XML 84 R61.htm IDEA: XBRL DOCUMENT v3.22.1
Financial Assets at Fair Value through Other Comprehensive Income (Tables)
 12 Months Ended
Dec. 31, 2021
Disclosure Of Available For Sale Financial Assets And Financial Assets At Fair Value Through Other Comprehensive Income [Abstract]  
Schedule of financial assets
   2020   2021 
   MCh$   MCh$ 
Debt instruments at fair value through OCI   1,060,523    3,054,809 
Equity instruments valued at fair value through OCI   7,630    6,365 
Total   1,068,153    3,061,174 

 
Schedule of breakdown of the balance under the heading "Debt instruments at fair value through OCI
   2020   2021 
   MCh$   MCh$ 
Instruments issued by the Chilean Government and the Central Bank of Chile:        
Bonds issued by the Chilean Government and the Central Bank of Chile   109    102 
Promissory notes issued by the Chilean Government and the Central Bank of Chile   
—
    
—
 
Other instruments   163,491    2,488,748 
           
Other instruments issued in Chile:          
Mortgage bonds from domestic banks   128,763    111,656 
Bonds from domestic banks   15,887    2,411 
Deposits from domestic banks   685,392    424,419 
Bonds from other Chilean companies   34,539    27,473 
Other instruments   32,342    
—
 
           
Instruments issued by foreign institutions:          
Other instruments   
—
    
—
 
Total   1,060,523    3,054,809 

 
Schedule of credit ratings of the issuers of debt instruments
   As of December 31, 2020   As of December 31, 2021 
  

Stage 1

Individual

  

Stage 2

Individual

  

Stage 3

Individual

  

Total

Individual

  

Stage 1

Individual

  

Stage 2

Individual

  

Stage 3

Individual

  

Total

Individual

 
   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$ 
Debt Instrument                                
Investment grade   1,027,965    216    
—
    1,028,181    3,054,795    14    
—
    3,054,809 
Non-investment grade   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Without rating   32,342    
—
    
—
    32,342    
—
    
—
    
—
    
—
 
Total   1,060,307    216    
—
    1,060,523    3,054,795    14    
—
    3,054,809 

 
Schedule of changes in the corresponding ECLs of debt instrument
 

Stage 1

Individual

  

Stage 2

Individual

  

Stage 3

Individual

   Total 
  

Fair value

MCh$

  

ECL

MCh$

  

Fair value

MCh$

  

ECL

MCh$

  

Fair value

MCh$

  

ECL

MCh$

  

Fair value

MCh$

  

ECL

MCh$

 
Balance as of January 1, 2020   1,357,846    7,736    
—
    
—
    
—
    
—
    1,357,846    7,736 
Net change on Balance *   (306,649)   1,519    (255)   (7)   
—
    
—
    (306,904)   1,512 
Change in fair value   14,217    
—
    (6)   
—
    
—
    
—
    14,211    
—
 
Transfer to Stage 1   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Transfer to Stage 2   (477)   (12)   477    12    
—
    
—
    
—
    
—
 
Transfer to Stage 3   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Impact on year-end ECL of exposures transferred between stages during the year **   
—
    
—
    
—
    1    
—
    
—
    
—
    1 
Impact of net re-measurement of year-end ECL   
—
    (6,120)   
—
    
—
    
—
    
—
    
—
    (6,120)
Amounts written off   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Foreign exchange adjustments   (4,630)   (45)   
—
    
—
    
—
    
—
    (4,630)   (45)
Balance as of December 31, 2020   1,060,307    3,078    216    6    
—
    
—
    1,060,523    3,084 
                                         
Balance as of January 1, 2021   1,060,307    3,078    216    6    
—
    
—
    1,060,523    3,084 
Net change on Balance *   2,096,637    (4,265)   (276)   (8)   
—
    
—
    2,096,361    (4,273)
Change in fair value   (103,047)   
—
    (60)   
—
    
—
    
—
    (103,107)   
—
 
Transfer to Stage 1   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Transfer to Stage 2   (134)   (4)   134    4    
—
    
—
    
—
    
—
 
Transfer to Stage 3   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Impact on year-end ECL of exposures transferred between stages during the year **   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Impact of net re-measurement of year-end ECL   
—
    5,270    
—
    (2)   
—
    
—
    
—
    5,268 
Amounts written off   
—
    
—
    
—
    
—
    
—
    
—
    
—
    
—
 
Foreign exchange adjustments   1,032    6    
—
    
—
    
—
    
—
    1,032    6 
Balance as of December 31, 2021   3,054,795    4,085    14    
—
    
—
    
—
    3,054,809    4,085 

 
Schedule of breakdown of the balance under the heading Equity instruments at fair value through OCI
   2020   2021 
   MCh$   MCh$ 
Equity instruments issued in Chile   6,869    5,499 
Equity instruments issued by foreign institutions   761    866 
Total   7,630    6,365 

 
Schedule of unrealised gain and loss on available for sale investments
   2019   2020   2021 
   MCh$   MCh$   MCh$ 
Net gain (loss) on financial assets before income tax (1)   15,969    (8,540)   (52,913)
Tax (expense) benefit   (4,328)   2,304    4,171 
Net of tax amount (2)   11,641    (6,236)   (48,742)