v3.25.4
Financial Assets at Fair Value Through Other Comprehensive Income (Tables)
 12 Months Ended
Dec. 31, 2025
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,
 20252024
 MCh$MCh$
Debt financial instruments
Chilean Central Bank and Government financial instruments2,825,238 1,473,604 
Other Chilean debt financial instruments3,484 5,006 
Foreign debt financial instruments769,644 1,208,875 
Subtotal3,598,366 2,687,485 
Other financial instruments  
Commercial loans90,354 55,005 
Mortgage loans201,232 19,898 
Subtotal291,586 74,903 
  
Total3,889,952 2,762,388 
Schedule of Financial Debt Instruments As of December 31, 2025 and 2024 detail of financial debt instruments is as follows:
 As of December 31,
 20252024
 MCh$MCh$
Chilean Central Bank and Government financial instruments
Chilean Central Bank financial instruments- 199,903 
Chilean Treasury bonds and notes2,825,238 1,273,701 
Other Chilean government financial instruments- - 
Subtotal2,825,238 1,473,604 
of which sold under repurchase agreement1,789,703 397,334 
Other Chilean debt financial instruments  
Other Chilean bank financial instruments3,484 5,006 
Other Chilean financial instruments- - 
Subtotal3,484 5,006 
of which sold under repurchase agreement- - 
Foreign debt financial instruments  
Foreign debt financial instruments of governments and fiscal entities769,644 1,001,105 
Other foreign debt financial instruments- 207,770 
Subtotal769,644 1,208,875 
of which sold under repurchase agreement- - 
Total3,598,366 2,687,485 
Schedule of Fair Value and the Corresponding ECL
The credit risk provisions associated with debt instruments, commercial placements and housing as of December 31, 2025 and 2024, are:
As of December 31,
20252024
MCh$MCh$
Debts financial instruments636 415 
Commercial loans4,487 1,141 
Mortgage loans176 23 
The changes in the fair value and the corresponding ECL of debt instruments as of December 31, 2025 is as follows:
 Stage 1 Stage 2Stage 3TOTAL
Balance at January 1, 20252,687,485 - - 2,687,485 
New financial assets purchased6,733,987 - - 6,733,987 
Transfers to stage 1- - - - 
Transfers to stage 2- - - - 
Transfers to stage 3- - - - 
Assets derecognised or matured (excluding write-off)(5,891,983)- - (5,891,983)
Changes in measument of financial assets68,877 - - 68,877 
Other adjustments- - - - 
At December 31, 20253,598,366 - - 3,598,366 
Stage 1 Stage 2Stage 3TOTAL
ECL at January 1, 2025415 - - 415 
New financial assets purchased927 - - 927 
Transfers to stage 1- - - - 
Transfers to stage 2- - - - 
Transfers to stage 3- - - - 
Assets derecognised or matured (excluding write-off)(726)- - (726)
Changes due to changes in credit risk20 - - 20 
Write-off- - - - 
Other adjustments- - - - 
At December 31, 2025636 - - 636 
NOTE 06 – FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, continued
The changes in the fair value and the corresponding ECL of debt instruments as of December 31, 2024 is as follows:
Stage 1 Stage 2Stage 3TOTAL
Balance at January 1, 20244,536,025 - - 4,536,025 
New financial assets purchased15,287,999 - - 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 assets162,997 - - 162,997 
Other adjustments- - - - 
At December 31, 20242,687,485 - - 2,687,485 
Stage 1 Stage 2Stage 3TOTAL
ECL at January 1, 2024787 - - 787 
New financial assets purchased2,386 - - 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 risk5 - - 5 
Write-off- - - - 
Other adjustments- - - - 
At December 31, 2024415 - - 415 
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, 2025, 2024 and 2023 is as follows:
As of December 31,
202520242023
MCh$MCh$MCh$
Sale of debt financial instruments at FVOCI generating realized profits1,211,807 3,548,049 6,837,112 
Realized profits333 9,038 392 
Sale of debt financial instruments at FVOCI generating realized losses526,716 1,235,689 1,605,762 
Realized losses1,659 55,998 134,485 
Schedule of Gross Carrying Amount
Commercial loansStage 1 Stage 2Stage 3TOTAL
 MCh$ MCh$MCh$MCh$
Balance as of January 1, 202556,146 - - 56,146 
New financial assets originated44,500   44,500 
Transfers to stage 1(17,770)17,770 - - 
Transfers to stage 2- - - - 
Transfers to stage 3- (18,211)18,211 - 
Assets derecognised or matured (excluding write-off)(653)- - (653)
Changes in measument of financial assets(4,418)441 (1,175)(5,152)
Write-off- - - - 
Other adjustments- - - - 
At December 31, 202577,805 - 17,036 94,841 
Commercial loansStage 1 Stage 2Stage 3TOTAL
 MCh$ MCh$MCh$MCh$
ECL allowance at January 1, 20251,141 - - 1,141 
New financial assets originated147   147 
Transfers to stage 1(590)676 - 86 
Transfers to stage 2- - - - 
Transfers to stage 3- (318)4,291 3,973 
Assets derecognised or matured (excluding write-off)- - - - 
Changes due to changes un credit risk(502)(358)- (860)
Write-off- - - - 
Other adjustments- - - - 
At December 31, 2025196 - 4,291 4,487 
The changes in the fair value and the corresponding ECL of commercial loans as of December 31, 2024 is as follows:
Commercial loansStage1 Stage2Stage3TOTAL
MCh$ MCh$MCh$MCh$
Balance as of January 1, 2024105,382 - - 105,382 
New financial assets originated36,909   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 assets3,663 - - 3,663 
Write-off- - - - 
Other adjustments- - - - 
At December 31, 202456,146 - - 56,146 
NOTE 06 – FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, continued
Commercial loansStage 1 Stage 2Stage 3TOTAL
MCh$ MCh$MCh$MCh$
ECL allowance at January 1, 2024125 - - 125 
New financial assets originated148   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 risk897 - - 897 
Write-off- - - - 
Other adjustments- - - - 
At December 31, 20241,141 - - 1,141 
The changes in the fair value and the corresponding ECL of mortgage loans as of December 31, 2025 is as follows:
Mortgage loansStage 1 Stage 2Stage 3TOTAL
 MCh$ MCh$MCh$MCh$
Balance as of January 1, 202519,921 - - 19,921 
New financial assets originated251,444 251,444 
Transfers to stage 15,016 (5,016)- - 
Transfers to stage 2(5,141)5,141 - - 
Transfers to stage 3- - - - 
Assets derecognised or matured (excluding write-off)(37,630)(918)- (38,548)
Changes in measument of financial assets(32,202)793 - (31,409)
Write-off- - - - 
Other adjustments- - - - 
At December 31, 2025201,408 - - 201,408 
During 2025, the Bank carried out the sale of 276 housing portfolio transactions at fair value with effects on other comprehensive income, for an amount of approximately $38,548 million, generating an effect on results of approximately $1,469 million.
Mortgage loansStage 1 Stage 2Stage 3TOTAL
 MCh$ MCh$MCh$MCh$
ECL allowance at January 1, 202523 - - 23 
New financial assets originated183 - - 183 
Transfers to stage 119 (86)- (67)
Transfers to stage 2(28)99 - 71 
Transfers to stage 3- - - - 
Assets derecognised or matured (excluding write-off)(8)(2)- (10)
Changes due to changes un credit risk11 (2)- 9 
Write-off(24)(9)- (33)
Other adjustments- - - - 
At December 31, 2025176 - - 176 
NOTE 06 – FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME, continued
The changes in the fair value and the corresponding ECL of mortgage loans as of December 31, 2024 is as follows:
Mortgage loansStage 1 Stage 2Stage 3TOTAL
 MCh$ MCh$MCh$MCh$
Balance as of January 1, 2024- - - - 
New financial assets originated21,060 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, 202419,921 - - 19,921 
Mortgage loansStage 1 Stage 2Stage 3TOTAL
 MCh$ MCh$MCh$MCh$
ECL allowance at January 1, 2024- - - - 
New financial assets originated22 - - 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 risk1 - - 1 
Write-off- - - - 
Other adjustments- - - - 
At December 31, 202423 - - 23 
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2025, is as follows:
Stage 1Stage 2Stage 3
Corporate Other
commercial		CorporateOther
commercial		CorporateOther
commercial		TOTAL
MCh$ MCh$MCh$MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 202531,283 - - - - - 31,283 
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 assets41,452 - - - - - 41,452 
Write-off- - - - - - - 
Other adjustments(4,557)- - - - - (4,557)
At December 31, 202568,178 - - - - - 68,178 
Stage 1Stage 2Stage 3
CorporateOther
commercial		CorporateOther
commercial		CorporateOther
commercial		TOTAL
MCh$MCh$MCh$MCh$MCh$MCh$MCh$
ECL allowance at January 1, 20251 - - - - - 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 risk1 - - - - - 1 
Write-off- - - - - - - 
Other adjustments- - - - - - - 
At December 31, 20252 - - - - - 2 
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
Stage 1Stage 2Stage 3
CorporateOther commercialCorporateOther commercialCorporateOther commercialTOTAL
MCh$MCh$MCh$MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 202468,440 - - - - - 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 adjustments547 - - - - - 547 
At December 31, 202431,283 - - - - - 31,283 
Stage 1Stage 2Stage 3
CorporateOther
commercial		CorporateOther
commercial		CorporateOther
commercial		TOTAL
MCh$MCh$MCh$MCh$MCh$MCh$MCh$
ECL allowance at January 1, 20242 - - - - - 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, 20241 - - - - - 1 
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2025, is as follows:
Stage 1Stage 2Stage 3
CorporateOther
commercial		CorporateOther
commercial		CorporateOther
commercial		TOTAL
MCh$ MCh$ MCh$ MCh$ MCh$ MCh$ MCh$
Gross carrying amount at January 1, 202510,910,686 4,321,411 812,464 527,752 759,254 489,587 17,821,154 
Transfers:       
Transfers from stage 1 to stage 2(683,982)(1,234,836)683,982 1,234,836 - - - 
Transfers from stage 1 to stage 3(7,535)(24,471)- - 7,535 24,471 - 
Transfers from stage 2 to stage 3- - (208,689)(315,554)208,689 315,554 - 
Transfers from stage 2 to stage 1245,955 924,918 (245,955)(924,918)- - - 
Transfers from stage 3 to stage 2- - 19,127 120,031 (19,127)(120,031)- 
Transfers from stage 3 to stage 1- 1,230 - - - (1,230)- 
Net changes of financial assets(125,245)458,168 (264,086)(127,751)(93,807)(9,542)(162,263)
Write-off- - - - (108,438)(191,495)(299,933)
Other adjustments(31,650)15,236 (11,705)32,374 (8,992)9,614 4,877 
At December 31, 202510,308,229 4,461,656 785,138 546,770 745,114 516,928 17,363,835 

Stage 1Stage 2Stage 3*
Corporate Other
commercial 		Corporate Other
commercial		Corporate Other
commercial		TOTAL
MCh$ MCh$ MCh$ MCh$ MCh$ MCh$ MCh$
ECL allowance at January 1, 202526,264 47,042 37,322 34,834 356,823 183,118 685,403 
Transfers       
Transfers from stage 1 to stage 2(6,611)(29,946)47,907 104,595 - - 115,945 
Transfers from stage 1 to stage 3(14)(1,312)- - 2,169 5,925 6,768 
Transfers from stage 2 to stage 3- - (17,701)(52,640)71,419 124,041 125,119 
Transfers from stage 2 to stage 1(168)10,970 (6,247)(58,402)- - (53,847)
Transfers from stage 3 to stage 2- - 4,588 10,719 (5,115)(26,731)(16,539)
Transfers from stage 3 to stage 1- 25 - - - (267)(242)
Net changes of the exposure and modifications in credit risk682 11,150 (16,183)(5,457)(3,387)92,587 79,392 
Write-off- - - - (108,438)(191,495)(299,933)
Other adjustments2,692 17 (192)53 (4,287)57 (1,660)
At December 31, 202522,845 37,946 49,494 33,702 309,184 187,235 640,406 
*ECL allowance of corporate loans in stage 3, includes MCh$151,682 from cash flow discounted methodology.
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
Stage 1Stage 2Stage 3
Corporate Other
commercial 		Corporate Other
commercial		Corporate Other
commercial		TOTAL
MCh$MCh$MCh$MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 202411,174,092 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)- - 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 1238,276 802,344 (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 assets356 326,487 (195,131)(117,497)2,469 (30,580)(13,896)
Write-off- - - - (113,299)(124,000)(237,299)
Other adjustments35,381 (44,955)(10,178)20,186 (950)1,208 692 
At December 31, 202410,910,686 4,321,411 812,464 527,752 759,254 489,587 17,821,154 

Stage 1Stage 2Stage 3* 
CorporateOther
commercial		CorporateOther
commercial		CorporateOther
commercial		TOTAL
MCh$ MCh$ MCh$ MCh$ MCh$ MCh$ MCh$
ECL allowance at January 1, 202423,668 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)- - 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 11,261 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 risk6,539 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, 202426,264 47,042 37,322 34,834 356,823 183,118 685,403 
*ECL allowance of corporate loans in stage 3, includes MCh$165,935 from cash flow discounted methodology.
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2025, is as follows:
Stage1Stage2Stage3TOTAL
MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 202514,762,656 1,944,932 852,181 17,559,769 
Transfers:
Transfers from stage 1 to stage 2(3,761,615)3,761,615 - - 
Transfers from stage 1 to stage 3(36,203)- 36,203 - 
Transfers from stage 2 to stage 3- (570,669)570,669 - 
Transfers from stage 2 to stage 13,383,579 (3,383,579)- - 
Transfers from stage 3 to stage 2- 363,350 (363,350)- 
Transfers from stage 3 to stage 14,181 - (4,181)- 
Net changes of financial assets117,822 (160,823)(11,081)(54,082)
Write-off- - (62,124)(62,124)
Other adjustments- - - 
At December 31, 202514,470,420 1,954,826 1,018,317 17,443,563 
Stage 1Stage 2Stage 3TOTAL
MCh$MCh$MCh$MCh$
ECL allowance at January 1, 202510,347 60,330 155,693 226,370 
Transfers    
Transfers from stage 1 to stage 2(12,829)88,524 - 75,695 
Transfers from stage 1 to stage 3(335)- 12,651 12,316 
Transfers from stage 2 to stage 3- (38,888)85,767 46,879 
Transfers from stage 2 to stage 16,574 (79,047)- (72,473)
Transfers from stage 3 to stage 2- 23,536 (53,969)(30,433)
Transfers from stage 3 to stage 19 - (689)(680)
Net changes of the exposure and modifications in credit risk12,746 9,340 31,817 53,903 
Write-off(62,124)(62,124)
Other adjustments- - - - 
At December 31, 202516,512 63,795 169,146 249,453 
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
Stage 1Stage 2Stage 3TOTAL
MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 202414,635,723 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 12,873,839 (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 assets654,681 (112,062)(15,611)527,008 
Write-off- (43,800)(43,800)
Other adjustments3,123 (1)- 3,122 
At December 31, 202414,762,656 1,944,932 852,181 17,559,769 
 Stage 1Stage 2Stage 3TOTAL
 MCh$MCh$MCh$MCh$
ECL allowance at January 1, 20248,651 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 16,727 (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 risk1,438 (10,626)57,014 47,826 
Write-off- - (43,800)(43,800)
Other adjustments- - - - 
At December 31, 202410,347 60,330 155,693 226,370 
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2025, is as follows:
Stage 1Stage 2Stage 3TOTAL
MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 20254,928,084 679,756 303,798 5,911,638 
Transfers:    
Transfers from stage 1 to stage 2(2,340,745)2,340,745 - - 
Transfers from stage 1 to stage 3(60,627)- 60,627 - 
Transfers from stage 2 to stage 3- (423,803)423,803 - 
Transfers from stage 2 to stage 11,508,460 (1,508,460)- - 
Transfers from stage 3 to stage 2- 77,917 (77,917)- 
Transfers from stage 3 to stage 11,338 - (1,338)- 
Net changes of financial assets790,214 (270,594)(24,149)495,471 
Write-off(349,805)(349,805)
Other adjustments- 
At December 31, 20254,826,724 895,561 335,019 6,057,304 
 Stage 1Stage 2Stage 3TOTAL
 MCh$MCh$MCh$MCh$
ECL allowance at January 1, 202558,679 87,609 134,628 280,916 
Transfers:    
Transfers from stage 1 to stage 2(47,403)192,451 - 145,048 
Transfers from stage 1 to stage 3(6,469)- 30,684 24,215 
Transfers from stage 2 to stage 3- (150,076)218,261 68,185 
Transfers from stage 2 to stage 115,129 (93,140)- (78,011)
Transfers from stage 3 to stage 2- 14,741 (33,871)(19,130)
Transfers from stage 3 to stage 147 - (915)(868)
Net changes of the exposure and modifications in the credit risk39,147 37,976 184,924 262,047 
Write-off(349,805)(349,805)
Other adjustments- 
At December 31, 202559,130 89,561 183,906 332,597 
The changes in the gross carrying amount and the corresponding ECL allowance as of December 31, 2024, is as follows:
 Stage1Stage2Stage3TOTAL
 MCh$MCh$MCh$MCh$
Gross carrying amount at January 1, 20244,512,156 790,276 295,918 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 11,120,827 (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 assets962,821 (237,880)(58,336)666,605 
Write-off- - (353,290)(353,290)
Other adjustments30 20 (77)(27)
At December 31, 20244,928,084 679,756 303,798 5,911,638 
NOTE 08 - FINANCIAL ASSETS AT AMORTISED COST, continued
 Stage 1Stage 2Stage 3TOTAL
 MCh$MCh$MCh$MCh$
ECL allowance at January 1, 202457,429 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 114,080 (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 risk29,215 38,155 186,928 254,298 
Write-off- - (353,290)(353,290)
Other adjustments- - - - 
At December 31, 202458,679 87,609 134,628 280,916 
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, 2025:
Less than 12 months More than 12 monthsTotal
2025Amortised
 cost		Fair valueUnrealized
profit		Unrealized
 loss 		Amortised
 cost		Fair valueUnrealized
profit		Unrealized
 loss		Amortised
 cost		Fair valueUnrealized
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- - - - - - - - - - - - 
Chilean Treasury bonds and notes2,872,436 2,825,238 22,421 (69,619)- - - - 2,872,436 2,825,238 22,421 (69,619)
Other Chilean government financial instruments- - - - - - - - - - - - 
Subtotal2,872,436 2,825,238 22,421 (69,619)- - - - 2,872,436 2,825,238 22,421 (69,619)
             
Other Chilean debt financial securities            
Chilean Bank debt financial instruments3,450 3,484 34 - - - - - 3,450 3,484 34 - 
Other Chilean financial instruments- - - - - - - - - - - - 
Subtotal3,450 3,484 34 - - - - - 3,450 3,484 34 - 
             
Foreign financial debt securities            
Foreign debt financial instruments of governments and fiscal entities769,747 769,644 1,278 (1,381)- - - - 769,747 769,644 1,278 (1,381)
Other foreign debt financial instruments- - - - - - - - - - - - 
Subtotal769,747 769,644 1,278 (1,381)- - - - 769,747 769,644 1,278 (1,381)
Loans and account receivable from customer            
Commercial loans90,248 90,354 106 - - - - - 90,248 90,354 106 - 
Mortgage loans236,742 201,232 - (35,510)236,742 201,232 - (35,510)
Subtotal326,990 291,586 106 (35,510)- - - - 326,990 291,586 106 (35,510)
         
Total3,972,623 3,889,952 23,839 (106,510)- - - - 3,972,623 3,889,952 23,839 (106,510)
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, 2024:
 Less than 12 months More than 12 monthsTotal
2024Amortised
 cost		Fair valueUnrealized
profit		Unrealized
 loss 		Amortised
 cost		Fair valueUnrealized
profit		Unrealized
 loss		Amortised
 cost		Fair valueUnrealized
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 instruments199,943 199,903 3 (43)- - - - 199,943 199,903 3 (43)
Chilean Treasury bonds and notes1,350,122 1,273,701 16,609 (93,030)- - - - 1,350,122 1,273,701 16,609 (93,030)
Other Chilean government financial instruments- - - - - - - - - - - - 
Subtotal1,550,065 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 instruments5,023 5,006 7 (24)- - - - 5,023 5,006 7 (24)
Other Chilean financial instruments- - - - - - - - 
Subtotal5,023 5,006 7 (24)- - - - 5,023 5,006 7 (24)
             
Foreign financial debt instruments            
Debt financial instruments of foreign governments and fiscal entities1,002,107 1,001,105 2,903 (3,905)- - - - 1,002,107 1,001,105 2,903 (3,905)
Other foreign debt financial instruments207,770 207,770 - - - - - - 207,770 207,770 - - 
Subtotal1,209,877 1,208,875 2,903 (3,905)- - - - 1,209,877 1,208,875 2,903 (3,905)
Loans and account receivable from customer            
Commercial loans53,914 55,005 1,091 - - - - - 53,914 55,005 1,091 - 
Mortgage loans21,441 19,898 - (1,543)- - - - 21,441 19,898 - (1,543)
Subtotal75,355 74,903 1,091 (1,543)- - - - 75,355 74,903 1,091 (1,543)
     - - - -     
Total2,840,320 2,762,388 20,613 (98,545)- - - - 2,840,320 2,762,388 20,613 (98,545)