| Financial Assets Held for Trading at Fair Value through Profit or Loss |
| 8. | Financial Assets Held for Trading at Fair Value through Profit
or Loss: |
The detail of this line item is as
follows:
| | |
2025 | | |
2024 | |
| | |
MCh$ | | |
MCh$ | |
| | |
| | |
| |
| Financial derivative contracts | |
| 1,870,640 | | |
| 2,303,353 | |
| Debt Financial Instruments | |
| 3,121,702 | | |
| 1,714,381 | |
| Others | |
| 402,259 | | |
| 411,689 | |
| Total | |
| 5,394,601 | | |
| 4,429,423 | |
| (a) | As of December 31, 2025 and 2024, the Bank records the following
portfolio of derivative instruments: |
| | |
Notional
amount of contract with final expiration date in | | |
| | |
| |
| | |
On
demand | | |
Up
to 1 month | | |
Over
1 month and
up to 3 months | | |
Over
3 months and
up to 12 months | | |
Over
1 year and
up to 3 years | | |
Over
3 years and
up to 5 years | | |
Over
5 years | | |
Total | | |
Fair
Value
Assets | |
| | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | | |
2025 | | |
2024 | |
| | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | | |
MCh$ | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Currency
forward | |
| — | | |
| — | | |
| 6,451,389 | | |
| 3,289,559 | | |
| 3,453,741 | | |
| 1,712,274 | | |
| 3,453,928 | | |
| 2,589,278 | | |
| 658,475 | | |
| 916,016 | | |
| 3,028 | | |
| 26,575 | | |
| — | | |
| 4,442 | | |
| 14,020,561 | | |
| 8,538,144 | | |
| 378,983 | | |
| 227,670 | |
| Interest
rate swap | |
| — | | |
| — | | |
| 384,202 | | |
| 376,933 | | |
| 2,758,114 | | |
| 2,249,606 | | |
| 7,746,942 | | |
| 5,133,205 | | |
| 7,089,417 | | |
| 7,253,517 | | |
| 4,497,481 | | |
| 4,172,518 | | |
| 4,088,342 | | |
| 4,250,312 | | |
| 26,564,498 | | |
| 23,436,091 | | |
| 451,124 | | |
| 732,395 | |
| Interest
rate and cross currency swap | |
| — | | |
| — | | |
| 227,581 | | |
| 107,571 | | |
| 556,735 | | |
| 249,871 | | |
| 1,527,659 | | |
| 2,198,760 | | |
| 2,396,969 | | |
| 2,164,528 | | |
| 2,170,585 | | |
| 1,449,064 | | |
| 2,529,413 | | |
| 2,686,049 | | |
| 9,408,942 | | |
| 8,855,843 | | |
| 1,037,686 | | |
| 1,338,086 | |
| Call
currency options | |
| — | | |
| — | | |
| 5,591 | | |
| 11,551 | | |
| 28,062 | | |
| 42,692 | | |
| 57,525 | | |
| 57,908 | | |
| — | | |
| 11,340 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| 91,178 | | |
| 123,491 | | |
| 332 | | |
| 4,949 | |
| Put
currency options | |
| — | | |
| — | | |
| 14,679 | | |
| 10,208 | | |
| 18,722 | | |
| 16,989 | | |
| 29,583 | | |
| 23,301 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| 62,984 | | |
| 50,498 | | |
| 2,515 | | |
| 253 | |
| Total | |
| — | | |
| — | | |
| 7,083,442 | | |
| 3,795,822 | | |
| 6,815,374 | | |
| 4,271,432 | | |
| 12,815,637 | | |
| 10,002,452 | | |
| 10,144,861 | | |
| 10,345,401 | | |
| 6,671,094 | | |
| 5,648,157 | | |
| 6,617,755 | | |
| 6,940,803 | | |
| 50,148,163 | | |
| 41,004,067 | | |
| 1,870,640 | | |
| 2,303,353 | |
| b) | The detail of Debt Financial Instruments is the following: |
| | |
2025 | | |
2024 | |
| | |
MCh$ | | |
MCh$ | |
| Instruments issued by the Chilean Government and Central Bank of Chile | |
| | |
| |
| Debt financial instruments from the Central Bank of Chile | |
| 2,388,127 | | |
| 1,217,317 | |
| Bonds and Promissory notes from the General Treasury of the Republic | |
| 410,202 | | |
| 278,140 | |
| | |
| | | |
| | |
| Other instruments issued in Chile | |
| | | |
| | |
| Debt financial instruments from other domestic banks | |
| 277,354 | | |
| 217,948 | |
| Instruments issued Abroad | |
| | | |
| | |
| Financial instruments from foreign governments or Central Banks | |
| 46,019 | | |
| 976 | |
| Total | |
| 3,121,702 | | |
| 1,714,381 | |
Under “Instruments issued by the
Chilean Government and Central Bank of Chile” are classified instruments sold under repurchase agreements to clients and financial
institutions, by an amount of Ch$62,046 million as of December 31, 2025 (Ch$10,038 million as of December 31, 2024). The repurchase agreements
have an average maturity of 2 days at the end of the year 2025 (2 days in December 2024).
Under “Other instruments issued
in Chile” are included instruments sold under repurchase agreements to clients and financial institutions by an amount of Ch$151,169
million as of December 31, 2025 (Ch$89,223 million in December 2024). The repurchase agreements have an average maturity of 4 days at
the end of the year 2025 (7 days in December 2024).
Additionally, the Bank has investments
in own-issued letters of credit for an amount equivalent to Ch$474 million as of December 31, 2025 (Ch$998 million in December 2024),
which are presented as a reduction of the liability item “Debt financial instruments issued”.
| c) | The detail of other financial instruments is as follows: |
| | |
2025 | | |
2024 | |
| | |
MCh$ | | |
MCh$ | |
| Mutual fund investments | |
| | |
| |
| Funds managed by related companies | |
| 400,222 | | |
| 408,121 | |
| Funds managed by third-party | |
| — | | |
| — | |
| | |
| | | |
| | |
| Equity instruments | |
| | | |
| | |
| Domestic equity instruments | |
| 619 | | |
| 1,039 | |
| Foreign equity instruments | |
| — | | |
| — | |
| | |
| | | |
| | |
| Loans originated and acquired by the entity | |
| | | |
| | |
| Loans to Banks | |
| — | | |
| — | |
| Commercial loans | |
| — | | |
| — | |
| Residential mortgage loans | |
| — | | |
| — | |
| Consumer loans | |
| — | | |
| — | |
| Others | |
| 1,418 | | |
| 2,529 | |
| Total | |
| 402,259 | | |
| 411,689 | |
|