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Provisions and Contingent Provisions (Tables) | 12 Months Ended
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Dec. 31, 2024
Provisions [abstract] |
Schedule of Provisions Composition | As of December 31, 2024 and 2023, the composition is as follows:
| As of December 31, |
| 2024 |  | 2023 |
| MCh$ |  | MCh$ |
Provisions for personnel salaries and expenses | 73,543 |  |  | 81,907 |  |
Provisions for restructuring plans | 4,325 |  |  | – |  |
Provisions for lawsuits and litigations | 3,928 |  |  | 4,504 |  |
Provision for loyalty programmes | 38 |  |  | 38 |  |
Provision for operational risks | 5,108 |  |  | 2,993 |  |
Provision for other contingencies | 35,030 |  |  | 19,391 |  |
Provisions for mandatory dividends | 600,330 |  |  | 148,921 |  |
Provision for interest of perpetual bonds | 5,811 |  |  | 5,112 |  |
Provisions for contingent loan | 18,389 |  |  | 21,105 |  |
Total | 746,502 |  |  | 283,971 |  |
Schedule of Activity Regarding Provisions | Below is the activity regarding provisions during the years ended December 31, 2024, 2023 and 2022:
| Personnel salaries and expenses |  | Restructuring plans |  | Lawsuit and litigations |  | Loyalty programme |  | Operational risks |  | Contingencies |  | Mandatory Dividend |  | Interest of perpetual bonds |  | Contingent loan |  | Total |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
Balances as of January 1, 2024 | 81,907 |  |  | - |  |  | 4,504 |  |  | 38 |  |  | 2,993 |  |  | 19,391 |  |  | 148,921 |  |  | 5,112 |  |  | 21,105 |  |  | 283,971 |  |
Provisions established | 64,377 |  |  | 20,508 |  |  | 4,750 |  |  | - |  |  | 2,493 |  |  | 20,893 |  |  | 798,892 |  |  | 26,033 |  |  | 43,292 |  |  | 981,238 |  |
Application of provisions | (72,541) |  |  | (16,183) |  |  | (3,159) |  |  | - |  |  | (378) |  |  | (5,254) |  |  | (347,483) |  |  | (25,334) |  |  | - |  |  | (470,332) |  |
Provisions released | (200) |  |  | - |  |  | (2,252) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (46,688) |  |  | (49,140) |  |
Other | - |  |  | - |  |  | 85 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 680 |  |  | 765 |  |
Balances as of December 31, 2024 | 73,543 |  |  | 4,325 |  |  | 3,928 |  |  | 38 |  |  | 5,108 |  |  | 35,030 |  |  | 600,330 |  |  | 5,811 |  |  | 18,389 |  |  | 746,502 |  |
Balances as of January 1, 2023 | 99,424 |  |  | - |  |  | 5,533 |  |  | 38 |  |  | 5,149 |  |  | 63,232 |  |  | 237,683 |  |  | 4,966 |  |  | 44,997 |  |  | 461,022 |  |
Provisions established | 72,090 |  |  | - |  |  | 556 |  |  |  |  | 1,254 |  |  | 2,133 |  |  | 148,921 |  |  | 15,157 |  |  | 67,403 |  |  | 307,514 |  |
Application of provisions | (72,840) |  |  | - |  |  | (1,585) |  |  |  |  | (3,410) |  |  | (45,974) |  |  | (237,683) |  |  | (15,011) |  |  |  |  | (376,503) |  |
Provisions released | (15,474) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (91,269) |  |  | (106,743) |  |
Other | (1,293) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (26) |  |  | (1,319) |  |
Balances as of December 31, 2023 | 81,907 |  |  | - |  |  | 4,504 |  |  | 38 |  |  | 2,993 |  |  | 19,391 |  |  | 148,921 |  |  | 5,112 |  |  | 21,105 |  |  | 283,971 |  |
Balances as of January 1, 2022 | 109,001 |  |  | - |  |  | 3,035 |  |  | 38 |  |  | 1,578 |  |  | 52,205 |  |  | 252,740 |  |  | 4,995 |  |  | 40,357 |  |  | 463,949 |  |
Provisions established | 121,779 |  |  | - |  |  | 2,963 |  |  | - |  |  | 4,053 |  |  | 24,365 |  |  | 237,683 |  |  | 30,523 |  |  | 110,211 |  |  | 531,577 |  |
Application of provisions | (132,340) |  |  | - |  |  | (465) |  |  | - |  |  | (482) |  |  | (13,338) |  |  | (252,740) |  |  | (30,552) |  |  | - |  |  | (429,917) |  |
Provisions released | (1,748) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (105,687) |  |  | (107,435) |  |
Other | 2,732 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 116 |  |  | 2,848 |  |
Balances as of December 31, 2022 | 99,424 |  |  | - |  |  | 5,533 |  |  | 38 |  |  | 5,149 |  |  | 63,232 |  |  | 237,683 |  |  | 4,966 |  |  | 44,997 |  |  | 461,022 |  |
Schedule of Provisions for Personnel Salaries and Expenses | Provisions for personnel salaries and expenses includes:
| As of December 31, |
| 2024 |  | 2023 |
| MCh$ |  | MCh$ |
Provision for short-term benefits | 73,543 |  |  | 79,829 |  |
Provision for long-term benefits | – |  |  | 1,450 |  |
Provision for senioruty compensation | – |  |  | 585 |  |
Provision for other personnel benefits | – |  |  | 43 |  |
Total | 73,543 |  |  | 81,907 |  |
Schedule of Provisions for Contingent Loan Risk | An analysis of changes in the corresponding ECL allowance as of December 31, 2024 and 2023 is as follows:
| December 31, 2024 |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2023 | 10,949 |  |  | 3,420 |  |  | 6,736 |  |  | 21,105 |  |
Transfer |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (1,207) |  |  | 6,180 |  |  | - |  |  | 4,973 |  |
Transfers from stage 1 to stage 3 | (43) |  |  | - |  |  | 685 |  |  | 642 |  |
Transfers from stage 2 to stage 3 | - |  |  | (1,342) |  |  | 5,586 |  |  | 4,244 |  |
Transfers from stage 2 to stage 1 | 1,058 |  |  | (7,000) |  |  | - |  |  | (5,942) |  |
Transfers from stage 3 to stage 2 | - |  |  | 4,447 |  |  | (1,551) |  |  | 2,896 |  |
Transfers from stage 3 to stage 1 | - |  |  | - |  |  | - |  |  | - |  |
Net changes of the exposure and modifications in credit risk | (2,498) |  |  | (1,362) |  |  | (5,669) |  |  | (9,529) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | - |  |  | - |  |  | - |  |  | - |  |
At December 31, 2024 | 8,259 |  |  | 4,343 |  |  | 5,787 |  |  | 18,389 |  |
| December 31, 2023 |
| Stage 1 |  | Stage 2 |  | Stage 3 |  | TOTAL |
| MCh$ |  | MCh$ |  | MCh$ |  | MCh$ |
ECL allowance at January 1, 2022 | 26,316 |  |  | 8,789 |  |  | 9,892 |  |  | 44,997 |  |
Transfer |  |  |  |  |  |  |  |
Transfers from stage 1 to stage 2 | (2,645) |  |  | 5,559 |  |  | - |  |  | 2,914 |  |
Transfers from stage 1 to stage 3 | (142) |  |  | - |  |  | 1,241 |  |  | 1,099 |  |
Transfers from stage 2 to stage 3 | - |  |  | (2,471) |  |  | 7,507 |  |  | 5,036 |  |
Transfers from stage 2 to stage 1 | 1,858 |  |  | (9,253) |  |  | - |  |  | (7,395) |  |
Transfers from stage 3 to stage 2 | - |  |  | 2,187 |  |  | (5,044) |  |  | (2,857) |  |
Transfers from stage 3 to stage 1 | 3 |  |  | - |  |  | (213) |  |  | (210) |  |
Net changes of the exposure and modifications in credit risk | (14,442) |  |  | (1,389) |  |  | (6,647) |  |  | (22,478) |  |
Write-off | - |  |  | - |  |  | - |  |  | - |  |
Other adjustments | 1 |  |  | (2) |  |  | - |  |  | (1) |  |
At December 31, 2023 | 10,949 |  |  | 3,420 |  |  | 6,736 |  |  | 21,105 |  |

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