Financial Assets at Fair Value Through Other Comprehensive Income [Abstract]

As of December 31, 2023 and 2022 the detail of debt financial instruments is as follows:

	2023		2022
	MCh$		MCh$
Instruments issued by the Chilean Government and Central Bank of Chile
Debt financial instruments from the Central Bank of Chile		473,642		—
Bonds and Promissory notes from the Chilean Government		1,362,510		2,254,578
Other fiscal debt financial instruments		1,500		4,279

Other Instruments Issued in Chile
Debt financial instruments from other domestic banks		1,681,744		1,494,914
Bonds and trade effects from domestic companies		59,921		45,994
Other debt financial instruments issued in the country		—		—

Instruments Issued Abroad
Financial instruments from foreign Central Banks		—		—
Financial instruments from foreign governments and fiscal entities		43,294		42,017
Debt financial instruments from other foreign banks		163,914		125,610
Bonds and trade effects from foreign companies		—		—
Other debt financial instruments issued abroad		—		—
Total		3,786,525		3,967,392

*

Net change between assets purchased and assets derecognized excluding write offs.

**

Represents the change in the year-end ECLs of exposures that were transferred from one stage to another during the year.

Schedule of Changes in Fair Value and Corresponding Allowance for ECL

Analysis of changes in the fair value and corresponding allowance for ECL by stage for debt instruments measured at FVOCI as of December 31, 2023 and 2022, is as follows:

	Stage 1 Individual						Stage 2 Individual						Stage 3 Individual				Total
	Fair value MCh$			ECL MCh$			Fair value MCh$			ECL MCh$			Fair value MCh$		ECL MCh$		Fair value MCh$			ECL MCh$
Balance as of January 1, 2022		3,054,795			4,085			14			—			—		—		3,054,809			4,085
Net change on Balance *		864,521			5,411			(14	)		—			—		—		864,507			5,411
Change in fair value		48,076			—			—			—			—		—		48,076			—
Transfer to Stage 1		—			—			—			—			—		—		—			—
Transfer to Stage 2		—			—			—			—			—		—		—			—
Transfer to Stage 3		—			—			—			—			—		—		—			—
Impact on year-end ECL of exposures transferred between stages during the year **		—			—			—			—			—		—		—			—
Impact of net re-measurement of year-end ECL		—			—			—			—			—		—		—			—
Amounts written off		—			—			—			—			—		—		—			—
Foreign exchange adjustments		—			—			—			—			—		—		—			—
Balance as of December 31, 2022		3,967,392			9,496			—			—			—		—		3,967,392			9,496

Balance as of January 1, 2023		3,967,392			9,496			—			—			—		—		3,967,392			9,496
Net change on Balance *		(159,617	)		(3,996	)		(30,124	)		(1,921	)		—		—		(189,741	)		(5,917	)
Change in fair value		8,718			—			156			—			—		—		8,874			—
Transfer to Stage 1		—			—			—			—			—		—		—			—
Transfer to Stage 2		(29,968	)		—			29,968			—			—		—		—			—
Transfer to Stage 3		—			—			—			—			—		—		—			—
Impact on year-end ECL of exposures transferred between stages during the year **		—			—			—			1,921			—		—		—			1,921
Impact of net re-measurement of year-end ECL		—			—			—			—			—		—		—			—
Amounts written off		—			—			—			—			—		—		—			—
Foreign exchange adjustments		—			—			—			—			—		—		—			—
Balance as of December 31, 2023		3,786,525			5,500			—			—			—		—		3,786,525			5,500

*

Net change between assets purchased and assets derecognized excluding write offs.

**

Represents the change in the year-end ECLs of exposures that were transferred from one stage to another during the year.

Schedule of Gross Realized Gains and Losses on the Sale of Debt Financial Instruments

Gross realized gains and losses on the sale of debt financial instruments, as of December 31, 2023, 2022 and 2021 are reported under “Net Financial income (expense)” (See Note No. 31). The realized gains and losses at the end of both periods are the following:

	2023			2022			2021
	MCh$			MCh$			MCh$
Unrealized gains (losses)		4,352			(15,325	)		(50,475	)
Realized losses (gains) reclassified to income		4,522			63,401			(1,242	)
Subtotal		8,874			48,076			(51,717	)
Income tax on other comprehensive income		(1,806	)		798			4,171
Net effect in equity		7,068			48,874			(47,546	)