v3.25.4
Fees and Commissions
 12 Months Ended
Dec. 31, 2025
Fees and Commissions [Abstract]  
Fees and Commissions FEES AND COMMISSIONS
This item includes the amount of fees earned and paid during the year, except for those which are an integral part of the financial instrument’s effective interest rate:
For the years ended December 31,
Fee and commission income202520242023
MCh$MCh$MCh$
Fees and commissions for prepayments15,595 17,108 14,151 
Fees and commissions of loans with credit lines1 49 2,900 
Fees and commissions for lines of credits and overdrafts1,633 1,968 2,820 
Fees and commissions for guarantees and letters of credit42,340 34,893 34,462 
Fees and commissions for card services568,463 500,292 422,737 
Fees and commissions for management of accounts80,774 73,076 59,538 
Fees and commissions for collections and payments61,556 65,187 60,912 
Fees and commissions for intermediation and management of securities13,513 10,602 9,487 
Insurance brokerage fees55,039 60,528 61,511 
Fees and commissions for factoring operations services1,286 1,334 1,249 
Fees and commissions for securitizations- - - 
Fees and commissions for financial advice21,068 28,378 15,422 
Office banking23,376 22,673 21,495 
Fees for other services rendered92,406 75,932 60,823 
Other fees earned63,594 68,148 81,006 
Total1,040,644 960,168 848,513 
For the years ended December 31,
Fee and commission expense202520242023
MCh$MCh$MCh$
Compensation for card operation(191,567)(156,558)(127,285)
Commissions for licence for use brands(8,780)(7,166)(6,077)
Commissions for services linked to the credit card and prepaid cards(48)(383)(10,943)
Commissions for obligations of loyalty programmes and merits for card customers(125,743)(123,768)(95,542)
Fees and commissions for securities transactions(12,043)(11,866)(9,115)
Office banking(2,770)(2,715)(2,859)
Interbank services(22,823)(28,935)(61,136)
Other fees(81,039)(81,711)(32,916)
Total(444,813)(413,102)(345,873)
Net fees and commissions income595,831 547,066 502,640 
NOTE 26 - FEES AND COMMISSIONS, continued
The income and expenses for the commissions of the business segments and the calendar for the recognition of income from ordinary activities as of December 31, 2025 are presented below:
 SegmentsRevenue recognition calendar
for ordinary activities
As of December 31, 2025RetailWealth Management & InsuranceMiddle-marketCIBCorporate activity and othersTotalTransferred over timeTransferred at a point
in time		Accrual model
MCh$MCh$MCh$MCh$MCh$MCh$MCh$MCh$MCh$
Commission income
Commissions for prepayments14,225 93 903 100 274 15,595 - 15,595 - 
Commissions of loans with credit lines1 - - - - 1 - 1 - 
Commissions for lines of credits and overdrafts796 1 91 837 (92)1,633 751 882 - 
Commissions for guarantees and letters of credit8,130 31 17,281 16,242 656 42,340 41,446 894 - 
Commissions for card services514,967 4,579 29,442 12,040 7,435 568,463 88,733 479,730 - 
Commissions for management of accounts77,556 199 1,860 1,154 5 80,774 74,358 6,416 - 
Commissions for collections and payments98,835 688 6,162 6,848 (50,977)61,556 - 41,997 19,559 
Commissions for intermediation and management of securities(1,604)5,445 672 9,281 (281)13,513 - 13,513 - 
Remuneration for insurance brokerage fees139 54,994 36 50 (180)55,039 - - 55,039 
Commissions for factoring operations services526 - 306 453 1 1,286 - 1,286 - 
Commissions for securitizations- - - - - - - - - 
Commissions for financial advice114 - 8,400 12,715 (161)21,068 - 21,068 - 
Office banking19,062 137 2,684 1,492 1 23,376 - 23,376 - 
Fees for other services rendered72,654 13,430 5,088 1,232 2 92,406 - 92,406 - 
Other fees earned64,562 (484)6,039 669 (7,192)63,594 - 63,594 - 
Total869,963 79,113 78,964 63,113 (50,509)1,040,644 205,288 760,758 74,598 
Commission expenses        
Commissions for card operation services(157,672)(768)(18,096)(8,395)(6,636)(191,567)- (191,567)- 
Commissions for icense for the use of card brands(6,186)(114)(1,537)(421)(522)(8,780)- (8,780)- 
Commissions for services related to the credit card system and prepaid cards(48)- - - - (48)- (48)- 
Commissions for obligations of loyalty programmes and merits for card customers(122,860)(2,517)- - (366)(125,743)- (125,743)- 
Commissions for securities transactions- (34)- (1,712)(10,297)(12,043)- (12,043)- 
Office banking(1,990)- (660)(120)- (2,770)- (2,770)- 
Interbank services(17,966)- (3,129)(1,728)- (22,823)- (22,823)- 
Other fees(60,055)(45,661)(2,621)(3,333)30,631 (81,039)- (81,039)- 
Total(366,777)(49,094)(26,043)(15,709)12,810 (444,813)- (444,813)- 
Total Net commission income and expenses503,186 30,019 52,921 47,404 (37,699)595,831 205,288 315,945 74,598 
NOTE 26 - FEES AND COMMISSIONS, continued
The income and expenses for the commissions of the business segments and the calendar for the recognition of income from ordinary activities as of December 31, 2024 are presented below:
SegmentsRevenue recognition calendar
for ordinary activities
As of December 31, 2024RetailWealth Management & InsuranceMiddle-marketCIBCorporate activity and othersTotalTransferred over timeTransferred at a point
in time		Accrual model
MCh$MCh$MCh$MCh$MCh$MCh$MCh$MCh$MCh$
Commission income
Commissions for prepayments15,554 71 925 897 (339)17,108 - 17,108 - 
Commissions of loans with credit lines48 1 - - - 49 - 49 - 
Commissions for lines of credits and overdrafts(52)(2)(177)1,844 355 1,968 741 1,227 - 
Commissions for guarantees and letters of credit9,592 43 13,859 11,667 (268)34,893 34,017 876 - 
Commissions for card services468,437 3,958 18,334 5,970 3,593 500,292 83,763 416,529 - 
Commissions for management of accounts70,392 153 1,924 1,159 (552)73,076 67,506 5,570 - 
Commissions for collections and payments100,291 772 6,220 7,932 (50,028)65,187  43,618 21,569 
Commissions for brokerage and management of securities276 1,926 409 6,877 1,114 10,602 - 10,602 - 
Commissions for brokerage of insurance and insurance advisory332 61,012 107 - (923)60,528 - - 60,528 
Commissions for factoring operations services467 - 291 576 - 1,334 - 1,334 - 
Commissions for financial advice250 84 13,223 15,114 (293)28,378 - 28,378 - 
Office banking18,511 112 2,690 1,359 1 22,673 - 22,673 - 
Fees for other services rendered59,948 11,475 3,452 1,055 2 75,932 - 75,932 - 
Other fees earned25,786 (10,156)(1,201)14,443 39,276 68,148 - 68,148 - 
Total769,832 69,449 60,056 68,893 (8,062)960,168 186,027 692,044 82,097 
Commission expenses        
Compensation for card operation(103,805)(735)(9,326)(4,369)(38,323)(156,558)- (156,558)- 
Commissions for licence for use brands(5,833)(76)(727)(324)(206)(7,166)- (7,166)- 
Commissions for services related to the credit card system and prepaid cards(1,136)(29)(43)(6)831 (383)- (383)- 
Commissions for obligations of loyalty programmes and merits for card customers(119,968)(2,400)- - (1,400)(123,768)- (123,768)- 
Fees and commissions for securities transactions– – – (3,956)(7,910)(11,866) (11,866)- 
Office banking(2,083)- (483)(148)(1)(2,715)- (2,715)- 
Interbank services(23,676)- (2,956)(2,303)- (28,935)- (28,935)- 
Other fees(59,137)(43,026)(2,567)(2,886)25,905 (81,711)- (81,711)- 
Total(315,638)(46,266)(16,102)(13,992)(21,104)(413,102)- (413,102)- 
Total Net commission income and expenses454,194 23,183 43,954 54,901 (29,166)547,066 186,027 278,942 82,097 
NOTE 26 - FEES AND COMMISSIONS, continued
The income and expenses for the commissions of the business segments and the calendar for the recognition of income from ordinary activities as of December 31, 2023 are presented below:
 SegmentsRevenue recognition calendar
for ordinary activities
As of December 31, 2023RetailWealth Management & InsuranceMiddle-marketCIBCorporate activity and othersTotalTransferred over timeTransferred at a point in timeAccrual model
MCh$MCh$MCh$MCh$MCh$MCh$MCh$MCh$MCh$
Commission income
Commissions for prepayments11,927 46 1,802 123 253 14,151 - 14,151 - 
Commissions of loans with credit lines2,876 12 9 - 3 2,900 - 2,900 - 
Commissions for lines of credits and overdrafts1,752 (8)(570)1,667 (21)2,820 2,820 - - 
Commissions for guarantees and letters of credit4,277 62 18,193 11,014 916 34,462 34,462 - - 
Commissions for card services358,604 3,403 33,098 27,394 238 422,737 84,547 338,190 - 
Commissions for management of accounts55,561 92 3,074 804 7 59,538 59,538 - - 
Commissions for collections and payments84,327 621 9,332 8,115 (41,483)60,912 - 36,547 24,365 
Commissions for intermediation and management of securities72 1,854 598 6,830 133 9,487 - 9,487 - 
Commissions for brokerage of insurance and insurance advisory216 60,414 50 1 830 61,511 - 61,511 - 
Commissions for factoring operations services126 - 565 549 9 1,249 - 1,249 - 
Commissions for securitization services- - - - - - - - 
Commissions for financial advice45 - 5,250 3,980 6,147 15,422 - 15,422 - 
Office banking16,750 1,194 2,578 1,140 (167)21,495 21,495 - - 
Fees for other services rendered47,397 3,377 7,295 3,225 (471)60,823 - 60,823 - 
Other fees earned56,947 5,851 15,204 3,632 (628)81,006 - 81,006 - 
Total640,877 76,918 96,478 68,474 (34,234)848,513 202,862 621,286 24,365 
Commission expenses        
Compensation for card operation(106,388)(632)(16,346)(3,620)(299)(127,285)- (127,285)- 
Commissions for licence for use brands(5,019)(103)(899)(38)(18)(6,077)(6,077)- 
Commissions for services related to the credit card system and prepaid cards(15,861)(327)(584)(62)5,891 (10,943)(10,943)- 
Commissions for obligations of loyalty programmes and merits for card customers(92,483)(1,833)(990)- (236)(95,542)(57,325)(38,217)
Fees and commissions for securities transactions- - - (7,426)(1,689)(9,115)- (9,115)- 
Office banking(1,265)(1,540)(1,026)(242)1,214 (2,859)(2,859) - 
Interbank services(27,056)(32,935)(21,939)(5,172)25,966 (61,136)- (61,136)- 
Other fees(8,390)(19,086)(17,300)(2,121)13,981 (32,916)- (32,916)- 
Total(256,462)(56,456)(59,084)(18,681)44,810 (345,873)(2,859)(304,797)(38,217)
Total Net commission income and expenses384,415 20,462 37,394 49,793 10,576 502,640 200,003 316,489 (13,852)