v3.26.1
Right-of-Use Assets and Lease Liabilities
 12 Months Ended
Dec. 31, 2025
Right-of-Use Assets and Lease Liabilities [Abstract]  
Right-of-use assets and Lease liabilities
15.Right-of-use assets and Lease liabilities:

 

(a)The detail of the right-of-use assets as of December 31, 2025 and 2024 is as follows:

 

   Gross
Balance		   Accumulated
Depreciation		   Net
Balance		 
   2025   2024   2025   2024   2025   2024 
   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$ 
Categories                        
Buildings   111,839    126,655    (62,144)   (63,657)   49,695    62,998 
Floor space for ATMs   41,026    36,080    (18,040)   (9,307)   22,986    26,773 
Improvements to leased property   28,562    28,783    (21,998)   (21,675)   6,564    7,108 
Total   181,427    191,518    (102,182)   (94,639)   79,245    96,879 

 

(b)The changes in the right-of-use assets as of December 31, 2025 and 2024, are detailed as follows:

 

   2025 
   Buildings   Floor space
for ATMs		   Improvements to
leased properties		   Total 
   MCh$   MCh$   MCh$   MCh$ 
Gross Balance                
Balance as of January 1, 2025   126,655    36,080    28,783    191,518 
Additions   8,256    5,239    765    14,260 
Disposals   (22,850)   (293)   (986)   (24,129)
Remeasurement   (222)   
—
    
—
    (222)
Other increases   
—
    
—
    
—
    
—
 
Total   111,839    41,026    28,562    181,427 
                     
Accumulated Depreciation                    
Balance as of January 1, 2025   (63,657)   (9,307)   (21,675)   (94,639)
Depreciation of the year (*)   (19,581)   (9,026)   (1,049)   (29,656)
Disposals   21,321    293    726    22,340 
Other increases   (227)   
—
    
—
    (227)
Total   (62,144)   (18,040)   (21,998)   (102,182)
Balance as of December 31, 2025   49,695    22,986    6,564    79,245 

 

(*)See Note No.37 Depreciation and Amortization.
   2024 
   Buildings   Floor space
for ATMs		   Improvements
to leased
properties		   Total 
   MCh$   MCh$   MCh$   MCh$ 
                 
Gross Balance                
Balance as of January 1, 2024   145,849    33,060    30,426    209,335 
Additions   13,892    4,385    872    19,149 
Disposals   (33,019)   (1,197)   (2,515)   (36,731)
Remeasurement   (67)   (168)   
—
    (235)
Other increases   
—
    
—
    
—
    
—
 
Total   126,655    36,080    28,783    191,518 
                     
Accumulated Depreciation                    
Balance as of January 1, 2024   (75,361)   (2,669)   (22,416)   (100,446)
Depreciation of the year (*)   (20,939)   (7,733)   (1,135)   (29,807)
Disposals   32,638    1,123    1,876    35,637 
Other increases   56    (28)   
—
    (23)
Total   (63,657)   (9,307)   (21,675)   (94,639)
Balance as of December 31, 2024   62,998    26,773    7,108    96,879 

 

(*)See Note No.37 Depreciation and Amortization.

 

(c)The future maturities (including unearned interest) of the lease liabilities as of December 31, 2025 and 2024:

 

   December 2025 
   On demand   Up to 1 month   Over 1 month
up to 3 months		   Over 3 months
up to 12 months		   Over 1 year and up to
3 years		   Over 3 years and up to
5 years		   Over 5 years   Total 
   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$ 
Lease associated to:                                
Buildings   
—
    1,551    3,099    10,731    19,628    10,676    7,399    53,084 
ATMs   
—
    802    1,603    7,206    15,062    733    20    25,426 
Total   
—
    2,353    4,702    17,937    34,690    11,409    7,419    78,510 

 

   December 2024 
   On demand   Up to 1 month   Over 1 month
up to 3 months		   Over 3 months
up to 12 months		   Over 1 year and up to
3 years		   Over 3 years and up to
5 years		   Over 5 years   Total 
   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$ 
Lease associated to:                                
Buildings   
—
    1,692    3,374    14,158    23,675    14,245    10,657    67,801 
ATMs   
—
    699    1,396    6,228    15,353    5,532    28    29,236 
Total   
—
    2,391    4,770    20,386    39,028    19,777    10,685    97,037 

The Bank and its subsidiaries record contracts with certain renewal options and for which there is reasonable certainty that such option will be exercised. In such cases, the lease term used to measure the liability and assets corresponds to an estimate of future renewals.

 

(d)The changes in the obligations for lease liabilities and the cash flows for the years 2025 and 2024 are detailed as follows:

 

   Total cash flow
for the year		 
   MCh$ 
Lease liability    
Balances as of January 1, 2024   101,480 
Liabilities for new lease agreements   14,648 
Interest accrual expenses   2,381 
Payments of principal and interests   (29,991)
Remeasurement   (235)
Derecognized contracts   (457)
Indexation   3,603 
Balances as of December 31, 2024   91,429 
      
Liabilities for new lease agreements   10,951 
Interest accrual expenses   2,112 
Payments of principal and interests   (30,897)
Remeasurement   (222)
Derecognized contracts   (1,568)
Indexation   2,538 
Balances as of December 31, 2025   74,343 

 

(e)The future cash flows related to short-term lease agreements in force as of December 31, 2025 correspond to Ch$5,071 million (Ch$3,557 million as of December 31, 2024).

 

(f)As of December 31, 2025, the minimum future rental income to be received from operating leases amounts to Ch$19,926 million (Ch$14,101 million as of December 31, 2024).