Related Party Disclosures

12 Months Ended

Dec. 31, 2025

40.	Related Party Disclosures:

Related parties are considered to be those persons or legal entities who are in positions to directly or indirectly have significant influence through their ownership or management of the Bank and its subsidiaries.

According to the above, the Bank has considered as related parties those persons or legal entities who have a direct participation or through third parties on bank ownership, where such interest exceeds 5% of the shares, and also people who, regardless of ownership, have authority and responsibility for planning, management and control of the activities of the entity or its subsidiaries. There also are considered as related the companies in which the parties related by ownership or management of the Bank have a share which is of 5% or higher, or persons who have the position of director, general manager or equivalent.

(a)

Assets and liabilities with related parties:

	Related Party Type
Type of current assets and liabilities with related parties As of December 31, 2025	Parent Entity		Other Legal Entity			Key Personnel of the Consolidated Bank			Other Related Party			Total
ASSETS	MCh$		MCh$			MCh$			MCh$			MCh$
Financial assets held for trading at fair value through profit or loss
Derivative financial instruments		—		231,036			—			—			231,036
Debt financial instruments		—		—			—			—			—
Other financial instruments		—		20			—			—			20
Non-trading financial assets mandatorily measured at fair value through profit or loss		—		—			—			—			—
Financial assets designated as at fair value through profit or loss		—		—			—			—			—
Financial assets at fair value through other comprehensive income		—		33,856			—			—			33,856
Derivative financial instruments for hedging purposes		—		—			—			—			—
Financial assets at amortized cost:
Rights by resale agreements		—		—			—			—			—
Debt financial instruments		—		—			—			—			—
Commercial loans				189,539			1,928			10,553			202,020
Residential mortgage loans		—		—			15,440			62,685			78,125
Consumer Loans		—		—			1,756			10,639			12,395
Allowances established – Loans				(1,562	)		(61	)		(438	)		(2,061	)
Other assets		17		285,355			8			95			285,475
Contingent loans		—		167,862			3,401			16,776			188,039

LIABILITIES
Financial liabilities held for trading at fair value through profit or loss
Derivative financial instruments		—		303,280			—			—			303,280
Financial liabilities designated as at fair value through profit or loss
Derivative financial instruments for hedging purposes		—		19,931			—			—			19,931
Financial liabilities at amortized cost:
Current accounts and other demand deposits		300		168,799			2,281			6,105			177,485
Time deposits and saving accounts		45,379		132,812			3,181			17,594			198,966
Obligations by repurchase agreements		—		750			—			—			750
Borrowings from financial institutions		—		137,114			—			—			137,114
Debt financial instruments issued		—		—			—			—			—
Other financial obligations		—		—			—			—			—
Lease liabilities		—		7,036			—			—			7,036
Other liabilities		—		225,578			556			2			226,136

	Related Party Type
Type of current assets and liabilities with related parties As of December 31, 2024	Parent Entity		Other Legal Entity			Key Personnel of the Consolidated Bank			Other Related Party			Total
ASSETS	MCh$		MCh$			MCh$			MCh$			MCh$
Financial assets held for trading at fair value through profit or loss
Derivative financial instruments		—		273,492			—			—			273,492
Debt financial instruments		—		—			—			—			—
Other financial instruments		—		—			—			—			—
Non-trading financial assets mandatorily measured at fair value through profit or loss		—		—			—			—			—
Financial assets designated as at fair value through profit or loss		—		—			—			—			—
Financial assets at fair value through other comprehensive income		—		5,388			—			—			5,388
Derivative financial instruments for hedging purposes		—		—			—			—			—
Financial assets at amortized cost:
Rights by resale agreements		—		—			—			—			—
Debt financial instruments		—		—			—			—			—
Commercial loans		—		266,912			1,291			9,967			278,170
Residential mortgage loans		—		—			14,694			59,861			74,555
Consumer Loans		—		—			1,656			11,482			13,138
Allowances established – Loans		—		(1,291	)		(30	)		(326	)		(1,647	)
Other assets		16		132,549			38			7			132,610
Contingent loans		—		159,749			3,822			17,761			181,332

LIABILITIES
Financial liabilities held for trading at fair value through profit or loss
Derivative financial instruments		—		300,756			—			—			300,756
Financial liabilities designated as at fair value through profit or loss		—		—			—			—			—
Derivative financial instruments for hedging purposes		—		3,137			—			—			3,137
Financial liabilities at amortized cost:
Current accounts and other demand deposits		170		141,497			2,860			6,844			151,371
Time deposits and saving accounts		151,595		78,618			3,093			19,082			252,388
Obligations by repurchase agreements		—		—			—			—			—
Borrowings from financial institutions		—		3,175			—			—			3,175
Debt financial instruments issued		—		—			—			—			—
Other financial obligations		—		—			—			—			—
Lease liabilities		—		9,200			—			—			9,200
Other liabilities		—		140,479			532			5			141,016

(b)

Income and expenses from related party transactions (*):

As of December 31, 2025	Parent Entity		Other Legal Entity			Key personnel of the consolidated Bank		Other Related party		Total
	MCh$		MCh$			MCh$		MCh$		MCh$
Interest and Inflation indexation revenue		—		19,667			1,176		5,447		26,290
Fee and commission income		219		90,950			53		63		91,285
Net Financial Result		—		(12,087	)		—		—		(12,087	)
Other income		—		—			—		—		—
Total income		219		98,530			1,229		5,510		105,488

Interest and Inflation indexation expense		7,558		4,761			157		855		13,331
Fee and commission expense		—		30,153			—		—		30,153
Expenses credit losses		—		241			35		180		456
Personnel expenses		—		96			34,430		81,084		115,610
Administrative expenses		—		11,051			3,665		76		14,792
Other expenses		—		14			14		40		68
Total expenses		7,558		46,316			38,301		82,235		174,410

As of December 31, 2024	Parent Entity		Other Legal Entity			Key personnel of the consolidated Bank		Other Related party		Total
	MCh$		MCh$			MCh$		MCh$		MCh$
Interest and Inflation indexation revenue		—		20,660			1,059		5,964		27,683
Fee and commission income		146		92,827			43		71		93,087
Net Financial Result		—		35,318			—		—		35,318
Other income		—		—			—		—		—
Total income		146		148,805			1,102		6,035		156,088

Interest and Inflation indexation expense		8,420		7,166			249		1,351		17,186
Fee and commission expense		—		28,569			—		—		28,569
Expenses credit losses		—		(1,233	)		12		94		(1,127	)
Personnel expenses		—		312			37,918		81,818		120,048
Administrative expenses		—		11,462			3,628		88		15,178
Other expenses		—		—			1		11		12
Total expenses		8,420		46,276			41,808		83,362		179,866

As of December 31, 2023	Parent Entity		Other Legal Entity			Key personnel of the consolidated Bank			Other Related party			Total
	MCh$		MCh$			MCh$			MCh$			MCh$
Interest and Inflation indexation revenue		—		29,432			1,298			6,034			36,764
Fee and commission income		165		103,906			24			84			104,179
Net Financial Result		—		(18,367	)		—			—			(18,367	)
Other income		—		215			—			—			215
Total income		165		115,186			1,322			6,118			122,791

Interest and Inflation indexation expense		1,998		7,329			546			2,505			12,378
Fee and commission expense		—		29,508			—			—			29,508
Expenses credit losses		—		(2,078	)		(3	)		(15	)		(2,096	)
Personnel expenses		—		421			38,083			80,430			118,934
Administrative expenses		—		11,776			3,786			229			15,791
Other expenses		—		—			2			23			25
Total expenses		1,998		46,956			42,414			83,172			174,540

(*)	This does not constitute a Statement of Income from operations with related parties since the assets with these parties are not necessarily equal to the liabilities and in each of them the total income and expenses are reflected and not those corresponding to matched operations.

(c)

Transactions with related parties: Below are the individual transactions in the period with related parties that are legal entities, which do not correspond to the usual operations of the line of business carried out with customers in general and when said individual transactions consider a transfer of resources, services or obligations greater than UF 2,000.

As of December 31, 2025

		Transaction description							Effect on Profit or loss				Effect on the statement Financial position
Company name	Nature of the relationship with the Bank	Type of service	Term		Renewal conditions	Transactions under equivalent conditions to those transactions conducted on an arm’s length basis	Amount MCh$		Income MCh$		Expenses MCh$		Accounts receivable MCh$		Accounts payable MCh$
Servipag Ltda.	Joint venture	Collection services		30 days	Contract	Yes		4,010		—		4,010		—		328
		IT support services		30 days	Contract	Yes		296		—		296		—		—
		Software development service		30 days	Contract	Yes		85		—		85		—		—
		IT project services		30 days	Contract	Yes		94		—		94		—		—
Bolsa de Comercio de Santiago, Bolsa de Valores	Minority investments	Brokerage commission		30 days	Contract	Yes		292		—		292		—		—
Manantial S.A.	Other related parties	General expenses		30 days	Contract	Yes		329		—		329		—		—
Universidad Del Desarrollo	Other related parties	Advertising services		30 days	Contract	Yes		336		—		336		—		336
Enex S.A.	Other related parties	Rent spaces for ATM		30 days	Contract	Yes		2,257		—		2,257		—		570
		Advertising services		30 days	Contract	Yes		132		—		132		—		—
Redbanc S.A.	Associates	Electronic transaction management services		30 days	Contract	Yes		19,080		—		19,080		—		1,609
		IT project services		30 days	Contract	Yes		207		—		207		—		—
		IT services		30 days	Contract	Yes		190		—		190		—		—
Depósito Central de Valores S.A.	Other related parties	Quality control and custodial services		30 days	Contract	Yes		764		—		764		—		22
		Custodial services		30 days	Contract	Yes		1,178		—		1,178		—		—
CCLV Contraparte Central S.A.	Minority investments	Brokerage commission		30 days	Contract	Yes		325		—		325		—		—
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Associates	Collection services		30 days	Contract	Yes		943		—		943		—		91
Inmobiliaria e Inversiones Capitolio S.A.	Other related parties	Leases		30 days	Contract	Yes		83		—		83		—		—
Fundación Teleton	Other related parties	Advertising services		30 days	Contract	Yes		577		—		577		—		268
		Donations		30 days	Contract	Yes		1,590		—		1,590		—		—
Canal 13	Other related parties	Advertising services		30 days	Contract	Yes		131		—		131		—		—
La Barra S.A.	Other related parties	Advertising services		30 days	Contract	Yes		96		—		96		—		—
Bolsa Electrónica de Chile, Bolsa de Valores	Minority investments	Brokerage commission		30 days	Contract	Yes		189		—		189		—		7
		Service of financial information		30 days	Contract	Yes		95		—		95		—		—
Citibank N.A. United Kingdom	Other related parties	Service of financial information		30 days	Contract	Yes		106		—		106		—		—
Comder Contraparte Central S.A.	Other related parties	Securities clearing services		30 days	Contract	Yes		769		—		769		—		—
Citigroup Global Markets INC	Other related parties	Brokerage commission		30 days	Contract	Yes		369		—		369		—		50
DCV Registros S.A.	Other related parties	IT services		30 days	Contract	Yes		258		—		258		—		—
Transbank S.A.	Associates	Card processing		30 days	Contract	Yes		631		—		631		—		110
		Exchange commission		30 days	Contract	Yes		77,727		77,727		—		—		—
Centro de Compensación Automatizado S.A.	Associates	Transfer services		30 days	Contract	Yes		2,850		—		2,850		—		255
		Fraud prevention services		30 days	Contract	Yes		344		—		344		—		—
		Collection services		30 days	Contract	Yes		147		—		147		—		—
Artikos Chile S.A.	Other related parties	IT services		30 days	Contract	Yes		280		—		280		—		—
		IT support services		30 days	Contract	Yes		236		—		236		—		—
Citibank N.A.	Other related parties	Connectivity business commissions		Quarterly	Contract	Yes		7,991		7,991		—		3,362		—
Desarrollos e Inversiones Internacionales SpA	Other related parties	Common area expenses		30 days	Contract	Yes		101		—		101		—		13
Plaza Oeste SPA	Other related parties	Common area expenses		30 days	Contract	Yes		167		—		167		—		50
		Financial lease agreements		30 days	Contract	Yes		250		—		250		—		592
Plaza del Trébol SPA	Other related parties	Common area expenses		30 days	Contract	Yes		106		—		106		—		127
		Finance lease contract		30 days	Contract	Yes		256		—		256		—		19
Nuevos Desarrollos S.A.	Other related parties	Finance lease contract		30 days	Contract	Yes		193		—		193		—		335
Plaza Vespucio SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		133		—		133		—		32
Plaza Tobalaba SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		133		—		133		—		—
Plaza La Serena SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		257		—		257		—		385
Inmobiliaria Mall Calama S.A.	Other related parties	Finance lease contract		30 days	Contract	Yes		148		—		148		—		—

As of December 31, 2024

		Transaction description							Effect on Profit or loss				Effect on the statement Financial position
Company name	Nature of the relationship with the Bank	Type of service	Term		Renewal conditions	Transactions under equivalent conditions to those transactions conducted on an arm’s length basis	Amount MCh$		Income MCh$		Expenses MCh$		Accounts receivable MCh$		Accounts payable MCh$

Ionix SPA	Other related parties	IT support services		30 days	Contract	Yes		141		—		141		—		—
Servipag Ltda.	Joint venture	IT support services		30 days	Contract	Yes		367		—		367		—		—
		Collection services		30 days	Contract	Yes		4,235		—		4,235		—		387
Bolsa de Comercio de Santiago, Bolsa de Valores	Minority investments	Service of financial information		30 days	Contract	Yes		356		—		356		—		25
		Brokerage commission		30 days	Contract	Yes		423		—		423		—		—
		IT support services		30 days	Contract	Yes		256		—		256		—		—
Enex S.A.	Other related parties	Rent spaces for ATM		30 days	Contract	Yes		1,740		—		1,740		—		498
Universidad del Desarrollo	Other related parties	Advertising service		30 days	Contract	Yes		126		—		126		—		—
Universidad Adolfo Ibáñez	Other related parties	Training		30 days	Contract	Yes		272		—		272		—		—
Bolsa Electrónica de Chile S.A.	Minority investments	Brokerage commission		30 days	Contract	Yes		203		—		203		—		1
		Service of financial information		30 days	Contract	Yes		117		—		117		—		—
DCV Registros S.A.	Other related parties	IT services		30 days	Contract	Yes		294		—		294		—		—
Redbanc S.A.	Associates	Electronic transaction management services		30 days	Contract	Yes		17,658		—		17,658		—		1,707
		IT project services		30 days	Contract	Yes		132		—		132		—		—
		Installation services		30 days	Contract	Yes		81		—		81		—		—
		Fraud prevention services		30 days	Contract	Yes		108		—		108		—		—
		IT services		30 days	Contract	Yes		442		—		442		—		—
Depósito Central de Valores S.A.	Other related parties	Quality control and custodial services		30 days	Contract	Yes		833		—		833		—		90
		Custodial services		30 days	Contract	Yes		1,357		—		1,357		—		—
CCLV Contraparte Central S.A.	Minority investments	Brokerage commission		30 days	Contract	Yes		352		—		352		—		22
Manantial S.A.	Other related parties	General expenses		30 days	Contract	Yes		379		—		379		—		—
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Associates	Collection services		30 days	Contract	Yes		881		—		881		—		91
Comder Contraparte Central S.A.	Other related parties	Securities clearing services		30 days	Contract	Yes		529		—		529		—		—
Citigroup Global Markets INC	Other related parties	Brokerage commission		30 days	Contract	Yes		387		—		387		—		29
Transbank S.A.	Associates	Card processing		30 days	Contract	Yes		498		—		498		—		97
		Project consultation		30 days	Contract	Yes		114		—		114		—		—
		Fraud prevention services		30 days	Contract	Yes		87		—		87		—		—
		Exchange commission		30 days	Contract	Yes		79,025		79,025		—		—		—
Centro de Compensación Automatizado S.A.	Associates	Fraud prevention services		30 days	Contract	Yes		657		—		657		—		333
		Collection services		30 days	Contract	Yes		187		—		187		—		—
		Transfer services		30 days	Contract	Yes		2,803		—		2,803		—		—
Artikos Chile S.A.	Joint venture	IT support services		30 days	Contract	Yes		422		—		422		—		2
		IT services		30 days	Contract	Yes		465		—		465		—		—
Citibank N.A.	Other related parties	Connectivity business commissions		Quarterly	Contract	Yes		8,065		8,065		—		3,272		—
Fundación Teletón	Other related parties	Advertising services		30 days	Contract	Yes		449		—		449		—		121
		Donations		30 days	Contract	Yes		1,599		—		1,599		—		—
Canal 13	Other related parties	Advertising service		30 days	Contract	Yes		202		—		202		—		73
Inmobiliaria e Inversiones Capitolio S.A.	Other related parties	Leases		30 days	Contract	Yes		84		—		84		—		—
Nuevos Desarrollos S.A.	Other related parties	Finance lease contract		30 days	Contract	Yes		180		—		180		—		496
Plaza Vespucio SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		127		—		127		—		154
Plaza Oeste SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		254		—		254		—		810
Plaza del Trebol SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		270		—		270		—		73
Plaza Tobalaba SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		135		—		135		—		113
Plaza La Serena SPA	Other related parties	Finance lease contract		30 days	Contract	Yes		223		—		223		—		543
Inmobiliaria Mall Calama S.A.	Other related parties	Finance lease contract		30 days	Contract	Yes		141		—		141		—		137

(d)

Payments to the Board of Directors and to key personnel of the management of the Bank and its subsidiaries:

	2025		2024		2023
	MCh$		MCh$		MCh$
Board of Directors:
Payment of remuneration and allowances of the Board of Directors - Bank and its subsidiaries		3,641		3,500		3,347
Other Board of Director´s expenses		80		78		111

Key Personnel of the Management of the Bank and its Subsidiaries:
Payment for short-term employee benefits		33,118		33,779		36,535
Payment for severance		1,312		4,139		1,548
Subtotal		34,430		37,918		38,083
Total		38,151		41,496		41,541

(e)

Composition of the Board of Directors and key personnel of the Management of the Bank and its subsidiaries:

	2025		2024
	No. of executives
Board of Directors
Directors – Bank and its subsidiaries		17		17

Key Personnel of the Management of the Bank and its Subsidiaries:
CEO – Bank		1		1
CEOs – Subsidiaries		5		5
Division / Area Managers– Bank		74		74
Division / Area Managers– Subsidiaries		30		27
Subtotal		110		107
Total		127		124