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Fixed Assets and Right of Use Assets and Obligation for Lease Contracts | 12 Months Ended
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Dec. 31, 2021
Disclosure of quantitative information about leases for lessee [abstract] |
FIXED ASSETS AND RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS | NOTE 14 FIXED ASSETS AND RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS
a. | As of December 31, 2021 and 2020, the composition of property, plant, and equipment balances are composed as follows:
|  |  |  |  | As of December 31, 2021 |
|  | Net opening balance as of January 1, 2021 |  |  | Gross balance |  |  | Accumulated depreciation |  |  | Net balance |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Land and buildings |  |  | 167,694 |  |  |  | 321,631 |  |  |  | (161,422 | ) |  |  | 160,209 |
Equipment |  |  | 52,448 |  |  |  | 278,176 |  |  |  | (220,607 | ) |  |  | 57,569 |
Other |  |  | 20,712 |  |  |  | 82,433 |  |  |  | (63,272 | ) |  |  | 19,161 |
Total |  |  | 240,854 |  |  |  | 682,240 |  |  |  | (445,301 | ) |  |  | 236,939 |
|  |  |  |  | As of December 31, 2020 |
|  | Net opening balance as of January 1, 2020 |  |  | Gross balance |  |  | Accumulated depreciation |  |  | Net balance |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Land and buildings |  |  | 173,061 |  |  |  | 308,499 |  |  |  | (140,805 | ) |  |  | 167,694 |
Equipment |  |  | 55,494 |  |  |  | 243,084 |  |  |  | (190,636 | ) |  |  | 52,448 |
Other |  |  | 22,206 |  |  |  | 75,159 |  |  |  | (54,447 | ) |  |  | 20,712 |
Total |  |  | 250,761 |  |  |  | 626,742 |  |  |  | (385,888 | ) |  |  | 240,854 |
b. | The changes in the value of property, plant, and equipment as of December 31, 2021 and 2020 is as follows:
| b.1 | Gross balance
|  | Land and buildings |  |  | Equipment |  |  | Other |  |  | Total |
2021 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2021 |  |  | 308,499 |  |  |  | 243,084 |  |  |  | 75,159 |  |  |  | 626,742 |
Additions |  |  | 16,688 |  |  |  | 37,275 |  |  |  | 4,032 |  |  |  | 57,995 |
Disposals |  |  | (52 | ) |  |  | (1,854 | ) |  |  | (592 | ) |  |  | (2,498 | )
Impairment due to damage |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | (3,504 | ) |  |  | (329 | ) |  |  | 3,834 |  |  |  | 1 |
Balances as of December 31, 2021 |  |  | 321,631 |  |  |  | 278,176 |  |  |  | 82,433 |  |  |  | 682,240 |
|  | Land and buildings |  |  | Equipment |  |  | Other |  |  | Total |
2020 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2020 |  |  | 302,405 |  |  |  | 219,600 |  |  |  | 69,758 |  |  |  | 591,763 |
Additions |  |  | 17,790 |  |  |  | 25,233 |  |  |  | 7,500 |  |  |  | 50,523 |
Disposals |  |  | (11,696 | ) |  |  | (1,749 | ) |  |  | (2,099 | ) |  |  | (15,544 | )
Impairment due to damage |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Balances as of December 31, 2020 |  |  | 308,499 |  |  |  | 243,084 |  |  |  | 75,159 |  |  |  | 626,742 |
| b.2 | Accumulated depreciation
|  | Land and buildings |  |  | Equipment |  |  | Other |  |  | Total |
2021 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2021 |  |  | (140,805 | ) |  |  | (190,636 | ) |  |  | (54,447 | ) |  |  | (385,888 | )
Depreciation charges in the period |  |  | (20,620 | ) |  |  | (30,976 | ) |  |  | (9,308 | ) |  |  | (60,904 | )
Sales and disposals in the period |  |  | 4 |  |  |  | 1,005 |  |  |  | 483 |  |  |  | 1,492 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 0 |
Balances as of December 31, 2021 |  |  | (161,422 | ) |  |  | (220,607 | ) |  |  | (63,272 | ) |  |  | (445,301 | )
|  | Land and buildings |  |  | Equipment |  |  | Other |  |  | Total |
2020 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2020 |  |  | (129,344 | ) |  |  | (164,106 | ) |  |  | (47,552 | ) |  |  | (341,002 | )
Depreciation charges in the period |  |  | (19,026 | ) |  |  | (28,370 | ) |  |  | (8,915 | ) |  |  | (56,311 | )
Sales and disposals in the period |  |  | 12,381 |  |  |  | 1,840 |  |  |  | 2,020 |  |  |  | 16,241 |
Other |  |  | (4,816 | ) |  |  | - |  |  |  | - |  |  |  | (4,816 | )
Balances as of December 31, 2020 |  |  | (140,805 | ) |  |  | (190,636 | ) |  |  | (54,447 | ) |  |  | (385,888 | )
c. | The composition of the right of use assets as of December 31, 2021 and 2020 is as follows:
|  |  |  |  | As of December 31, 2021 |
|  | Opening balances as of January 1, 2021 |  |  | Gross balance |  |  | Accumulated depreciation |  |  | Net balance |
2021 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Land and building |  |  | 147,997 |  |  |  | 212,446 |  |  |  | (74,567 | ) |  |  | 137,879 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 147,997 |  |  |  | 212,446 |  |  |  | (74,567 | ) |  |  | 137,879 |
|  |  |  |  | As of December 31, 2020 |
|  | Opening balances as of January 1, 2020 |  |  | Gross balance |  |  | Accumulated depreciation |  |  | Net balance |
2020 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Land and building |  |  | 157,572 |  |  |  | 197,573 |  |  |  | (49,576 | ) |  |  | 147,997 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 157,572 |  |  |  | 197,573 |  |  |  | (49,576 | ) |  |  | 147,997 |
d. | The movement of the right of use assets under lease during the 2021 and 2020 period, is as follows:
| d.1 | Gross balance
|  | Land and building |  |  | Other |  |  | Total |
2021 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2021 |  |  | 197,573 |  |  |  | - |  |  |  | 197,573 |
Additions |  |  | 25,582 |  |  |  | - |  |  |  | 25,582 |
Disposals |  |  | (10,709 | ) |  |  | - |  |  |  | (10,709 | )
Impairment |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | - |  |  |  |  |  |  |  | - |
Balances as of December 31, 2021 |  |  | 212,446 |  |  |  | - |  |  |  | 212,446 |
|  | Land and building |  |  | Other |  |  | Total |
2020 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2020 |  |  | 182,910 |  |  |  | - |  |  |  | 182,910 |
Additions |  |  | 24,136 |  |  |  | - |  |  |  | 24,136 |
Disposals |  |  | (9,473 | ) |  |  | - |  |  |  | (9,473 | )
Impairment |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | - |  |  |  | - |  |  |  | - |
Balances as of December 31, 2020 |  |  | 197,573 |  |  |  | - |  |  |  | 197,573 |
| d.2 | Accumulated amortization
|  | Land and building |  |  | Other |  |  | Total |
2021 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2021 |  |  | (49,576 | ) |  |  | - |  |  |  | (49,576 | )
Amortization for the period |  |  | (28,899 | ) |  |  | - |  |  |  | (28,899 | )
Sales and disposals during the period |  |  | 3,908 |  |  |  | - |  |  |  | 3,908 |
Transfers |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | - |  |  |  | - |  |  |  | - |
Balances as of December 31, 2021 |  |  | (74,567 | ) |  |  | - |  |  |  | (74,567 | )
|  | Land and building |  |  | Other |  |  | Total |
2020 |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Balances as of January 1, 2020 |  |  | (25,338 | ) |  |  | - |  |  |  | (25,338 | )
Amortization for the period |  |  | (27,731 | ) |  |  | - |  |  |  | (27,731 | )
Sales and disposals during the period |  |  | 3,496 |  |  |  | - |  |  |  | 3,496 |
Transfers |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | (3 | ) |  |  | - |  |  |  | (3 | )
Balances as of December 31, 2020 |  |  | (49,576 | ) |  |  | - |  |  |  | (49,576 | )
e. | Lease liability:
As of December 31, 2021 and 2020, the composition of lease liability balances are composed as follows:
|  | As of December 31, |
|  | 2021 |  |  | 2020 |
|  | MCh$ |  |  | MCh$ |
Lease liability |  |  | 139,795 |  |  |  | 149,585 |
Total |  |  | 139,795 |  |  |  | 149,585 |
f. | Expenses associated with assets for the right of use leased assets and lease liability
|  | As of December 31, |
|  | 2021 |  |  | 2020 |
|  | MCh$ |  |  | MCh$ |
Depreciation |  |  | 28,899 |  |  |  | 27,731 |
Interests |  |  | 2,283 |  |  |  | 2,651 |
Short term lease |  |  | 3,844 |  |  |  | 1,625 |
Total |  |  | 35,026 |  |  |  | 32,007 |
g. | As of December 31, 2021 and 2020, the maturity level of the lease liability, according to their contractual maturity is as follows:
|  | As of December 31, |
|  | 2021 |  |  | 2020 |
|  | MCh$ |  |  | MCh$ |
Due within 1 year |  |  | 23,391 |  |  |  | 25,526 |
Due after 1 year but within 2 years |  |  | 23,390 |  |  |  | 23,461 |
Due after 2 years but within 3 years |  |  | 21,730 |  |  |  | 21,472 |
Due after 3 years but within 4 years |  |  | 18,888 |  |  |  | 19,343 |
Due after 4 years but within 5 years |  |  | 16,360 |  |  |  | 16,336 |
Due after 5 years |  |  | 36,036 |  |  |  | 43,447 |
Total |  |  | 139,795 |  |  |  | 149,585 |
h. | Operational leases – lessor
As of December 31, 2021 and 2020, the future minimum lease cash inflows under non-cancellable operating leases are as follows:
|  | As of December 31, |
|  | 2021 |  |  | 2020 |
|  | MCh$ |  |  | MCh$ |
Due within 1 year |  |  | 1,062 |  |  |  | 740 |
Due after 1 year but within 2 years |  |  | 1,081 |  |  |  | 1,015 |
Due after 2 years but within 3 years |  |  | 902 |  |  |  | 736 |
Due after 3 years but within 4 years |  |  | 690 |  |  |  | 639 |
Due after 4 years but within 5 years |  |  | 624 |  |  |  | 448 |
Due after 5 years |  |  | 1,403 |  |  |  | 1,283 |
Total |  |  | 5,762 |  |  |  | 4,861 |
i. | As of December 31, 2021 and 2020, the Bank has no financial leases which cannot be unilaterally rescinded.
j. | The Bank has no restriction on property, plant and equipment as of December 31, 2021 and 2020. Additionally, the property, plant and equipment have not been provided as guarantees of financial liabilities. The Bank has no debt in connection with property, plant and equipment.

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