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OTHER ASSETS (Details) - CLP ($) $ in Millions | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Other Assets |  |  |
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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