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v3.25.1

Employee Benefits | 12 Months Ended
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Dec. 31, 2024
Employee Benefits [Abstract] |
Employee Benefits |
| 25. | Employee Benefits:
As of December 31, 2024 and 2023, this item is composed as follows:
|  | 2024 |  |  | 2023 |
|  | MCh$ |  |  | MCh$ |
Short-term employee benefits |  |  | 143,305 |  |  |  | 144,455 |
Benefits to employees for contract termination |  |  | 8,328 |  |  |  | 9,677 |
Total |  |  | 151,633 |  |  |  | 154,132 |
| (a) | Short-term employee benefits:
| (i) | Compliance bonuses provision:
|  | 2024 |  |  | 2023 |
|  | MCh$ |  |  | MCh$ |
Balances as of January 1 |  |  | 71,102 |  |  |  | 73,204 |
Net provisions established |  |  | 54,087 |  |  |  | 58,135 |
Provisions used |  |  | (56,833 | ) |  |  | (60,237 | )
Total |  |  | 68,356 |  |  |  | 71,102 |
| (ii) | Vacation provision:
|  | 2024 |  |  | 2023 |
|  | MCh$ |  |  | MCh$ |
Balances as of January 1 |  |  | 43,257 |  |  |  | 41,257 |
Net provisions established |  |  | 8,433 |  |  |  | 10,250 |
Provisions used |  |  | (8,866 | ) |  |  | (8,250 | )
Total |  |  | 42,824 |  |  |  | 43,257 |
| (iii) | Other benefits provision:
|  | 2024 |  |  | 2023 |
|  | MCh$ |  |  | MCh$ |
Balances as of January 1 |  |  | 30,096 |  |  |  | 14,119 |
Net provisions established |  |  | 54,571 |  |  |  | 54,366 |
Provisions used |  |  | (52,542 | ) |  |  | (38,389 | )
Total |  |  | 32,125 |  |  |  | 30,096 |
| (b) | Benefits to employees for contract termination:
| (i) | Changes of the provision for employee benefits due to the termination of the employment contract:
|  | 2024 |  |  | 2023 |
|  | MCh$ |  |  | MCh$ |
Present value of the obligations at the beginning of the period |  |  | 9,677 |  |  |  | 10,735 |
Increase in provision |  |  | 586 |  |  |  | 1,357 |
Benefit paid |  |  | (1,820 | ) |  |  | (2,490 | )
Effect of change in actuarial factors |  |  | (115 | ) |  |  | 75 |
Total |  |  | 8,328 |  |  |  | 9,677 |
| (ii) | Net benefits expenses:
|  | 2024 |  |  | 2023 |
|  | MCh$ |  |  | MCh$ |
Increase in provisions |  |  | 137 |  |  |  | 881 |
Interest cost of benefits obligations |  |  | 449 |  |  |  | 476 |
Effect of change in actuarial factors |  |  | (115 | ) |  |  | 75 |
Net benefit expenses |  |  | 471 |  |  |  | 1,432 |
| (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, 2024 |  |  | December 31, 2023 |
|  | % |  |  | % |
Discount rate |  |  | 5.71 |  |  |  | 5.77 |
Salary increase rate |  |  | 4.50 |  |  |  | 5.60 |
Payment probability |  |  | 99.99 |  |  |  | 99.99 |
The most recent actuarial valuation of the staff severance indemnities provision was carried out during the third quarter of 2024.
| (c) | Share-based compensation programs:
As of December 31, 2024 and 2023, the Bank and its subsidiaries do not have a stock-based compensation plan.

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