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Current Taxes and Deferred Taxes - Effect of deferred taxes on income and equity (Details) - CLP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | $ 176,823 | $ 184,465
Income effect | 58,733 | (11,435)
Equity effect | (4,263) | 3,793
Deferred tax liability (asset) at end of period | 231,293 | 176,823
Total debit differences |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 220,364 | 227,051
Income effect | 60,174 | (8,088)
Equity effect | (881) | 1,401
Deferred tax liability (asset) at end of period | 279,657 | 220,364
Allowances for loan losses |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 141,875 | 138,643
Income effect | 9,606 | 3,232
Equity effect |  |
Deferred tax liability (asset) at end of period | 151,481 | 141,875
Personnel provisions |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 13,277 | 12,521
Income effect | 3,720 | 756
Equity effect |  |
Deferred tax liability (asset) at end of period | 16,997 | 13,277
Staff vacations |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 7,241 | 6,908
Income effect | 203 | 333
Equity effect |  |
Deferred tax liability (asset) at end of period | 7,444 | 7,241
Accrued interest and indexation adjustments from past due loans |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 3,232 | 3,414
Income effect | 442 | (182)
Equity effect |  |
Deferred tax liability (asset) at end of period | 3,674 | 3,232
Staff severance indemnities provision |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 1,484 | 1,457
Income effect | (59) | (8)
Equity effect | 66 | 35
Deferred tax liability (asset) at end of period | 1,491 | 1,484
Provisions of credit card expenses |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 9,813 | 8,955
Income effect | (1,592) | 858
Equity effect |  |
Deferred tax liability (asset) at end of period | 8,221 | 9,813
Provisions of accrued expenses |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 6,908 | 16,358
Income effect | 3,656 | (9,450)
Equity effect |  |
Deferred tax liability (asset) at end of period | 10,564 | 6,908
Derivative instruments adjustments |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 1,356 |
Income effect | 114 | 1,356
Equity effect |  |
Deferred tax liability (asset) at end of period | 1,470 | 1,356
Adjustment for valuation and impairment of financial assets at fair value through OCI |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 946 |
Income effect |  | (419)
Equity effect | (946) | 1,365
Deferred tax liability (asset) at end of period |  | 946
Leasing |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 33,218 | 32,549
Income effect | 8,574 | 669
Equity effect |  |
Deferred tax liability (asset) at end of period | 41,792 | 33,218
Other adjustments |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 1,014 | 6,246
Income effect | 35,510 | (5,233)
Equity effect | (1) | 1
Deferred tax liability (asset) at end of period | 36,523 | 1,014
Total credit differences |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 43,541 | 42,586
Income effect | 1,441 | 3,347
Equity effect | 3,382 | (2,392)
Deferred tax liability (asset) at end of period | 48,364 | 43,541
Depreciation of property and equipment and investment properties |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 14,990 | 14,281
Income effect | 534 | 709
Equity effect |  |
Deferred tax liability (asset) at end of period | 15,524 | 14,990
Adjustment for valuation and impairment of financial assets at fair value through OCI |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period |  | 2,392
Income effect | (937) |
Equity effect | 3,382 | (2,392)
Deferred tax liability (asset) at end of period | 2,445 |
Transitory assets |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 5,514 | 5,486
Income effect | 2,815 | 28
Equity effect |  |
Deferred tax liability (asset) at end of period | 8,329 | 5,514
Derivative instruments adjustments |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period |  | 4,378
Income effect |  | (4,378)
Equity effect |  |
Deferred tax liability (asset) at end of period |  |
Accrued interest to effective rate |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 1,564 | 1,603
Income effect | (183) | (39)
Equity effect |  |
Deferred tax liability (asset) at end of period | 1,381 | 1,564
Advance payment of lump-sum under union contracts |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 6,699 |
Income effect | (3,365) | 6,699
Equity effect |  |
Deferred tax liability (asset) at end of period | 3,334 | 6,699
Intangible assets amortization |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 5,503 | 5,503
Income effect |  |
Equity effect |  |
Deferred tax liability (asset) at end of period | 5,503 | 5,503
Other adjustments |  |
Effect of deferred taxes on income and equity |  |
Deferred tax liability (asset) at beginning of period | 9,271 | 8,943
Income effect | 2,577 | 328
Equity effect |  |
Deferred tax liability (asset) at end of period | $ 11,848 | $ 9,271

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