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OTHER ASSETS | 12 Months Ended
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Dec. 31, 2018
Other Assets |
OTHER ASSETS | NOTE 17 OTHER ASSETS Other assets item includes the following:
|  |  | As of December 31,
|  |  | 2018 |  | 2017
|  |  | MCh$ |  | MCh$
Assets for leasing (1) |  | 47,486 |  | 48,099
Assets received or awarded in lieu of payment |  |  |  |
| Assets received in lieu of payment |  | 17,525 |  | 20,904
| Assets awarded at judicial sale |  | 21,524 |  | 24,800
| Provision on assets received in lieu of payment or awarded |  | (723) |  | (1,440)
| Subtotal |  | 38,326 |  | 44,264
Other assets |  |  |  |
| Guarantee deposits (margin accounts) (2) |  | 170,232 |  | 323,767
| Gold investments |  | 522 |  | 478
| VAT credit |  | 9,097 |  | 9,570
| Income tax recoverable |  | 1,756 |  | 1,381
| Prepaid expenses |  | 477,819 |  | 116,512
| Assets recovered from leasing for sale |  | 6,848 |  | 4,235
| Valuation adjustments by macrohedge |  | 9,414 |  | 160
| Pension plan assets |  | 846 |  | 921
| Accounts and notes receivable |  | 59,511 |  | 59,574
| Notes receivable through brokerage and simultaneous transactions |  | 71,382 |  | 68,272
| Other receivable assets |  | 48,612 |  | 53,500
| Other assets (3) |  | 49,365 |  | 33,677
| Subtotal |  | 905,404 |  | 672,047
| Total |  | 991,216 |  | 764,410
| (1) | Assets available to be granted under the financial leasing agreements.
| (2) | Guarantee deposits (margin accounts) correspond to collateral associated with derivative financial contracts to mitigate the counterparty credit risk and are mainly established in cash. These guarantees operate when mark to market of derivative financial instruments exceed the levels of threshold agreed in the contracts, which could result in the Bank delivering or receiving collateral.
| (3) | Other assets mainly include settlement of derivatives and other financial transactions.

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- Definition The disclosure of other assets. [Refer: Other assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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