Taxonomy Viewer

[835110] Nota - Información a revelar sobre impuestos a las ganancias

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2019-03-27_role-835110

Concept	Order	Weight
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`
Current tax expense (income) and adjustments for current tax of prior periods `ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods`	100.0	+1
Current tax expense (income) `ifrs-full:CurrentTaxExpenseIncome`	80.0	+1
Adjustments for current tax of prior periods `ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod`	90.0	+1
Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`	110.0	+1
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`	120.0	+1
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense `ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense`	130.0	-1
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense `ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense`	140.0	-1
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset `ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`	150.0	+1
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-full:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`	160.0	+1
Adjustments for deferred tax of prior periods `ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods`	170.0	+1
Other components of deferred tax expense (income) `ifrs-full:OtherComponentsOfDeferredTaxExpenseIncome`	180.0	+1
Current and deferred tax relating to items credited (charged) directly to equity `ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`
Current tax relating to items credited (charged) directly to equity `ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	250.0	+1
Deferred tax relating to items credited (charged) directly to equity `ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	260.0	+1
Income tax relating to components of other comprehensive income `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`
Income tax relating to exchange differences on translation included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome`	330.0	+1
Income tax relating to available-for-sale financial assets included in other comprehensive income `ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome`	340.0	+1
Income tax relating to cash flow hedges included in other comprehensive income `ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome`	350.0	+1
Income tax relating to changes in revaluation surplus included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome`	360.0	+1
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income `ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome`	370.0	+1
Income tax relating to investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	380.0	+1
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome`	390.0	+1
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome`	400.0	+1
Income tax relating to hedges of investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	410.0	+1
Income tax relating to change in value of time value of options included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome`	420.0	+1
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome`	430.0	+1
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome`	440.0	+1
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	450.0	+1
Deferred tax liability (asset) `ifrs-full:DeferredTaxLiabilityAsset`
Deferred tax assets `cl-ci:ActivoImpuestosDiferidos`	700.0	-1
Deferred tax liability `cl-ci:PasivoImpuestosDiferidos`	710.0	+1
Average effective tax rate `ifrs-full:AverageEffectiveTaxRate`
Applicable tax rate `ifrs-full:ApplicableTaxRate`	1190.0	+1
Tax rate effect of revenues exempt from taxation `ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation`	1200.0	-1
Tax rate effect of expense not deductible in determining taxable profit (tax loss) `ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss`	1210.0	+1
Tax rate effect of impairment of goodwill `ifrs-full:TaxRateEffectOfImpairmentOfGoodwill`	1220.0	+1
Tax rate effect of tax losses `ifrs-full:TaxRateEffectOfTaxLosses`	1230.0	+1
Tax rate effect of foreign tax rates `ifrs-full:TaxRateEffectOfForeignTaxRates`	1240.0	+1
Tax rate effect from change in tax rate `ifrs-full:TaxRateEffectFromChangeInTaxRate`	1250.0	+1
Tax rate effect of adjustments for current tax of prior periods `ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods`	1260.0	+1
Other tax rate effects for reconciliation between accounting profit and tax expense (income) `ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome`	1270.0	+1