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v3.19.3.a.u2

Provisions and Contingent Provisions (Tables) | 12 Months Ended
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Dec. 31, 2019
Provisions [abstract] |
Schedule of composition provisions |
| a) | As of December 31, 2019 and 2018, the composition is as follows:
|  | As of December 31, |
|  | 2019 |  |  | 2018 |
|  | MCh$ |  |  | MCh$ |
Provisions for personnel salaries and expenses |  |  | 101,223 |  |  |  | 93,379 |
Provisions for mandatory dividends |  |  | 185,727 |  |  |  | 178,600 |
Provisions for contingent loan |  |  | 23,792 |  |  |  | 24,329 |
Provision for contingencies |  |  | 15,388 |  |  |  | 8,963 |
Total |  |  | 326,130 |  |  |  | 305,271 |
Schedule of activity regarding provision |
b) | Below is the activity regarding provisions during the years ended December 31, 2019, 2018 and 2017
|  | Personnel salaries and expenses |  |  | Mandatory Dividend |  |  | Contingent loan |  |  | Contingencies |  |  | Total |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2019 |  |  | 93,379 |  |  |  | 178,600 |  |  |  | 24,329 |  |  |  | 8,963 |  |  |  | 305,271 |
Provisions established |  |  | 78,316 |  |  |  | 185,727 |  |  |  | 16,277 |  |  |  | 27,975 |  |  |  | 298,627 |
Application of provisions |  |  | (70,385 | ) |  |  | - |  |  |  | - |  |  |  | (155 | ) |  |  | (70,540 | )
Provisions released |  |  | (552 | ) |  |  | (178,600 | ) |  |  | (16,814 | ) |  |  | (21,395 | ) |  |  | (207,693 | )
Reclassifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | 465 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 465 |
Balances as of December 31, 2019 |  |  | 101,223 |  |  |  | 185,727 |  |  |  | 23,792 |  |  |  | 15,388 |  |  |  | 326,130 |
Balances as of January 1, 2018 |  |  | 97,576 |  |  |  | 168,840 |  |  |  | 10,079 |  |  |  | 27,303 |  |  |  | 303,798 |
Provisions established |  |  | 80,912 |  |  |  | 178,600 |  |  |  | 19,440 |  |  |  | 19,647 |  |  |  | 298,599 |
Application of provisions |  |  | (72,975 | ) |  |  | - |  |  |  | - |  |  |  | (4,431 | ) |  |  | (77,406 | )
Provisions released |  |  | (3,195 | ) |  |  | (168,840 | ) |  |  | (5,190 | ) |  |  | (33,535 | ) |  |  | (210,781 | )
Reclassifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | (8,939 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,939 | )
Balances as of December 31, 2018 |  |  | 93,379 |  |  |  | 178,600 |  |  |  | 24,329 |  |  |  | 8,963 |  |  |  | 305,271 |
Balances as of January 1, 2017 |  |  | 72,592 |  |  |  | 142,815 |  |  |  | 11,399 |  |  |  | 65,404 |  |  |  | 292,210 |
Provisions established |  |  | 106,687 |  |  |  | 168,840 |  |  |  | 7,341 |  |  |  | 8,645 |  |  |  | 291,513 |
Application of provisions |  |  | (81,703 | ) |  |  | (142,815 | ) |  |  |  |  |  |  | (389 | ) |  |  | (224,907 | )
Provisions released |  |  | - |  |  |  | - |  |  |  | (8,661 | ) |  |  | (46,357 | ) |  |  | (55,018 | )
Reclassifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Balances as of December 31, 2017 |  |  | 97,576 |  |  |  | 168,840 |  |  |  | 10,079 |  |  |  | 27,303 |  |  |  | 303,798 |
Schedule of provisions for personnel salaries and expenses |
c) | Provisions for personnel salaries and expenses includes:
|  | As of December 31, |
|  | 2019 |  |  | 2018 |
|  | MCh$ |  |  | MCh$ |
Provision for seniority compensation |  |  | 6,797 |  |  |  | 9,531 |
Provision for stock-based personnel benefits |  |  | - |  |  |  | - |
Provision for performance bonds |  |  | 68,595 |  |  |  | 59,633 |
Provision for vacations |  |  | 23,864 |  |  |  | 22,792 |
Provision for other personnel benefits |  |  | 1,967 |  |  |  | 1,423 |
Total |  |  | 101,223 |  |  |  | 93,379 |
Schedule of provisions for contingent loan risk | An analysis of changes in the corresponding ECL allowance as of December 31, 2019 and 2018 is as follows:
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  | TOTAL |
|  | Individual |  |  | Collective |  |  | Individual |  |  | Collective |  |  | Individual |  |  | Collective |  |  |  |
ECL allowance at January 1, 2019 |  |  | 1,701 |  |  |  | 15,070 |  |  |  | 259 |  |  |  | 172 |  |  |  | 3,856 |  |  |  | 3,271 |  |  |  | 24,329 |
Transfer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers to stage 2 |  |  | (100 | ) |  |  | (318 | ) |  |  | 122 |  |  |  | 878 |  |  |  | - |  |  |  | - |  |  |  | 582 |
Transfers to stage 3 |  |  | - |  |  |  | (203 | ) |  |  | - |  |  |  | - |  |  |  | 167 |  |  |  | 4,675 |  |  |  | 4,639 |
Transfers to stage 3 |  |  | - |  |  |  | - |  |  |  | (24 | ) |  |  | (144 | ) |  |  | 1,742 |  |  |  | 1,290 |  |  |  | 2,864 |
Transfers to stage 1 |  |  | 46 |  |  |  | 122 |  |  |  | (82 | ) |  |  | (473 | ) |  |  | - |  |  |  | - |  |  |  | (387 | )
Transfers to stage 2 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 234 |  |  |  | (54 | ) |  |  | (1,444 | ) |  |  | (1,264 | )
Transfers to stage 1 |  |  | - |  |  |  | 45 |  |  |  | - |  |  |  | - |  |  |  | (130 | ) |  |  | (1,278 | ) |  |  | (1,363 | )
Net changes on financial assets |  |  | (423 | ) |  |  | (1,474 | ) |  |  | (41 | ) |  |  | (106 | ) |  |  | (2,100 | ) |  |  | 2,173 |  |  |  | (5,471 | )
Write-off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Foreign Exchange adjustments and others |  |  | (9 | ) |  |  | (115 | ) |  |  | (8 | ) |  |  | (19 | ) |  |  | 6 |  |  |  | 8 |  |  |  | (137 | )
At December 31, 2019 |  |  | 2,061 |  |  |  | 13,127 |  |  |  | 226 |  |  |  | 542 |  |  |  | 3,500 |  |  |  | 4,336 |  |  |  | 23,792 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  | TOTAL |
|  | Individual |  |  | Collective |  |  | Individual |  |  | Collective |  |  | Individual |  |  | Collective |  |  |  |
ECL allowance at January 1, 2018 |  |  | 1,627 |  |  |  | 16,261 |  |  |  | 219 |  |  |  | 187 |  |  |  | 2,884 |  |  |  | 3,182 |  |  |  | 24,360 |
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 |  |  | 136 |  |  |  | 683 |  |  |  | 3 |  |  |  | (37 | ) |  |  | 54 |  |  |  | (77 | ) |  |  | 762 |
Write-off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Foreign Exchange adjustments and others |  |  | (32 | ) |  |  | (1,874 | ) |  |  | (10 | ) |  |  | 22 |  |  |  | 24 |  |  |  | 166 |  |  |  | (1,704 | )
At December 31, 2018 |  |  | 1,701 |  |  |  | 15,070 |  |  |  | 259 |  |  |  | 172 |  |  |  | 3,856 |  |  |  | 3,271 |  |  |  | 24,329 |

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