ARAUCO & CONSTITUTION PULP INC | CIK:0001004156 | 3

  • Filed: 5/9/2018
  • Entity registrant name: ARAUCO & CONSTITUTION PULP INC (CIK: 0001004156)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1004156/000119312518157677/0001193125-18-157677-index.htm
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    • ifrs-full:DisclosureOfExpensesByNatureExplanatory

    The analysis of expenses by nature contained in these consolidated financial statements is presented below:
     
     
     
    January - December
     
    Cost of sales
     
    2017
     
    2016
     
    2015
     
     
     
    ThU.S.$
     
    ThU.S.$
     
    ThU.S.$
     
    Timber
     
     
    725,114
     
     
    736,399
     
     
    641,821
     
    Forestry labor costs
     
     
    631,276
     
     
    600,320
     
     
    636,100
     
    Depreciation and amortization
     
     
    389,847
     
     
    377,983
     
     
    371,851
     
    Maintenance costs
     
     
    262,764
     
     
    313,500
     
     
    305,701
     
    Chemical costs
     
     
    517,478
     
     
    479,335
     
     
    539,856
     
    Sawmill Services
     
     
    109,776
     
     
    117,340
     
     
    128,801
     
    Other Raw Materials
     
     
    188,874
     
     
    221,950
     
     
    226,342
     
    Other Indirect costs
     
     
    178,447
     
     
    143,074
     
     
    138,900
     
    Energy and fuel
     
     
    186,041
     
     
    139,527
     
     
    172,077
     
    Cost of electricity
     
     
    42,008
     
     
    39,960
     
     
    41,674
     
    Wage and salaries
     
     
    342,907
     
     
    329,517
     
     
    308,302
     
    Total
     
     
    3,574,532
     
     
    3,498,905
     
     
    3,511,425
     
     
     
     
    January - December
     
    Distribution cost
     
    2017
     
    2016
     
    2015
     
     
     
    ThU.S.$
     
    ThU.S.$
     
    ThU.S.$
     
    Selling costs
     
     
    39,175
     
     
    33,557
     
     
    48,160
     
    Commissions
     
     
    14,880
     
     
    13,880
     
     
    15,801
     
    Insurance
     
     
    3,620
     
     
    3,216
     
     
    4,601
     
    Provision for doubtful accounts
     
     
    (245)
     
     
    910
     
     
    3,137
     
    Other selling costs
     
     
    20,920
     
     
    15,551
     
     
    24,621
     
    Shipping and freight costs
     
     
    484,125
     
     
    462,916
     
     
    480,310
     
    Port services
     
     
    30,996
     
     
    28,028
     
     
    26,216
     
    Freights
     
     
    384,523
     
     
    357,442
     
     
    387,081
     
    Other shipping and freight costs
     
     
    68,606
     
     
    77,446
     
     
    67,013
     
    Total
     
     
    523,300
     
     
    496,473
     
     
    528,470
     
     
     
     
    January - December
     
    Administrative expenses
     
    2017
     
    2016
     
    2015
     
     
     
    ThU.S.$
     
    ThU.S.$
     
    ThU.S.$
     
    Wages and salaries
     
     
    218,720
     
     
    198,042
     
     
    227,407
     
    Marketing, advertising, promotion and publications expenses
     
     
    10,046
     
     
    9,937
     
     
    10,422
     
    Insurances
     
     
    17,122
     
     
    21,526
     
     
    28,216
     
    Depreciation and amortization
     
     
    28,210
     
     
    29,285
     
     
    24,587
     
    Computer services
     
     
    27,193
     
     
    27,735
     
     
    31,897
     
    Lease rentals (offices, other property and vehicles)
     
     
    14,195
     
     
    13,391
     
     
    13,527
     
    Donations, contributions, scholarships
     
     
    12,772
     
     
    10,396
     
     
    11,172
     
    Fees (legal and technical advisors)
     
     
    43,107
     
     
    43,809
     
     
    49,556
     
    Property taxes, city permits and rights
     
     
    17,281
     
     
    15,962
     
     
    19,196
     
    Cleaning services, security services and transportation
     
     
    25,153
     
     
    26,975
     
     
    25,638
     
    Third-party variable services (maneuvers, logistics)
     
     
    46,097
     
     
    40,277
     
     
    56,093
     
    Basic services
     
     
    8,423
     
     
    8,653
     
     
    9,395
     
    Maintenance and repair
     
     
    5,579
     
     
    7,617
     
     
    8,361
     
    Seminars, courses, training materials
     
     
    2,526
     
     
    3,560
     
     
    5,156
     
    Other administration expenses
     
     
    44,870
     
     
    17,304
     
     
    31,354
     
    Total
     
     
    521,294
     
     
    474,469
     
     
    551,977