| TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE |
7 – TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE The composition of trade and other receivables is as follows: | | | | | | | | | | | Current | | Non-current | Trade debtors and other accounts receivable, net | | 12.31.2025 | | 12.31.2024 | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | | ThCh$ | | ThCh$ | Trade accounts debtor | | 287,812,236 | | 282,453,556 | | 132,362 | | 113,966 | Other debtors | | 45,776,284 | | 44,195,220 | | 39,557 | | 212,749 | Other accounts receivable | | 6,189,978 | | 6,182,312 | | 15,725 | | 9,008 | Total | | 339,778,498 | | 332,831,088 | | 187,644 | | 335,723 |
| | | | | | | | | | | Current | | Non-current | Trade and other receivables, gross | | 12.31.2025 | | 12.31.2024 | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | | ThCh$ | | ThCh$ | Trade debtors | | 292,740,521 | | 286,866,555 | | 132,362 | | 113,966 | Other debtors | | 46,151,589 | | 44,566,923 | | 39,557 | | 212,749 | Other accounts receivable | | 6,470,828 | | 6,392,415 | | 15,725 | | 9,008 | Total | | 345,362,938 | | 337,825,893 | | 187,644 | | 335,723 |
The aging of the portfolio for current and non-current trade accounts receivable, without impairment impact, is as follows: | | | | | | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | Less than one month old | | 285,825,868 | | 276,941,661 | Between one and three months old | | 300,575 | | 2,533,836 | Between three and six months old | | 724,075 | | 1,216,352 | With seniority between six and eight months | | 5,669,012 | | 5,920,865 | With seniority greater than eight months | | 353,353 | | 367,807 | Total | | 292,872,883 | | 286,980,521 |
The Company has approximately 275,567 customers, who may have balances in the different segments of the stratification. The number of customers is distributed geographically with 72,694 in Chile, 84,145 in Brazil, 66,306 in Argentina, and 52,422 in Paraguay. The provision for expected credit losses associated with each segment of the current and non-current trade receivables is as follows: | | | | | | | | | | 12.31.2025 | | | | | | | | Impairment loss | | | | | | Credit amount | | provision | | Percentage | | | | ThCh$ | | ThCh$ | | % | | Less than one month | | 283,967,276 | | (965,427) | | 0.34 | % | Between one and three months | | 2,159,167 | | (592,660) | | 27.45 | % | Between three and six months | | 724,075 | | (454,199) | | 62.73 | % | Between six and eight months | | 5,669,012 | | (2,590,039) | | 45.69 | % | Greater than eight months | | 353,353 | | (325,960) | | 92.25 | % | Total | | 292,872,883 | | (4,928,285) | | — | |
| | | | | | | | | | 12.31.2024 | | | | | | | | Impairment loss | | | | | | Credit amount | | provision | | Percentage | | | | ThCh$ | | ThCh$ | | % | | Less than one month | | 276,941,661 | | (1,151,129) | | 0.42 | % | Between one and three months | | 2,533,836 | | (206,041) | | 8.13 | % | Between three and six months | | 1,216,352 | | (911,547) | | 74.94 | % | Between six and eight months | | 5,920,865 | | (1,788,253) | | 30.20 | % | Greater than eight months | | 367,807 | | (356,029) | | 96.80 | % | Total | | 286,980,521 | | (4,412,999) | | | |
The movement in the allowance for expected credit losses is presented below: | | | | | | | | | 12.31.2025 | | 12.31.2024 | | 12.31.2023 | | | ThCh$ | | ThCh$ | | ThCh$ | Opening balance | | 4,412,999 | | 4,447,197 | | 4,492,643 | Increase (decrease) | | 1,135,744 | | 1,426,301 | | 1,319,216 | Reversal of provision | | (569,535) | | (1,417,795) | | (1,110,743) | Increase (decrease) due to foreign currency changes | | (50,923) | | (42,704) | | (253,919) | Subtotal movements | | 515,286 | | (34,198) | | (45,446) | Final balance | | 4,928,285 | | 4,412,999 | | 4,447,197 |
The provision for expected credit losses is recorded under administrative expenses in the income statement by function.
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