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Other Assets | 12 Months Ended
--- | ---
Dec. 31, 2024
Other Assets [Abstract] |
Other Assets | OTHER ASSETS Other Assets includes the following:
| As of December 31, |
| 2024 |  | 2023 |
| MCh$ |  | MCh$ |
Assets available to be granted under the financial leasing agreements | 43,095 |  | 20,988 |
Guarantee deposits (margin accounts) (1) | 1,847,101 |  | 2,238,900 |
Gold investments | 1121 |  | 819 |
VAT credit | 15,305 |  | 55,614 |
Prepaid expenses (2) | 84,311 |  | 169,603 |
Valuation adjustments by macro hedge (3) | 155,587 |  | 160,370 |
Pension plan assets | 969 |  | 233 |
Accounts and notes receivable | 209,710 |  | 199,746 |
Brokerage dealer and simultaneous transactions | 18,622 |  | 33,260 |
Other cash submitted guarantess | 19908 |  | 2 |
In-progress operation | 27,009 |  | 13,453 |
Other assets (4) | 113,037 |  | 153,619 |
Total | 2,535,775 |  | 3,046,607 |
(1)Guarantee deposits (margin accounts) correspond to collateral associated to derivative financial contracts to mitigate the counterparty credit risk and are mainly established in cash. These guarantees operate when mark to market of derivative financial instruments exceed the levels of threshold agreed in the contracts, which could result in the Bank delivering or receiving collateral. (2)Under this item, the Bank has recorded prepaid expense related to the Santander LATAM Pass programme, which is consumed on a monthly basis in accordance with the client use of Bank’s transactional products and therefore the Bank assigned the respective LATAM Pass miles (loyalty program managed by LATAM Airlines Group S.A.). (3)Net assets and liabilities fair value valuation subject to macro hedges. See Note 7. (4)Other assets mainly include settlement of derivatives and other financial transactions.

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