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Financial Assets at Fair Value Through Other Comprehensive Income (Tables)

12 Months Ended

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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Disclosure Of Detailed Information About Available For Debt Investments Cumulative Unrealized Profit And Loss Explanatory

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The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]]

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