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Net Financial Income (Expense)

12 Months Ended

Dec. 31, 2023

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:

	2023			2022			2021
	MCh$			MCh$			MCh$
Financial result from:
Financial assets held for trading at fair value through profit or loss:
Financial derivative contracts		4,861,710			5,182,978			2,831,771
Debt Financial Instruments		315,119			246,913			29,725
Other financial instruments		25,986			11,275			5,888
Financial liabilities held for trading at fair value through profit or loss
Financial derivative contracts		(4,850,496	)		(5,177,460	)		(2,688,128	)
Other financial instruments		(688	)		(782	)		985
Subtotal		351,631			262,924			180,241

Derecognition of financial assets and liabilities at amortized cost and financial assets at fair value through other comprehensive income:
Financial assets at amortized cost		256			2,264			5,458
Financial assets at fair value through other comprehensive income		(4,522	)		(63,401	)		1,242
Financial liabilities at amortized cost		(1	)		(1	)		—
Financial instruments of regulatory capital issued		—			—			—
Subtotal		(4,267	)		(61,138	)		6,700

Exchange, indexation and accounting hedging of foreign currency
Gain (loss) from foreign currency exchange		38,374			145,917			(230,277	)
Gain (loss) from indexation for exchange rate		4,148			491			15,107
Net gain (loss) from derivatives in accounting hedges of foreign currency risk		79,667			(41,370	)		199,208
Subtotal		122,189			105,038			(15,962	)

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

Total		469,553			306,824			170,979