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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - CLP ($)
$ in Thousands
Common Stock
Reserve of exchange differences on translation
Reserve of cash flows 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
Total
Beggining balance at Dec. 31, 2020 $ 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 $ 1,408,818,675
Changes                    
Final dividends   [1] (24,038,068) (24,038,068) (24,038,068)
Interim dividends [2] 73,900,574 73,900,574 73,900,574
Interim dividends according to policy [3] (25,680,792) (25,680,792) (25,680,792)
Eventual dividends [4] (165,167,784) (165,167,784) (165,167,784)
Others increase (decrease) in Equity [5] (16,003,620) (16,003,620)
Total comprehensive income (loss) 102,229,659 1,812,733 3,580,153 107,622,545 199,162,731 306,785,276 26,909,648 333,694,924
Increase (decrease) through changes in ownership interests in subsidiaries   [6] (6,954,281) (6,954,281) (6,954,281) (5,253,177) (12,207,458)
Total changes in equity 102,229,659 1,812,733 3,580,153 (6,954,281) 100,668,264 (89,624,487) 11,043,777 5,652,851 16,696,628
Ending balance at Dec. 31, 2021 562,693,346 (51,745,399) 5,110,606 (5,446,022) (35,175,097) (87,255,912) 832,180,798 1,307,618,232 117,897,071 1,425,515,303
Changes                    
Final dividends   [1] (48,219,783) (48,219,783) (48,219,783)
Interim dividends (49,919,838) (49,919,838) (49,919,838)
Interim dividends according to policy [3] (9,164,337) (9,164,337) (9,164,337)
Others increase (decrease) in Equity [5] (14,698,083) (14,698,083)
Total comprehensive income (loss) [7] 11,706,309 (9,291,567) (4,905,072) (1,068,854) (3,559,184) 118,168,351 114,609,167 16,636,638 131,245,805
Increase (decrease) through changes in ownership interests in subsidiaries   102,625 102,625 102,625 (540,760) (438,135)
Increase (decrease) for other contribitions from owners [8] 1,648,121 1,648,121
Total changes in equity 11,706,309 (9,291,567) (4,905,072) (966,229) (3,456,559) 10,864,393 7,407,834 3,045,916 10,453,750
Ending balance at Dec. 31, 2022 562,693,346 (40,039,090) (4,180,961) (10,351,094) (36,141,326) (90,712,471) 843,045,191 1,315,026,066 120,942,987 1,435,969,053
Changes                    
Final dividends   [1] (3) (3) (3)
Interim dividends [2] (31,961,655) (31,961,655) (31,961,655)
Interim dividends according to policy [3] (20,864,709) (20,864,709) (20,864,709)
Others increase (decrease) in Equity [5] (14,037,509) (14,037,509)
Effects business combination [9] 1,090,587 1,090,587
Total comprehensive income (loss) [7] (118,056,295) (3,150,407) 1,033,532 189 (120,172,981) 105,652,728 (14,520,253) 10,549,654 (3,970,599)
Other increases (decreases) for other changes [10] (28,406,226) (28,406,226) (28,406,226) (28,406,226)
Increase (decrease) through changes in ownership interests in subsidiaries   [6] (908,438) (908,438) (908,438) (2,296,620) (3,205,058)
Increase (decrease) for other contribitions from owners [8] 2,768,700 2,768,700
Total changes in equity (118,056,295) (3,150,407) 1,033,532 (29,314,475) (149,487,645) 52,826,361 (96,661,284) (1,925,188) (98,586,472)
Ending balance at Dec. 31, 2023 $ 562,693,346 $ (158,095,385) $ (7,331,368) $ (9,317,562) $ (65,455,801) $ (240,200,116) $ 895,871,552 $ 1,218,364,782 $ 119,017,799 $ 1,337,382,581
[1] Corresponds to the difference between the final dividend and CCU’s policy of distributing a minimum dividend of at least 50% of net income (Note 28 - Common Shareholders’ Equity).
[2] Corresponds to Interin dividends that was paid on October 29, 2021, December 29, 2022 and November 29, 2023 as agreed at the Ordinary Board of Directors' Meeting.
[3] Corresponds to the difference between CCU’s policy to distribute a minimum dividend of at least 50% of the net income (Note 28 - Common Shareholders’ Equity) and the dividends declared or paid as of December 31 of each year.
[4] Corresponds to eventual dividend No. 263 that was paid as of December 3, 2021, against retained earnings (Note 28 - Equity attributable to owners of the parent company).
[5] Mainly related to dividends of Non-controlling interest.
[6] See Note 1 - General information, letter C, numbers (3) and (14) for 2021, number (3) for 2022 and number (10) for 2023.
[7] See Note 28 - Common Shareholders’ Equity.
[8] See Note 1 - General information, letter C, number (6).
[9] See Note 15 - Business Combinations, letter a).
[10] See Note 1 - General information, letter C, number (10)and Note 16 - Investments accounted for using equity method, number (3).