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Intangible Assets | 12 Months Ended
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Dec. 31, 2023
Intangible Assets [Abstract] |
INTANGIBLE ASSETS | NOTE 10 - INTANGIBLE ASSETS As of December 31, 2023 and 2022, the composition of intangible assets is as follows:
|  |  |  |  |  | As of December 31, 2023
|  | Average remaining useful life |  | Net opening balance as of January 1, 2021 |  | Gross balance |  | Accumulated amortisation |  | Net balance
|  |  |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$
Software development |  |  | 2 |  |  |  | 107,789 |  |  |  | 378,800 |  |  |  | (281,249 | ) |  |  | 97,551 |
Total |  |  |  |  |  |  | 107,789 |  |  |  | 378,800 |  |  |  | (281,249 | ) |  |  | 97,551 |
|  |  |  |  |  | As of December 31, 2022
|  | Average remaining useful life |  | Net opening balance as of January 1, 2021 |  | Gross balance |  | Accumulated amortisation |  | Net balance
|  |  |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$
Software development |  |  | 2 |  |  |  | 95,411 |  |  |  | 351,309 |  |  |  | (243,520 | ) |  |  | 107,789 |
Total |  |  |  |  |  |  | 95,411 |  |  |  | 351,309 |  |  |  | (243,520 | ) |  |  | 107,789 |
The changes in the value of intangible assets during the periods ended December 31, 2023 and December 31, 2022 is as follows:
| i. | Gross balance
Gross balances |  | Software development
|  | MCh$
Balances as of January 1, 2023 |  |  | 351,309 |
Acquisitions |  |  | 45,067 |
Disposals and impairment |  |  | (5,415 | )
Other |  |  | (12,161 | )
Balances as of December 31, 2023 |  |  | 378,800 |
Balances as of January 1, 2022 |  |  | 294,745 |
Acquisitions |  |  | 54,899 |
Disposals and impairment |  |  | (145 | )
Other |  |  | 1,810 |
Balances as of December 31, 2022 |  |  | 351,309 |
| ii. | Accumulated amortisation
Accumulated amortisation |  | Software development
|  | MCh$
Balances as of January 1, 2023 |  |  | (243,520 | )
Year’s amortisation |  |  | (53,393 | )
Disposals and impairment |  |  | 5,415 |
Impairment |  |  | (1,912 | )
Other changes |  |  | 12,161 |
Balances as of December 31, 2023 |  |  | (281,249 | )
Balances as of January 1, 2022 |  |  | (199,334 | )
Year’s amortization |  |  | (42,376 | )
Other changes |  |  | (1,810 | )
Balances as of December 31, 2022 |  |  | (243,520 | )
The Bank has no restriction on intangible assets as of December 31, 2023 and 2022. Additionally, intangible assets have not been pledged as guarantee for fulfillment of financial liabilities, and the Bank has no debt related to Intangible assets as of those dates.

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