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Employee Benefits (Tables)
 12 Months Ended
Dec. 31, 2023
Employee Benefits  
Schedule of total staff benefits
       
Employees’ Benefits As of December 31, 2023 As of December 31, 2022
Current Non-current Current Non-current
ThCh$ ThCh$ ThCh$ ThCh$
Short term benefits 38,317,445 – 42,254,937 –
Employment termination benefits 395,848 39,586,368 929,338 41,843,524
Total 38,713,293 39,586,368 43,184,275 41,843,524
Schedule of short-term benefits
   
Short-Term Employees’ Benefits As of December 31, 2023 As of December 31, 2022
ThCh$ ThCh$
Vacation 16,987,082 17,778,588
Bonus and compensation 21,330,363 24,476,349
Total 38,317,445 42,254,937
Schedule of severance indemnity
   
Severance Indemnity As of December 31, 2023 As of December 31, 2022
ThCh$ ThCh$
Current 395,848 929,338
Non-current 39,586,368 41,843,524
Total 39,982,216 42,772,862
Schedule of change in the severance indemnity
   
Severance Indemnity ThCh$  
 
Balance as of January 1, 2022 35,252,855  
Current cost of service 3,672,626  
Interest cost 2,696,567  
Actuarial (Gain) losses 7,103,125  
Paid-up benefits (5,530,621)  
Past service cost 605,174  
Conversion effect (974,031)  
Others (52,833)  
Changes 7,520,007  
As of December 31, 2022 42,772,862  
Current cost of service 4,191,738  
Interest cost 4,438,416  
Actuarial (Gain) losses (1,454,372)  
Paid-up benefits (7,099,274)  
Past service cost 453,213  
Conversion effect (3,320,367)  
Changes (2,790,646)  
As of December 31, 2023 39,982,216  

 
Schedule of expense recognized in consolidated statement of Income
     
Expense recognized for severance indemnity For the years ended as of December 31,
2023 2022 2021
ThCh$ ThCh$ ThCh$
Current cost of service 4,191,738 3,672,626 2,988,782
Past service cost 453,213 605,174 469,558
Non-provided paid benefits 13,582,343 7,277,848 4,976,108
Others 895,162 909,255 920,120
Total expense recognized in Consolidated Statement of Income 19,122,456 12,464,903 9,354,568
Schedule of actuarial assumptions
         
Actuarial Assumptions Chile Argentina  
As of December 31, 2023 As of December 31, 2022 As of December 31, 2023 As of December 31, 2022  
 
Mortality table RV-2020 RV-2014 Gam '83 Gam '83  
Annual interest rate 7,35% 6,34% 214,08% 111,68%  
Voluntary employee turnover rate 4,3% 4,3% "ESA 77 Ajustada" - 50% "ESA 77 Ajustada" - 50%  
Company’s needs rotation rate 6,1% 6,1% "ESA 77 Ajustada" - 50% "ESA 77 Ajustada" - 50%  
Salary increase (*) 3,7% 3,7% 196.33% 99,70%  
Estimated retirement age for (*) Officers   60 60 60 60  
Others Male 65 65 65 65  
Female 60 60 60 60  
Schedule of increased (decreased) in sensitivity analysis
   
Sensitivity Analysis As of December 31, 2023 As of December 31, 2022
ThCh$ ThCh$
1% increase in the Discount Rate (Gain) 2,389,048 2,495,883
1% decrease in the Discount Rate (Loss) (2,725,833) (2,862,682)
     
Schedule of expenses for short-term employee benefits
     
Personal expense For the years ended as of December 31,
2023 2022 2021
ThCh$ ThCh$ ThCh$
Salaries 242,900,374 243,047,677 213,794,654
Employees’ short-term benefits 36,662,817 39,461,401 46,605,454
Total expenses for short-term employee benefits 279,563,191 282,509,078 260,400,108
Employments termination benefits 19,122,456 12,464,903 9,354,568
Others staff expense 46,858,251 53,747,292 45,277,007
Total (1) 345,543,898 348,721,273 315,031,683

 

(1)See Note 30 - Natures of cost and expense.