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Post Employment Benefit Obligations (Tables)
12 Months Ended
Dec. 31, 2022
POST EMPLOYMENT BENEFIT OBLIGATIONS  
Summary of Post- employment Obligations Associated with Defined Benefits Plan

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12-31-2022

    

12-31-2021

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ThCh$

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ThCh$

Employee severance indemnities

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42,264,281

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39,469,461

Complementary Pension

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14,971,439

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14,349,089

Health Plans

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2,545,406

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2,459,163

Energy Supply Plans

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2,918,289

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2,673,873

Total post-employment obligations, net

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62,699,415

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58,951,586

Summary of Defined Benefit Plans Expense Recognized in Statements of Comprehensive Income

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For the years ended December 31, 

Expense Recognized in

    

2022

    

2021

    

2020

Comprehensive Income

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ThCh$

​

ThCh$

​

ThCh$

Cost of current defined benefit plan service

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(1,362,838)

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(1,099,554)

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(2,132,231)

Defined benefit plan interest cost (1)

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(3,072,155)

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(1,818,983)

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(2,146,386)

Past service cost

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(31,456)

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—

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—

Expenses recognized in Profit or Loss

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(4,466,449)

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(2,918,537)

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(4,278,617)

Gains (losses) from remeasurement of defined benefit plans

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(7,304,757)

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12,547,898

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(8,545,834)

Total expense recognized in the Statement of Comprehensive Income

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(11,771,206)

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9,629,361

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(12,824,451)

(1) See Note 34

Summary of Balance and Changes in Post-employment Defined Benefit Obligations

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c)The balance and movements in post-employment defined benefit obligations as of December 31, 2022 and 2021, are as follows:

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Actuarial Value of Post-employment Obligations

    

ThCh$

Balance as of January 1, 2021

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75,538,265

Current service cost

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1,099,554

Interest cost

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1,818,983

Actuarial (gains) losses from changes in financial assumptions

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(14,628,751)

Actuarial (gains) losses from changes in experience adjustments

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2,080,853

Foreign currency translation

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141,342

Contributions paid

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(7,265,904)

Transfer of employees

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167,244

Balance as of December 31, 2021

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58,951,586

Current service cost

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1,362,838

Interest cost

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3,072,155

Actuarial (gains) losses from changes in financial assumptions

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749,038

Actuarial (gains) losses from changes in experience adjustments

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6,555,719

Foreign currency translation

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1,274

Past service cost of defined benefit plan obligation

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31,456

Decreases to be classified as held for sale (1)

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(1,440,044)

Contributions paid

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(6,890,911)

Transfer of employees

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306,304

Closing balance December 31, 2022

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62,699,415

Summary of Assumptions Used in Actuarial Calculation of Defined Benefits

December 31, 2022 and 2021, the following assumptions were used in the actuarial calculation of defined benefit plans:

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12-31-2022

    

12-31-2021

Discount rates used

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5.40%

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5.60%

Expected rate of salary increases

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3.80%

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3.80%

Turnover rate

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6.50%

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6.90%

Mortality tables

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CB-H-2014 and RV-M-2014

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CB-H-2014 and RV-M-2014

Summary of Expected Flow for Benefits for Next Ten Years

Enel Chile´s obligations have a weighted average length of 7.04 years and the outflows of benefits for the next 10 years is expected to be as follows:

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Years

    

ThCh$

1

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7,299,923

2

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6,126,642

3

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6,040,121

4

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5,747,857

5

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5,647,068

6 to 10

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27,966,288

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