XML 50 R28.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Right of use assets and Lease liabilities
 12 Months Ended
Dec. 31, 2023
Right Of Use Assets And Lease Liabilities  
Right of use assets and Lease liabilities

Note 22 Right of use assets and Lease liabilities

 

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, 2022        
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
Additions 9,079,630 319,036 2,694,578 12,093,244
Conversion effect historic (cost) (1,815,774) (2,671,663) 31,082 (4,456,355)
Depreciation (*) (6,777,557) (1,878,504) (1,033,172) (9,689,233)
Conversion effect (depreciation) 1,059,617 1,514,005 (5,959) 2,567,663
Others increases (decreases) (1) 4,935,759 1,203,792 585,120 6,724,671
Divestitures (cost) (977,851) – – (977,851)
Divestitures (depreciation) 267,849 – – 267,849
Sub-Total 5,771,673 (1,513,334) 2,271,649 6,529,988
Book Value 28,678,123 2,773,394 3,414,454 34,865,971
As of December 31, 2022        
Historic cost 44,902,809 8,686,624 5,697,398 59,286,831
Accumulated depreciation (16,224,686) (5,913,230) (2,282,944) (24,420,860)
Book Value 28,678,123 2,773,394 3,414,454 34,865,971
         
As of December 31, 2023        
Additions 9,761,428 2,049,490 285,144 12,096,062
Additions for business combinations (cost)  (2) – – 26,726 26,726
Conversion effect historic (cost) (3,605,945) (5,279,722) 14,083 (8,871,584)
Depreciation (*) (7,720,353) (1,576,613) (1,684,616) (10,981,582)
Conversion effect (depreciation) 1,998,626 2,694,334 (7,316) 4,685,644
Others increases (decreases) (1) 1,844,506 1,888,499 296,829 4,029,834
Divestitures (cost) (144,097) – – (144,097)
Depreciation of disposals of assets for right of use 38,247 – – 38,247
Sub-Total 2,172,412 (224,012) (1,069,150) 879,250
Book Value 30,850,535 2,549,382 2,345,304 35,745,221
As of December 31, 2023        
Historic cost 51,646,199 8,632,533 6,204,646 66,483,378
Accumulated depreciation (20,795,664) (6,083,151) (3,859,342) (30,738,157)
Book Value 30,850,535 2,549,382 2,345,304 35,745,221

 

(1)It corresponds mainly to the financial effect of the application of IAS 29 “Financial Information in Hyperinflationary Economies.
(2)See Note 1 - General information, letter C), number (12).

(*) This amount includes ThCh$ 849,277 (ThCh$ 854,477 as of December 31, 2022) 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, 2023 As of December 31, 2022
Current Non-current Current Non-current
ThCh$ ThCh$ ThCh$ ThCh$
Lease liabilities (1) 7,142,360 34,061,739 9,120,616 31,306,552
Total 7,142,360 34,061,739 9,120,616 31,306,552

 

(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 2.59% 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, 2023

 

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$   (%)
Lease liabilities                      
79,862,750-3 Transportes CCU Limitada Chile 97,030,000-7 Banco del Estado de Chile Chile UF 46,742 58,352 105,094 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 138,201 421,929 560,130 Monthly 3.95
Subtotal             184,943 480,281 665,224    
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile CLP 81,801 96,742 178,543 Monthly 2.61
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile Euros 10,764 32,291 43,055 Monthly 1.80
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 1,508,830 3,748,411 5,257,241 Monthly 2.96
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 94,946 284,840 379,786 Monthly 3.17
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 103,598 181,762 285,360 Monthly 16.33
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 64,814 160,461 225,275 Monthly 33.61
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 34,985 72,891 107,876 Monthly 0.84
Subtotal (leases IFRS )           1,899,738 4,577,398 6,477,136    
Total             2,084,681 5,057,679 7,142,360    

 

 

(*) 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 49,257 64,180 113,437 Monthly
90,413,000-1 Compañía Cervecerías Unidas S.A. Chile 99,012,000-5 Consorcio Nacional  de Seguros S.A. Chile UF 318,629 955,887 1,274,516 Monthly
Subtotal             367,886 1,020,067 1,387,953  
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile CLP 86,780 111,905 198,685 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile Euros 10,767 32,301 43,068 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 1,585,174 4,222,379 5,807,553 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 31,917 95,753 127,670 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 209,906 481,331 691,237 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 83,515 206,356 289,871 Monthly
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 41,835 88,294 130,129 Monthly
Subtotal (leases IFRS )           2,049,894 5,238,319 7,288,213  
Total             2,417,780 6,258,386 8,676,166  

 

As of December 31, 2022

 

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 44,036 133,285 177,321 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 128,118 391,120 519,238 Monthly 3.95
Subtotal             172,154 524,405 696,559    
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile CLP 174,057 182,644 356,701 Monthly 4.40
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile Euros 28,744 28,744 57,488 Monthly 1.48
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 1,700,536 4,205,015 5,905,551 Monthly 2.17
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 197,018 898,826 1,095,844 Monthly 3.95
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 40,403 120,954 161,357 Monthly 23.59
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 186,839 551,073 737,912 Monthly 31.26
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 27,301 81,903 109,204 Monthly 0.84
Subtotal (leases IFRS )           2,354,898 6,069,159 8,424,057    
Total             2,527,052 6,593,564 9,120,616    

(*) 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 47,962 142,954 190,916 Monthly
90,413,000-1 Compañía Cervecerías Unidas S.A. Chile 99,012,000-5 Consorcio Nacional  de Seguros S.A. Chile UF 304,093 912,278 1,216,371 Monthly
Subtotal             352,055 1,055,232 1,407,287  
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile CLP 166,793 193,421 360,214 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile Euros 29,691 29,691 59,382 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 1,738,738 4,341,637 6,080,375 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 226,897 983,751 1,210,648 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 70,951 212,358 283,309 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 222,679 656,715 879,394 Monthly
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 32,678 98,035 130,713 Monthly
Subtotal (leases IFRS )           2,488,427 6,515,608 9,004,035  
Total             2,840,482 7,570,840 10,411,322  

 

Non-current lease liabilities

 

As of December 31, 2023

 

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 More than 5 years Total Type of amortization Interest Rate
              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 119,659 – – 119,659 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 1,224,345 1,224,345 18,420,051 20,868,741 Monthly 3.95
Subtotal             1,344,004 1,224,345 18,420,051 20,988,400    
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 6,824,508 2,701,396 943,701 10,469,605 Monthly 2.96
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 449,743 322,646 1,011,076 1,783,465 Monthly 3.17
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 260,266 89,050 43,906 393,222 Monthly 16.33
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 347,908 2,668 – 350,576 Monthly 33.61
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 76,471 – – 76,471 Monthly 0.84
Subtotal (leases IFRS )           7,958,896 3,115,760 1,998,683 13,073,339    
Total             9,302,900 4,340,105 20,418,734 34,061,739    

(*) 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 More than 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 125,536 – – 125,536 Monthly
90,413,000-1 Compañía Cervecerías Unidas S.A. Chile 99,012,000-5 Consorcio Nacional  de Seguros S.A. Chile UF 2,549,031 2,549,030 24,640,634 29,738,695 Monthly
Subtotal             2,674,567 2,549,030 24,640,634 29,864,231  
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile Euros 12,108 – – 12,108 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 8,394,381 2,996,536 1,170,637 12,561,554 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 129,859 78,664 446,295 654,818 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 946,597 520,514 260,980 1,728,091 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 402,941 5,028 – 407,969 Monthly
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 97,377 – – 97,377 Monthly
Subtotal (leases IFRS )           9,983,263 3,600,742 1,877,912 15,461,917  
Total             12,657,830 6,149,772 26,518,546 45,326,148  

 

As of December 31, 2022

 

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 More than 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 170,055 52,636 – 222,691 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 1,094,619 1,174,581 18,104,273 20,373,473 Monthly 3.95
Subtotal             1,264,674 1,227,217 18,104,273 20,596,164    
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile CLP 30,814 – – 30,814 Monthly 4.40
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 6,590,796 1,694,284 59,998 8,345,078 Monthly 2.17
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 539,308 203,634 875,659 1,618,601 Monthly 3.95
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 132,171 – – 132,171 Monthly 23.59
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 427,261 – – 427,261 Monthly 31.26
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 137,381 19,082 – 156,463 Monthly 0.84
Subtotal (leases IFRS )           7,857,731 1,917,000 935,657 10,710,388    
Total             9,122,405 3,144,217 19,039,930 31,306,552    

 

(*) 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 More than 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 183,093 53,801 – 236,894 Monthly
90,413,000-1 Compañía Cervecerías Unidas S.A. Chile 99,012,000-5 Consorcio Nacional  de Seguros S.A. Chile UF 2,432,740 2,432,740 24,530,137 29,395,617 Monthly
Subtotal             2,615,833 2,486,541 24,530,137 29,632,511  
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile CLP 44,116 – – 44,116 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile UF 6,874,065 1,807,266 68,691 8,750,022 Monthly
0-E CCU and subsidiaries Chile – Suppliers of PPE Chile USD 659,316 307,154 1,366,483 2,332,953 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina ARS 201,342 – – 201,342 Monthly
0-E CCU and subsidiaries Argentina – Suppliers of PPE Argentina USD 516,106 – – 516,106 Monthly
0-E CCU and subsidiaries Uruguay – Suppliers of PPE Uruguay UYU 168,047 24,299 – 192,346 Monthly
Subtotal (leases IFRS )           8,462,992 2,138,719 1,435,174 12,036,885  
Total             11,078,825 4,625,260 25,965,311 41,669,396  

 

Below is the detail of future payments and the value of lease liabilities:

 

 

     
  As of December 31, 2023
Gross Amount Interest Value
ThCh$ ThCh$ ThCh$
0 to 3 months 2,417,780 333,099 2,084,681
3 months to 1 year 6,258,386 1,200,707 5,057,679
Over 1 year to 3 years 12,657,830 3,354,930 9,302,900
Over 3 years to 5 years 6,149,772 1,809,667 4,340,105
More than 5 years 26,518,546 6,099,812 20,418,734
Total 54,002,314 12,798,215 41,204,099

 

 

  As of December 31, 2022
Gross Amount Interest Value
ThCh$ ThCh$ ThCh$
0 to 3 months 2,840,482 313,430 2,527,052
3 months to 1 year 7,570,840 977,276 6,593,564
Over 1 year to 3 years 11,078,825 1,956,420 9,122,405
Over 3 years to 5 years 4,625,260 1,481,043 3,144,217
More than 5 years 25,965,311 6,925,381 19,039,930
Total 52,080,718 11,653,550 40,427,168

 

Reconciliation of liabilities arising from financing activities:

 

 

 

                   
    As of December 31, 2022  Flows Accrual of interest Change in foreign currency and unit per adjustment Additions for business combinations (1) Increase through new leases Others   As of December 31, 2023
 Payments Acquisitions
Principal Interest
ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$
Others financial liabilities                    
Current                    
Bank borrowings 134,737,116 (86,424,860) (18,541,141) 68,928,016 13,887,323 2,258,552 – – (90,350,136) 24,494,870
Bond payable 30,871,086 (26,621,937) (32,003,201) – 32,044,502 660,734 – – 33,699,675 38,650,859
Lease liabilities 9,120,616 (10,704,270) (1,647,488) – 1,808,779 (1,289,212) 26,767 3,224,024 6,603,144 7,142,360
Total others financial liabilities current 174,728,818 (123,751,067) (52,191,830) 68,928,016 47,740,604 1,630,074 26,767 3,224,024 (50,047,317) 70,288,089
Non-current                    
Bank borrowings 84,839,970 (10,000,000) – 8,219,455 – 6,775 – – 91,007,970 174,074,170
Bond payable 1,081,682,928 (36,373,728) – – – 39,228,963 – – (33,699,675) 1,050,838,488
Lease liabilities 31,306,552 – – – – 2,824,911 – 8,872,038 (8,941,762) 34,061,739
Total others financial liabilities non-current 1,197,829,450 (46,373,728) – 8,219,455 – 42,060,649 – 8,872,038 48,366,533 1,258,974,397
Total Others financial liabilities 1,372,558,268 (170,124,795) (52,191,830) 77,147,471 47,740,604 43,690,723 26,767 12,096,062 (1,680,784) 1,329,262,486

 

(1)See Note 1 - General Information letter C), number (12).

 

 

    As of December 31, 2021  Flows Accrual of interest Change in foreign currency and unit per adjustment Additions for business combinations Increase through new leases Others   As of December 31, 2022
 Payments Acquisitions
Principal Interest
ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$
Others financial liabilities                    
Current                    
Bank borrowings 76,169,204 (73,375,368) (7,972,184) 46,843,478 14,857,608 28,076 – – 78,186,302 134,737,116
Bond payable 8,087,630 (5,975,742) (18,250,558) – 26,872,771 1,559,386 – – 18,577,599 30,871,086
Lease liabilities 6,152,361 (9,663,757) (1,792,084) – 1,721,895 1,093,203 – 4,796,273 6,812,725 9,120,616
Total others financial liabilities current 90,409,195 (89,014,867) (28,014,826) 46,843,478 43,452,274 2,680,665 – 4,796,273 103,576,626 174,728,818
Non-current                    
Bank borrowings 114,492,596 – – 49,445,891 – 19,585 – – (79,118,102) 84,839,970
Bond payable 339,740,414 – – 686,832,951 – 73,687,162 – – (18,577,599) 1,081,682,928
Lease liabilities 29,009,023 – – – – 3,823,816 – 7,296,971 (8,823,258) 31,306,552
Total others financial liabilities non-current 483,242,033 – – 736,278,842 – 77,530,563 – 7,296,971 (106,518,959) 1,197,829,450
Total Others financial liabilities 573,651,228 (89,014,867) (28,014,826) 783,122,320 43,452,274 80,211,228 – 12,093,244 (2,942,333) 1,372,558,268

 

  As of December 31, 2020  Flows Accrual of interest Change in foreign currency and unit per adjustment Additions for business combinations Increase through new leases Others   As of December 31, 2021
 Payments Acquisitions
Principal Interest
ThCh$ ThCh$ ThCh$ ThCh$ ThCh$ ThCh$     ThCh$ ThCh$
Others 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 Others 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