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v3.19.3.a.u2

Other Assets | 12 Months Ended
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Dec. 31, 2019
Other Assets |
OTHER ASSETS | NOTE 16 OTHER ASSETS Other assets item includes the following:
|  | As of December 31, |
|  | 2019 |  |  | 2018 |
|  | MCh$ |  |  | MCh$ |
Assets for leasing (1) |  |  | 67,139 |  |  |  | 47,486 |
Assets received or awarded in lieu of payment |  |  |  |  |  |  |  |
Assets received in lieu of payment |  |  | 18,755 |  |  |  | 17,525 |
Assets awarded at judicial sale |  |  | 22,177 |  |  |  | 21,524 |
Provision on assets received in lieu of payment or awarded |  |  | (2,042 | ) |  |  | (723 | )
Subtotal |  |  | 38,890 |  |  |  | 38,326 |
Other assets |  |  |  |  |  |  |  |
Guarantee deposits (margin accounts) (2) |  |  | 314,616 |  |  |  | 170,232 |
Non-current assets classified as held for sale (4) |  |  | 22,394 |  |  |  | - |
Gold investments |  |  | 680 |  |  |  | 522 |
VAT credit |  |  | 22,663 |  |  |  | 9,097 |
Income tax recoverable |  |  | 1,787 |  |  |  | 1,756 |
Prepaid expenses |  |  | 432,030 |  |  |  | 477,819 |
Assets recovered from leasing for sale |  |  | 3,575 |  |  |  | 6,848 |
Valuation adjustments by macro hedge (5) |  |  | 210,867 |  |  |  | 9,414 |
Pension plan assets |  |  | 670 |  |  |  | 846 |
Accounts and notes receivable |  |  | 147,108 |  |  |  | 59,511 |
Notes receivable through brokerage and simultaneous transactions |  |  | 43,354 |  |  |  | 71,382 |
Other receivable assets |  |  | 44,262 |  |  |  | 48,612 |
Other assets (3) |  |  | 89,111 |  |  |  | 49,365 |
Subtotal |  |  | 1,333,117 |  |  |  | 905,404 |
Total |  |  | 1,439,146 |  |  |  | 991,216 |
| (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.
| (4) | Corresponds to the interests in Redbanc S.A., Transbank S.A. and Nexus S.A., which have been reclassified as non-current assets classified as held for sale in accordance with IFRS 5 "Non-current assets held for sale and discontinued operations ", for additional information see Note 1 v) and Note 39.
| (5) | Net assets and liabilities fair value valuation subject to macro hedges. See Note 8

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