v3.24.1
CURRENT AND NON-CURRENT EMPLOYEE BENEFITS (Tables)
12 Months Ended
Dec. 31, 2023
Employee benefits  
Schedule of employee benefits

Description

    

12.31.2023

    

12.31.2022

ThCh$

ThCh$

Accrued vacation

 

23,546,649

25,773,244

Participation in profits and bonuses

 

36,455,454

22,618,562

Severance indemnity

 

16,289,643

17,409,793

Total

 

76,291,746

65,801,599

    

ThCh$

    

ThCh$

Current

 

57,817,800

48,391,806

Non-current

 

18,473,946

17,409,793

Total

 

76,291,746

65,801,599

Schedule of movements of employee benefits

Movements

    

12.31.2023

    

12.31.2022

ThCh$

ThCh$

Opening balance

 

17,409,793

14,982,928

Service costs

 

1,202,371

1,018,080

Interest costs

 

1,000,018

737,566

Actuarial variations

 

(1,678,013)

2,905,020

Benefits paid

 

(1,644,526)

(2,233,801)

Total

 

16,289,643

17,409,793

Schedule of actuarial assumptions

Assumptions

    

12.31.2023

    

12.31.2022

 

 

Discount rate

 

2.26

%

1.71

%

Expected salary increase rate

 

2.0

%

2.0

%

Turnover rate

 

7.62

%

7.68

%

Mortality rate

 

RV-2020

RV-2020

Retirement age of women

 

60 years

60 years

Retirement age of men

 

65 years

65 years

Schedule of personnel expenses

Description

    

12.31.2023

    

12.31.2022

    

12.31.2021

ThCh$

ThCh$

ThCh$

Wages and salaries

 

266,893,173

277,271,540

225,883,645

Employee benefits

 

83,260,379

71,566,763

53,340,673

Severance benefits

 

6,290,886

6,052,239

4,163,608

Other personnel expenses

 

22,037,675

21,305,979

18,134,494

Total

 

378,482,113

376,196,521

301,522,420

Severance indemnity  
Employee benefits  
Schedule of actuarial assumptions

Discount rate sensitivity

    

ThCh$

Variation in the provision resulting from an increase of up to 100 basis points

 

(869,321)

Variation in the provision resulting from a decrease of up to 100 basis points

 

990,697

Salary increase sensitivity

 

ThCh$

Variation in the provision resulting from an increase of up to 100 basis points

 

991,833

Variation in the provision resulting from a decrease of up to 100 basis points

 

(878,906)