XML 46 R21.htm IDEA: XBRL DOCUMENT v3.25.0.1
Right of Use Assets and Obligation for Lease Contracts
 12 Months Ended
Dec. 31, 2024
Disclosure of quantitative information about right-of-use assets [abstract]  
Right of Use Assets and Obligation for Lease Contracts RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS
The composition of the right of use assets as of December 31, 2024 and 2023 is as follows:
 As of December 31, 2024
2024Opening balances as of January 1, 2024Gross balanceAccumulated
depreciation		Net balance
 MCh$MCh$MCh$MCh$
Land and building100,449 189,234 (128,442)60,792 
Other- - - - 
Total100,449 189,234 (128,442)60,792 
 As of December 31, 2023
2023Opening balances as of January 1, 2023Gross balanceAccumulated
depreciation		Net balance
 MCh$MCh$MCh$MCh$
Land and building133,795 215,411 (114,962)100,449 
Other- - - - 
Total133,795 215,411 (114,962)100,449 
The movement of the right of use assets under lease during the 2024 and 2023 period, is as follows:
i.Gross balance
2024Land and buildingOtherTotal
 MCh$MCh$MCh$
Balances as of January 1, 2024215,411 - 215,411 
Additions8,507 - 8,507 
Disposals(35,049)- (35,049)
Impairment365 - 365 
Other- - - 
Balances as of December 31, 2024189,234 - 189,234 
2023Land and buildingOtherTotal
 MCh$MCh$MCh$
Balances as of January 1, 2023231,603 - 231,603 
Additions11,720 - 11,720 
Disposals(27,912)- (27,912)
Impairment- - - 
Other-  - 
Balances as of December 31, 2023215,411 - 215,411 
NOTE 12 - RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS, continued
ii.Accumulated amortisation
2024Land and buildingOtherTotal
 MCh$MCh$MCh$
Balances as of January 1, 2024(114,962)- (114,962)
Amortisation for the period(27,812)- (27,812)
Sales and disposals during the period14,520 - 14,520 
Transfers(188)- (188)
Others- - - 
Balances as of December 31, 2024(128,442)- (128,442)
2023Land and buildingOtherTotal
 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 period14,160 - 14,160 
Transfers- - - 
Others- - - 
Balances as of December 31, 2023(114,962)- (114,962)
a.Lease liability
As of December 31, 2024 and 2023, the composition of lease liability balances are composed as follows:
 As of December 31,
 20242023
 MCh$MCh$
Lease liability66,882 104,516 
Total66,882 104,516 
b.Expenses associated with assets for the right of use leased assets and lease liability
 As of December 31,
 20242023
 MCh$MCh$
Depreciation(27,812)(31,314)
Interests(7,617)(3,601)
Short term lease(18,558)(9,712)
Total(53,987)(44,627)
NOTE 12 - RIGHT OF USE ASSETS AND OBLIGATION FOR LEASE CONTRACTS, continued
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,
 20242023
 MCh$MCh$
Due within 1 year12,68520,716
Due after 1 year but within 2 years13,48319,696
Due after 2 years but within 3 years10,72717,750
Due after 3 years but within 4 years8,36112,949
Due after 4 years but within 5 years7,2229,964
Due after 5 years14,40423,441
Total66,882104,516
d.Operational leases – lessor
As of December 31, 2024 and 2023, the future minimum lease cash inflows under non-cancellable operating leases are as follows:
 As of December 31,
 20242023
 MCh$MCh$
Due within 1 year1,2461,012
Due after 1 year but within 2 years2,0311,874
Due after 2 years but within 3 years1,134787
Due after 3 years but within 4 years870736
Due after 4 years but within 5 years765522
Due after 5 years3,293852
Total9,3395,783
e.As of December 31, 2024 and 2023, 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, 2024 and 2023. 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.