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Note 45 - Leases | 12 Months Ended
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Dec. 31, 2018
Leases Abstract |
Disclosure of Leases | 45. Leases a) The Bank is the lessor in the following lease contracts: a.1) Financial leases The Bank entered into financial lease co ntracts related to real estate, vehicles, machinery and equipment. The following table shows the total gross investment of financial leases and the present value of minimum payments to be received thereunder (recognized under Loans and advances to customers caption):
| December 31, 2018 | December 31, 2017 | January 1, 2017
| Total investment | Present value of minimum lease payments | Total investment | Present value of minimum lease payments | Total investment | Present value of minimum lease payments
Term |  |  |  |  |  |
Up to 1 year | 977,272 | 972,981 | 1,577,462 | 1,318,636 | 1,813,110 | 1,526,497
From 1 to 5 years | 1,414,800 | 1,404,766 | 2,464,558 | 2,071,652 | 2,593,971 | 2,148,635
More than 5 years | - | - | - | - | 53 | 46
TOTAL | 2,392,072 | 2,377,747 | 4,042,020 | 3,390,288 | 4,407,134 | 3,675,178
| December 31, 2018 | December 31, 2017 | January 1, 2017
| Total investment | Present value of minimum lease payments | Total investment | Present value of minimum lease payments | Total investment | Present value of minimum lease payments
Term |  |  |  |  |  |
Principal |  | 2,343,180 |  | 3,371,602 |  | 3,629,768
Interest accrued |  | 34,567 |  | 18,686 |  | 45,410
TOTAL |  | 2,377,747 |  | 3,390,288 |  | 3,675,178
As of December 31, 2018, 2017 and January 1, 201 7, non-accrued interest amount to 14,325, 651,732 and 731,956, respectively, and accumulated allowances for loan losses amount to 41,622, 89,575 and 67,076, respectively. a.2) Operating Leases The Bank acts as a lessor for its investment properties. The average terms of those leases not subject to cancellation are from three to five years. All leases include a clause providing for an annual update of leases, taking into consider ation market conditions. Minimum future payments for operating lease contracts not subject to cancellation are as follows:
| December 31, 2018 | December 31, 2017 | January 1, 2017
Up to 1 year | 23,991 | - | -
From 1 to 5 years | 184,222 | 76,850 | 98,787
TOTAL | 208,213 | 76,850 | 98,787
b) Bank acting as lessee b.1) Operating Leases The Bank leases branches under operating lease contracts. Leases are typically for a term of 5 years, with the option to renew after that date. Payments for leases are increased annually to reflect the market conditions. Below are the minimum future payments of le ases under operating lease contracts not subject to cancellation as of December 31, 2018, 2017 and January 1, 201 7:
| December 31, 2018 | December 31, 2017 | January 1, 2017
Up to 1 year | 46,977 | 59,954 | 138,759
From 1 to 5 years | 1,460,593 | 1,139,174 | 1,710,356
More than 5 years | 1,249,534 | 707,320 | 958,531
TOTAL | 2,757,104 | 1,906,448 | 2,807,646
The amount of operating lease expenses recognized in results was 939,607 and 771,473 as of December 31, 2018 and 2017, respectively.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2019-01-01 -Name IAS -Number 17 -IssueDate 2018-01-01 -Section Leases in the financial statements of lessees -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2018-03-02&anchor=sect_Leasesinthefinancialstatementsoflessees&doctype=Standard&book=b -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2019-01-01 -Name IAS -Number 17 -IssueDate 2018-01-01 -Section Leases in the financial statements of lessors -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2018-03-02&anchor=sect_Leasesinthefinancialstatementsoflessors&doctype=Standard&book=b -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=sect_Presentation&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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