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Right-of-use Assets and Lease Liabilities | 12 Months Ended
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Dec. 31, 2022
Right-of-use Assets and Lease Liabilities Disclosure [Abstract] |
Right-of-use assets and Lease liabilities |
15. | Right-of-use assets and Lease liabilities:
| (a) | The composition of the rights over leased assets as of December 31, 2022 and 2021 is as follows:
|  | Gross Balance |  |  | Accumulated Depreciation |  |  | Net Balance |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Buildings |  |  | 144,482 |  |  |  | 124,978 |  |  |  | (64,352 | ) |  |  | (46,743 | ) |  |  | 80,130 |  |  |  | 78,235 |
Floor space for ATMs |  |  | 43,492 |  |  |  | 42,051 |  |  |  | (35,735 | ) |  |  | (25,566 | ) |  |  | 7,757 |  |  |  | 16,485 |
Improvements to leased properties |  |  | 28,595 |  |  |  | 26,066 |  |  |  | (21,561 | ) |  |  | (20,598 | ) |  |  | 7,034 |  |  |  | 5,468 |
Total |  |  | 216,569 |  |  |  | 193,095 |  |  |  | (121,648 | ) |  |  | (92,907 | ) |  |  | 94,921 |  |  |  | 100,188 |
| (b) | The changes of the rights over leased assets as of December 31, 2022 and 2021 is as follows:
|  | 2022 |
|  | Buildings |  |  | Floor space for ATMs |  |  | Improvements to leased properties |  |  | Total |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Gross Balance |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2022 |  |  | 124,978 |  |  |  | 42,051 |  |  |  | 26,066 |  |  |  | 193,095 |
Additions |  |  | 23,930 |  |  |  | 2,819 |  |  |  | 2,529 |  |  |  | 29,278 |
Write-downs |  |  | (4,296 | ) |  |  | (1,002 | ) |  |  | — |  |  |  | (5,298 | )
Remeasurement |  |  | (130 | ) |  |  | (376 | ) |  |  | — |  |  |  | (506 | )
Total |  |  | 144,482 |  |  |  | 43,492 |  |  |  | 28,595 |  |  |  | 216,569 |
Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2022 |  |  | (46,743 | ) |  |  | (25,566 | ) |  |  | (20,598 | ) |  |  | (92,907 | )
Depreciation of the year (*) |  |  | (19,636 | ) |  |  | (11,168 | ) |  |  | (963 | ) |  |  | (31,767 | )
Write-downs |  |  | 2,027 |  |  |  | 999 |  |  |  | — |  |  |  | 3,026 |
Total |  |  | (64,352 | ) |  |  | (35,735 | ) |  |  | (21,561 | ) |  |  | (121,648 | )
Balance as of December 31, 2022 |  |  | 80,130 |  |  |  | 7,757 |  |  |  | 7,034 |  |  |  | 94,921 |
| (*) | See Note No.37 Depreciation and Amortization.
|  | 2021 |
|  | Buildings |  |  | Floor space for ATMs |  |  | Improvements to leased properties |  |  | Total |
|  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Gross Balance |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2021 |  |  | 123,215 |  |  |  | 40,445 |  |  |  | 26,579 |  |  |  | 190,239 |
Additions |  |  | 12,123 |  |  |  | 2,867 |  |  |  | 1,386 |  |  |  | 16,376 |
Write-downs |  |  | (10,468 | ) |  |  | (1,055 | ) |  |  | (1,899 | ) |  |  | (13,422 | )
Remeasurement |  |  | — |  |  |  | (206 | ) |  |  | — |  |  |  | (206 | )
Others |  |  | 108 |  |  |  | — |  |  |  | — |  |  |  | 108 |
Total |  |  | 124,978 |  |  |  | 42,051 |  |  |  | 26,066 |  |  |  | 193,095 |
Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2021 |  |  | (33,560 | ) |  |  | (16,496 | ) |  |  | (21,354 | ) |  |  | (71,410 | )
Depreciation of the year (*) |  |  | (18,244 | ) |  |  | (10,095 | ) |  |  | (860 | ) |  |  | (29,199 | )
Write-downs |  |  | 5,064 |  |  |  | 1,025 |  |  |  | 1,616 |  |  |  | 7,705 |
Others |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | (3 | )
Total |  |  | (46,743 | ) |  |  | (25,566 | ) |  |  | (20,598 | ) |  |  | (92,907 | )
Balance as of December 31, 2021 |  |  | 78,235 |  |  |  | 16,485 |  |  |  | 5,468 |  |  |  | 100,188 |
| (*) | See Note No.37 Depreciation and Amortization.
| (c) | The future maturities (including unearned interest) of the lease liabilities as of December 31, 2022 and 2021:
|  | December 2022 |
|  | Demand |  |  | Up to 1 month |  |  | Over 1 month and up to 3 months |  |  | Over 3 months and up to 12 months |  |  | Over 1 year and up to 3 years |  |  | Over 3 years and up to 5 years |  |  | Over 5 years |  |  | Total |
Lease associated to: |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Buildings |  |  | — |  |  |  | 1,895 |  |  |  | 3,786 |  |  |  | 16,018 |  |  |  | 32,260 |  |  |  | 19,799 |  |  |  | 22,825 |  |  |  | 96,583 |
ATMs |  |  | — |  |  |  | 1,087 |  |  |  | 2,151 |  |  |  | 7,323 |  |  |  | 1,323 |  |  |  | 225 |  |  |  | 92 |  |  |  | 12,201 |
Total |  |  | — |  |  |  | 2,982 |  |  |  | 5,937 |  |  |  | 23,341 |  |  |  | 33,583 |  |  |  | 20,024 |  |  |  | 22,917 |  |  |  | 108,784 |
|  | December 2021 |
|  | Demand |  |  | Up to 1 month |  |  | Over 1 month and up to 3 months |  |  | Over 3 months and up to 12 months |  |  | Over 1 year and up to 3 years |  |  | Over 3 years and up to 5 years |  |  | Over 5 years |  |  | Total |
Lease associated to: |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |  |  | MCh$ |
Buildings |  |  | — |  |  |  | 1,785 |  |  |  | 3,555 |  |  |  | 13,516 |  |  |  | 28,025 |  |  |  | 21,530 |  |  |  | 27,733 |  |  |  | 96,144 |
ATMs |  |  | — |  |  |  | 962 |  |  |  | 1,921 |  |  |  | 8,221 |  |  |  | 6,114 |  |  |  | 116 |  |  |  | 108 |  |  |  | 17,442 |
Total |  |  | — |  |  |  | 2,747 |  |  |  | 5,476 |  |  |  | 21,737 |  |  |  | 34,139 |  |  |  | 21,646 |  |  |  | 27,841 |  |  |  | 113,586 |
The Bank and its subsidiaries maintain contracts with certain renewal options and for which there is reasonable certainty that said option shall be carried out. In such cases, the lease period used to measure the liability and assets corresponds to an estimate of future renewals. The changes of the obligations for lease liabilities and the flows for the years 2022 and 2021 are as follows:
|  | Total cash flow for the year |
Lease liability |  | MCh$ |
Balances as of January 1, 2021 |  |  | 115,017 |
Liabilities for new lease agreements |  |  | 8,283 |
Interest accrued expenses |  |  | 1,978 |
Payments of capital and interests |  |  | (30,585 | )
Remeasurement |  |  | (206 | )
Derecognized contracts |  |  | (5,524 | )
Readjustments |  |  | 6,707 |
Balances as of December 31, 2021 |  |  | 95,670 |
Liabilities for new lease agreements |  |  | 16,559 |
Interest accrued expenses |  |  | 1,865 |
Payments of capital and interests |  |  | (32,375 | )
Remeasurement |  |  | (506 | )
Derecognized contracts |  |  | (2,020 | )
Others |  |  | 10,176 |
Balances as of December 31, 2022 |  |  | 89,369 |
| (d) | The future cash flows related to short-term lease agreements in effect as of December 31, 2022 correspond to Ch$3,483 million (Ch$5,569 million as of December 31, 2021).

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