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Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Intangible Assets

Schedule of composition of intangible assets

a. As of December 31, 2019 and 2018, the composition of intangible assets is as follows:

										As of December 31, 2019
		Average remaining useful life				Net opening balance as of January 1, 2019				Gross balance				Accumulated amortization				Net balance
						MCh$				MCh$				MCh$				MCh$
Licenses			-				82				35,997				(35,997	)			-
Software development			2				66,841				214,005				(140,616	)			73,389
Total							66,923				250,002				(176,613	)			73,389

										As of December 31, 2018
		Average remaining useful life				Net opening balance as of January 1, 2018				Gross balance				Accumulated amortization				Net balance
						MCh$				MCh$				MCh$				MCh$
Licenses			1				1,200				37,224				(37,142	)			82
Software development			2				62,019				181,191				(114,350	)			66,841
Total							63,219				218,415				(151,492	)			66,923

Schedule of changes in the value of intangible assets

b.1 Gross balance

Gross balances		Licenses				Software development				Total
		MCh$				MCh$				MCh$
Balances as of January 1, 2019			37,224				181,191				218,415
Acquisitions			-				32,860				32,860
Disposals and impairment			(1,227	)			-				(1,227	)
Other			-				(46	)			(46	)
Balances as of December 31, 2019			35,997				214,005				250,002
Balances as of January 1, 2018			37,224				159,833				197,057
Acquisitions			-				29,562				29,562
Disposals and impairment			-				(8,204	)			(8,204	)
Other			-				-				-
Balances as of December 31, 2018			37,224				181,191				218,415

b.2 Accumulated amortization

Accumulated amortization		Licenses				Software development				Total
		MCh$				MCh$				MCh$
Balances as of January 1, 2019			(37,142	)			(114,350	)			(151,492	)
Year's amortization			(82	)			(26,266	)			(26,348	)
Other changes			1,227				-				1,227
Balances as of December 31, 2019			(35,997	)			(140,616	)			(176,613	)
Balances as of January 1, 2018			(36,918	)			(96,922	)			(133,840	)
Year's amortization			(224	)			(24,069	)			(24,293	)
Other changes			-				6,641				6,641
Balances as of December 31, 2018			(37,142	)			(114,350	)			(151,492	)

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- Definition

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

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- Definition

The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

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