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Right of use assets and Lease liabilities | 12 Months Ended
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Dec. 31, 2021
Text Block [Abstract] |
Disclosure of leases [text block] | Note 22 Right of use assets and Lease liabilities The Company has implemented IFRS 16 as of January 1, 2019. This means recognizing the right of use assets for the goods subject to operating lease contracts and a liability equivalent to the present value of the payment associated with the contract. Considerations:
| - | Identification of the asset for right of use: As part of the contract review and analysis process, the Company identified assets by right of use associated with identifiable and non-substitutable lease contracts, which were classified under the item Right of use assets.
| - | The Company mainly has warehouses, offices, vehicles and land leased contracts.
| - | Interest rate used for the measurement of the financial liability: The Company determined the interest rate based on the currency and the term of the lease contracts. The average incremental borrowing interest rate applied to lease liabilities used is 3.17%.
| - | Term of the contract: The Company evaluated the lease clauses, market conditions, costs related to the termination of the contract and early cancellation.
Other considerations:
| 1) | During the initial measurement of lease agreements, the Company applied exemptions for leases with remaining terms less than 12 months and leases with a value lower than US$ 5,000 (ThCh$ 3,747) as of January 1, 2019. These leases have been considered as short term, therfore no right of use asset or lease liability has been recognized.
| 2) | The Company excluded initial direct costs from measuring the right of use asset at the date of initial application.
| 3) | The Company analyzed the lease terms on a case-by-case basis, in those with an option to extend or terminate the lease.
Right of use assets The net book value of lands, buildings, machinery, fixtures and accessories, and other property, plant and equipment corresponds to financial lease contracts. The movement for assets by right of use is as follows:
| Land and buildings | Machinery | Fixtures, accessories and other properties, plants and equipment | Total
ThCh$ | ThCh$ | ThCh$ | ThCh$
As of January 1, 2020 |  |  |  |
Historic cost | 28,320,416 | 3,105,625 | 1,516,978 | 32,943,019
Accumulated depreciation | (4,919,486) | (1,673,525) | (545,887) | (7,138,898)
Book Value | 23,400,930 | 1,432,100 | 971,091 | 25,804,121
Additions | 1,343,077 | 2,297,702 | 1,327,042 | 4,967,821
Transfers | - | - | (42,913) | (42,913)
Conversion effect historic cost | (694,912) | (754,855) | (19,496) | (1,469,263)
Depreciation (*) | (3,940,998) | (1,136,226) | (734,286) | (5,811,510)
Conversion effect depreciation | 318,175 | 438,803 | 12,627 | 769,605
Others increase (decreased) (1) | 1,032,591 | 331,524 | 32,016 | 1,396,131
Derecognition of assets due to right of use | (579,026) | - | - | (579,026)
Depreciation of disposals of assets for right of use | 44,386 | - | - | 44,386
Changes | (2,476,707) | 1,176,948 | 574,990 | (724,769)
Book Value | 20,924,223 | 2,609,048 | 1,546,081 | 25,079,352
As of January 1, 2021 |  |  |  |
Historic cost | 29,484,749 | 5,304,754 | 2,793,335 | 37,582,838
Accumulated depreciation | (8,560,526) | (2,695,706) | (1,247,254) | (12,503,486)
Book Value | 20,924,223 | 2,609,048 | 1,546,081 | 25,079,352
As of December 31, 2021 |  |  |  |
Additions | 4,918,674 | 2,381,913 | 169,190 | 7,469,777
Conversion effect historic cost | (52,237) | (95,815) | 7,663 | (140,389)
Depreciation (*) | (4,592,069) | (2,382,409) | (508,915) | (7,483,393)
Conversion effect depreciation | 37,941 | 49,777 | (15,418) | 72,300
Others increase (decreased) (1) | 1,669,918 | 1,724,214 | (55,796) | 3,338,336
Derecognition of assets due to right of use | - | - | (545,706) | (545,706)
Depreciation of disposals of assets for right of use | - | - | 545,706 | 545,706
Changes | 1,982,227 | 1,677,680 | (403,276) | 3,256,631
Book Value | 22,906,450 | 4,286,728 | 1,142,805 | 28,335,983
As of December 31, 2021 |  |  |  |
Historic cost | 34,402,173 | 10,411,400 | 1,568,746 | 46,382,319
Accumulated depreciation | (11,495,723) | (6,124,672) | (425,941) | (18,046,336)
Book Value | 22,906,450 | 4,286,728 | 1,142,805 | 28,335,983
| (1) | It corresponds mainly to the financial effect of the application of IAS 29 “Financial Information in Hyperinflationary Economies.
| (*) | This amount includes ThCh$ 702,895 ( ThCh $ 219,520 in 2020) for depreciation activated by agricultural assets, associated to the cost of sale of wine.
Lease liabilities Lease libialities that accrue interest classified by type of obligation and by their classification in the Consolidated Statement of Financial Position are the following:
| As of December 31, 2021 | As of December 31, 2020
Current | Non-current | Current | Non-current
ThCh$ | ThCh$ | ThCh$ | ThCh$
Leases liabilities (1) | 6,152,361 | 29,009,023 | 4,934,639 | 27,200,272
Total | 6,152,361 | 29,009,023 | 4,934,639 | 27,200,272
| (1) | See Note 5 - Risk administration.
The most significant financial lease agreements are as follows: CCU S.A. In December, 2004, the Company sold a piece of land previously classified as investment property. As part of the transaction, the Company leased eleven floors of a building under construction on the mentioned piece of land. The building was completed during 2007, and on June 28, 2007, the Company entered into a 25-years lease agreement with Compañía de Seguros de Vida Consorcio Nacional de Seguros S.A., for a total amount of UF 688,635.63 with an annual interest rate of 7.07%. The current value of the agreement amounted to ThCh$ 10,403,632 as of December 31, 2007. The agreement also grants CCU the right or option to acquire the assets contained in the agreement (real estate, furniture and facilities) as from month 68 of the lease. The lease rentals committed are according to the conditions prevailing in the market. At the time of sale, the Company recognized ThCh$ 3,108,950 as a gain for the building portion not leased by the Company and ThCh$ 2,276,677 as a liability that was deferred until completion of the building. At this time, the Company recorded the transaction as a financial lease. On February 28, 2018, the Company carried out an amendment to the contract with Compañía de Seguros de Vida Consorcio Nacional de Seguros S.A., recording a balance debt of UF 608,375, with 3.95% annual interest and maturity on February 5, 2048. The book value, nominal value, and interest rates of these lease liabilities are as follows: Current lease liabilities As of December 31, 2021 Lease liabilities at book value:
Debtor Tax ID |  |  |  |  |  |  | Maturity (*) |  |  |
Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | 0 to 3 months | 3 months to 1 year | Total | Type of amortization | Interest Rate
ThCh$ | ThCh$ | ThCh$ |  | (%)
Lease liabilities |  |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 39,035 | 119,031 | 158,066 | Monthly | 2.14
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 109,227 | 333,423 | 442,650 | Monthly | 3.95
Subtotal |  |  |  |  |  |  | 148,262 | 452,454 | 600,716 |  |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 252,247 | 413,615 | 665,862 | Monthly | 4.01
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 29,985 | 89,956 | 119,941 | Monthly | 1.48
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 651,005 | 1,876,663 | 2,527,668 | Monthly | 1.28
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 163,500 | 490,494 | 653,994 | Monthly | 3.84
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 42,018 | 116,631 | 158,649 | Monthly | 56.00
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 331,849 | 995,551 | 1,327,400 | Monthly | 10.00
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UYU | 27,294 | 70,837 | 98,131 | Monthly | 10.02
Subtotal (leases IFRS ) |  |  |  |  |  | 1,497,898 | 4,053,747 | 5,551,645 |  |
Total |  |  |  |  |  |  | 1,646,160 | 4,506,201 | 6,152,361 |  |
(*) The amount based on the undiscounted contractual flows is found in Note 5 – Risk administration . Lease liabilities at nominal value:
|  |  |  |  |  |  | Maturity |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | 0 to 3 months | 3 months to 1 year | Total | Type of amortization
|  | ThCh$ | ThCh$ | ThCh$ |
Lease liabilities |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 44,628 | 132,494 | 177,122 | Monthly
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 255,151 | 765,452 | 1,020,603 | Monthly
Subtotal |  |  |  |  |  |  | 299,779 | 897,946 | 1,197,725 |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 300,411 | 481,610 | 782,021 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 30,978 | 92,933 | 123,911 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 636,959 | 1,843,058 | 2,480,017 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 193,593 | 580,778 | 774,371 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 78,072 | 215,497 | 293,569 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 394,253 | 1,183,604 | 1,577,857 | Monthly
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UYU | 25,556 | 76,668 | 102,224 | Monthly
Subtotal (leases IFRS ) |  |  |  |  |  | 1,659,822 | 4,474,148 | 6,133,970 |
Total |  |  |  |  |  |  | 1,959,601 | 5,372,094 | 7,331,695 |
As of December 31, 2020 Lease liabilities at book value:
|  |  |  |  |  |  | Maturity (*) |  |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | 0 to 3 months | 3 months to 1 year | Total | Type of amortization | Interest Rate
|  |  |  |  |  |  | ThCh$ | ThCh$ | ThCh$ |  | (%)
Financial leases obligations |  |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 23,155 | 69,637 | 92,792 | Monthly | 2.14
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 98,975 | 302,102 | 401,077 | Monthly | 3.95
Subtotal |  |  |  |  |  |  | 122,130 | 371,739 | 493,869 |  |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 197,593 | 561,775 | 759,368 | Monthly | 4.81
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 26,518 | 79,554 | 106,072 | Monthly | 1.00
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 535,711 | 1,534,451 | 2,070,162 | Monthly | 2.03
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 134,975 | 404,922 | 539,897 | Monthly | 3.94
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 58,040 | 77,662 | 135,702 | Monthly | 62.00
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 279,758 | 501,856 | 781,614 | Monthly | 10.00
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UI | 8,960 | 11,947 | 20,907 | Monthly | 5.00
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UYU | 10,143 | 16,905 | 27,048 | Monthly | 13.00
Subtotal (leases IFRS ) |  |  |  |  |  | 1,251,698 | 3,189,072 | 4,440,770 |  |
Total |  |  |  |  |  |  | 1,373,828 | 3,560,811 | 4,934,639 |  |
(*) The amount based on the undiscounted contractual flows is found in Note 5 – Risk administration . Lease liabilities at nominal value:
|  |  |  |  |  |  | Maturity |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | 0 to 3 months | 3 months to 1 year | Total | Type of amortization
|  |  |  |  |  |  | ThCh$ | ThCh$ | ThCh$ |
Financial leases obligations |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 24,791 | 73,815 | 98,606 | Monthly
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 239,332 | 717,996 | 957,328 | Monthly
Subtotal |  |  |  |  |  |  | 264,123 | 791,811 | 1,055,934 |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 228,314 | 645,359 | 873,673 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 28,309 | 84,926 | 113,235 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 577,567 | 1,648,294 | 2,225,861 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 162,940 | 488,822 | 651,762 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 94,385 | 150,811 | 245,196 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 314,654 | 576,359 | 891,013 | Monthly
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UI | 8,998 | 11,998 | 20,996 | Monthly
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UYU | 10,249 | 17,081 | 27,330 | Monthly
Subtotal (leases IFRS ) |  |  |  |  |  | 1,425,416 | 3,623,650 | 5,049,066 |
Total |  |  |  |  |  |  | 1,689,539 | 4,415,461 | 6,105,000 |
| F-114 |
Non-current lease liabilities As of December 31, 2021 Lease liabilities at book value:
|  |  |  |  |  |  | Maturity (*) |  |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | Over 1 year to 3 years | Over 3 years to 5 years | Over 5 years | Total | Type of amortization | Interest Rate
|  |  |  |  |  |  | ThCh$ | ThCh$ | ThCh$ | ThCh$ |  | (%)
Lease liabilities |  |  |  |  |  |  |  |  |  |  |
79.862.750-3 | CCU and subsidiaries | Chile | 97.030.000-7 | Suppliers of PPE | Chile | UF | 261,722 | 119,659 | - | 381,381 | Monthly | 2.14
90.413.000-1 | CCU and subsidiaries | Chile | 99.012.000-5 | Suppliers of PPE | Chile | UF | 932,941 | 1,000,792 | 16,507,833 | 18,441,566 | Monthly | 3.95
Subtotal |  |  |  |  |  |  | 1,194,663 | 1,120,451 | 16,507,833 | 18,822,947 |  |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 277,646 | - | - | 277,646 | Monthly | 4.01
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 59,971 | - | - | 59,971 | Monthly | 1.48
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 3,337,057 | 925,258 | 278,559 | 4,540,874 | Monthly | 1.28
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 998,760 | 447,091 | 1,461,761 | 2,907,612 | Monthly | 3.84
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 217,856 | - | - | 217,856 | Monthly | 56.00
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 1,994,342 | - | - | 1,994,342 | Monthly | 10.00
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UYU | 144,630 | 43,145 | - | 187,775 | Monthly | 10.02
Subtotal (leases IFRS ) |  |  |  |  |  | 7,030,262 | 1,415,494 | 1,740,320 | 10,186,076 |  |
Total |  |  |  |  |  |  | 8,224,925 | 2,535,945 | 18,248,153 | 29,009,023 |  |
(*) The amount based on the undiscounted contractual flows is found in Note 5 – Risk administration . Lease liabilities at nominal value:
|  |  |  |  |  |  | Maturity |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | Over 1 year to 3 years | Over 3 years to 5 years | Over 5 years | Total | Type of amortization
|  |  |  |  |  |  | ThCh$ | ThCh$ | ThCh$ | ThCh$ |
Lease liabilities |  |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 283,368 | 125,536 | - | 408,904 | Monthly
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 2,041,204 | 2,041,204 | 21,602,745 | 25,685,153 | Monthly
Subtotal |  |  |  |  |  |  | 2,324,572 | 2,166,740 | 21,602,745 | 26,094,057 |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 373,997 | - | - | 373,997 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 72,281 | - | - | 72,281 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 3,369,640 | 1,079,613 | 365,886 | 4,815,139 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 1,229,739 | 624,745 | 2,233,383 | 4,087,867 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 360,458 | - | - | 360,458 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 2,396,449 | - | - | 2,396,449 | Monthly
0-E | CCU and subsidiaries | Uruguay | - | Suppliers of PPE | Uruguay | UYU | 182,897 | 56,358 | - | 239,255 | Monthly
Subtotal (leases IFRS ) |  |  |  |  |  | 7,985,461 | 1,760,716 | 2,599,269 | 12,345,446 |
Total |  |  |  |  |  |  | 10,310,033 | 3,927,456 | 24,202,014 | 38,439,503 |
As of December 31, 2020 Lease liabilities at book value:
|  |  |  |  |  |  | Maturity (*) |  |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | Over 1 year to 3 years | Over 3 years to 5 years | Over 5 years | Total | Type of amortization | Interest Rate
|  |  |  |  |  |  | ThCh$ | ThCh$ | ThCh$ | ThCh$ |  | (%)
Financial leases obligations |  |  |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 191,204 | 32,662 | - | 223,866 | Monthly | 2.14
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 845,112 | 906,295 | 15,962,034 | 17,713,441 | Monthly | 3.95
Subtotal |  |  |  |  |  |  | 1,036,316 | 938,957 | 15,962,034 | 17,937,307 |  |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 502,315 | 43,817 | 26,094 | 572,226 | Monthly | 4.81
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 167,947 | - | - | 167,947 | Monthly | 1.00
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 2,493,765 | 1,608,717 | 473,824 | 4,576,306 | Monthly | 1.98
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 1,079,794 | 556,392 | 1,372,711 | 3,008,897 | Monthly | 3.94
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 64,341 | 9,357 | - | 73,698 | Monthly | 62.00
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 616,287 | 247,604 | - | 863,891 | Monthly | 10.00
Subtotal (leases IFRS ) |  |  |  |  |  | 4,924,449 | 2,465,887 | 1,872,629 | 9,262,965 |  |
Total |  |  |  |  |  |  | 5,960,765 | 3,404,844 | 17,834,663 | 27,200,272 |  |
(*) The amount based on the undiscounted contractual flows is found in Note 5 – Risk administration .
| F-115 |
Lease liabilities at nominal value:
|  |  |  |  |  |  | Maturity |  |
Debtor Tax ID | Company | Debtor country | Lending party Tax ID | Creditor name | Creditor country | Currency | Over 1 year to 3 years | Over 3 years to 5 years | Over 5 years | Total | Type of amortization
|  |  |  |  |  |  | ThCh$ | ThCh$ | ThCh$ | ThCh$ |
Financial leases obligations |  |  |  |  |  |  |  |  |  |
79.862.750-3 | Transportes CCU Limitada | Chile | 97.030.000-7 | Banco del Estado de Chile | Chile | UF | 196,838 | 32,806 | - | 229,644 | Monthly
90.413.000-1 | Compañía Cervecerías Unidas S.A. | Chile | 99.012.000-5 | Consorcio Nacional de Seguros S.A. | Chile | UF | 1,914,654 | 1,914,654 | 21,220,756 | 25,050,064 | Monthly
Subtotal |  |  |  |  |  |  | 2,111,492 | 1,947,460 | 21,220,756 | 25,279,708 |
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | CLP | 578,028 | 53,824 | 32,356 | 664,208 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | Euros | 179,287 | - | - | 179,287 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | UF | 2,611,279 | 1,684,219 | 608,186 | 4,903,684 | Monthly
0-E | CCU and subsidiaries | Chile | - | Suppliers of PPE | Chile | USD | 1,303,520 | 706,361 | 2,082,508 | 4,092,389 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | ARS | 145,946 | 24,101 | - | 170,047 | Monthly
0-E | CCU and subsidiaries | Argentina | - | Suppliers of PPE | Argentina | USD | 758,240 | 308,841 | - | 1,067,081 | Monthly
Subtotal (leases IFRS ) |  |  |  |  |  | 5,576,300 | 2,777,346 | 2,723,050 | 11,076,696 |
Total |  |  |  |  |  |  | 7,687,792 | 4,724,806 | 23,943,806 | 36,356,404 |
Below is the detail of future payments and the value of lease liabilities:
| As of December 31, 2021
Gross Amount | Interest | Value
ThCh$ | ThCh$ | ThCh$
0 to 3 months | 1,959,601 | 313,441 | 1,646,160
3 months to 1 year | 5,372,094 | 865,893 | 4,506,201
Over 1 year to 3 years | 10,310,033 | 2,085,108 | 8,224,925
Over 3 years to 5 years | 3,927,456 | 1,391,511 | 2,535,945
Over 5 years | 24,202,014 | 5,953,861 | 18,248,153
Total | 45,771,198 | 10,609,814 | 35,161,384
| As of December 31, 2020
Gross Amount | Interest | Value
ThCh$ | ThCh$ | ThCh$
0 to 3 months | 1,689,539 | 315,711 | 1,373,828
3 months to 1 year | 4,415,461 | 854,650 | 3,560,811
Over 1 year to 3 years | 7,687,792 | 1,727,027 | 5,960,765
Over 3 years to 5 years | 4,724,806 | 1,319,962 | 3,404,844
Over 5 years | 23,943,806 | 6,109,143 | 17,834,663
Total | 42,461,404 | 10,326,493 | 32,134,911
| D) | Reconciliation of liabilities arising from financing activities
| As of December 31, 2020 | Flows | Accrual of interest | Change in foreign currency and unit per adjustment | Increase through new leases | Others | As of December 31, 2021
Payments | Acquisitions
Principal | Interest
ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$
Other financial liabilities |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |
Bank borrowings | 37,754,705 | (40,651,624) | (5,617,084) | 7,274,374 | 6,543,909 | 2,102,807 | - | 68,762,117 | 76,169,204
Bond payable | 7,691,023 | (5,399,347) | (7,143,086) | - | 6,324,080 | 532,802 | - | 6,082,158 | 8,087,630
Lease liabilities | 4,934,639 | (7,630,800) | (892,619) | - | 1,511,877 | 712,833 | 2,651,448 | 4,864,983 | 6,152,361
Total others financial liabilities current | 50,380,367 | (53,681,771) | (13,652,789) | 7,274,374 | 14,379,866 | 3,348,442 | 2,651,448 | 79,709,258 | 90,409,195
Non-current |  |  |  |  |  |  |  |  |
Bank borrowings | 88,151,400 | - | - | 92,951,539 | - | 35,046 | - | (66,645,389) | 114,492,596
Bond payable | 324,725,456 | - | - | - | - | 21,146,340 | - | (6,131,382) | 339,740,414
Lease liabilities | 27,200,272 | - | - | - | - | 2,014,722 | 5,117,917 | (5,323,888) | 29,009,023
Total others financial liabilities non-current | 440,077,128 | - | - | 92,951,539 | - | 23,196,108 | 5,117,917 | (78,100,659) | 483,242,033
Total Other financial liabilities | 490,457,495 | (53,681,771) | (13,652,789) | 100,225,913 | 14,379,866 | 26,544,550 | 7,769,365 | 1,608,599 | 573,651,228
| As of December 31, 2019 | Flows | Accrual of interest | Change in foreign currency and unit per adjustment | Increase through new leases | Others | As of December 31, 2020
Payments | Acquisitions
Principal | Interest
ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$
Other financial liabilities |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |
Bank borrowings | 42,447,438 | (90,753,059) | (6,116,509) | 72,550,018 | 6,383,609 | (1,118,009) | - | 14,361,217 | 37,754,705
Bond payable | 6,744,739 | (5,203,248) | (5,906,271) | - | 5,714,816 | 138,255 | - | 6,202,732 | 7,691,023
Lease liabilities | 4,857,097 | (6,857,420) | (641,630) | - | 1,257,888 | 917,429 | 1,883,967 | 3,517,308 | 4,934,639
Total others financial liabilities current | 54,049,274 | (102,813,727) | (12,664,410) | 72,550,018 | 13,356,313 | (62,325) | 1,883,967 | 24,081,257 | 50,380,367
Non-current |  |  |  |  |  |  |  |  |
Bank borrowings | 99,749,082 | - | - | 5,559,469 | - | 307,292 | - | (17,464,443) | 88,151,400
Bond payable | 133,806,947 | - | - | 191,227,020 | - | 5,894,221 | - | (6,202,732) | 324,725,456
Lease liabilities | 28,213,259 | - | - | - | - | 479,576 | 3,083,854 | (4,576,417) | 27,200,272
Total others financial liabilities non-current | 261,769,288 | - | - | 196,786,489 | - | 6,681,089 | 3,083,854 | (28,243,592) | 440,077,128
Total Other financial liabilities | 315,818,562 | (102,813,727) | (12,664,410) | 269,336,507 | 13,356,313 | 6,618,764 | 4,967,821 | (4,162,335) | 490,457,495
| F-117 |
| As of December 31, 2018 | Flows | Accrual of interest | Change in foreign currency and unit per adjustment | Increase through new leases | Others | As of December 31, 2019
Payments | Acquisitions
Principal | Interest
ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ |  | ThCh$ | ThCh$
Other financial liabilities |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |
Bank borrowings | 38,160,178 | (24,502,019) | (12,402,773) | 25,347,785 | 12,639,856 | 532,163 | - | 2,672,248 | 42,447,438
Bond payable | 4,081,175 | (2,547,487) | (4,734,806) | - | 4,758,356 | 66,887 | - | 5,120,614 | 6,744,739
Lease liabilities | 365,972 | (6,416,902) | (727,334) | - | 1,334,118 | 1,421,871 | 7,267,645 | 1,611,727 | 4,857,097
Total others financial liabilities current | 42,607,325 | (33,466,408) | (17,864,913) | 25,347,785 | 18,732,330 | 2,020,921 | 7,267,645 | 9,404,589 | 54,049,274
Non-current |  |  |  |  |  |  |  |  |
Bank borrowings | 75,200,804 | - | - | 25,641,701 | - | 2,105,680 | - | (3,199,103) | 99,749,082
Bond payable | 135,281,303 | - | - | - | - | 3,646,258 | - | (5,120,614) | 133,806,947
Lease liabilities | 17,546,162 | - | - | - | - | 464,448 | 11,816,542 | (1,613,893) | 28,213,259
Total others financial liabilities non-current | 228,028,269 | - | - | 25,641,701 | - | 6,216,386 | 11,816,542 | (9,933,610) | 261,769,288
Total Other financial liabilities | 270,635,594 | (33,466,408) | (17,864,913) | 50,989,486 | 18,732,330 | 8,237,307 | 19,084,187 | (529,021) | 315,818,562

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