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Net Financial Income (Expense)

12 Months Ended

Dec. 31, 2022

31.

Net financial income (expense):

The amount of net financial income (expense) shown in the Consolidated Income Statement for the year corresponds to the following concepts:

	2022			2021			2020
	MCh$			MCh$			MCh$
Financial result from:
Financial assets held for trading at fair value through profit or loss:
Financial derivative contracts		5,182,978			2,831,771			4,188,594
Debt Financial Instruments		246,913			29,725			51,957
Other financial instruments		11,275			5,888			6,092
Financial liabilities held for trading at fair value through profit or loss
Financial derivative contracts		(5,177,460	)		(2,688,128	)		(4,284,932	)
Other financial instruments		(782	)		985			(31	)
Subtotal		262,924			180,241			(38,320	)

Derecognition of financial assets and liabilities at amortized cost and financial assets at fair value through other comprehensive income:
Financial assets at amortized cost		2,264			5,458			39
Financial assets at fair value through other comprehensive income		(63,401	)		1,242			27,091
Financial liabilities at amortized cost		(1	)		—			—
Financial instruments of regulatory capital issued		—			—			—
Subtotal		(61,138	)		6,700			27,127

Exchange, indexation and accounting hedging of foreign currency
Gain (loss) from foreign currency exchange		145,917			(230,277	)		176,469
Gain (loss) from indexation for exchange rate		491			15,107			(2,651	)
Net gain (loss) from derivatives in accounting hedges of foreign currency risk		(41,370	)		199,208			(17,156	)
Subtotal		105,038			(15,962	)		156,662

Ineffective accounting hedges:
Gain (loss) from ineffective cash flow accounting hedges		—			—			(89	)
Gain (loss) from ineffective accounting hedges of net investment abroad		—			—			—

Total		306,824			170,979			145,383