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Property and Equipment and Leased Assets and Lease Liabilities | 12 Months Ended
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Dec. 31, 2020
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, 2019 and 2020 are composed as follows:
|  | Useful Life |  | Average remaining depreciation |  | Gross balance |  |  | Accumulated Depreciation |  |  | Net balance |
|  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |
|  | Years |  | Years |  | Years |  | Years |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Type of property and equipment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and Buildings |  | 26 |  | 26 |  | 21 |  | 20 |  |  | 301,619 |  |  |  | 304,951 |  |  |  | (136,394 | ) |  |  | (142,543 | ) |  |  | 165,225 |  |  |  | 162,408 |
Equipment |  | 5 |  | 5 |  | 4 |  | 4 |  |  | 207,605 |  |  |  | 222,624 |  |  |  | (162,560 | ) |  |  | (175,141 | ) |  |  | 45,045 |  |  |  | 47,483 |
Others |  | 7 |  | 7 |  | 4 |  | 4 |  |  | 55,519 |  |  |  | 55,898 |  |  |  | (45,527 | ) |  |  | (47,861 | ) |  |  | 9,992 |  |  |  | 8,037 |
Total |  |  |  |  |  |  |  |  |  |  | 564,743 |  |  |  | 583,473 |  |  |  | (344,481 | ) |  |  | (365,545 | ) |  |  | 220,262 |  |  |  | 217,928 |
| (b) | As of December 31, 2019 and 2020, 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, 2019 |  |  | 320,585 |  |  |  | 183,220 |  |  |  | 53,500 |  |  |  | 557,305 |
Reclassification |  |  | (25,654 | ) |  |  | (37 | ) |  |  | — |  |  |  | (25,691 | )
Additions |  |  | 12,555 |  |  |  | 28,118 |  |  |  | 2,839 |  |  |  | 43,512 |
Write-down and sales of the year |  |  | (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 |
Balance as of January 1, 2020 |  |  | 301,619 |  |  |  | 207,605 |  |  |  | 55,519 |  |  |  | 564,743 |
Additions |  |  | 6,303 |  |  |  | 20,658 |  |  |  | 1,510 |  |  |  | 28,471 |
Write-down and sales of the year |  |  | (2,903 | ) |  |  | (5,606 | ) |  |  | (1,105 | ) |  |  | (9,614 | )
Impairment loss (*) (***) |  |  | (68 | ) |  |  | (33 | ) |  |  | (26 | ) |  |  | (127 | )
Balance as of December 31, 2020 |  |  | 304,951 |  |  |  | 222,624 |  |  |  | 55,898 |  |  |  | 583,473 |
(a.2) Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 | )
Write-down and sales 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 | )
Balance as of January 1, 2020 |  |  | (136,394 | ) |  |  | (162,560 | ) |  |  | (45,527 | ) |  |  | (344,481 | )
Depreciation charges of the year (*) (**) |  |  | (8,844 | ) |  |  | (17,273 | ) |  |  | (3,371 | ) |  |  | (29,488 | )
Write-down and sales of the year |  |  | 2,695 |  |  |  | 4,692 |  |  |  | 1,025 |  |  |  | 8,412 |
Impairment (*) (***) |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | 12 |
Accumulated Depreciation as of December 31, 2020 |  |  | (142,543 | ) |  |  | (175,141 | ) |  |  | (47,861 | ) |  |  | (365,545 | )
| (*) | 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$357 million (Ch$359 million in 2019).
| (***) | This amount does not include charge-offs of Property and Equipment of Ch$916 million (Ch$949 million as of December 2019).
| (c) | The composition of the rights over leased assets as of December 31, 2019 and 2020 is as follows:
|  | Gross Balance |  |  | Accumulated Depreciation |  |  | Net Balance |
|  | December |  |  | December |  |  | December |  |  | December |  |  | December |  |  | December |
|  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | 2020 |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Buildings |  |  | 130,853 |  |  |  | 123,215 |  |  |  | (18,722 | ) |  |  | (33,560 | ) |  |  | 112,131 |  |  |  | 89,655 |
Floor space for ATMs |  |  | 41,960 |  |  |  | 40,445 |  |  |  | (9,091 | ) |  |  | (16,496 | ) |  |  | 32,869 |  |  |  | 23,949 |
Improvements to leased properties |  |  | 27,254 |  |  |  | 26,579 |  |  |  | (21,589 | ) |  |  | (21,354 | ) |  |  | 5,665 |  |  |  | 5,225 |
Total |  |  | 200,067 |  |  |  | 190,239 |  |  |  | (49,402 | ) |  |  | (71,410 | ) |  |  | 150,665 |  |  |  | 118,829 |
| (d) | The changes of the rights over leased assets as of December 31, 2019 and 2020 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.
|  | 2020 |
|  | Buildings |  |  | Floor space for ATMs |  |  | Improvements to leased properties |  |  | Total |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Gross Balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2020 |  |  | 130,853 |  |  |  | 41,960 |  |  |  | 27,254 |  |  |  | 200,067 |
Additions |  |  | 7,907 |  |  |  | 1,319 |  |  |  | 847 |  |  |  | 10,073 |
Write-downs (*) |  |  | (15,538 | ) |  |  | (1,197 | ) |  |  | (1,522 | ) |  |  | (18,257 | )
Remeasurement |  |  | (7 | ) |  |  | (1,637 | ) |  |  | — |  |  |  | (1,644 | )
Total |  |  | 123,215 |  |  |  | 40,445 |  |  |  | 26,579 |  |  |  | 190,239 |
Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2020 |  |  | (18,722 | ) |  |  | (9,091 | ) |  |  | (21,589 | ) |  |  | (49,402 | )
Depreciation of the year (*) |  |  | (18,867 | ) |  |  | (7,774 | ) |  |  | (1,006 | ) |  |  | (27,647 | )
Write-downs (*) |  |  | 4,029 |  |  |  | 369 |  |  |  | 1,241 |  |  |  | 5,639 |
Total |  |  | (33,560 | ) |  |  | (16,496 | ) |  |  | (21,354 | ) |  |  | (71,410 | )
Balance as of December 31, 2020 |  |  | 89,655 |  |  |  | 23,949 |  |  |  | 5,225 |  |  |  | 118,829 |
| (*) | See Note No.36 Depreciation, Amortization and Impairment. Does not include provision for impairment of Ch$1 million
| (e) | The following are the future maturities of the lease liabilities as of December 31, 2019 and 2020:
|  | December 2019 |
|  | Up to 1 month |  |  | Over 1 month and up to 3 months |  |  | Over 3 months and up to 12 months |  |  | Over 1 year and up to 3 years |  |  | Over 3 years and up to 5 years |  |  | Over 5 years |  |  | Total |
Lease associated with: |  | MCh$ |  |  | 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 |
|  | December 2020 |
|  | 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 |  |  | 1,646 |  |  |  | 3,371 |  |  |  | 14,501 |  |  |  | 28,663 |  |  |  | 20,869 |  |  |  | 30,865 |  |  |  | 99,915 |
ATMs |  |  | 824 |  |  |  | 1,644 |  |  |  | 7,229 |  |  |  | 14,467 |  |  |  | 419 |  |  |  | 483 |  |  |  | 25,066 |
Total |  |  | 2,470 |  |  |  | 5,015 |  |  |  | 21,730 |  |  |  | 43,130 |  |  |  | 21,288 |  |  |  | 31,348 |  |  |  | 124,981 |
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 for the year |
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 |
Balances as of January 1, 2020 |  |  | 146,013 |
Liabilities for new lease agreements |  |  | 5,768 |
Interest expenses |  |  | 2,532 |
Payments of capital and interests |  |  | (28,705 | )
Remeasurement |  |  | (1,644 | )
Derecognized contracts |  |  | (12,337 | )
Others |  |  | 3,390 |
Balances as of December 31, 2020 |  |  | 115,017 |
| (f) | The future cash flows related to short-term lease agreements in effect as of December 31, 2020 correspond to Ch$6,814 million (Ch$8,611 as of December 31, 2019).

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