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Risk Management (Details) - Schedule of Risk Concentration - CLP ($) $ in Millions | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | $ 596,720 | $ 479,374
Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 41,323,844 | 40,811,886
Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 41,323,844 | 40,811,886
Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 34,954,120 | 34,765,745
Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 2,404,820 | 2,189,613
Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 3,964,904 | 3,856,528
Commercial loans | Agriculture and livestock | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 576,264 | 623,473
Commercial loans | Agriculture and livestock | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 427,626 | 478,676
Commercial loans | Agriculture and livestock | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 81,628 | 74,110
Commercial loans | Agriculture and livestock | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 67,010 | 70,687
Commercial loans | Fruit cultivation | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 612,516 | 646,609
Commercial loans | Fruit cultivation | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 404,013 | 444,600
Commercial loans | Fruit cultivation | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 114,766 | 94,564
Commercial loans | Fruit cultivation | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 93,737 | 107,445
Commercial loans | Forest | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 152,781 | 139,523
Commercial loans | Forest | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 122,759 | 108,232
Commercial loans | Forest | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 19,542 | 20,390
Commercial loans | Forest | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 10,480 | 10,901
Commercial loans | Fishing | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 400,637 | 313,396
Commercial loans | Fishing | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 389,857 | 290,978
Commercial loans | Fishing | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 6,904 | 7,763
Commercial loans | Fishing | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 3,876 | 14,655
Commercial loans | Mining | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 467,147 | 241,799
Commercial loans | Mining | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 454,735 | 228,565
Commercial loans | Mining | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 6,595 | 7,656
Commercial loans | Mining | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 5,817 | 5,578
Commercial loans | Oil and natural gas | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 11,525 | 3,536
Commercial loans | Oil and natural gas | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 11,040 | 3,146
Commercial loans | Oil and natural gas | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 208 | 191
Commercial loans | Oil and natural gas | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 277 | 199
Manufacturing Industry: | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 17,852,437 | 18,140,097
Manufacturing Industry: | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 15,263,380 | 15,617,866
Manufacturing Industry: | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,248,841 | 1,169,164
Manufacturing Industry: | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,340,216 | 1,353,067
Manufacturing Industry: | Food, beverages and tobacco | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 341,364 | 341,837
Manufacturing Industry: | Food, beverages and tobacco | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 296,297 | 301,193
Manufacturing Industry: | Food, beverages and tobacco | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 19,684 | 25,278
Manufacturing Industry: | Food, beverages and tobacco | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 25,383 | 15,366
Manufacturing Industry: | Textile, leather and footwear | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 79,795 | 77,092
Manufacturing Industry: | Textile, leather and footwear | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 64,297 | 64,068
Manufacturing Industry: | Textile, leather and footwear | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 9,262 | 7,345
Manufacturing Industry: | Textile, leather and footwear | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 6,236 | 5,679
Manufacturing Industry: | Wood and furniture | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 91,787 | 88,188
Manufacturing Industry: | Wood and furniture | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 83,304 | 78,856
Manufacturing Industry: | Wood and furniture | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 6,656 | 6,894
Manufacturing Industry: | Wood and furniture | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,827 | 2,438
Manufacturing Industry: | Cellulose, paper and printing | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 64,584 | 75,732
Manufacturing Industry: | Cellulose, paper and printing | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 51,886 | 61,702
Manufacturing Industry: | Cellulose, paper and printing | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 4,773 | 4,995
Manufacturing Industry: | Cellulose, paper and printing | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 7,925 | 9,035
Manufacturing Industry: | Chemicals and petroleum derivatives | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 132,339 | 112,504
Manufacturing Industry: | Chemicals and petroleum derivatives | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 129,701 | 108,011
Manufacturing Industry: | Chemicals and petroleum derivatives | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,223 | 1,306
Manufacturing Industry: | Chemicals and petroleum derivatives | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,415 | 3,187
Manufacturing Industry: | Metallic, non-metallic, machinery, or other | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 396,990 | 354,907
Manufacturing Industry: | Metallic, non-metallic, machinery, or other | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 365,864 | 319,322
Manufacturing Industry: | Metallic, non-metallic, machinery, or other | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 17,924 | 21,715
Manufacturing Industry: | Metallic, non-metallic, machinery, or other | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 13,202 | 13,870
Manufacturing Industry: | Other manufacturing industries | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 247,623 | 233,382
Manufacturing Industry: | Other manufacturing industries | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 214,957 | 194,742
Manufacturing Industry: | Other manufacturing industries | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 21,523 | 19,392
Manufacturing Industry: | Other manufacturing industries | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 11,143 | 19,248
Manufacturing Industry: | Electricity, gas, and wáter | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 805,234 | 926,342
Manufacturing Industry: | Electricity, gas, and wáter | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 747,969 | 910,813
Manufacturing Industry: | Electricity, gas, and wáter | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 5,025 | 5,032
Manufacturing Industry: | Electricity, gas, and wáter | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 52,240 | 10,497
Manufacturing Industry: | Home building | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 248,328 | 216,613
Manufacturing Industry: | Home building | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 206,906 | 164,118
Manufacturing Industry: | Home building | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 28,582 | 23,118
Manufacturing Industry: | Home building | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 12,840 | 29,377
Manufacturing Industry: | Non-residential construction | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 562,721 | 549,205
Manufacturing Industry: | Non-residential construction | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 512,234 | 472,579
Manufacturing Industry: | Non-residential construction | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 29,644 | 48,231
Manufacturing Industry: | Non-residential construction | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 20,843 | 28,395
Manufacturing Industry: | Wholesale trade | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,836,710 | 1,689,351
Manufacturing Industry: | Wholesale trade | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,560,877 | 1,420,083
Manufacturing Industry: | Wholesale trade | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 171,345 | 163,872
Manufacturing Industry: | Wholesale trade | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 104,488 | 105,396
Manufacturing Industry: | Retail trade, restaurants and hotels | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,552,915 | 1,663,719
Manufacturing Industry: | Retail trade, restaurants and hotels | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,367,697 | 1,501,379
Manufacturing Industry: | Retail trade, restaurants and hotels | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 105,453 | 87,365
Manufacturing Industry: | Retail trade, restaurants and hotels | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 79,765 | 74,975
Manufacturing Industry: | Transport and storage | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 799,476 | 712,522
Manufacturing Industry: | Transport and storage | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 693,354 | 600,729
Manufacturing Industry: | Transport and storage | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 55,381 | 54,860
Manufacturing Industry: | Transport and storage | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 50,741 | 56,933
Manufacturing Industry: | Telecommunications | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 532,259 | 474,157
Manufacturing Industry: | Telecommunications | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 504,811 | 450,555
Manufacturing Industry: | Telecommunications | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 10,265 | 7,261
Manufacturing Industry: | Telecommunications | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 17,183 | 16,341
Manufacturing Industry: | Financial services | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 644,312 | 579,234
Manufacturing Industry: | Financial services | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 610,158 | 575,666
Manufacturing Industry: | Financial services | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,135 | 912
Manufacturing Industry: | Financial services | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 33,019 | 2,656
Manufacturing Industry: | Real estate services | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 2,369,220 | 2,623,778
Manufacturing Industry: | Real estate services | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 2,010,898 | 2,237,404
Manufacturing Industry: | Real estate services | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 153,315 | 154,694
Manufacturing Industry: | Real estate services | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 205,007 | 231,680
Manufacturing Industry: | Social services and other community services | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 4,925,910 | 5,453,198
Manufacturing Industry: | Social services and other community services | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 4,032,140 | 4,602,449
Manufacturing Industry: | Social services and other community services | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 378,008 | 332,220
Manufacturing Industry: | Social services and other community services | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 515,762 | 518,529
Mortgage loans | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 16,367,567 | 16,120,315
Mortgage loans | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 17,559,769 | 17,073,439
Mortgage loans | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 14,762,656 | 14,635,723
Mortgage loans | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 852,181 | 724,531
Mortgage loans | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 1,944,932 | 1,713,185
Consumer loans | Loans and receivables, category | Gross balance |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 5,911,638 | 5,598,350
Consumer loans | Loans and receivables, category | Gross balance | 12-month expected credit losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 4,928,084 | 4,512,156
Consumer loans | Loans and receivables, category | Gross balance | Expected Credit Losses | Impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | 303,798 | 295,918
Consumer loans | Loans and receivables, category | Gross balance | Expected Credit Losses | Non-impaired financial assets |  |
Schedule of Risk Concentration [Line Items] |  |
Book value, assets | $ 679,756 | $ 790,276

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35N&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35I&doctype=Standard -URIDate 2024-03-27 + Details
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