XML 184 R21.htm IDEA: XBRL DOCUMENT
v3.20.1

Property and Equipment and Leased Assets and Lease Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract] |
Property and Equipment and Leased assets and lease liabilities |
| 15. | Property and Equipment and Leased assets and lease liabilities:
| (a) | The properties and equipment as of December 31, 2018 and 2019 are composed as follows:
|  | Useful Life |  | Average remaining depreciation |  | Gross balance |  |  | Accumulated Depreciation |  |  | Net balance |
|  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | 2019 |
|  | Years |  | Years |  | Years |  | Years |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Type of property and equipment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and Buildings |  | 26 |  | 26 |  | 21 |  | 21 |  |  | 320,585 |  |  |  | 301,619 |  |  |  | (150,099 | ) |  |  | (136,394 | ) |  |  | 170,486 |  |  |  | 165,225 |
Equipment |  | 5 |  | 5 |  | 3 |  | 4 |  |  | 183,220 |  |  |  | 207,605 |  |  |  | (148,455 | ) |  |  | (162,560 | ) |  |  | 34,765 |  |  |  | 45,045 |
Others |  | 7 |  | 7 |  | 4 |  | 4 |  |  | 53,500 |  |  |  | 55,519 |  |  |  | (42,879 | ) |  |  | (45,527 | ) |  |  | 10,621 |  |  |  | 9,992 |
Total |  |  |  |  |  |  |  |  |  |  | 557,305 |  |  |  | 564,743 |  |  |  | (341,433 | ) |  |  | (344,481 | ) |  |  | 215,872 |  |  |  | 220,262 |
| (b) | As of December 31, 2018 and 2019, this account and its changes are detailed as follows:
|  | Land and Buildings |  |  | Equipment |  |  | Other |  |  | Total |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
(a.1) Cost |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2018 |  |  | 311,428 |  |  |  | 184,369 |  |  |  | 52,552 |  |  |  | 548,349 |
Reclassification |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Additions |  |  | 12,589 |  |  |  | 12,702 |  |  |  | 2,774 |  |  |  | 28,065 |
Disposals/write-downs/sales |  |  | (3,145 | ) |  |  | (13,845 | ) |  |  | (1,785 | ) |  |  | (18,775 | )
Impairment loss (*) |  |  | (287 | ) |  |  | (6 | ) |  |  | (41 | ) |  |  | (334 | )
Balance as of December 31, 2018 |  |  | 320,585 |  |  |  | 183,220 |  |  |  | 53,500 |  |  |  | 557,305 |
Balance as of January 1, 2019 |  |  | 320,585 |  |  |  | 183,220 |  |  |  | 53,500 |  |  |  | 557,305 |
Reclassification |  |  | (25,654 | ) |  |  | (37 | ) |  |  | — |  |  |  | (25,691 | )
Additions |  |  | 12,555 |  |  |  | 28,118 |  |  |  | 2,839 |  |  |  | 43,512 |
Disposals/write-downs/sales |  |  | (5,437 | ) |  |  | (3,115 | ) |  |  | (762 | ) |  |  | (9,314 | )
Impairment loss (*) (***) |  |  | (430 | ) |  |  | (581 | ) |  |  | (58 | ) |  |  | (1,069 | )
Balance as of December 31, 2019 |  |  | 301,619 |  |  |  | 207,605 |  |  |  | 55,519 |  |  |  | 564,743 |
(a.2) Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2018 |  |  | (142,768 | ) |  |  | (148,006 | ) |  |  | (41,316 | ) |  |  | (332,090 | )
Depreciation charges of the year (*) (**) |  |  | (9,193 | ) |  |  | (14,291 | ) |  |  | (3,333 | ) |  |  | (26,817 | )
Sales and disposals of the year |  |  | 1,862 |  |  |  | 13,842 |  |  |  | 1,770 |  |  |  | 17,474 |
Accumulated Depreciation as of December 31, 2018 |  |  | (150,099 | ) |  |  | (148,455 | ) |  |  | (42,879 | ) |  |  | (341,433 | )
Balance as of January 1, 2019 |  |  | (150,099 | ) |  |  | (148,455 | ) |  |  | (42,879 | ) |  |  | (341,433 | )
Reclassification |  |  | 21,278 |  |  |  | 37 |  |  |  | — |  |  |  | 21,315 |
Depreciation charges of the year (*) (**) |  |  | (8,613 | ) |  |  | (16,819 | ) |  |  | (3,403 | ) |  |  | (28,835 | )
Sales and disposals of the year |  |  | 1,040 |  |  |  | 2,692 |  |  |  | 740 |  |  |  | 4,472 |
Transfers |  |  | — |  |  |  | (15 | ) |  |  | 15 |  |  |  | — |
Accumulated Depreciation as of December 31, 2019 |  |  | (136,394 | ) |  |  | (162,560 | ) |  |  | (45,527 | ) |  |  | (344,481 | )
| (*) | See Note No. 36 about Depreciation, Amortization and Impairment.
| (**) | It does not include depreciation for the year for Investment Properties, which it registered under the item “Investment Properties” for an amount of Ch$359 million (Ch$368 million in 2018).
| (***) | It does not include charge-off provisions for Property and Equipment for an amount of Ch$949 million.
| (c) | The composition of the rights over leased assets as of December 31, 2019 is as follows:
|  | Gross Balance |  |  | Accumulated Depreciation |  |  | Net Balance |
Categories |  | 2019 |  |  | 2019 |  |  | 2019 |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Buildings |  |  | 130,853 |  |  |  | (18,722 | ) |  |  | 112,131 |
Floor space for ATMs |  |  | 41,960 |  |  |  | (9,091 | ) |  |  | 32,869 |
Improvements to leased properties |  |  | 27,254 |  |  |  | (21,589 | ) |  |  | 5,665 |
Total |  |  | 200,067 |  |  |  | (49,402 | ) |  |  | 150,665 |
| (d) | The changes of the rights over leased assets as of December 31, 2019 is as follows:
|  | 2019 |
|  | Buildings |  |  | Floor space for ATMs |  |  | Improvements to leased properties |  |  | Total |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Gross Balance |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2019 |  |  | 116,577 |  |  |  | 27,920 |  |  |  | — |  |  |  | 144,497 |
Reclassification |  |  | — |  |  |  | — |  |  |  | 26,332 |  |  |  | 26,332 |
Additions |  |  | 14,276 |  |  |  | 14,040 |  |  |  | 1,725 |  |  |  | 30,041 |
Write-downs |  |  | — |  |  |  | — |  |  |  | (803 | ) |  |  | (803 | )
Total |  |  | 130,853 |  |  |  | 41,960 |  |  |  | 27,254 |  |  |  | 200,067 |
Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2019 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Reclassification |  |  | — |  |  |  | — |  |  |  | (21,546 | ) |  |  | (21,546 | )
Depreciation of the year (*) |  |  | (18,722 | ) |  |  | (9,091 | ) |  |  | (659 | ) |  |  | (28,472 | )
Write-downs |  |  | — |  |  |  | — |  |  |  | 616 |  |  |  | 616 |
Total |  |  | (18,722 | ) |  |  | (9,091 | ) |  |  | (21,589 | ) |  |  | (49,402 | )
Balance as of December 31, 2019 |  |  | 112,131 |  |  |  | 32,869 |  |  |  | 5,665 |  |  |  | 150,665 |
| (*) | See Note No.36 Depreciation, Amortization and Impairment.
| (e) | The following are the future maturities of the lease liabilities as of December 31, 2019:
|  | Up to 1 month |  |  | Over 1 month and up to 3 months |  |  | Over 3 months and up to 12 months |  |  | Over 1 year and up to 3 years |  |  | Over 3 years and up to 5 years |  |  | Over 5 years |  |  | Total |
Lease associated with: |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Buildings |  |  | 1,726 |  |  |  | 3,519 |  |  |  | 15,286 |  |  |  | 37,063 |  |  |  | 24,899 |  |  |  | 38,526 |  |  |  | 121,019 |
ATMs |  |  | 809 |  |  |  | 1,618 |  |  |  | 7,131 |  |  |  | 18,125 |  |  |  | 5,403 |  |  |  | 679 |  |  |  | 33,765 |
Total |  |  | 2,535 |  |  |  | 5,137 |  |  |  | 22,417 |  |  |  | 55,188 |  |  |  | 30,302 |  |  |  | 39,205 |  |  |  | 154,784 |
The Bank and its subsidiaries maintain contracts with certain renewal options and for which there is reasonable certainty that said option shall be carried out. In such cases, the lease period used to measure the liability and assets corresponds to an estimate of future renewals. The changes of the obligations under capitalized leases and cash flows are as follows:
|  | Total cash flow |
Lease liability |  | MCh$ |
Balances as of January 1, 2019 |  |  | 144,497 |
Liabilities for new lease agreements |  |  | 24,431 |
Interest expenses |  |  | 2,574 |
Payments of capital and interests |  |  | (29,374 | )
Others |  |  | 3,885 |
Balances as of December 31, 2019 |  |  | 146,013 |

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration