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Trade and other receivables | 12 Months Ended
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Dec. 31, 2022
Disclosure of trade and other receivables [Abstract] |
Disclosure of trade and other receivables [text block] | Note 10 Trade and other receivables The trade and other receivables are detailed as follows:
| As of December 31, 2022 | As of December 31, 2021
Current | Non-current | Current | Non-current
ThCh$ | ThCh$ | ThCh$ | ThCh$
Chile operating segment | 219,233,148 | - | 187,798,087 | -
International business operating segment | 95,454,996 | - | 73,047,039 | -
Wines operating segment | 64,529,473 | - | 59,645,896 | -
Total commercial debtors | 379,217,617 | - | 320,491,022 | -
Impairment loss estimate | (5,689,741) | - | (5,820,206) | -
Total commercial debtors - net | 373,527,876 | - | 314,670,816 | -
Others accounts receivables (1) | 71,735,660 | 3,941,760 | 58,324,913 | 3,801,244
Total other accounts receivable | 71,735,660 | 3,941,760 | 58,324,913 | 3,801,244
Total | 445,263,536 | 3,941,760 | 372,995,729 | 3,801,244
| (1) | In Other non-current account receivables mainly tax receivables from Argentinian subsidiaries are presented.
The Company’s accounts receivable are denominated in the following currencies:
| As of December 31, 2022 | As of December 31, 2021
| ThCh$ | ThCh$
Chilean Peso | 282,513,670 | 237,454,591
Argentine Peso | 84,117,884 | 68,951,336
US Dollar | 48,620,961 | 38,729,972
Euro | 9,337,050 | 10,590,738
Unidad de Fomento | 2,159,295 | 4,026,471
Uruguayan Pesos | 6,786,253 | 5,243,169
Paraguayan Guarani | 11,971,053 | 8,056,575
Bolivian | 1,800,775 | 1,527,637
Others currencies | 1,898,355 | 2,216,484
Total | 449,205,296 | 376,796,973
The detail of the accounts receivable maturities as of December 31, 2022, is detailed as follows:
| Total | Current balance | Overdue balances
0 a 3 months | 3 a 6 months | 6 a 12 months | More than 12 months
ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$
Chile operating segment | 219,233,148 | 213,862,500 | 2,805,528 | 870,442 | 1,162,551 | 532,127
International business operating segment | 95,454,996 | 88,876,236 | 5,677,849 | 317,765 | 98,762 | 484,384
Wines operating segment | 64,529,473 | 57,781,459 | 6,379,416 | 225,394 | 94,989 | 48,215
Total commercial debtors | 379,217,617 | 360,520,195 | 14,862,793 | 1,413,601 | 1,356,302 | 1,064,726
Impairment loss estimate | (5,689,741) | (2,842,752) | (711,757) | (501,800) | (737,507) | (895,925)
Total commercial debtors - net | 373,527,876 | 357,677,443 | 14,151,036 | 911,801 | 618,795 | 168,801
Others accounts receivables | 71,735,660 | 71,433,620 | 81,332 | 206,788 | - | 13,920
Total other accounts receivable | 71,735,660 | 71,433,620 | 81,332 | 206,788 | - | 13,920
Total current | 445,263,536 | 429,111,063 | 14,232,368 | 1,118,589 | 618,795 | 182,721
Others accounts receivables | 3,941,760 | 3,941,760 | - | - | - | -
Total non-current | 3,941,760 | 3,941,760 | - | - | - | -
The detail of the accounts receivable maturities as of December 31, 2021 is detailed as follows:
| Total | Current balance | Overdue balances
0 a 3 months | 3 a 6 months | 6 a 12 months | More than 12 months
ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$
Chile operating segment | 187,798,087 | 182,192,821 | 3,474,949 | 291,779 | 379,429 | 1,459,109
International business operating segment | 73,047,039 | 67,503,572 | 4,478,531 | 123,302 | 123,089 | 818,545
Wines operating segment | 59,645,896 | 54,914,881 | 4,397,507 | 277,201 | 2,039 | 54,268
Total commercial debtors | 320,491,022 | 304,611,274 | 12,350,987 | 692,282 | 504,557 | 2,331,922
Impairment loss estimate | (5,820,206) | (3,146,576) | (401,432) | (372,848) | (353,056) | (1,546,294)
Total commercial debtors - net | 314,670,816 | 301,464,698 | 11,949,555 | 319,434 | 151,501 | 785,628
Others accounts receivables | 58,324,913 | 58,033,614 | 114,849 | 176,450 | - | -
Total other accounts receivable | 58,324,913 | 58,033,614 | 114,849 | 176,450 | - | -
Total current | 372,995,729 | 359,498,312 | 12,064,404 | 495,884 | 151,501 | 785,628
Others accounts receivables | 3,801,244 | 3,801,244 | - | - | - | -
Total non-current | 3,801,244 | 3,801,244 | - | - | - | -
The Company markets its products through wholesale customers, retail and supermarket chains. As of December 31, 2022, the accounts receivable from the three most important supermarket chains in Chile and Argentina represent 26 % (30% as of December 31, 2021) of the total accounts receivable. As indicated in the Risk management note (See Note 5 – Risk administration ), for Credit Risk purposes, the Company acquires credit insurance policies to cover approximately 90% of the significant accounts receivable balances domestic and export, respectively, of the total of the account receivables. The general criteria for the determination of the provision for impairment has been established in the framework of IFRS 9, which requires analyzing the b eh avior of the client portfolio in the long term in order to generate an expected credit loss index by tranches based on the age of the portfolio. This analysis delivered the following results for the Company:
| As of December 31, 2022 | As of December 31, 2021
| Credit loss rate | Total carrying amount | Impairment provision | Credit loss rate | Total carrying amount | Impairment provision
| ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$ | ThCh$
Up to date | 0.14% | 431,953,815 | (2,842,752) | 0.13% | 362,644,888 | (3,146,576)
0 a 3 months | 8.42% | 14,944,125 | (711,757) | 8.97% | 12,465,836 | (401,432)
3 a 6 months | 46.50% | 1,620,389 | (501,800) | 50.30% | 868,732 | (372,848)
6 a 12 months | 100.00% | 1,356,302 | (737,507) | 100.00% | 504,557 | (353,056)
More than 12 months | 100.00% | 1,078,646 | (895,925) | 100.00% | 2,331,922 | (1,546,294)
Total |  | 450,953,277 | (5,689,741) |  | 378,815,935 | (5,820,206)
The percentage of impairment determined for the portfolio in each court may differ from the direct application of the previously presented parameters because th ese percentages are applied to the uncovered portfolio of credit insurance that the Company takes. Past due balances over 6 months and for which no estimates have been made for impairment losses, correspond mainly to items protected by credit insurance. Additionally, there are expired amounts in this stretch, which according to the policy, partial losses due to impairment are estimated based on an individual case-by-case analysis. For the above mentioned, management estimates that it does not require establishing allowances for further impairment, in addition to those already constituted based on an aging analysis of these balances. The write-offs of our doubtful clients are once all pre-trial and judicial, efforts have been made and exhausted all means of payment, with the proper demonstration of the insolvency of customers. This process of write off normally takes more than 1 year. The movement of the impairment losses provision for accounts receivable is as follows:
| As of December 31, 2022 | As of December 31, 2021
| ThCh$ | ThCh$
Balance at the beginning of year | (5,820,206) | (6,323,298)
Estimate of expected credit losses up 12 months | (1,091,053) | (1,846,559)
Estimate of expected credit losses longer than 12 months | (31,800) | (33,501)
Impairment provision of accounts receivable | (1,122,853) | (1,880,060)
Uncollectible accounts | 478,548 | 1,995,725
Add back of unused provisions | 204,012 | 476,246
Effect of translation into presentation currency | 570,758 | (88,819)
Total | (5,689,741) | (5,820,206)

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