XML 45 R23.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Intangible assets other than goodwill
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
Intangible assets other than goodwill

Note 17 Intangible assets other than goodwill

 

The intangible assets movement are detailed as follows:

 

         
  Trademarks Software programs Water rights Distribution rights Total
ThCh$ ThCh$ ThCh$ ThCh$ ThCh$
As of January 1, 2022          
Historic cost 121,643,175 54,399,144 3,199,349 2,880,324 182,121,992
Accumulated amortization – (29,320,555) – (857,744) (30,178,299)
Book Value 121,643,175 25,078,589 3,199,349 2,022,580 151,943,693
           
As of December 31, 2022          
Additions (2) 12,950,000 2,416,575 – 613,295 15,979,870
Amortization of year – (4,454,798) – (153,637) (4,608,435)
Conversion effect (cost) (20,964,262) (1,064,314) – (6,019) (22,034,595)
Conversion effect (amotization) – 379,453 – 104,772 484,225
Others increases (decreases) (1) 28,918,297 1,624,386 – 82,231 30,624,914
Sub-Total 20,904,035 (1,098,698) – 640,642 20,445,979
Book Value 142,547,210 23,979,891 3,199,349 2,663,222 172,389,672
           
As of December 31, 2022          
Historic cost 142,547,210 57,375,791 3,199,349 3,569,831 206,692,181
Accumulated amortization – (33,395,900) – (906,609) (34,302,509)
Book Value 142,547,210 23,979,891 3,199,349 2,663,222 172,389,672
           
As of December 31, 2023          
Additions – 7,250,921 – – 7,250,921
Additions for business combinations (cost)  (3) 1,962,891 – – – 1,962,891
Divestitures (cost) – (81,475) – – (81,475)
Divestitures (amortization) – 74,540 – – 74,540
Amortization of year – (10,053,940) – (161,248) (10,215,188)
Conversion effect (cost) (45,306,098) (1,838,630) – (110,812) (47,255,540)
Conversion effect (amotization) – 726,017 – 199,821 925,838
Others increases (decreases) (1) 27,807,102 245,218 – 19,228 28,071,548
Sub-Total (15,536,105) (3,677,349) – (53,011) (19,266,465)
Book Value 127,011,105 20,302,542 3,199,349 2,610,211 153,123,207
           
As of December 31, 2023          
Historic cost 127,011,105 62,951,825 3,199,349 3,478,247 196,640,526
Accumulated amortization – (42,649,283) – (868,036) (43,517,319)
Book Value 127,011,105 20,302,542 3,199,349 2,610,211 153,123,207

 

(1)Corresponds to the financial effect of the application IAS 29 "Financial reporting in hyperinflationary economies”.
(2)See Note 1 - General information, letter C), number (8).
(3)See Note 1 - General information, letter C), number (12).

 

There are no restrictions or pledges on intangible assets.

The cash generating units associated to the trademarks are detailed as follows:

 

 

     
Segment Cash Generating Unit As of December 31, 2023 As of December 31, 2022
(CGU) ThCh$ ThCh$
Chile Embotelladoras Chilenas Unidas S.A. 33,181,320 33,003,901
  Manantial S.A.                                                  1,166,000 1,166,000
  Compañía Pisquera de Chile S.A. 1,363,782 1,363,782
  D&D SpA. (1) 1,962,891 –
  Cervecería Kunstmann S.A. (2) 13,915,244 13,915,144
  Cervecería Szot SpA. 344,502 344,502
  Cervecera Guayacán SpA. 804,705 804,705
  Sub-Total 52,738,444 50,598,034
International Business CCU Argentina S.A. and subsidiaries 41,041,119 59,088,046
  Marzurel S.A., Coralina S.A. and Milotur S.A. 2,779,956 2,641,563
  Bebidas del Paraguay S.A. and Distribuidora del Paraguay S.A. 3,680,609 3,563,156
  Bebidas Bolivianas BBO S.A. 6,875,725 6,709,069
  Sub-Total 54,377,409 72,001,834
Wines Viña San Pedro Tarapacá S.A. 19,895,252 19,947,342
  Sub-Total 19,895,252 19,947,342
Total   127,011,105 142,547,210

 

(1)See Note 1 - General information, letter C), number (12).
(2)See Note 1 - General information, letter C), number (8).

 

As of December 31, 2023, the Company performed the annual impairment test, from which no evidence of impairment has emerged. Regarding Trademarks with an indefinite useful life, the same methodology has been used as indicated in Note 18 - Goodwill.