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Employee Benefits | 12 Months Ended
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Dec. 31, 2022
Employee Benefits Disclosure [Abstract] |
Employee Benefits |
| 25. | Employee Benefits:
As of December 31, 2022 and 2021, this item is composed as follows:
|  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |
Short-term employee benefits |  |  | 128,580 |  |  |  | 100,517 |
Benefits to employees for contract termination |  |  | 10,735 |  |  |  | 6,446 |
Share-based employee benefits |  |  | — |  |  |  | — |
Total |  |  | 139,315 |  |  |  | 106,963 |
| (a) | Short-term employee benefits:
| (i) | Compliance bonuses provision:
|  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |
Balances as of January 1 |  |  | 53,069 |  |  |  | 43,941 |
Net provisions established |  |  | 66,818 |  |  |  | 49,652 |
Provisions used |  |  | (46,683 | ) |  |  | (40,524 | )
Total |  |  | 73,204 |  |  |  | 53,069 |
| (ii) | Vacation provision:
|  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |
Balances as of January 1 |  |  | 37,010 |  |  |  | 33,993 |
Net provisions established |  |  | 12,107 |  |  |  | 11,294 |
Provisions used |  |  | (7,860 | ) |  |  | (8,277 | )
Total |  |  | 41,257 |  |  |  | 37,010 |
| (iii) | Other benefits provision:
|  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |
Balances as of January 1 |  |  | 10,439 |  |  |  | 25,728 |
Net provisions established |  |  | 38,916 |  |  |  | 22,838 |
Provisions used |  |  | (35,236 | ) |  |  | (38,128 | )
Total |  |  | 14,119 |  |  |  | 10,438 |
| (b) | Benefits to employees for contract termination:
| (i) | Changes of the provision for employee benefits due to the termination of the employment contract:
|  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |
Present value of the obligations at the beginning of the period |  |  | 6,446 |  |  |  | 7,581 |
Increase in provision |  |  | 5,817 |  |  |  | 590 |
Benefit paid |  |  | (1,658 | ) |  |  | (1,202 | )
Effect of change in actuarial factors |  |  | 130 |  |  |  | (523 | )
Total |  |  | 10,735 |  |  |  | 6,446 |
| (ii) | Net benefits expenses:
|  | 2022 |  |  | 2021 |
|  | MCh$ |  |  | MCh$ |
Increase (decrease) in provisions |  |  | 5,554 |  |  |  | 226 |
Interest cost of benefits obligations |  |  | 263 |  |  |  | 364 |
Effect of change in actuarial factors |  |  | 130 |  |  |  | (523 | )
Net benefit expenses |  |  | 5,947 |  |  |  | 67 |
| (iii) | Factors used in the calculation:
The main assumptions used in the determination of severance indemnity obligations for the Bank’s plan are shown below:
|  | December 31, 2022 |  |  | December 31, 2021 |
|  |  | % |  |  |  | % |
Discount rate |  |  | 5.50 |  |  |  | 5.70 |
Salary increase rate |  |  | 4.80 |  |  |  | 3.94 |
Payment probability |  |  | 99.99 |  |  |  | 99.99 |
The most recent actuarial valuation of the staff severance indemnities provision was carried out during the fourth quarter of 2022.
| (c) | Share-based compensation programs:
As of December 31, 2022 and 2021, the Bank and its subsidiaries do not have a stock-based compensation plan.

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS19_g2-7__IAS19_g2-7_TI -URIDate 2022-03-24 + Details
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