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Financial Assets at Fair Value Through Other Comprehensive Income (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial assets at fair value through other comprehensive income [abstract] |
Schedule of Financial Assets at Fair Value Through Other Comprehensive Income | The financial assets at fair value through other comprehensive income is as follows:
|  | As of December 31, |
|  | 2024 |  | 2023 |
|  | MCh$ |  | MCh$ |
Debt financial instruments |  |  |  |  |
Chilean Central Bank and Government financial instruments |  | 1,473,604 |  |  | 3,024,700 |  |
Other Chilean debt financial instruments |  | 5,006 |  |  | 6,656 |  |
Foreign debt financial instruments |  | 1,208,875 |  |  | 1,504,669 |  |
Subtotal |  | 2,687,485 |  |  | 4,536,025 |  |
Other financial instruments |  |  |  |  |
Commercial loans |  | 55,005 |  |  | 105,257 |  |
Mortgage loans |  | 19,898 |  |  | - |  |
Subtotal |  | 74,903 |  |  | 105,257 |  |
Total |  | 2,762,388 |  |  | 4,641,282 |  |
Schedule of Financial Debt Instruments | As of December 31, 2024 and 2023 detail of financial debt instruments is as follows:
|  | As of December 31, |
|  | 2024 |  | 2023 |
|  | MCh$ |  | MCh$ |
Chilean Central Bank and Government securities |  |  |  |  |
Chilean Central Bank financial instruments |  | 199,903 |  |  | 2,286,541 |  |
Chilean Treasury bonds and notes |  | 1,273,701 |  |  | 737,705 |  |
Other Chilean government financial instruments |  | - |  |  | 454 |  |
Subtotal |  | 1,473,604 |  |  | 3,024,700 |  |
of which sold under repurchase agreement |  | 397,334 |  |  | 207,280 |  |
Other Chilean debt financial securities |  |  |  |  |
Other Chilean banks debt financial instruments |  | 5,006 |  |  | 6,656 |  |
Other Chilean financial instruments |  | - |  |  | - |  |
Subtotal |  | 5,006 |  |  | 6,656 |  |
of which sold under repurchase agreement |  | - |  |  | 91 |  |
Foreign financial debt securities |  |  |  |  |
Foreign governments and fiscal entities debt financial instruments |  | 1,001,105 |  |  | 1,238,866 |  |
Other foreign debt financial instruments |  | 207,770 |  |  | 265,803 |  |
Subtotal |  | 1,208,875 |  |  | 1,504,669 |  |
of which sold under repurchase agreement |  | - |  |  | 127,752 |  |
Total |  | 2,687,485 |  |  | 4,536,025 |  |
Schedule of Fair Value and the Corresponding ECL | The changes in the fair value and the corresponding ECL as of December 31, 2024 is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
Gross carrying amount at January 1, 2024 | 4,536,025 |  |  | - |  |  | - |  |  | 4,536,025 |  |
New financial assets purchased | 15,287,999 |  |  | - |  |  | - |  |  | 15,287,999 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (17,299,536) |  |  | - |  |  | - |  |  | (17,299,536) |  |
Changes in measument of financial assets | 162,997 |  |  | - |  |  | - |  |  | 162,997 |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 2,687,485 |  |  | - |  |  | - |  |  | 2,687,485 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
ECL at January 1, 2024 | 787 |  |  | - |  |  | - |  |  | 787 |  |
New financial assets purchased | 2,386 |  |  | - |  |  | - |  |  | 2,386 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (2,763) |  |  | - |  |  | - |  |  | (2,763) |  |
Changes due to changes in credit risk | 5 |  |  | - |  |  | - |  |  | 5 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 415 |  |  | - |  |  | - |  |  | 415 |  |
The changes in the fair value and the corresponding ECL as of December 31, 2023 is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
Gross carrying amount at January 1, 2023 | 5,880,733 |  |  | - |  |  | - |  |  | 5,880,733 |  |
New financial assets purchased | 41,150,092 |  |  | - |  |  | - |  |  | 41,150,092 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (42,616,549) |  |  | - |  |  | - |  |  | (42,616,549) |  |
Changes in measument of financial assets | 121,749 |  |  | - |  |  | - |  |  | 121,749 |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2023 | 4,536,025 |  |  | - |  |  | - |  |  | 4,536,025 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
ECL at January 1, 2023 | 877 |  |  | - |  |  | - |  |  | 877 |  |
New financial assets purchased | 9,051 |  |  | - |  |  | - |  |  | 9,051 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (9,174) |  |  | - |  |  | - |  |  | (9,174) |  |
Changes due to changes in credit risk | 33 |  |  | - |  |  | - |  |  | 33 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2023 | 787 |  |  | - |  |  | - |  |  | 787 |  |
Schedule of Gross Profits and Losses Realized on the Sale of Available for Sale Investments | Gross profits and losses realized on the sale of available for sale investments as of December 31, 2024, 2023 and 2022 is as follows:
| As of December 31, |
| 2024 |  | 2023 |  | 2022 |
| MCh$ |  | MCh$ |  | MCh$ |
Sale of debt financial instruments at FVOCI generating realized profits | 3,548,049 |  |  | 6,837,112 |  |  | 452,668 |  |
Realized profits | 9,038 |  |  | 392 |  |  | 121 |  |
Sale of debt financial instruments at FVOCI generating realized losses | 1,235,689 |  |  | 1,605,762 |  |  | 1,122,222 |  |
Realized losses | 55,998 |  |  | 134,485 |  |  | 22,195 |  |
Schedule of Gross Carrying Amount | The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
Commercial loans | Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2024 | 105,382 |  |  | - |  |  | - |  |  | 105,382 |  |
New financial assets originated | 36,909 |  |  |  |  |  |  | 36,909 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (89,808) |  |  | - |  |  | - |  |  | (89,808) |  |
Changes in measument of financial assets | 3,663 |  |  | - |  |  | - |  |  | 3,663 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 56,146 |  |  | - |  |  | - |  |  | 56,146 |  |
NOTE 06 – FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, continued
Commercial loans | Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2024 | 125 |  |  | - |  |  | - |  |  | 125 |  |
New financial assets originated | 148 |  |  |  |  |  |  | 148 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (29) |  |  | - |  |  | - |  |  | (29) |  |
Changes due to changes un credit risk | 897 |  |  | - |  |  | - |  |  | 897 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 1,141 |  |  | - |  |  | - |  |  | 1,141 |  |
Mortgage loans | Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2024 | - |  |  | - |  |  | - |  |  | - |  |
New financial assets originated | 21,060 |  |  |  |  |  |  | 21,060 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | - |  |  | - |  |  | - |  |  | - |  |
Changes in measument of financial assets | (1,139) |  |  | - |  |  | - |  |  | (1,139) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 19,921 |  |  | - |  |  | - |  |  | 19,921 |  |
Mortgage loans | Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2024 | - |  |  | - |  |  | - |  |  | - |  |
New financial assets originated | 22 |  |  | - |  |  | - |  |  | 22 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | - |  |  | - |  |  | - |  |  | - |  |
Changes due to changes un credit risk | 1 |  |  | - |  |  | - |  |  | 1 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 23 |  |  | - |  |  | - |  |  | 23 |  |
NOTE 06 – FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, continued The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2023, is as follows:
| Stage1 |  | Stage2 |  | Stage3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2023 | 142,632 |  |  | - |  |  | - |  |  | 142,632 |  |
New financial assets originated | 85,533 |  |  |  |  |  |  | 85,533 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (138,700) |  |  | - |  |  | - |  |  | (138,700) |  |
Changes in measument of financial assets | 15,917 |  |  | - |  |  | - |  |  | 15,917 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2023 | 105,382 |  |  | - |  |  | - |  |  | 105,382 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2023 | 326 |  |  | - |  |  | - |  |  | 326 |  |
New financial assets originated | 162 |  |  |  |  |  |  | 162 |  |
Transfers to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 2 | - |  |  | - |  |  | - |  |  | - |  |
Transfers to stage 3 | - |  |  | - |  |  | - |  |  | - |  |
Assets derecognised or matured (excluding write-off) | (313) |  |  | - |  |  | - |  |  | (313) |  |
Changes due to changes un credit risk | (50) |  |  | - |  |  | - |  |  | (50) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2023 | 125 |  |  | - |  |  | - |  |  | 125 |  |
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2024 | 68,440 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 68,440 |  |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Net changes of financial assets | (37,704) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (37,704) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | 547 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 547 |  |
At December 31, 2024 | 31,283 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 31,283 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2024 | 2 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 2 |  |
Transfers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Net changes of the exposure and modifications in credit risk | (1) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (1) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 1 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1 |  |
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2023, is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2023 | 32,991 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 32,991 |  |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Net changes of financial assets | 35,495 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 35,495 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | (46) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (46) |  |
At December 31, 2023 | 68,440 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 68,440 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2023 | 1 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1 |  |
Transfers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 2 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Net changes of the exposure and modifications in credit risk | 1 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2023 | 2 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 2 |  |
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2024 | 11,174,092 |  |  | 4,375,334 |  |  | 866,764 |  |  | 486,303 |  |  | 722,900 |  |  | 446,264 |  |  | 18,071,657 |  |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (535,745) |  |  | (1,108,548) |  |  | 535,745 |  |  | 1,108,548 |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | (1,674) |  |  | (24,780) |  |  | 0 |  |  | 0 |  |  | 1,674 |  |  | 24,780 |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | (162,278) |  |  | (328,832) |  |  | 162,278 |  |  | 328,832 |  |  | - |  |
Transfers from stage 2 to stage 1 | 238,276 |  |  | 802,344 |  |  | (238,276) |  |  | (802,344) |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | 15,818 |  |  | 161,388 |  |  | (15,818) |  |  | (161,388) |  |  | - |  |
Transfers from stage 3 to stage 1 | - |  |  | (4,471) |  |  | - |  |  | - |  |  | - |  |  | 4,471 |  |  | - |  |
Net changes of financial assets | 356 |  |  | 326,487 |  |  | (195,131) |  |  | (117,497) |  |  | 2,469 |  |  | (30,580) |  |  | (13,896) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | (113,299) |  |  | (124,000) |  |  | (237,299) |  |
Other adjustments | 35,381 |  |  | (44,955) |  |  | (10,178) |  |  | 20,186 |  |  | (950) |  |  | 1,208 |  |  | 692 |  |
At December 31, 2024 | 10,910,686 |  |  | 4,321,411 |  |  | 812,464 |  |  | 527,752 |  |  | 759,254 |  |  | 489,587 |  |  | 17,821,154 |  |
| Stage 1 |  | Stage 2 |  | Stage 3* |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2024 | 23,668 |  |  | 37,913 |  |  | 35,714 |  |  | 31,921 |  |  | 343,056 |  |  | 187,322 |  |  | 659,594 |  |
Transfers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (3,579) |  |  | (27,395) |  |  | 11,418 |  |  | 90,547 |  |  | - |  |  | - |  |  | 70,991 |  |
Transfers from stage 1 to stage 3 | (8) |  |  | (1,102) |  |  | 0 |  |  | 0 |  |  | 212 |  |  | 4,967 |  |  | 4,069 |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | (11,419) |  |  | (46,020) |  |  | 54,694 |  |  | 102,745 |  |  | 100,000 |  |
Transfers from stage 2 to stage 1 | 1,261 |  |  | 8,777 |  |  | (6,304) |  |  | (48,605) |  |  | - |  |  | - |  |  | (44,871) |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | 3,132 |  |  | 15,908 |  |  | (5,738) |  |  | (33,554) |  |  | (20,252) |  |
Transfers from stage 3 to stage 1 | - |  |  | (341) |  |  | - |  |  | - |  |  | - |  |  | 1,538 |  |  | 1,197 |  |
Net changes of the exposure and modifications in credit risk | 6,539 |  |  | 29,205 |  |  | 5,347 |  |  | (9,481) |  |  | 78,060 |  |  | 43,907 |  |  | 153,577 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | (113,299) |  |  | (124,000) |  |  | (237,299) |  |
Other adjustments | (1,617) |  |  | (15) |  |  | (566) |  |  | 564 |  |  | (162) |  |  | 193 |  |  | (1,603) |  |
At December 31, 2024 | 26,264 |  |  | 47,042 |  |  | 37,322 |  |  | 34,834 |  |  | 356,823 |  |  | 183,118 |  |  | 685,403 |  |
*ECL allowance of corporate loans in stage 3, includes MCh$165,935 from cash flow discounted methodology. NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2023, is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2023 | 10,885,781 |  |  | 4,258,677 |  |  | 1,192,595 |  |  | 229,571 |  |  | 683,368 |  |  | 434,597 |  |  | 17,684,589 |  |
Transfers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (520,813) |  |  | (732,573) |  |  | 520,813 |  |  | 732,573 |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | (4,278) |  |  | (40,314) |  |  | - |  |  | - |  |  | 4,278 |  |  | 40,314 |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | (228,472) |  |  | (236,712) |  |  | 228,472 |  |  | 236,712 |  |  | - |  |
Transfers from stage 2 to stage 1 | 505,152 |  |  | 353,714 |  |  | (505,152) |  |  | (353,714) |  |  | - |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | 93,978 |  |  | 144,542 |  |  | (93,978) |  |  | (144,542) |  |  | - |  |
Transfers from stage 3 to stage 1 | 44 |  |  | 10,951 |  |  | - |  |  | - |  |  | (44) |  |  | (10,951) |  |  | - |  |
Net changes of financial assets | 297,075 |  |  | 528,353 |  |  | (206,999) |  |  | (30,373) |  |  | (34,094) |  |  | (26,215) |  |  | 527,747 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | (65,102) |  |  | (82,530) |  |  | (147,632) |  |
Other adjustments | 11,131 |  |  | (3,474) |  |  | 1 |  |  | 416 |  |  | - |  |  | (1,121) |  |  | 6,953 |  |
At December 31, 2023 | 11,174,092 |  |  | 4,375,334 |  |  | 866,764 |  |  | 486,303 |  |  | 722,900 |  |  | 446,264 |  |  | 18,071,657 |  |
| Stage 1 |  | Stage 2 |  | Stage 3* |  |  |
| Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | Corporate |  | Other commercial |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2023 | 38,718 |  |  | 44,535 |  |  | 61,094 |  |  | 30,262 |  |  | 285,762 |  |  | 201,195 |  |  | 661,566 |  |
Transfers |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (4,221) |  |  | (26,250) |  |  | 11,509 |  |  | 81,669 |  |  | - |  |  | - |  |  | 62,707 |  |
Transfers from stage 1 to stage 3 | (23) |  |  | (1,759) |  |  | - |  |  | - |  |  | 1,723 |  |  | 6,896 |  |  | 6,837 |  |
Transfers from stage 2 to stage 3 | - |  |  | - |  |  | (19,808) |  |  | (40,855) |  |  | 88,874 |  |  | 66,626 |  |  | 94,837 |  |
Transfers from stage 2 to stage 1 | 6,715 |  |  | 7,286 |  |  | (16,407) |  |  | (50,448) |  |  | - |  |  | - |  |  | (52,854) |  |
Transfers from stage 3 to stage 2 | - |  |  | - |  |  | 12,317 |  |  | 24,741 |  |  | (19,752) |  |  | (37,198) |  |  | (19,892) |  |
Transfers from stage 3 to stage 1 | - |  |  | 131 |  |  | - |  |  | - |  |  | (12) |  |  | (1,209) |  |  | (1,090) |  |
Net changes of the exposure and modifications in credit risk | (17,720) |  |  | 17,065 |  |  | (12,984) |  |  | (13,112) |  |  | 51,564 |  |  | 37,059 |  |  | 61,872 |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |  | (65,102) |  |  | (82,530) |  |  | (147,632) |  |
Other adjustments | 199 |  |  | (3,095) |  |  | (7) |  |  | (336) |  |  | (1) |  |  | (3,517) |  |  | (6,757) |  |
At December 31, 2023 | 23,668 |  |  | 37,913 |  |  | 35,714 |  |  | 31,921 |  |  | 343,056 |  |  | 187,322 |  |  | 659,594 |  |
*ECL allowance of corporate loans in stage 3, includes MCh$155,903 from cash flow discounted methodology. The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
| Stage1 |  | Stage2 |  | Stage3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2024 | 14,635,723 |  |  | 1,713,185 |  |  | 724,531 |  |  | 17,073,439 |  |
Transfers: |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (3,369,333) |  |  | 3,369,333 |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | (35,377) |  |  | - |  |  | 35,377 |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | (628,525) |  |  | 628,525 |  |  | - |  |
Transfers from stage 2 to stage 1 | 2,873,839 |  |  | (2,873,839) |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | 476,841 |  |  | (476,841) |  |  | - |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Net changes of financial assets | 654,681 |  |  | (112,062) |  |  | (15,611) |  |  | 527,008 |  |
Write-off | - |  |  | - |  |  | (43,800) |  |  | (43,800) |  |
Other adjustments | 3,123 |  |  | (1) |  |  | - |  |  | 3,122 |  |
At December 31, 2024 | 14,762,656 |  |  | 1,944,932 |  |  | 852,181 |  |  | 17,559,769 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2024 | 8,651 |  |  | 53,371 |  |  | 154,111 |  |  | 216,133 |  |
Transfers |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (6,317) |  |  | 82,155 |  |  | - |  |  | 75,838 |  |
Transfers from stage 1 to stage 3 | (152) |  |  | - |  |  | 2,088 |  |  | 1,936 |  |
Transfers from stage 2 to stage 3 | - |  |  | (31,271) |  |  | 69,241 |  |  | 37,970 |  |
Transfers from stage 2 to stage 1 | 6,727 |  |  | (72,900) |  |  | - |  |  | (66,173) |  |
Transfers from stage 3 to stage 2 | - |  |  | 39,601 |  |  | (82,961) |  |  | (43,360) |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Net changes of the exposure and modifications in credit risk | 1,438 |  |  | (10,626) |  |  | 57,014 |  |  | 47,826 |  |
Write-off | - |  |  | - |  |  | (43,800) |  |  | (43,800) |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 10,347 |  |  | 60,330 |  |  | 155,693 |  |  | 226,370 |  |
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2023, is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2023 | 14,672,080 |  |  | 367,467 |  |  | 689,462 |  |  | 15,729,009 |  |
Transfers: |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (2,265,541) |  |  | 2,265,541 |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | (108,610) |  |  | - |  |  | 108,610 |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | (397,175) |  |  | 397,175 |  |  | - |  |
Transfers from stage 2 to stage 1 | 936,562 |  |  | (936,562) |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | 419,626 |  |  | (419,626) |  |  | - |  |
Transfers from stage 3 to stage 1 | 20,596 |  |  |  |  | (20,596) |  |  | - |  |
Net changes of financial assets | 1,377,161 |  |  | (5,294) |  |  | 7,851 |  |  | 1,379,718 |  |
Write-off | - |  |  |  |  | (38,193) |  |  | (38,193) |  |
Other adjustments | 3,475 |  |  | (418) |  |  | (152) |  |  | 2,905 |  |
At December 31, 2023 | 14,635,723 |  |  | 1,713,185 |  |  | 724,531 |  |  | 17,073,439 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2023 | 19,388 |  |  | 10,462 |  |  | 132,906 |  |  | 162,756 |  |
Transfers |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (12,382) |  |  | 58,302 |  |  | - |  |  | 45,920 |  |
Transfers from stage 1 to stage 3 | (848) |  |  | - |  |  | 6,813 |  |  | 5,965 |  |
Transfers from stage 2 to stage 3 | - |  |  | (18,422) |  |  | 35,303 |  |  | 16,881 |  |
Transfers from stage 2 to stage 1 | 6,893 |  |  | (57,982) |  |  | - |  |  | (51,089) |  |
Transfers from stage 3 to stage 2 | - |  |  | 58,566 |  |  | (71,378) |  |  | (12,812) |  |
Transfers from stage 3 to stage 1 | 135 |  |  | - |  |  | (1,414) |  |  | (1,279) |  |
Net changes of the exposure and modifications in credit risk | (4,536) |  |  | 2,490 |  |  | 90,071 |  |  | 88,025 |  |
Write-off | - |  |  | - |  |  | (38,193) |  |  | (38,193) |  |
Other adjustments | 1 |  |  | (45) |  |  | 3 |  |  | (41) |  |
At December 31, 2023 | 8,651 |  |  | 53,371 |  |  | 154,111 |  |  | 216,133 |  |
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2024 | 4,512,156 |  |  | 790,276 |  |  | 295,918 |  |  | 5,598,350 |  |
Transfers: |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (1,598,648) |  |  | 1,598,648 |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | (13,378) |  |  | - |  |  | 13,378 |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | (407,231) |  |  | 407,231 |  |  | - |  |
Transfers from stage 2 to stage 1 | 1,120,827 |  |  | (1,120,827) |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | 56,750 |  |  | (56,750) |  |  | - |  |
Transfers from stage 3 to stage 1 | (55,724) |  |  | - |  |  | 55,724 |  |  | - |  |
Net changes of financial assets | 962,821 |  |  | (237,880) |  |  | (58,336) |  |  | 666,605 |  |
Write-off | - |  |  | - |  |  | (353,290) |  |  | (353,290) |  |
Other adjustments | 30 |  |  | 20 |  |  | (77) |  |  | (27) |  |
At December 31, 2024 | 4,928,084 |  |  | 679,756 |  |  | 303,798 |  |  | 5,911,638 |  |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2024 | 57,429 |  |  | 83,897 |  |  | 132,936 |  |  | 274,262 |  |
Transfers: |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (35,872) |  |  | 147,854 |  |  | - |  |  | 111,982 |  |
Transfers from stage 1 to stage 3 | (1,120) |  |  | - |  |  | 2,084 |  |  | 964 |  |
Transfers from stage 2 to stage 3 | - |  |  | (124,939) |  |  | 176,595 |  |  | 51,656 |  |
Transfers from stage 2 to stage 1 | 14,080 |  |  | (70,567) |  |  | - |  |  | (56,487) |  |
Transfers from stage 3 to stage 2 | - |  |  | 13,209 |  |  | (27,238) |  |  | (14,029) |  |
Transfers from stage 3 to stage 1 | (5,053) |  |  | - |  |  | 16,613 |  |  | 11,560 |  |
Net changes of the exposure and modifications in the credit risk | 29,215 |  |  | 38,155 |  |  | 186,928 |  |  | 254,298 |  |
Write-off | - |  |  | - |  |  | (353,290) |  |  | (353,290) |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 58,679 |  |  | 87,609 |  |  | 134,628 |  |  | 280,916 |  |
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2023, is as follows:
| Stage1 |  | Stage2 |  | Stage3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Gross carrying amount at January 1, 2023 | 4,826,096 |  |  | 217,866 |  |  | 238,850 |  |  | 5,282,812 |  |
Transfers: |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (1,189,650) |  |  | 1,189,650 |  |  | - |  |  | - |  |
Transfers from stage 1 to stage 3 | (61,922) |  |  | - |  |  | 61,922 |  |  | - |  |
Transfers from stage 2 to stage 3 | - |  |  | (376,383) |  |  | 376,383 |  |  | - |  |
Transfers from stage 2 to stage 1 | 282,491 |  |  | (282,491) |  |  | - |  |  | - |  |
Transfers from stage 3 to stage 2 | - |  |  | 82,015 |  |  | (82,015) |  |  | - |  |
Transfers from stage 3 to stage 1 | 3,629 |  |  | - |  |  | (3,629) |  |  | - |  |
Net changes of financial assets | 651,516 |  |  | (40,384) |  |  | (24,502) |  |  | 586,630 |  |
Write-off | - |  |  | - |  |  | (271,123) |  |  | (271,123) |  |
Other adjustments | (4) |  |  | 3 |  |  | 32 |  |  | 31 |  |
At December 31, 2023 | 4,512,156 |  |  | 790,276 |  |  | 295,918 |  |  | 5,598,350 |  |
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2023 | 94,203 |  |  | 73,973 |  |  | 160,768 |  |  | 328,944 |  |
Transfers: |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (89,169) |  |  | 198,290 |  |  | - |  |  | 109,121 |  |
Transfers from stage 1 to stage 3 | (3,917) |  |  | - |  |  | 9,723 |  |  | 5,806 |  |
Transfers from stage 2 to stage 3 | - |  |  | (155,653) |  |  | 225,902 |  |  | 70,249 |  |
Transfers from stage 2 to stage 1 | 15,328 |  |  | (78,238) |  |  | - |  |  | (62,910) |  |
Transfers from stage 3 to stage 2 | - |  |  | 33,946 |  |  | (56,076) |  |  | (22,130) |  |
Transfers from stage 3 to stage 1 | 521 |  |  | - |  |  | (2,003) |  |  | (1,482) |  |
Net changes of the exposure and modifications in the credit risk | 40,463 |  |  | 11,580 |  |  | 65,730 |  |  | 117,773 |  |
Write-off | - |  |  | - |  |  | (271,123) |  |  | (271,123) |  |
Other adjustments | - |  |  | (1) |  |  | 15 |  |  | 14 |  |
At December 31, 2023 | 57,429 |  |  | 83,897 |  |  | 132,936 |  |  | 274,262 |  |
Schedule of Charts Show Debt Instruments at Fair Value Through Other Comprehensive Income Cumulative Unrealized Profit and Loss | The following charts show debt instruments at fair value through other comprehensive income cumulative unrealized losses, as of December 31, 2024:
| Less than 12 months |  | More than 12 months |  | Total
2024 | Amortised cost |  | Fair value |  | Unrealized profit |  | Unrealized loss |  | Amortised cost |  | Fair value |  | Unrealized profit |  | Unrealized loss |  | Amortised cost |  | Fair value |  | Unrealized profit |  | Unrealized loss
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$
Chilean Central Bank and Government securities |  |  |  |  |  |  |  |  | - |  |  | - |  |  | - |  |  | - |  |  |  |  |  |  |  |  |
Chilean Central Bank financial instruments | 199,943 |  |  | 199,903 |  |  | 3 |  |  | (43) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 199,943 |  |  | 199,903 |  |  | 3 |  |  | (43) |
Chilean Treasury bonds and notes | 1,350,122 |  |  | 1,273,701 |  |  | 16,609 |  |  | (93,030) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,350,122 |  |  | 1,273,701 |  |  | 16,609 |  |  | (93,030) |
Other Chilean government financial instruments | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Subtotal | 1,550,065 |  |  | 1,473,604 |  |  | 16,612 |  |  | (93,073) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,550,065 |  |  | 1,473,604 |  |  | 16,612 |  |  | (93,073) |
Other Chilean debt financial securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Chilean Bank debt financial instruments | 5,023 |  |  | 5,006 |  |  | 7 |  |  | (24) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 5,023 |  |  | 5,006 |  |  | 7 |  |  | (24) |
Other Chilean financial instruments | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Subtotal | 5,023 |  |  | 5,006 |  |  | 7 |  |  | (24) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 5,023 |  |  | 5,006 |  |  | 7 |  |  | (24) |
Foreign financial debt securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign Central Banks financial instruments | 1,002,107 |  |  | 1,001,105 |  |  | 2,903 |  |  | (3,905) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,002,107 |  |  | 1,001,105 |  |  | 2,903 |  |  | (3,905) |
Other foreign debt financial instruments | 207,770 |  |  | 207,770 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 207,770 |  |  | 207,770 |  |  | - |  |  | - |
Subtotal | 1,209,877 |  |  | 1,208,875 |  |  | 2,903 |  |  | (3,905) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,209,877 |  |  | 1,208,875 |  |  | 2,903 |  |  | (3,905) |
Loans and account receivable from customer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial loans | 53,914 |  |  | 55,005 |  |  | 1,091 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 53,914 |  |  | 55,005 |  |  | 1,091 |  |  | - |
Mortgage loans | 21,441 |  |  | 19,898 |  |  | - |  |  | (1,543) |  |  |  |  |  |  |  |  |  |  | 21,441 |  |  | 19,898 |  |  | - |  |  | (1,543) |
Subtotal | 75,355 |  |  | 74,903 |  |  | 1,091 |  |  | (1,543) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 75,355 |  |  | 74,903 |  |  | 1,091 |  |  | (1,543) |
Total | 2,840,320 |  |  | 2,762,388 |  |  | 20,613 |  |  | (98,545) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 2,840,320 |  |  | 2,762,388 |  |  | 20,613 |  |  | (98,545) |
NOTE 06 – FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, continued The following charts show debt instruments at fair value through other comprehensive income cumulative unrealized losses, as of December 31, 2023:
| Less than 12 months |  | More than 12 months |  | Total
2023 | Amortised cost |  | Fair value |  | Unrealized profit |  | Unrealized loss |  | Amortised cost |  | Fair value |  | Unrealized profit |  | Unrealized loss |  | Amortised cost |  | Fair value |  | Unrealized profit |  | Unrealized loss
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$
Chilean Central Bank and Government instruments |  |  |  |  |  |  |  |  | - |  |  | - |  |  | - |  |  | - |  |  |  |  |  |  |  |  |
Chilean Central Bank financial instruments | 2,286,208 |  |  | 2,286,541 |  |  | 417 |  |  | (84) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 2,286,208 |  |  | 2,286,541 |  |  | 417 |  |  | (84) |
Chilean Treasury bonds and notes | 801,738 |  |  | 737,705 |  |  | 24,466 |  |  | (88,499) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 801,738 |  |  | 737,705 |  |  | 24,466 |  |  | (88,499) |
Other Chilean government financial instruments | 444 |  |  | 454 |  |  | 10 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 444 |  |  | 454 |  |  | 10 |  |  | - |
Subtotal | 3,088,390 |  |  | 3,024,700 |  |  | 24,893 |  |  | (88,583) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,088,390 |  |  | 3,024,700 |  |  | 24,893 |  |  | (88,583) |
Other Chilean debt financial securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Chilean Bank debt financial instruments | 7,858 |  |  | 6,656 |  |  | 23 |  |  | (1,225) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 7,858 |  |  | 6,656 |  |  | 23 |  |  | (1,225) |
Other Chilean financial instruments |  |  |  |  |  |  |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Subtotal | 7,858 |  |  | 6,656 |  |  | 23 |  |  | (1,225) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 7,858 |  |  | 6,656 |  |  | 23 |  |  | (1,225) |
Foreign financial debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign governments and fiscal entities debt financial instruments | 1,264,768 |  |  | 1,238,866 |  |  | 18,330 |  |  | (44,232) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,264,768 |  |  | 1,238,866 |  |  | 18,330 |  |  | (44,232) |
Other foreign debt financial instruments | 260,401 |  |  | 265,803 |  |  | 6,966 |  |  | (1,564) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 260,401 |  |  | 265,803 |  |  | 6,966 |  |  | (1,564) |
Subtotal | 1,525,169 |  |  | 1,504,669 |  |  | 25,296 |  |  | (45,796) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,525,169 |  |  | 1,504,669 |  |  | 25,296 |  |  | (45,796) |
Loans and account receivable from customer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial loans | 109,613 |  |  | 105,257 |  |  | - |  |  | (4,356) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 109,613 |  |  | 105,257 |  |  | - |  |  | (4,356) |
Subtotal | 109,613 |  |  | 105,257 |  |  | - |  |  | (4,356) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 109,613 |  |  | 105,257 |  |  | - |  |  | (4,356) |
|  |  |  |  |  |  |  |  | - |  |  | - |  |  | - |  |  | - |  |  |  |  |  |  |  |  |
Total | 4,731,030 |  |  | 4,641,282 |  |  | 50,212 |  |  | (139,960) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,731,030 |  |  | 4,641,282 |  |  | 50,212 |  |  | (139,960) |

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