CURRENT AND NON-CURRENT EMPLOYEE BENEFITS (Tables)
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12 Months Ended |
Dec. 31, 2023 |
Employee benefits |
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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 |
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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 |
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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 | |
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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 |
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Severance indemnity |
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Employee benefits |
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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) |
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