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Other Liabilities | 12 Months Ended
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Dec. 31, 2019
Other Liabilities [Abstract] |
OTHER LIABILITIES | NOTE 22 OTHER LIABILITIES The other liabilities line item is as follows:
|  | As of December 31, |
|  | 2019 |  |  | 2018 |
|  | MCh$ |  |  | MCh$ |
Accounts and notes payable |  |  | 214,216 |  |  |  | 163,216 |
Income received in advance |  |  | 640 |  |  |  | 673 |
Adjustment due to macro-hedging valuation |  |  | - |  |  |  | 7,039 |
Guarantees received (margin accounts) (1) |  |  | 994,714 |  |  |  | 540,091 |
Notes payable through brokerage and simultaneous transactions (3) |  |  | 1,418,340 |  |  |  | 50,807 |
Other payable obligations (2) |  |  | 61,555 |  |  |  | 94,779 |
Withholding VAT |  |  | 8,147 |  |  |  | 1,990 |
Accounts payable insurance companies |  |  | 9,510 |  |  |  | 8,424 |
Other liabilities |  |  | 99,203 |  |  |  | 33,388 |
Total |  |  | 2,806,325 |  |  |  | 900,407 |
| (1) | Guarantee deposits (margin accounts) correspond to collateral associated to 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.
| (2) | Other payable obligations mainly relate to settlement of derivatives and other financial transactions derived from the operation of the Bank.
| (3) | In December 2019, Santander Corredora de Bolsa acted as an intermediary in the public offering of shares held between Latam and Delta, which was passed to the shareholders on January 3, 2019.

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- Definition The disclosure of other liabilities. [Refer: Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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