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Right-of-use Assets and Lease Liabilities

12 Months Ended

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).