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Vivir mejor - Entel

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18. OTHER NON-FINANCIAL LIABILITIESMainly corresponds to deferred revenue, detailed for each period in the table below.Current Noncurrent12/31/2011Th.CLP$12/31/2010Th.CLP$12/31/2011Th.CLP$12/31/2010Th.CLP$Deferred revenuePrepaid cards 11,292,574 8,328,466 - -Access charges 23,640,939 21,383,249 717,068 653,939Customer loyalty programs - - 6,526,611 2,197,340Leasing of underwater cables 176,650 165,047 937,885 1,046,851Other 2,864,599 2,166,529 - 898,270Advances of applicable state subsidies 2,948,603 9,591,468 972,337 -Other deferred liabilities - - 3,467,831 2,795,849Total 40,923,365 41,634,759 12,621,732 7,592,24919. STAFF BENEFITS AND EXPENSES186a) Workforce CostsReport 201101/01/201112/31/2011Th.CLP$Cumulative01/01/201012/31/2010Th.CLP$Salaries 87,409,174 78,345,395Short-term benefits for employees 12,444,218 13,990,210Costs of post-employment benefit obligations 643,884 ( 2,093,086 )Severance benefits 7,401,724 5,488,944Other staff costs 17,379,220 16,388,360Total 125,278,220 112,119,823b) Compensation for Years of Service (Post-Employment and Severance Benefits)The Parent company retains the most significant agreements for compensation for years of service with employee and executive segments.The right to receive this benefit and the determination of its value are regulated by the respective agreements, taking into account factors such as years of service,permanency, and remuneration.

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