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Loans to Customers, net (Tables) | 12 Months Ended
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Dec. 31, 2017
Loans to Customers, net |
Schedule of loans to customers, net |
|  | As of December 31, 2015 |
|  | Assets before Allowances |  | Allowances established |
|  | Normal Portfolio |  | Substandard Portfolio |  | Non-Complying Portfolio |  | Total |  | Individual Provision |  | Group Provision |  | Total Provision |  | Net assets |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial loans |  | 10,340,495 |  | 89,792 |  | 388,214 |  | 10,818,501 |  | (122,314 | ) | (83,521 | ) | (205,835 | ) | 10,612,666 |
Foreign trade loans |  | 1,318,078 |  | 64,849 |  | 60,318 |  | 1,443,245 |  | (72,708 | ) | (3,286 | ) | (75,994 | ) | 1,367,251 |
Current account debtors |  | 227,063 |  | 2,519 |  | 9,646 |  | 239,228 |  | (4,501 | ) | (4,082 | ) | (8,583 | ) | 230,645 |
Factoring transactions |  | 483,797 |  | 2,282 |  | 754 |  | 486,833 |  | (5,358 | ) | (1,773 | ) | (7,131 | ) | 479,702 |
Commercial lease transactions (1) |  | 1,334,038 |  | 15,367 |  | 25,651 |  | 1,375,056 |  | (5,389 | ) | (11,004 | ) | (16,393 | ) | 1,358,663 |
Other loans and accounts receivable |  | 50,898 |  | 257 |  | 7,147 |  | 58,302 |  | (2,154 | ) | (3,414 | ) | (5,568 | ) | 52,734 |
Subtotal |  | 13,754,369 |  | 175,066 |  | 491,730 |  | 14,421,165 |  | (212,424 | ) | (107,080 | ) | (319,504 | ) | 14,101,661 |
Mortgage loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage bonds (2) |  | 49,849 |  | — |  | 3,771 |  | 53,620 |  | — |  | (68 | ) | (68 | ) | 53,552 |
Transferable mortgage loans |  | 82,826 |  | — |  | 1,818 |  | 84,644 |  | — |  | (95 | ) | (95 | ) | 84,549 |
Other residential real estate mortgage loans |  | 6,146,484 |  | — |  | 111,423 |  | 6,257,907 |  | — |  | (29,813 | ) | (29,813 | ) | 6,228,094 |
Credits from ANAP |  | 17 |  | — |  | — |  | 17 |  | — |  | — |  | — |  | 17 |
Other loans and accounts receivable |  | 8,644 |  | — |  | 154 |  | 8,798 |  | — |  | (29 | ) | (29 | ) | 8,769 |
Subtotal |  | 6,287,820 |  | — |  | 117,166 |  | 6,404,986 |  | — |  | (30,005 | ) | (30,005 | ) | 6,374,981 |
Consumer loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer loans in installments |  | 2,188,881 |  | — |  | 244,355 |  | 2,433,236 |  | — |  | (158,135 | ) | (158,135 | ) | 2,275,101 |
Current account debtors |  | 292,534 |  | — |  | 4,325 |  | 296,859 |  | — |  | (7,476 | ) | (7,476 | ) | 289,383 |
Credit card debtors |  | 991,831 |  | — |  | 24,518 |  | 1,016,349 |  | — |  | (34,968 | ) | (34,968 | ) | 981,381 |
Other loans and accounts receivable |  | 50 |  | — |  | 781 |  | 831 |  | — |  | (355 | ) | (355 | ) | 476 |
Subtotal |  | 3,473,296 |  | — |  | 273,979 |  | 3,747,275 |  | — |  | (200,934 | ) | (200,934 | ) | 3,546,341 |
Total |  | 23,515,485 |  | 175,066 |  | 882,875 |  | 24,573,426 |  | (212,424 | ) | (338,019 | ) | (550,443 | ) | 24,022,983 |
| (1) |  | In this item, the Bank finances its customers purchases of assets, including real estate and other personal property, through finance lease agreements. As of December 31, 2015 Ch$653,225 million corresponds to finance leases for real estate and Ch$721,831 million corresponds to finance leases for other assets.
| (2) |  | For mortgage bonds that finance residential mortgage loans, the Bank is solely responsible for the payment of that obligation to the mortgage bond holders, regardless of the payment behavior of the residential mortgage borrower. Accordingly, none of our residential mortgage loans serves as a guarantee or collateral for our mortgage bonds.
|  | As of December 31, 2016 |
|  | Assets before Allowances |  | Allowances established |
|  | Normal Portfolio |  | Substandard Portfolio |  | Non-Complying Portfolio |  | Total |  | Individual Provision |  | Group Provision |  | Total Provision |  | Net assets |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial loans |  | 10,603,307 |  | 132,308 |  | 304,212 |  | 11,039,827 |  | (91,186 | ) | (82,218 | ) | (173,404 | ) | 10,866,423 |
Foreign trade loans |  | 1,167,598 |  | 47,317 |  | 54,107 |  | 1,269,022 |  | (61,388 | ) | (3,410 | ) | (64,798 | ) | 1,204,224 |
Current account debtors |  | 209,031 |  | 2,499 |  | 2,319 |  | 213,849 |  | (1,632 | ) | (4,467 | ) | (6,099 | ) | 207,750 |
Factoring transactions |  | 507,807 |  | 1,724 |  | 810 |  | 510,341 |  | (4,322 | ) | (1,953 | ) | (6,275 | ) | 504,066 |
Student loans |  | 41,738 |  | — |  | 949 |  | 42,687 |  | — |  | (1,278 | ) | (1,278 | ) | 41,409 |
Commercial lease transactions (1) |  | 1,312,740 |  | 12,549 |  | 25,823 |  | 1,351,112 |  | (5,449 | ) | (10,574 | ) | (16,023 | ) | 1,335,089 |
Other loans and accounts receivable |  | 66,050 |  | 418 |  | 5,729 |  | 72,197 |  | (685 | ) | (3,712 | ) | (4,397 | ) | 67,800 |
Subtotal |  | 13,908,271 |  | 196,815 |  | 393,949 |  | 14,499,035 |  | (164,662 | ) | (107,612 | ) | (272,274 | ) | 14,226,761 |
Mortgage loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage bonds (2) |  | 37,355 |  | — |  | 3,150 |  | 40,505 |  | — |  | (45 | ) | (45 | ) | 40,460 |
Transferable mortgage loans |  | 66,385 |  | — |  | 2,173 |  | 68,558 |  | — |  | (95 | ) | (95 | ) | 68,463 |
Other residential real estate mortgage loans |  | 6,673,029 |  | — |  | 134,715 |  | 6,807,744 |  | — |  | (32,432 | ) | (32,432 | ) | 6,775,312 |
Credits from ANAP |  | 13 |  | — |  | — |  | 13 |  | — |  | — |  | — |  | 13 |
Other loans and accounts receivable |  | 7,832 |  | — |  | 114 |  | 7,946 |  | — |  | (175 | ) | (175 | ) | 7,771 |
Subtotal |  | 6,784,614 |  | — |  | 140,152 |  | 6,924,766 |  | — |  | (32,747 | ) | (32,747 | ) | 6,892,019 |
Consumer loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer loans in installments |  | 2,266,117 |  | — |  | 222,843 |  | 2,488,960 |  | — |  | (200,979 | ) | (200,979 | ) | 2,287,981 |
Current account debtors |  | 326,012 |  | — |  | 3,208 |  | 329,220 |  | — |  | (6,139 | ) | (6,139 | ) | 323,081 |
Credit card debtors |  | 1,131,412 |  | — |  | 24,264 |  | 1,155,676 |  | — |  | (42,232 | ) | (42,232 | ) | 1,113,444 |
Other loans and accounts receivable |  | 9 |  | — |  | 758 |  | 767 |  | — |  | (398 | ) | (398 | ) | 369 |
Subtotal |  | 3,723,550 |  | — |  | 251,073 |  | 3,974,623 |  | — |  | (249,748 | ) | (249,748 | ) | 3,724,875 |
Total |  | 24,416,435 |  | 196,815 |  | 785,174 |  | 25,398,424 |  | (164,662 | ) | (390,107 | ) | (554,769 | ) | 24,843,655 |
| (1) |  | In this item, the Bank finances its customers purchases of assets, including real estate and other personal property, through finance lease agreements. As of December 31, 2016 Ch$631,500 million corresponds to finance leases for real estate and Ch$719,612 million corresponds to finance leases for other assets.
| (2) |  | For mortgage bonds that finance residential mortgage loans, the Bank is solely responsible for the payment of that obligation to the mortgage bond holders, regardless of the payment behavior of the residential mortgage borrower. Accordingly, none of our residential mortgage loans serves as a guarantee or collateral for our mortgage bonds.
|  | As of December 31, 2017 |
|  | Assets before Allowances |  | Allowances established |
|  | Normal Portfolio |  | Substandard Portfolio |  | Non-Complying Portfolio |  | Total |  | Individual Provision |  | Group Provision |  | Total Provision |  | Net assets |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Commercial loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial loans |  | 10,199,048 |  | 67,602 |  | 301,785 |  | 10,568,435 |  | (76,408 | ) | (84,587 | ) | (160,995 | ) | 10,407,440 |
Foreign trade loans |  | 948,547 |  | 10,627 |  | 24,622 |  | 983,796 |  | (24,271 | ) | (2,311 | ) | (26,582 | ) | 957,214 |
Current account debtors |  | 265,842 |  | 2,706 |  | 2,420 |  | 270,968 |  | (1,827 | ) | (6,350 | ) | (8,177 | ) | 262,791 |
Factoring transactions |  | 643,352 |  | 2,552 |  | 931 |  | 646,835 |  | (4,290 | ) | (2,037 | ) | (6,327 | ) | 640,508 |
Student loans |  | 44,407 |  | — |  | 1,617 |  | 46,024 |  | — |  | (1,319 | ) | (1,319 | ) | 44,705 |
Commercial lease transactions (1) |  | 1,337,411 |  | 17,468 |  | 26,637 |  | 1,381,516 |  | (3,263 | ) | (8,215 | ) | (11,478 | ) | 1,370,038 |
Other loans and accounts receivable |  | 55,521 |  | 298 |  | 7,425 |  | 63,244 |  | (663 | ) | (5,688 | ) | (6,351 | ) | 56,893 |
Subtotal |  | 13,494,128 |  | 101,253 |  | 365,437 |  | 13,960,818 |  | (110,722 | ) | (110,507 | ) | (221,229 | ) | 13,739,589 |
Mortgage loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage bonds (2) |  | 27,568 |  | — |  | 2,216 |  | 29,784 |  | — |  | (11 | ) | (11 | ) | 29,773 |
Transferable mortgage loans |  | 52,229 |  | — |  | 1,850 |  | 54,079 |  | — |  | (58 | ) | (58 | ) | 54,021 |
Other residential real estate mortgage loans |  | 7,229,037 |  | — |  | 155,760 |  | 7,384,797 |  | — |  | (31,729 | ) | (31,729 | ) | 7,353,068 |
Credits from ANAP |  | 8 |  | — |  | — |  | 8 |  | — |  | — |  | — |  | 8 |
Other loans and accounts receivable |  | 8,127 |  | — |  | 441 |  | 8,568 |  | — |  | (217 | ) | (217 | ) | 8,351 |
Subtotal |  | 7,316,969 |  | — |  | 160,267 |  | 7,477,236 |  | — |  | (32,015 | ) | (32,015 | ) | 7,445,221 |
Consumer loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer loans in installments |  | 2,311,482 |  | — |  | 227,258 |  | 2,538,740 |  | — |  | (175,293 | ) | (175,293 | ) | 2,363,447 |
Current account debtors |  | 314,506 |  | — |  | 2,172 |  | 316,678 |  | — |  | (10,446 | ) | (10,446 | ) | 306,232 |
Credit card debtors |  | 1,134,476 |  | — |  | 22,655 |  | 1,157,131 |  | — |  | (56,525 | ) | (56,525 | ) | 1,100,606 |
Other loans and accounts receivable |  | 8 |  | — |  | 902 |  | 910 |  | — |  | (313 | ) | (313 | ) | 597 |
Subtotal |  | 3,760,472 |  | — |  | 252,987 |  | 4,013,459 |  | — |  | (242,577 | ) | (242,577 | ) | 3,770,882 |
Total |  | 24,571,569 |  | 101,253 |  | 778,691 |  | 25,451,513 |  | (110,722 | ) | (385,099 | ) | (495,821 | ) | 24,955,692 |
| (1) |  | In this item, the Bank finances its customers’ purchases of assets, including real estate and other personal property, through finance lease agreements. As of December 31, 2017, Ch$653,575 million corresponds to finance leases for real estate and Ch$727,941 million corresponds to finance leases for other assets.
| (2) |  | For mortgage bonds that finance residential mortgage loans, the Bank is solely responsible for the payment of that obligation to the mortgage bond holders, regardless of the payment behavior of the residential mortgage borrower. Accordingly, none of our residential mortgage loans serves as a guarantee or collateral for our mortgage bonds.
Schedule of changes in allowances for loan losses |
|  | Commercial |  | Mortgage |  | Consumer |  |  |
|  | Individual |  | Group |  | Group |  | Group |  | Total |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Balance as of January 1, 2015 |  | 162,067 |  | 111,746 |  | 24,021 |  | 192,724 |  | 490,558 |
Charge-offs |  | (13,228 | ) | (44,760 | ) | (2,553 | ) | (196,015 | ) | (256,556 | )
Sales or transfers of credits |  | (2,690 | ) | — |  | — |  | — |  | (2,690 | )
Loan portfolio acquisition |  | 12,329 |  | — |  | — |  | — |  | 12,329 |
Allowances established, net |  | 53,946 |  | 40,094 |  | 8,537 |  | 204,225 |  | 306,802 |
Balance as of December 31, 2015 |  | 212,424 |  | 107,080 |  | 30,005 |  | 200,934 |  | 550,443 |
Charge-offs |  | (14,913 | ) | (44,930 | ) | (4,190 | ) | (213,024 | ) | (277,057 | )
Sales or transfers of credits |  | (24,925 | ) | — |  | — |  | — |  | (24,925 | )
Loan portfolio acquisition |  | — |  | — |  | — |  | — |  | — |
Allowances (released) established, net |  | (7,924 | ) | 45,462 |  | 6,932 |  | 261,838 |  | 306,308 |
Balance as of December 31, 2016 |  | 164,662 |  | 107,612 |  | 32,747 |  | 249,748 |  | 554,769 |
Charge-offs |  | (13,774 | ) | (44,942 | ) | (5,093 | ) | (254,981 | ) | (318,790 | )
Sales or transfers of credits |  | (11,595 | ) | — |  | — |  | — |  | (11,595 | )
Allowances (released) established, net |  | (28,571 | ) | 47,837 |  | 4,361 |  | 247,810 |  | 271,437 |
Balance as of December 31, 2017 |  | 110,722 |  | 110,507 |  | 32,015 |  | 242,577 |  | 495,821 |
Schedule of allowance for loan losses associated with impaired loans and with non-impaired loans |
|  | As of December 31, |
|  | 2016 |  | 2017 |
|  | MCh$ |  | MCh$ |
Individual impaired |  | 106,456 |  | 57,486 |
Group impaired |  | 192,960 |  | 191,216 |
Allowances for impaired loans (*) |  | 299,416 |  | 248,702 |
Provision for not yet identified but incurred impairment |  | 255,353 |  | 247,119 |
Total allowances for loan losses |  | 554,769 |  | 495,821 |
(*) Includes allowances related to individual and group impaired portfolios. Notes 11(a) and 11(b) include total allowance amounts from impaired and non-impaired portfolios
Schedule of cash flows to be received from finance leasing contracts |
|  | Total receivable |  | Unearned income |  | Net lease receivable (*) |
|  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Due within one year |  | 463,296 |  | 461,354 |  | (54,347 | ) | (54,216 | ) | 408,949 |  | 407,138 |
Due after 1 year but within 2 years |  | 325,230 |  | 338,305 |  | (40,166 | ) | (39,946 | ) | 285,064 |  | 298,359 |
Due after 2 years but within 3 years |  | 223,796 |  | 230,920 |  | (26,156 | ) | (26,136 | ) | 197,640 |  | 204,784 |
Due after 3 years but within 4 years |  | 147,047 |  | 146,921 |  | (18,162 | ) | (17,680 | ) | 128,885 |  | 129,241 |
Due after 4 years but within 5 years |  | 99,992 |  | 99,268 |  | (12,698 | ) | (12,564 | ) | 87,294 |  | 86,704 |
Due after 5 years |  | 265,660 |  | 278,607 |  | (28,399 | ) | (27,315 | ) | 237,261 |  | 251,292 |
Total |  | 1,525,021 |  | 1,555,375 |  | (179,928 | ) | (177,857 | ) | 1,345,093 |  | 1,377,518 |
(*) The net balance receivable does not include the total overdue portfolio totaling Ch$6,019 million and Ch$3,998 million as of December 31, 2016 and 2017, respectively. This overdue portfolio only reflects the past due portion without considering the remaining outstanding principal and interest.
Schedule of loans by industry sector |
|  | Location |  |  |  |  |  |  |  |  |
|  | Chile |  | Abroad |  | Total |
|  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  |  |  | 2017 |  |  |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | % |  | MCh$ |  | % |
Commercial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commerce |  | 2,191,018 |  | 2,013,411 |  | 52,456 |  | 21,718 |  | 2,243,474 |  | 8.83 |  | 2,035,129 |  | 7.99 |
Services |  | 1,937,428 |  | 1,964,238 |  | — |  | — |  | 1,937,428 |  | 7.63 |  | 1,964,238 |  | 7.72 |
Financial services |  | 2,102,582 |  | 1,845,464 |  | 13,621 |  | 6,185 |  | 2,116,203 |  | 8.33 |  | 1,851,649 |  | 7.27 |
Transportation and telecommunications |  | 1,636,994 |  | 1,612,930 |  | — |  | — |  | 1,636,994 |  | 6.45 |  | 1,612,930 |  | 6.34 |
Construction |  | 1,647,862 |  | 1,493,373 |  | — |  | — |  | 1,647,862 |  | 6.49 |  | 1,493,373 |  | 5.87 |
Manufacturing |  | 1,517,436 |  | 1,369,293 |  | 44,301 |  | 30,399 |  | 1,561,737 |  | 6.15 |  | 1,399,692 |  | 5.50 |
Agriculture and livestock |  | 1,184,869 |  | 1,354,069 |  | — |  | — |  | 1,184,869 |  | 4.67 |  | 1,354,069 |  | 5.32 |
Electricity, gas and water |  | 566,438 |  | 565,695 |  | — |  | — |  | 566,438 |  | 2.23 |  | 565,695 |  | 2.22 |
Mining |  | 432,822 |  | 422,176 |  | — |  | — |  | 432,822 |  | 1.70 |  | 422,176 |  | 1.66 |
Fishing |  | 264,042 |  | 145,266 |  | — |  | — |  | 264,042 |  | 1.04 |  | 145,266 |  | 0.57 |
Other |  | 907,166 |  | 1,116,601 |  | — |  | — |  | 907,166 |  | 3.57 |  | 1,116,601 |  | 4.39 |
Subtotal |  | 14,388,657 |  | 13,902,516 |  | 110,378 |  | 58,302 |  | 14,499,035 |  | 57.09 |  | 13,960,818 |  | 54.85 |
Residential mortgage loans |  | 6,924,766 |  | 7,477,236 |  | — |  | — |  | 6,924,766 |  | 27.26 |  | 7,477,236 |  | 29.38 |
Consumer loans |  | 3,974,623 |  | 4,013,459 |  | — |  | — |  | 3,974,623 |  | 15.65 |  | 4,013,459 |  | 15.77 |
Total |  | 25,288,046 |  | 25,393,211 |  | 110,378 |  | 58,302 |  | 25,398,424 |  | 100.00 |  | 25,451,513 |  | 100.00 |
Schedule of sale or transfer of loan portfolio |
|  | As of December 31, 2016 |
|  | Carrying amount |  | Allowances released |  | Sale price |  | Effect on income (loss) gain |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Sale of outstanding loans |  | 130,045 |  | (24,925 | ) | 110,050 |  | 4,930 |
Sale of write-off loans (*) |  | — |  | — |  | — |  | — |
Total |  | 130,045 |  | (24,925 | ) | 110,050 |  | 4,930 |
|  | As of December 31, 2017 |
|  | Carrying amount |  | Allowances released |  | Sale price |  | Effect on income (loss) gain |
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Sale of outstanding loans |  | 33,681 |  | (11,595 | ) | 24,126 |  | 2,040 |
Sale of write-off loans |  | — |  | — |  | 23 |  | 23 |
Total |  | 33,681 |  | (11,595 | ) | 24,149 |  | 2,063 |

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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35H&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35I&doctype=Standard -URIDate 2017-03-09 + Details
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