- Definition

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]

+ References + Details

Other financial liabilities (Details 3) - CLP ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of other financial liabilities [Line Items]
Financial liabilities	$ 263,261,589,000	$ 230,168,205	$ 168,118,198,000	$ 187,152,733,000
Fixed Interest Rate
Disclosure of other financial liabilities [Line Items]
Financial liabilities	182,547,357,000	151,793,854,000
Fixed Interest Rate \| US Dollar
Disclosure of other financial liabilities [Line Items]
Financial liabilities	6,102,155,000	1,079,507,000
Fixed Interest Rate \| Chilean Pesos
Disclosure of other financial liabilities [Line Items]
Financial liabilities	65,836,938,000	33,921,475,000
Fixed Interest Rate \| Unidades de Fomento
Disclosure of other financial liabilities [Line Items]
Financial liabilities	100,928,433,000	102,088,686,000
Fixed Interest Rate \| Argentinean Pesos
Disclosure of other financial liabilities [Line Items]
Financial liabilities	8,987,505,000	12,962,674,000
Fixed Interest Rate \| UYI [Member]
Disclosure of other financial liabilities [Line Items]
Financial liabilities	692,326,000	1,741,512,000
Variable Interest Rate
Disclosure of other financial liabilities [Line Items]
Financial liabilities	6,560,842,000	8,695,713,000
Variable Interest Rate \| US Dollar
Disclosure of other financial liabilities [Line Items]
Financial liabilities	4,843,243,000	5,272,884,000
Variable Interest Rate \| Chilean Pesos
Disclosure of other financial liabilities [Line Items]
Financial liabilities	0	0
Variable Interest Rate \| Unidades de Fomento
Disclosure of other financial liabilities [Line Items]
Financial liabilities	0	0
Variable Interest Rate \| Argentinean Pesos
Disclosure of other financial liabilities [Line Items]
Financial liabilities	1,717,599,000	3,422,829,000
Variable Interest Rate \| UYI [Member]
Disclosure of other financial liabilities [Line Items]
Financial liabilities	$ 0	$ 0