Taxonomy Viewer

Disclosure of income tax [text block]

Labels

References

Related Child Concepts

Index

Name	DisclosureOfIncomeTaxExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-full
Prefix	ifrs-full
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Text	Lang	Role	Container role
Disclosure of income tax [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The entire disclosure for income taxes.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Información a revelar sobre impuestos a las ganancias [bloque de texto]	es	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

Name	Value	Role
Name	IAS	http://www.xbrl.org/2003/role/disclosureRef
Number	12	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2018-01-01	http://www.xbrl.org/2003/role/disclosureRef
Section	Disclosure	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2018-03-16	http://www.xbrl.org/2003/role/disclosureRef

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Name	Relation Type	Role
Major components of tax expense (income) [abstract] `ifrs-full:MajorComponentsOfTaxExpenseIncomeAbstract`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Current and deferred tax relating to items charged or credited directly to equity [abstract] `ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Income tax relating to components of other comprehensive income [abstract] `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Tax expense (income) of discontinued operation [abstract] `ifrs-full:TaxExpenseOfDiscontinuedOperationAbstract`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Explanation of changes in applicable tax rates to previous accounting period `ifrs-full:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits `ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Deductible temporary differences for which no deferred tax asset is recognised `ifrs-full:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Unused tax losses for which no deferred tax asset recognised `ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Unused tax credits for which no deferred tax asset recognised `ifrs-full:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised `ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] `ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability `ifrs-full:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset `ifrs-full:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date `ifrs-full:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates `ifrs-full:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates `ifrs-full:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Description of nature of potential income tax consequences that would result from payment of dividend `ifrs-full:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Description of amounts of potential income tax consequences practicably determinable `ifrs-full:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Description of whether there are potential income tax consequences not practicably determinable `ifrs-full:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] `ifrs-full:ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110
Reconciliation of average effective tax rate and applicable tax rate [abstract] `ifrs-full:ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract`	parent-child	http://www.cmfchile.cl/cl/fr/ci/role/ias-12_2018-03-16_role-835110