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Gain (loss) on non - financial assets, net | 12 Months Ended
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Dec. 31, 2023
Gain (loss) on non - financial assets, net |
Gain (loss) on non - financial assets, net | The gain or loss on non-financial assets is presented as follows:
| December 31,
| 2023 |  | 2022 |  | 2021
Gain on investment property - Right-of-use | — |  |  | — |  |  | 742 |
At the end of 2021, the Bank's Management renegotiated the terms and conditions of the lease agreement relating to the Head Office. Such negotiation included the assignment to the lessor of the sublease agreement that was maintained as operating lease and classified as Investment Properties - Right-of-use. As the result of the assignment of the sublease agreement, the Bank derecognized the entire investment property arising from right-of-use assets, as well as its associated lease liability, originating a gain of $742 thousand.

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