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PROVISIONS AND CONTINGENT PROVISIONS (Tables) | 12 Months Ended
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Dec. 31, 2018
Provisions [abstract] |
Schedule of composition provisions |
As of December 31, 2018 and 2017, the composition is as follows:
| As of December 31,
| 2018 | 2017
| MCh$ | MCh$
Provisions for personnel salaries and expenses | 93,379 | 97,576
Provisions for mandatory dividends | 178,600 | 168,840
Provisions for contingent loan risk* | 23,709 | 9,480
Other | 620 | 599
Total | 305,271 | 303,798
* Under IFRS 9 disclosure requeriments
Schedule of activity regarding provision |
Below is the activity regarding provisions during the years ended December 31, 2018 and 2017
| Personnel salaries and expenses | Mandatory Dividend | Contingencies
| MCh$ | MCh$ | MCh$
Balances as of January 1, 2018 | 97,576 | 168,840 | 27,303
Provisions established | 80,912 | 178,600 | 19,447
Application of provisions | (72,975) | - | (4,431)
Provisions released | (3,195) | (168,840) | (33,356)
Reclassifications | - | - | -
Other | (8,939) | - | -
Balances as of December 31, 2018 | 93,379 | 178,600 | 8,963
Balances as of January 1, 2017 | 72,592 | 142,815 | 65,404
Provisions established | 106,687 | 168,840 | 8,645
Application of provisions | (81,703) | (142,815) | (389)
Provisions released | - | - | (46,357)
Reclassifications | - | - | -
Other | - | - | -
Balances as of December 31, 2017 | 97,576 | 168,840 | 27,303
Schedule of provisions for personnel salaries and expenses |
Provisions for personnel salaries and expenses includes:
| As of December 31,
| 2018 | 2017
| MCh$ | MCh$
Provision for seniority compensation | 9,531 | 17,874
Provision for stock-based personnel benefits | - | -
Provision for performance bonds | 59,633 | 53,947
Provision for vacations | 22,792 | 23,039
Provision for other personnel benefits | 1,423 | 2,716
Total | 93,379 | 97,576
Schedule of provisions for contingent loan risk | An analysis of changes in the corresponding ECL allowance is, as follows:
| Stage 1 | Stage 2 | Stage 3 | TOTAL
| Individual | Collective | Individual | Collective | Individual | Collective
ECL allowance at January 1, 2018 | 1,028 | 16,261 | 219 | 187 | 2,884 | 3,182 | 23,761
Transfer |  |  |  |  |  |  |
Transfers to stage 2 | (30) | - | 65 | - | - | - | 35
Transfers to stage 3 | (1) | - | - | - | 328 | - | 327
Transfers to stage 3 | - | - | (11) | - | 567 | - | 556
Transfers to stage 1 | 1 | - | (7) | - | - | - | (6)
Transfers to stage 2 | - | - | - | - | - | - | -
Transfers to stage 1 | - | - | - | - | (1) | - | (1)
Net changes on financial assets | 115 | 683 | 3 | (37) | 54 | (77) | 741
Writte-off | - | - | - | - | - | - | -
Foreign Exchange adjustments | (32) | (1,874) | (10) | 22 | 24 | 166 | (1,704)
At 31 December 2018 | 1,081 | 15,070 | 259 | 172 | 3,856 | 3,271 | 23,709

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