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Right of Use Assets and Obligation for Lease Contracts | 12 Months Ended
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Dec. 31, 2023
Right of Use Assets and Obligation for Lease Contracts [Abstract] |
RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS | NOTE 12 - RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS The composition of the right of use assets as of December 31, 2023 and 2022 is as follows:
|  |  |  | As of December 31, 2023
2023 |  | Opening balances as of January 1, 2023 |  | Gross balance |  | Accumulated depreciation |  | Net balance
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$
Land and building |  |  | 133,795 |  |  |  | 215,411 |  |  |  | (114,962 | ) |  |  | 100,449 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 133,795 |  |  |  | 215,411 |  |  |  | (114,962 | ) |  |  | 100,449 |
|  |  |  | As of December 31, 2022
2022 |  | Opening balances as of January 1, 2022 |  | Gross balance |  | Accumulated depreciation |  | Net balance
|  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$
Land and building |  |  | 137,879 |  |  |  | 231,603 |  |  |  | (97,808 | ) |  |  | 133,795 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 137,879 |  |  |  | 231,603 |  |  |  | (97,808 | ) |  |  | 133,795 |
The movement of the right of use assets under lease during the 2023 and 2022 period, is as follows:
| i. | Gross balance
2023 |  | Land and building |  | Other |  | Total
|  | MCh$ |  | MCh$ |  | MCh$
Balances as of January 1, 2023 |  |  | 231,603 |  |  |  | - |  |  |  | 231,603 |
Additions |  |  | 11,720 |  |  |  | - |  |  |  | 11,720 |
Disposals |  |  | (27,912 | ) |  |  | - |  |  |  | (27,912 | )
Impairment |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | - |  |  |  | - |  |  |  | - |
Balances as of December 31, 2023 |  |  | 215,411 |  |  |  | - |  |  |  | 215,411 |
2022 |  | Land and building |  | Other |  | Total
|  | MCh$ |  | MCh$ |  | MCh$
Balances as of January 1, 2022 |  |  | 212,446 |  |  |  | - |  |  |  | 212,446 |
Additions |  |  | 31,207 |  |  |  | - |  |  |  | 31,207 |
Disposals |  |  | (12,050 | ) |  |  | - |  |  |  | (12,050 | )
Impairment |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | - |  |  |  |  |  |  |  | - |
Balances as of December 31, 2022 |  |  | 231,603 |  |  |  | - |  |  |  | 231,603 |
| ii. | Accumulated amortisation
2023 |  | Land and building |  | Other |  | Total
|  | MCh$ |  | MCh$ |  | MCh$
Balances as of January 1, 2023 |  |  | (97,808 | ) |  |  | - |  |  |  | (97,808 | )
Amortisation for the period |  |  | (31,314 | ) |  |  | - |  |  |  | (31,314 | )
Sales and disposals during the period |  |  | 14,160 |  |  |  | - |  |  |  | 14,160 |
Transfers |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | - |  |  |  | - |  |  |  | - |
Balances as of December 31, 2023 |  |  | (114,962 | ) |  |  | - |  |  |  | (114,962 | )
2022 |  | Land and building |  | Other |  | Total
|  | MCh$ |  | MCh$ |  | MCh$
Balances as of January 1, 2022 |  |  | (74,567 | ) |  |  | - |  |  |  | (74,567 | )
Amortisation for the period |  |  | (31,319 | ) |  |  | - |  |  |  | (31,319 | )
Sales and disposals during the period |  |  | 8,078 |  |  |  | - |  |  |  | 8,078 |
Transfers |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | - |  |  |  | - |  |  |  | - |
Balances as of December 31, 2022 |  |  | (97,808 | ) |  |  | - |  |  |  | (97,808 | )
| a. | Lease liability
As of December 31, 2023 and 2022, the composition of lease liability balances are composed as follows:
|  | As of December 31,
|  | 2023 |  | 2022
|  |  | MCh$ |  |  |  | MCh$ |
Lease liability |  |  | 104,516 |  |  |  | 137,089 |
Total |  |  | 104,516 |  |  |  | 137,089 |
| b. | Expenses associated with assets for the right of use leased assets and lease liability
|  | As of December 31,
|  | 2023 |  | 2022
|  | MCh$ |  | MCh$
Depreciation |  |  | 31,314 |  |  |  | 31,319 |
Interests |  |  | 3,601 |  |  |  | 2,862 |
Short term lease |  |  | 9,712 |  |  |  | 5,503 |
Total |  |  | 44,627 |  |  |  | 39,684 |
| c. | As of December 31, 2023 and 2022, the maturity level of the lease liability, according to their contractual maturity is as follows:
|  | As of December 31,
|  | 2023 |  | 2022
|  | MCh$ |  | MCh$
Due within 1 year |  |  | 20,716 |  |  |  | 25,902 |
Due after 1 year but within 2 years |  |  | 19,696 |  |  |  | 24,862 |
Due after 2 years but within 3 years |  |  | 17,750 |  |  |  | 22,093 |
Due after 3 years but within 4 years |  |  | 12,949 |  |  |  | 19,565 |
Due after 4 years but within 5 years |  |  | 9,964 |  |  |  | 13,220 |
Due after 5 years |  |  | 23,441 |  |  |  | 31,447 |
Total |  |  | 104,516 |  |  |  | 137,089 |
| d. | Operational leases – lessor
As of December 31, 2023 and 2022, the future minimum lease cash inflows under non-cancellable operating leases are as follows:
|  | As of December 31,
|  | 2023 |  | 2022
|  | MCh$ |  | MCh$
Due within 1 year |  |  | 1,012 |  |  |  | 1,090 |
Due after 1 year but within 2 years |  |  | 1,874 |  |  |  | 1,805 |
Due after 2 years but within 3 years |  |  | 787 |  |  |  | 582 |
Due after 3 years but within 4 years |  |  | 736 |  |  |  | 475 |
Due after 4 years but within 5 years |  |  | 522 |  |  |  | 470 |
Due after 5 years |  |  | 852 |  |  |  | 1,194 |
Total |  |  | 5,783 |  |  |  | 5,616 |
| e. | As of December 31, 2023 and 2022, the Bank has no financial leases which cannot be unilaterally rescinded.
| f. | The Bank has no restriction on property, plant and equipment as of December 31, 2023 and 2022. Additionally, the property, plant and equipment have not been provided as guarantees of financial liabilities. The Bank has no debt in connection with property, plant and equipment.

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