Exhibit 99.1

   

BANCO DE CHILE AND SUBSIDIARIES

INDEX

I.		Interim Consolidated Statements of Financial Position
II.		Interim Consolidated Statements of Income
III.		Interim Consolidated Statements of Other Comprehensive Income
IV.		Interim Consolidated Statements of Cash Flows
V.		Interim Consolidated Statements of Changes in Equity
VI.		Notes to the Interim Consolidated Financial Statements
MCh$	=	Millions of Chilean pesos
BCh$	=	Billions of Chilean pesos
MUS$	=	Millions of U.S. dollars
ThUS$	=	Thousands of U.S. dollars
UF or CLF	=	Unidad de Fomento
		(The UF is an inflation-indexed, Chilean peso denominated monetary unit set daily in advance on the basis of the previous month’s inflation rate).
Ch$ or CLP	=	Chilean pesos
US$ or USD	=	U.S. dollar
JPY	=	Japanese yen
EUR	=	Euro
HKD	=	Hong Kong dollar
CHF	=	Swiss Franc
PEN	=	Peruvian sol
AUD	=	Australian dollar
NOK	=	Norwegian krone
MXN	=	Mexican peso
IFRS	=	International Financial Reporting Standards
IAS	=	International Accounting Standards
RAN	=	Updated Standards Compilation issued by the Chilean Financial Market Commission (“CMF”)
IFRIC	=	International Financial Reporting Interpretations Committee
SIC	=	Standards Interpretation Committee

BANCO DE CHILE AND SUBSIDIARIES

INDEX

		Page
Interim Consolidated Statements of Financial Position		3
Interim Consolidated Statements of Income		5
Interim Consolidated Statements of Other Comprehensive Income		7
Interim Consolidated Statements of Cash Flows		8
Interim Consolidated Statements of Changes in Equity		10
1.	Company information:	11
2.	Summary of Significant Accounting Policies:	12
3.	New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted:	49
4.	Changes in Accounting Policies	53
5.	Relevant Events:	54
6.	Business Segments:	58
7.	Cash and Cash Equivalents:	61
8.	Financial Assets Held for Trading at Fair Value through Profit or Loss:	62
9.	Non-trading Financial Assets mandatorily measured at Fair Value through Profit or Loss:	64
10.	Financial Assets and Liabilities designated as at Fair Value through Profit or Loss:	64
11.	Financial Assets at Fair Value through Other Comprehensive Income:	65
12.	Derivative Financial Instruments for hedging purposes:	67
13.	Financial assets at amortized cost:	70
14.	Investments in other companies:	90
15.	Intangible Assets:	92
16.	Property and equipment:	93
17.	Right-of-use assets and Lease liabilities:	94
18.	Taxes:	97
19.	Other Assets:	102
20.	Non-current assets and disposal groups held for sale and Liabilities included in disposal groups for sale:	103
21.	Financial liabilities held for trading at fair value through profit or loss:	104
22.	Financial liabilities at amortized cost:	105
23.	Regulatory capital financial instruments:	111
24.	Provisions for contingencies:	114
25.	Provision for dividends, interests and reappraisal of regulatory capital financial instruments:	118
26.	Special provisions for credit risk:	119
27.	Other Liabilities:	120
28.	Equity:	121
29.	Contingencies and Commitments:	126
30.	Interest Revenue and Expenses:	130
31.	UF indexation revenue and expense:	133
32.	Income and Expenses from commissions:	136
33.	Net Financial income (expense):	137
34.	Income attributable to investments in other companies:	138
35.	Result from non-current assets and disposal groups held for sale not admissible as discontinued operations:	139
36.	Other operating Income and Expenses:	139
37.	Expenses from salaries and employee benefits:	140
38.	Administrative expenses:	141
39.	Depreciation and Amortization:	142
40.	Impairment of non-financial assets:	142
41.	Credit loss expense:	143
42.	Income from discontinued operations:	145
43.	Related Party Disclosures:	145
44.	Fair Value of Financial Assets and Liabilities:	152
45.	Maturity according to their remaining Terms of Financial Assets and Liabilities:	164
46.	Financial and Non-Financial Assets and Liabilities by Currency:	166
47.	Risk Management and Report:	167
48.	Information on Regulatory Capital and Capital Adequacy Ratios:	207
49.	Subsequent Events:	212

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of September 30, 2025 and December 31, 2024

		September		December
	Notes	2025		2024
		MCh$		MCh$
ASSETS
Cash and due from banks	7		2,055,697		2,699,076
Transactions in the course of collection	7		586,308		372,456
Financial assets held for trading at fair value through profit or loss:
Derivative financial instruments	8		1,766,262		2,303,353
Debt financial instruments	8		3,197,813		1,714,381
Others	8		403,914		411,689
Non-trading financial assets mandatorily measured at fair value through profit or loss	9		—		—
Financial assets at fair value through profit or loss	10		—		—
Financial assets at fair value through other comprehensive income:
Debt financial instruments	11		3,283,820		2,088,345
Others	11		—		—
Derivative financial instruments for hedging purposes	12		69,057		73,959
Financial assets at amortized cost:
Rights by resale agreements and securities lending	13		106,523		87,291
Debt financial instruments	13		458,332		944,074
Loans and advances to Banks	13		2,061,577		666,815
Loans to customers - Commercial loans	13		19,846,324		19,724,933
Loans to customers - Residential mortgage loans	13		13,804,608		13,180,186
Loans to customers - Consumer loans	13		5,136,132		5,183,917
Investments in other companies	14		83,265		76,769
Intangible assets	15		168,125		158,556
Property and equipment	16		179,177		189,073
Right-of-use assets	17		84,621		96,879
Current tax assets	18		5,819		159,869
Deferred tax assets	18		562,607		556,829
Other assets	19		1,580,799		1,373,541
Non-current assets and disposal groups held for sale	20		29,313		33,450
TOTAL ASSETS			55,470,093		52,095,441

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

3

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of September 30, 2025 and December 31, 2024

		September			December
	Notes	2025			2024
		MCh$			MCh$
LIABILITIES
Transactions in the course of payments	7		519,938			283,605
Financial liabilities held for trading at fair value through profit or loss:
Derivative financial instruments	21		1,912,284			2,444,806
Others	21		1,381			990
Financial liabilities designated as at fair value through profit or loss	10		—			—
Derivative Financial Instruments for hedging purposes	12		184,481			141,040
Financial liabilities at amortized cost:
Current accounts and other demand deposits	22		14,323,346			14,263,303
Saving accounts and time deposits	22		15,139,286			14,168,703
Obligations by repurchase agreements and securities lending	22		168,080			109,794
Borrowings from financial institutions	22		1,525,228			1,103,468
Debt financial instruments issued	22		11,335,551			9,690,069
Other financial obligations	22		281,542			284,479
Lease liabilities	17		79,704			91,429
Regulatory capital financial instruments	23		1,095,083			1,068,879
Provisions for contingencies	24		173,289			194,753
Provision for dividends, interests and reappraisal  of regulatory capital financial instruments	25		468,332			597,228
Special provisions for credit risk	26		728,625			774,184
Current tax liabilities	18		49,996			132
Deferred tax liabilities	18		1,323			166
Other liabilities	27		1,801,079			1,255,412
Liabilities included in disposal groups held for sale	20		—			—
TOTAL LIABILITIES			49,788,548			46,472,440
EQUITY
Capital	28		2,420,538			2,420,538
Reserves	28		711,658			709,742
Accumulated other comprehensive income
Items that are not reclassified in profit and loss	28		6,906			7,552
Items that can be reclassified to profit and loss	28		(6,741	)		(3,775	)
Retained earnings from previous periods	28		2,090,790			1,878,778
Income for the period	28		926,725			1,207,392
Less: Provision for dividends, interests and reappraisal  of regulatory capital financial instruments	28		(468,332	)		(597,228	)
Shareholders of the Bank	28		5,681,544			5,622,999
Non-controlling interests	28		1			2
TOTAL EQUITY			5,681,545			5,623,001
TOTAL LIABILITIES AND EQUITY			55,470,093			52,095,441

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

4

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF INCOME

For the periods ended September 30, 2025 and 2024

		For the nine-month period ended September 30,						For the three-month period ended September 30,
	Notes	2025			2024			2025			2024
		MCh$			MCh$			MCh$			MCh$
Interest revenue	30		2,033,098			2,233,807			687,107			691,255
Interest expense	30		(734,552	)		(893,926	)		(248,900	)		(266,476	)
Net interest income			1,298,546			1,339,881			438,207			424,779
UF indexation revenue	31		552,569			570,342			110,529			172,542
UF indexation expense	31		(299,355	)		(324,974	)		(60,893	)		(97,248	)
Net income from UF indexation			253,214			245,368			49,636			75,294
Income from commissions	32		586,936			542,357			199,017			181,573
Expense from commissions	32		(114,163	)		(115,124	)		(38,768	)		(35,836	)
Net income from commissions			472,773			427,233			160,249			145,737
Financial income (expense) for:
Financial assets and liabilities held for trading	33		120,193			139,247			42,386			63,663
Non-trading financial assets mandatorily measured at fair value through profit or loss	33		—			—			—			—
Financial assets and liabilities designated as at fair value through profit or loss	33		—			—			—			—
Result from derecognition of financial assets and liabilities at amortized cost and financial assets at fair value through other comprehensive income	33		11,446			8,293			9,400			3,212
Exchange, indexation and accounting hedging of foreign currency	33		70,692			77,440			20,952			(4,518	)
Reclassification of financial assets for changes in the business model	33		—			—			—			—
Other financial result	33		—			—			—			—
Net Financial income (expense)	33		202,331			224,980			72,738			62,357
Income attributable to investments in other companies	34		8,481			7,084			2,670			3,004
Result from non-current assets and disposal groups held for sale not admissible as discontinued operations	35		3,761			(2,465	)		2,789			(647	)
Other operating income	36		38,357			30,052			9,394			10,322
TOTAL OPERATING INCOME			2,277,463			2,272,133			735,683			720,846
Expenses from salaries and employee benefits	37		(418,563	)		(419,369	)		(138,125	)		(139,535	)
Administrative expenses	38		(321,097	)		(313,467	)		(106,927	)		(101,563	)
Depreciation and amortization	39		(71,023	)		(70,951	)		(23,668	)		(24,163	)
Impairment of non-financial assets	40		(2,826	)		(1,471	)		(386	)		41
Other operating expenses	36		(24,809	)		(24,330	)		(7,240	)		(7,721	)
TOTAL OPERATING EXPENSES			(838,318	)		(829,588	)		(276,346	)		(272,941	)
OPERATING RESULT BEFORE CREDIT LOSSES			1,439,145			1,442,545			459,337			447,905

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

5

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF INCOME

For the periods ended September 30, 2025 and 2024

		For the nine-month period ended September 30,						For the three-month period ended September 30,
	Notes	2025			2024			2025			2024
		MCh$			MCh$			MCh$			MCh$
Credit loss expense for:
Provisions for credit risk of loans and advances to banks and loans to customers	41		(359,665	)		(333,712	)		(105,363	)		(107,477	)
Special provisions for credit risk	41		45,140			(2,532	)		9,399			5,016
Recovery of written-off credits	41		51,580			46,692			17,904			18,385
Impairments for credit risk from other financial assets at amortized cost and financial assets at fair value through other comprehensive income	41		(3,135	)		1,094			(1,500	)		3,722
Credit loss expense	41		(266,080	)		(288,458	)		(79,560	)		(80,354	)
NET OPERATING INCOME			1,173,065			1,154,087			379,777			367,551
Income from continuing operations before tax			1,173,065			1,154,087			379,777			367,551
Income tax	18		(246,340	)		(244,761	)		(86,863	)		(79,480	)
Income from continuing operations after tax			926,725			909,326			292,914			288,071
Income from discontinued operations before tax			—			—			—			—
Income tax from discontinued operations	18		—			—			—			—
Income from discontinued operations after tax	42		—			—			—			—
NET INCOME FOR THE PERIOD	28		926,725			909,326			292,914			288,071
Attributable to:
Shareholders of the Bank	28		926,725			909,326			292,914			288,071
Non-controlling interests			—			—			—			—
Earnings per share:		$			$			$			$
Basic earnings	28		9.17			9.00			2.90			2.85
Diluted earnings	28		9.17			9.00			2.90			2.85

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

6

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME

For the periods ended September 30, 2025 and 2024

		For the nine-month period ended September 30,						For the three-month period ended September 30,
	Notes	2025			2024			2025			2024
		MCh$			MCh$			MCh$			MCh$
NET INCOME FOR THE PERIOD	28		926,725			909,326			292,914			288,071
ITEMS THAT WILL NOT BE RECLASSIFIED IN PROFIT OR LOSS
Re-measurement of the liability (asset) for net defined benefits and actuarial results for other employee benefit plans	28		(62	)		115			—			(66	)
Fair value changes of equity instruments designated as at fair value through other comprehensive income	28		(125	)		(1,241	)		117			(397	)
Fair value changes of financial liabilities designated as at fair value through profit or loss attributable to changes in the credit risk of the financial liability	28		—			—			—			—
Others	28		—			—			—			—
OTHER COMPREHENSIVE INCOME THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS BEFORE TAX			(187	)		(1,126	)		117			(463	)
Income tax on other comprehensive income that will not be reclassified to profit or loss	28		(459	)		1,161			(28	)		144
TOTAL OTHER COMPREHENSIVE INCOME THAT WILL NOT BE RECLASSIFIED TO INCOME AFTER TAXES	28		(646	)		35			89			(319	)
ITEMS THAT CAN BE RECLASSIFIED TO PROFIT OR LOSS
Fair value changes of financial assets at fair value through other comprehensive income	28		8,698			10,846			967			13,890
Cash flow hedges	28		(14,892	)		(22,719	)		(26,994	)		(28,157	)
Participation in other comprehensive income of entities registered under the equity method	28		58			40			32			39
OTHER COMPREHENSIVE INCOME THAT WILL BE RECLASSIFIED TO INCOME BEFORE TAXES			(6,136	)		(11,833	)		(25,995	)		(14,228	)
Income tax on other comprehensive income that can be reclassified in profit or loss	28		3,170			4,402			7,227			8,100
TOTAL OTHER COMPREHENSIVE INCOME THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS AFTER TAX	28		(2,966	)		(7,431	)		(18,768	)		(6,128	)
TOTAL OTHER COMPREHENSIVE INCOME FOR THE PERIOD	28		(3,612	)		(7,396	)		(18,679	)		(6,447	)
CONSOLIDATED COMPREHENSIVE INCOME FOR THE PERIOD			923,113			901,930			274,235			281,624
Attributable to:
Shareholders of the Bank			923,113			901,930			274,235			281,624
Non-controlling interests			—			—			—			—

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

7

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS

For the periods ended September 30, 2025 and 2024

		For the nine-month period ended September 30,
	Notes	2025			2024
		MCh$			MCh$
CASH FLOW FROM OPERATING ACTIVITIES:
Profit for the period before taxes			1,173,065			1,154,087
Income tax	18		(246,340	)		(244,761	)
Net income for the period			926,725			909,326
Charges (credits) to income (loss) that do not represent cash flows:
Depreciation and amortization	39		71,023			70,951
Impairment of non-financial assets	40		2,826			1,471
Allowances established for credit risk			368,127			336,911
Provisions for contingent loans	41		18,568			(1,761	)
Additional provisions	41		(69,035	)		—
Fair value of debt financial instruments held for trading at fair value through in profit or loss			(4,034	)		(4,650	)
Change in deferred tax assets and liabilities	18		(5,914	)		12,572
Net (income) loss from investments in companies with significant influence	34		(8,041	)		(6,738	)
Net (income) loss on sale of assets received in payments			(1,527	)		(975	)
Net (income) loss on sale of fixed assets	35		(6,182	)		(880	)
Write-offs of assets received in payment	35		12,269			9,728
Other charges (credits) that do not represent cash flows			14,047			3,359
Net change in exchange rates, interest, readjustments and commissions accrued on assets and liabilities			514,218			451,291
Changes due to (increase) decrease in assets and liabilities affecting the operating flow:
Net (increase) decrease in accounts receivable from banks			(1,401,140	)		818,071
Net (increase) decrease in loans and accounts receivables from customers			(1,025,666	)		(826,239	)
Net (increase) decrease of debt financial instruments held for trading at fair value through profit or loss			(150,724	)		511,037
Net (increase) decrease in other assets and liabilities			553,377			(308,319	)
Increase (decrease) in deposits and other demand obligations			61,469			(76,750	)
Increase (decrease) in repurchase agreements and securities loans			62,931			(71,033	)
Increase (decrease) in deposits and other time deposits			984,656			(702,049	)
Sale of assets received in lieu of payment			21,783			14,382
Increase (decrease) in obligations with foreign banks			451,830			123,393
Increase (decrease) in other financial obligations			(4,959	)		(60,992	)
Increase (decrease) in obligations with the Central Bank of Chile			—			(4,348,400	)
Net increase (decrease) of debt financial instruments at fair value through other comprehensive income			(1,193,542	)		1,758,535
Net (increase) decrease of financial instruments at amortized cost			380,110			506,335
Total net cash flows provided by (used in) operating activities			573,195			(881,424	)
CASH FLOW FROM INVESTING ACTIVITIES:
Leasehold improvements	17		(489	)		(828	)
Property and equipment purchase	16		(11,831	)		(12,145	)
Property and equipment sale			8,515			1,237
Sale of investments in companies			—			2,294
Acquisition of intangibles	15		(39,685	)		(42,757	)
Dividend received of investments in companies			3,814			2,116
Total net cash flows provided by (used in) investing activities			(39,676	)		(50,083	)
CASH FLOW FROM FINANCING ACTIVITIES:
Attributable to the interest of the owners:
Redemption and payment of interest of letters of credit			(264	)		(485	)
Redemption and payment of interest on current bonds			(1,120,245	)		(836,907	)
Redemption and payment of interest on subordinated bonds			(29,488	)		(28,144	)
Current bonds issuance	22		2,331,480			792,603
Subordinated bonds issuance			—			—
Payment of common stock dividends	28		(995,380	)		(815,932	)
Principal and interest payments for obligations under lease contracts	17		(23,239	)		(22,513	)
Attributable to non-controlling interest:
Dividend payment and/or withdrawals of paid-in capital in respect of the subsidiaries corresponding to the non-controlling interest			—			—
Total net cash flows provided by (used in) financing activities			162,864			(911,378	)
VARIATION IN CASH AND CASH EQUIVALENTS DURING THE PERIOD			696,383			(1,842,885	)
Effect of exchange rate changes on cash and cash equivalents			(21,144	)		39,856
Opening balance of cash and cash equivalent	7		4,489,586			5,544,147
Final balance of cash and cash equivalent	7		5,164,825			3,741,118

	For the nine-month period ended September 30,
	2025			2024
	MCh$			MCh$
Interest operating cash flow:
Interest and readjustments received		2,632,071			2,773,512
Interest and readjustments paid		(975,524	)		(741,087	)

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements 

8

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS

For the period between January 1, and September 30, 2025

Reconciliation of liabilities arising from financing activities:

						Changes from non-cash Flow items
	12.31.2024		Net Cash Flow			Acquisition / (Disposals)		Foreign currency		UF Movement		Changes other than Cash		09.30.2025
	MCh$		MCh$			MCh$		MCh$		MCh$		MCh$		MCh$
Letters of credit		850		(264	)		—		—		18		—		604
Bonds		10,758,098		1,181,747			—		28,070		462,115		—		12,430,030
Dividends paid		597,228		(995,380	)		—		—		—		866,484		468,332
Obligations for lease contracts		91,429		(23,239	)		7,782		—		3,732		—		79,704
Dividend payment and/or withdrawals of paid-in capital in respect of the subsidiaries corresponding to the non-controlling interest		—		—			—		—		—		—		—
Total liabilities from financing activities		11,447,605		162,864			7,782		28,070		465,865		866,484		12,978,670

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

9

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

For the periods between January 1, and September 30, 2025 and 2024

		Attributable to shareholders of the Bank
	Note	Capital		Reserves		Accumulated other comprehensive income			Retained earnings from previous years and income (loss) for the year			Total			Non- controlling interests			Total Equity
		MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$
Opening balances as of January 1, 2024			2,420,538		709,742		24,242			2,082,761			5,237,283			2			5,237,285
Dividends distributed and paid	28		—		—		—			(815,932	)		(815,932	)		(2	)		(815,934	)
Application of provision for payment of common stock dividends			—		—		—			611,949			611,949			—			611,949
Provision for payment of common stock dividends	28		—		—		—			(460,587	)		(460,587	)		—			(460,587	)
Subtotal: transactions with owners during the period			—		—		—			(664,570	)		(664,570	)		(2	)		(664,572	)
Income for the period 2024	28		—		—		—			909,326			909,326			—			909,326
Other comprehensive income for the period	28		—		—		(7,396	)		—			(7,396	)		—			(7,396	)
Subtotal: Comprehensive income for the period			—		—		(7,396	)		909,326			901,930			—			901,930
Balances as of September 30, 2024			2,420,538		709,742		16,846			2,327,517			5,474,643			—			5,474,643
Dividends distributed and paid			—		—		—			—			—			2			2
Application of provision for payment of common stock dividends			—		—		—			—			—			—			—
Provision for payment of common stock dividends			—		—		—			(136,641	)		(136,641	)		—			(136,641	)
Subtotal: transactions with owners during the period			—		—		—			(136,641	)		(136,641	)		2			(136,639	)
Income for the period 2024			—		—		—			298,066			298,066			—			298,066
Other comprehensive income for the period			—		—		(13,069	)		—			(13,069	)		—			(13,069	)
Subtotal: Comprehensive income for the period			—		—		(13,069	)		298,066			284,997			—			284,997
Balances as of December 31, 2024			2,420,538		709,742		3,777			2,488,942			5,622,999			2			5,623,001
Dividends distributed and paid	28		—		—		—			(995,380	)		(995,380	)		(1	)		(995,381	)
Application of provision for payment of common stock dividends	28		—		—		—			597,228			597,228			—			597,228
Provision for payment of common stock dividends	28		—		—		—			(468,332	)		(468,332	)		—			(468,332	)
Subtotal: transactions with owners during the period			—		—		—			(866,484	)		(866,484	)		(1	)		(866,485	)
Income for the period 2025	28		—		—		—			926,725			926,725			—			926,725
Other comprehensive income for the period	28		—		1,916		(3,612	)		—			(1,696	)		—			(1,696	)
Subtotal: Comprehensive income for the period			—		1,916		(3,612	)		926,725			925,029			—			925,029
Balances as of September 30, 2025			2,420,538		711,658		165			2,549,183			5,681,544			1			5,681,545

The accompanying notes 1 to 49 are an integral part of these interim consolidated financial statements

10

BANCO DE CHILE AND SUBSIDIARIES

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

As of September 30, 2025 and 2024 and December 31, 2024

1. Company information:

Banco de Chile (“The Bank”) is authorized to operate as a commercial bank since September 17, 1996, being, in conformity with the stipulations of article 25 of Law No. 19,396, the legal continuation of Banco de Chile resulting from the merger of the Banco Nacional de Chile, Banco Agrícola and Banco de Valparaiso, which was constituted by public deed dated October 28, 1893, granted before the Notary Public of Santiago, Mr. Eduardo Reyes Lavalle, authorized by Supreme Decree of November 28, 1893.

The Bank is a Corporation organized under the laws of the Republic of Chile, regulated by the Chilean Commission for the Financial Market (“CMF”). Since 2001, it is subject to the supervision of the Securities and Exchange Commission of the United States of America (“SEC”), in consideration of the fact that the Bank is registered on the New York Stock Exchange (“NYSE”), through an American Depositary Receipt (“ADR”).

Banco de Chile offers a broad range of banking services to its customers, ranging from individuals to large corporations. Additionally, the Bank offers international as well as treasury banking services, in addition to those offered by subsidiaries that include securities brokerage, mutual fund and investment management, insurance brokerage and financial advisory services.

Banco de Chile’s legal address is Ahumada 251, Santiago, Chile and its website is www.bancochile.cl.

11

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies:

(a) Legal Provisions:

Decree Law No. 3,538 of 1980, according to the text superseded by the first article of Law No. 21,000 that “Creates the Financial Market Commission”, provides in number 6 of its article 5 that the Financial Market Commission (“CMF”) may “set the standards for the preparation and presentation of reports, balance sheets, statements of situation and other financial statements of the audited entities and determine the principles under which they must keep their accounting records”.

According to the current legal framework, banks must use the accounting principles established by the CMF and in everything that is not dealt with by it or in contravention of its instructions, they must adhere to the generally accepted accounting principles, which correspond to the technical standards issued by the Colegio de Contadores de Chile A.G., coinciding with the Accounting Standards of International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”). Should any discrepancy exist between accounting principles generally accepted in Chile and the accounting standards issued by the CMF, the latter shall prevail.

The notes to the Interim Consolidated Financial Statements contain additional information to that presented in the Interim Consolidated Statement of Financial Position, Interim Consolidated Statement of Income, Interim Consolidated Statement of Other Comprehensive Income, Interim Consolidated Statement of Changes in Equity and Interim Consolidated Statement of Cash Flows. They provide narrative descriptions or disaggregation of such statements in a clear, relevant, reliable and comparable manner.

(b) Basis of Consolidation:

The Interim Consolidated Financial Statements of Banco de Chile for the periods ended September 30, 2025 and December 31, 2024, have been consolidated with its subsidiaries, using the global integration method (line-by-line). These contain preparation of stand-alone Financial Statements of the Bank and between subsidiaries included in the consolidation, and include the adjustments and reclassifications required for consistent application of the accounting policies and measurement criteria applied by the Bank. The Interim Consolidated Financial Statements have been prepared using consistent accounting policies for similar transactions and other events, in equivalent circumstances.

Significant intercompany transactions and balances (assets and liabilities, equity, income, expenses and cash flows) generated from operations performed between the Bank and its subsidiaries have been eliminated in the consolidation process. The non-controlling interest corresponding to the participation percentage of third parties in subsidiaries, which the Bank does not own directly or indirectly, has been recognized and is shown separately in the consolidated shareholders’ equity and consolidated income statement of the bank.

12

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(b) Basis of Consolidation, continued:

− Subsidiaries:

Interim Consolidated Financial Statements for the periods ended September 30, 2025 and 2024 include the Financial Statements of the Bank and its subsidiaries in accordance with IFRS 10 “Consolidated Financial Statements”.

The entities controlled by the Bank and consolidated are detailed as follows:

				Ownership interest
				Direct				Indirect				Total
			Functional	September		December		September		December		September		December
Rut	Subsidiaries	Country	Currency	2025		2024		2025		2024		2025		2024
				%		%		%		%		%		%
96,767,630-6	Banchile Administradora General de Fondos S.A.	Chile	Ch$		99.98		99.98		0.02		0.02		100.00		100.00
96,543,250-7	Banchile Asesoría Financiera S.A.	Chile	Ch$		99.96		99.96		—		—		99.96		99.96
77,191,070-K	Banchile Corredores de Seguros Ltda.	Chile	Ch$		99.83		99.83		0.17		0.17		100.00		100.00
96,571,220-8	Banchile Corredores de Bolsa S.A.	Chile	Ch$		99.70		99.70		0.30		0.30		100.00		100.00
77,955,969-6	Operadora de Tarjetas B-Pago S.A. (*)	Chile	Ch$		99.90		99.90		0.10		0.10		100.00		100.00
96,645,790-2	Socofin S.A. (**)	Chile	Ch$		—		99.00		—		1.00		—		100.00

(*) On July 29, 2024, the public deed of incorporation of the subsidiary of Banco de Chile was signed and on June 24, 2025, the company’s name was changed to Operadora de Tarjetas Banchile Pagos S.A.

(**) On June 17, 2025, the CMF approved, by exempt resolution, the request to absorb and dissolve the subsidiary, which became effective on July 4, 2025. See Note 5 letter (d) and (g) in Relevant Events.

− Investments in associates and joint ventures:

Associated entities are those over which the Bank has the capacity to exercise significant influence, without having control over the associate.

Investments in associates where there exists significant influence are accounted for using the equity method of accounting (Note 14 Investments in other companies).

Joint Ventures are joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. Joint control exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.

Investments defined as a “Joint Venture” will be registered according to the equity method.

The investment in other companies that, due to its characteristics, is defined as “Joint Venture” is Servipag Ltda.

− Minority investments in other companies:

On initial recognition, the Bank and subsidiaries may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of an investment in an equity instrument that is not held for trading and is not contingent consideration recognized by an acquirer in a business combination to which IFRS 3 is applied.

13

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(b) Basis of Consolidation, continued:

− Fund management:

The Bank and its subsidiaries manage and administer assets held in mutual funds and other investment products on behalf of investors, receiving a payment according to the service provided and market conditions. Managed resources are owned by third parties and, therefore, not included in the Consolidated Statements of Financial Position.

In accordance with IFRS 10, for consolidation purposes it is necessary to assess the role of the Bank and its subsidiaries with respect to the funds they manage, having to determine whether such role is that of an Agent or Principal.

The Bank and its subsidiaries manage on behalf and for the benefit of investors, acting in that relationship only as an Agent. Under such category, and as provided in the aforementioned regulation, it does not control such funds when exercising their authority to make decisions. Accordingly, as of September 30, 2025 and 2024 as acting as agents, are not included in the consolidation of any fund.

(c) Non-controlling interest:

Non-controlling interest represents the share of losses, income and net assets which, the Bank does not control directly or indirectly, the Bank does not own. It is presented separately from the equity of the owners of the Bank in the Consolidated Statements of Income and the Consolidated Statements of Financial Position.

(d) Use of Estimates and Judgment:

Preparing Interim Consolidated Financial Statements requires Management to make judgments, estimations and assumptions that affect the application of accounting policies and the valuation of assets, liabilities, income and expenses presented. Actual results could differ from these estimated amounts. The estimates made refer to:

- Impairment losses on assets and liabilities (Notes 11, 13, 15, 16, 17 and 40);

- Allowance for credit losses (Notes 13, 26 and 41);

- Expenses for amortization of intangible assets, depreciation of property and equipment and leased assets and lease liabilities (Notes 15, 16 and 17);

- Current and deferred taxes (Note 18);

- Provisions (Note 24);

- Contingencies and commitments (Note 29);

- Fair value of financial assets and liabilities (Notes 8, 11, 12, 21 and 44).

Estimates and relevant assumptions are regularly reviewed by Management in order to quantify certain assets, liabilities, revenue, expenses and commitments.

During the period ended September 30, 2025, there have been no significant changes in the estimates made with the exception of that indicated in Note 4 Changes in Accounting Policies.

14

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(e) Financial Assets:

The classification, measurement and presentation of financial assets has been performed based on the standards issued by the CMF in the Compendium of Accounting Standards for Banks or “CNCB” (per its Spanish acronym), considering the criteria described below:

Classification of financial assets:

On initial recognition, a financial asset is classified within the following categories: Financial assets held for trading at fair value through profit or loss; 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 and Financial assets at amortized cost.

The criteria for classifying financial assets, which includes the standards defined in IFRS 9, depends on the business model with which the entity manages the assets and the contractual characteristics of the cash flows, commonly known as the “Solely Payments of Principal and Interest” (SPPI) criterion.

The measurement of these assets should reflect how the Bank manages groups of financial assets and does not depend on the intent for an individual instrument.

A financial asset shall be measured at amortized cost if both of the following conditions are met:

- The financial asset is held within a business model whose objective is to hold financial assets to collect contractual cash flows and

- The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

A financial asset shall be measured at fair value through other comprehensive income if the following two conditions are met:

- It is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and

- The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

A financial asset will be classified at fair value through profit or loss whenever, due to the business model or the characteristics of its contractual cash flows, it is not appropriate to classify it in any of the other categories described above.

15

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(e) Financial Assets, continued:

Measurement of financial assets:

Initial recognition:

Financial assets are initially recognized at fair value plus, in the case of a financial asset that is not carried at fair value through profit or loss, the transaction costs that are directly attributable to its acquisition or issuance, using the Effective Interest Rate method (EIT). The calculation of the effective interest rate includes all fees, commissions and other items paid or received that are part of the effective interest rate. Transaction costs include incremental costs that are directly attributable to the acquisition or issuance of a financial asset.

Subsequent measurement:

All variations in the value of financial assets due to the accrual of interest and items treated as interest are recorded in “Interest income” or “Interest expense” of the Consolidated Statement of Income for the year in which the accrual occurred, except for trading derivatives that are not part of accounting hedges.

Changes in the valuations that occur subsequent to initial registration for reasons other than those mentioned in the preceding paragraph, are treated as described below, based on the categories in which the financial assets are classified.

Financial assets held for trading at fair value through profit or loss, Non-trading financial assets mandatorily measured at fair value through profit or loss and financial assets designated as at fair value through profit or loss:

The caption “Financial assets held for trading at fair value through profit or loss” will record financial assets whose business model aims to generate profits through purchases and sales or to generate results at short-term.

The financial assets recorded under “Non-trading Financial assets mandatorily measured at fair value through profit or loss” are assigned to a business model whose objective is achieved by obtaining contractual cash flows and/or selling financial assets but where the cash flows contracts have not met the conditions of the SPPI test.

The caption “Financial assets designated as at fair value through profit or loss” will classify financial assets only when such designation eliminates or significantly reduces the inconsistency in the measurement or in the recognition that would arise from valuing or recognizing the assets on a different basis.

The assets recorded in these items are valued after their acquisition at their fair value and changes in their value are recorded, at their net amount, under “Financial assets and liabilities held for trading”, “Non-trading financial assets and liabilities mandatorily measured at fair value through profit or loss” and “Financial assets and liabilities designated as at fair value through profit or loss” of the Consolidated Statement of Income. Variations originated from differences are recorded under “Foreign currency changes, UF indexation and accounting hedge” in the Consolidated Statement of Income.

16

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(e) Financial Assets, continued:

Financial assets at fair value through other comprehensive income:

− Debt financial instruments:

The assets recorded in this item are measured at their fair value, interest income and indexation of these instruments, as well as exchange differences and impairment arising, are recorded in the Consolidated Statement of Income, whereas subsequent variations in their valuation are temporarily recorded (for its amount net of taxes) in “Changes in the fair value of financial assets at fair value through other comprehensive income” of the Consolidated Statements of Other Comprehensive Income.

The amounts recorded in “Changes in the fair value of financial assets at fair value through other comprehensive income” continue to be part of the Bank’s consolidated equity until the asset is derecognized in the consolidated balance. Should these assets be sold, the resulting gain or loss is recognized in “Financial result for derecognizing financial assets and liabilities at amortized cost and financial assets at fair value through other comprehensive income” in the Consolidated Statement of Income.

Net impairment losses on financial assets at fair value through other comprehensive income occurred during the year are recorded in “Impairment due to credit risk of other financial assets at amortized cost and financial assets at fair value through other comprehensive income” in the Consolidated Statement of Income.

− Equity financial instruments:

On initial recognition, the Bank may make the irrevocable decision to present subsequent changes in fair value in other comprehensive income. Subsequent variations in this valuation will be recognized in “Changes in fair value of equity instruments designated as at fair value through other comprehensive income.” The dividends received from these investments are recorded in “Income from investments in companies” in the Consolidated Statement of Income. These instruments are not subject to the impairment model of IFRS 9.

− Financial assets at amortized cost:

The assets recorded in this item of the Consolidated Statement of Financial Position are measured after their acquisition at their “amortized cost”, in accordance with the effective interest method. They are subdivided according to the following:

- Investment under resale agreements and securities loans (Note 13 (a)).

- Debt financial instruments (Note 13 (b)).

- Due from banks (Note 13 (c)).

- Loans and accounts receivable from customers (Note 13 (d)).

Losses due to impairment of these assets generated in each year are recorded in “Provisions for credit risk and loans and accounts receivable from customers” and “Impairment due to credit risk of other financial assets at amortized cost and financial assets at fair value through other comprehensive income” in the Consolidated Statement of Income.

17

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(e) Financial Assets, continued:

− Investment under resale agreements, obligations under repurchase agreements and securities loans:

Resale agreement operations are carried out as a form of investment. Under these agreements, financial instruments are purchased, which are included as assets in “Investment under resale agreements and securities loans”, which are valued according to the interest rate of the agreement through the amortized cost method. In accordance with current regulations, the Bank does not record as its own portfolio those papers purchased under resale agreements.

Repurchase agreement operations are also performed as a form of financing, which are included as liabilities in “Liabilities under repurchase agreements and securities lending”. In this regard, the investments that are sold subject to a repurchase obligation and that are used as collateral for the loan correspond to financial debt securities. The obligation to repurchase the investment is classified in liabilities as “Liabilities under repurchase agreements and securities lending” and is measured according to the interest rate of the agreement.

− Debt financial instruments at amortized cost:

These instruments are recorded at their cost plus accrued interest and UF indexation, less the allowances for impairment made when their recorded amount is higher than the estimated amount of recovery and their interest and UF indexation of debt financial instrument at amortized cost are included in “Interest income” and “UF indexation income”.

− Loans and Advances to Banks:

This item shows the balances of operations with local and foreign banks, including the Central Bank of Chile and foreign Central Banks.

− Loans and accounts receivable from customers:

Loans from customers include generated and acquired relate to non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and which the Bank does not intend to sell immediately or in the short-term.

(i) Valuation method

They are initially measured at cost plus incremental transaction costs and income, and subsequently measured at amortized cost, using the effective interest rate method, less any impairment loss, except when the Bank defines certain loans as hedged items, measured at fair value through profit or loss as described in letter (p) of this note.

(ii) Lease contracts

These are included under the item “Loans and accounts receivable from customers” correspond to regular lease payments for contracts which meet the definition to be classified as financial leases and are presented at their nominal value net of unearned interest as of each year-end.

18

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(e) Financial Assets, continued:

(iii) Factoring transactions

They are measured for the amounts disbursed by the Bank in exchange for invoices or other commercial instruments representing credits, with or without responsibility of the grantor, received in discount. Price differences between the amounts disbursed and the nominal value of the credits are recorded in profit or loss as interest income, through the effective interest method, during the financing period. In those cases where the transfer of these instruments was made without responsibility of the grantor, the Bank assumes the insolvency risks of those required to pay.

(f) Allowances for credit losses:

The Bank permanently evaluates the entire portfolio of loans and contingent loans, with the aim of establishing the necessary and sufficient provisions in a timely manner to cover the expected losses associated with the characteristics of the debtors and their credits, based on the payment and subsequent recovery.

Allowances are required to cover the risk of loan losses have been established in accordance with the instructions issued by the CMF. The loans are presented net of those allowances and, in the case of contingent loans are shown in liabilities under the item “Special provisions for credit risk”

In accordance with CMF’s instructions, models or methods are used based on an individual and collective analysis of debtors, to establish the allowance for loan losses. The Bank’s Board of Directors approves such models, as well as the amendments to their design and application.

(i) Allowance for individual evaluations.

An individual analysis of debtors is applied to companies that are of such significance with respect to size, complexity or level of exposure to the bank, that they must be analyzed in depth.

Likewise, the analysis of borrowers focuses on its creditworthiness related to the capacity and willingness to meet their credit obligations, through sufficient and reliable information, and should also be analyzed with respect to guarantees, terms, interest rates, currency and indexation, etc.

For the purposes of establishing the allowances, banks must assess the creditworthiness and classify debtors and their transactions referred to contingent loans, in the related categories with the prior allocation to one of the following three portfolio categories: Normal, Substandard and Non-performing loans.

19

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

− Normal Loans and Substandard Loans:

Normal performing loans: includes those debtors whose payment capacity allows them to meet their obligations and commitments, and according to the evaluation of their economic and financial position no change in this condition are displayed. Loans classified in categories A1 through A6.

Substandard loans: includes all borrowers with insufficient payment capacity or significant deterioration of payment capacity that may be reasonably expected not to comply with all principal and interest payments obligations set forth in the credit agreement, showing a low flexibility to meet its financial obligations at short-term.

The Substandard Portfolio also includes those debtors who have shown past due amounts over 30 days recently. The classifications assigned to this portfolio are categories B1 to B4 of the rating scale.

As a result of individual analysis of the debtors, the Bank must classify them in the following categories, assigning, subsequently, the percentage of probability of default and loss given default resulting in the following percentage of expected loss:

Type of portfolio	Category of debtors	Probability of default (%) PD	Loss given default (%) LGD	Expected loss (%) EL
Normal Loans	A1	0.04	90.0	0.03600
	A2	0.10	82.5	0.08250
	A3	0.25	87.5	0.21875
	A4	2.00	87.5	1.75000
	A5	4.75	90.0	4.27500
	A6	10.00	90.0	9.00000
Substandard Loans	B1	15.00	92.5	13.87500
	B2	22.00	92.5	20.35000
	B3	33.00	97.5	32.17500
	B4	45.00	97.5	43.87500

Allowances for Normal and Substandard Loans:

To determine the amount of allowances to be made for normal and substandard portfolios, the exposure subject to the allowances should be estimated previously, applying the related loss percentages, which consist of probability of default (PD) and loss given default (LGD) established for the category in which the debtor and/or guarantor belong, as appropriate.

The exposure subject to allowances relates to loans plus contingent loans minus the amounts to be recovered by way of the foreclosure of financial or real guarantees of the operations. Loans mean the carrying amount of loans and accounts receivable of the related debtor, whereas for contingent loans, the value resulting from applying that indicated in No. 3 of Chapter B-3 of the CNCB.

20

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

For real guarantees, the Bank must demonstrate that the value assigned to this deduction reasonably reflects the value that it would obtain from the sale of the assets or equity instruments. Also, in qualifying cases, the direct debtor’s credit risk may be substituted for the creditworthiness of the guarantor. In no event may the guaranteed securities be discounted from the amount of the exposure, as this procedure is only applicable when related to financial or real guarantees.

For calculation purposes, the following must be considered:

Provision debtor = (ESA-GE) x (PDdebtor /100) x (LGDdebtor /100) + GE x (PDguarantor /100) x (LGDguarantor /100)

Where:

ESA = Exposure subject to allowances, (Loans + Contingent Loans) – Financial or real guarantees

GE = Guaranteed exposure

However, the Bank must maintain a minimum provision level of 0.50% over normal portfolio and contingent loans.

− Non-performing loans:

The non- performing portfolio includes the debtors and their loans whose recovery is considered remote, as they show impaired or no payment capacity. This category comprises all debtors who have stopped paying their creditors or with visible evidence that they will stop doing so, as well as those for which a forced restructuring of their debts is necessary, reducing the obligation or postponing the payment of the principal or interest and, in addition, any debtor that has 90 days overdue or more in the payment of interest or principal of any loan. This portfolio is composed of the debtors belonging to categories C1 to C6 of the rating scale and all loans, including 100% of the amount of contingent loans, held by those same debtors.

For purposes recognizing the allowances on non- performing loans, the Bank has allowance percentages to be applied to the amount of exposure, which relates to the amount of loans and contingent loans kept by the same debtor. To apply that percentage, an expected loss rate must be estimated, deducting from the exposure amount the recoverable amounts through the execution of financial or real guarantees supporting the transaction and, in the event specific background substantiate it, deducting the present value of recoveries that may be obtained performing collection actions, net of expenses associated with them. Such loss percentage must be categorized in one of the six levels defined by the range of expected actual losses by the Bank for all transactions from the same debtor.

21

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

These categories, their loss range as estimated by the Bank and the percentages of allowances that must be applied on the amount of exposures, are listed in the following table:

Type of portfolio	Risk Scale	Expected Loss Range	Allowance (%)
Non-performing loans	C1	Up to 3%	2
	C2	More than 3% up to 20%	10
	C3	More than 20% up to 30%	25
	C4	More than 30 % up to 50%	40
	C5	More than 50% up to 80%	65
	C6	More than 80%	90

For calculation purposes, the following must be considered:

Expected Loss Rate	=	(E−R)/E
Allowance	=	E × (AP/100)

Where:

E = Exposure Amount

R = Recoverable Amount

AP = Allowance Percentage (according to the category in which the Expected Loss Rate should be assigned).

All of the loans debtors must remain in the Default Portfolio until there is a normalization of their capacity or payment behavior, without prejudice to punishment of each particular credit that meets the condition indicated in Title II of Chapter B-2 of the Compendium of Accounting Standards for Banks. To remove a debtor from the Default Portfolio, once the circumstances that lead to classification in this portfolio according to these regulations have been overcome, at least the following cumulative conditions must be met:

- No obligation of the debtor with the bank are more than 30 calendar days overdue.

- No new refinances agreements have been granted to pay their obligations.

- At least one of the payments includes amortization of capital.

- If the debtor has any loan with partial payment periods less than six months, they have already made two payments.

- If the debtor must pay monthly fees for one or more loans, at least, four consecutive dues have been paid.

- The debtor does not have direct debts unpaid in the CMF compiled information, except in the case of insignificant amounts are involved.

22

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

(ii) Allowances for group assessment.

Group assessments are relevant for residential and consumer mortgage loan exposures, in addition to commercial exposures related to student loans and exposures with debtors that simultaneously meet the following conditions:

- The Bank has an aggregate exposure to a single counterparty of less than 20,000 UF. The aggregate exposure should require gross provisions or other mitigations factors. In addition, for its computation, mortgage loans must be excluded. In the case of off-balance sheet items, the gross amount is calculated by applying the credit conversion factors, defined in chapter B-3 of the CNCB. To determine the aggregate exposure, the bank must consider the definition of corporate group established in Title II of Chapter 12-16 of the Actualized Standards Compilation.

Banks must maintain a complete and permanent monitoring of all operations with entities belonging to business groups. Considering the potential costs of forming groups for all debtors, the bank must at least maintain control and forming groups, if applicable, for all debtors who maintain a current exposure greater than a minimum amount established by the banking institution which may not be greater than 1% of its effective equity at the time the definition of the group portfolio is made.

- Each aggregate exposure to a single counterparty does not exceed 0.2% of the total commercial group portfolio. To avoid circular calculations, the criteria will be checked only once.

For the remaining commercial credit exposures, the individual analysis model of the debtors must be applied.

The determination of the type of analysis (group or individual) must be carried out at the global consolidated level, once a year, or after significant adjustments in the Bank’s portfolio, such as mergers, acquisitions, purchases or significant portfolio sales.

To determine allowances, group assessment requires the creation of loan groups with similar characteristics in terms of debtors types and agreed terms, to establish technically based estimates by prudential criteria and following both the payment behavior of the group in question and the recoveries concerned of defaulted loans and consequently provide the necessary provisions to cover the portfolio risk.

To determine its allowances, the Bank segments its debtors into homogeneous groups, according described above, associating to each group with a determined probability of default and a recovery percentage based in a historic analysis. The amount of provisions to register it will be obtained multiplied the total loans of respective group by the percentages of estimated default and of loss given the default, the estimated losses must be related to the type of portfolio and the term of the operations.

The Bank discriminates between provisions on the normal portfolio and on the portfolio in default, and those that protect the risks of contingent credits associated with those portfolios.

23

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

− Standard method of provisions for group portfolio.

The standard methodologies presented below establish the variables and parameters that determine the provision factor for each type of portfolio that the CMF has defined as representative, according to the common characteristics shared by the operations that comprise them.

(a) Residential mortgage portfolio

The provision factor applicable, represented by expected loss over the mortgage loans, will depend to the past due of each credit and the relation, at the end of month, between outstanding capital and the value of the mortgage collateral (PVG), according to the following table:

Allowances factor applicable according to delinquency and CMG
		Days of default at the end of the month
CMG section	Concept	0	1-29	30-59	60-89	Non-performing Portfolio
CMG ≤ 40%	PD (%)	1.0916	21.3407	46.0536	75.1614	100.0000
	LGD (%)	0.0225	0.0441	0.0482	0.0482	0.0537
	EAD (%)	0.0002	0.0094	0.0222	0.0362	0.0537
40% < CMG≤ 80%	PD (%)	1.9158	27.4332	52.0824	78.9511	100.0000
	LGD (%)	2.1955	2.8233	2.9192	2.9192	3.0413
	EAD (%)	0.0421	0.7745	1.5204	2.3047	3.0413
80% < CMG≤ 90%	PD (%)	2.5150	27.9300	52.5800	79.6952	100.0000
	LGD (%)	21.5527	21.6600	21.9200	22.1331	22.2310
	EAD (%)	0.5421	6.0496	11.5255	17.6390	22.2310
CMG > 90%	PD (%)	2.7400	28.4300	53.0800	80.3677	100.0000
	LGD (%)	27.2000	29.0300	29.5900	30.1558	30.2436
	EAD (%)	0.7453	8.2532	15.7064	24.2355	30.2436

Where:

PD : Probability of default

LGD : Loss given default

EAD : Exposure at default

CMG : Outstanding loan capital /Mortgage Guarantee value

(b) Commercial portfolio

To determine these allowances, the Bank considers the standard methods presented below, as applicable to commercial leasing operations or other types of commercial loans. Then, the applicable provision factor will be assigned considering the parameters defined for each method.

24

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

● Commercial Leasing Operations

The provision factor applies to the current value of commercial leasing operations (including the purchase option) and will depends on the default of each operation, the type of leased asset and the relationship between the current value of each operation and the leased asset value (PVB) at each month-end, as indicated in the following tables:

Probability of default (PD) applicable according to default and type of asset (%)
	Type of asset
Days of default of the operation at the month-end	Real estate	Non-real estate
0	0.79	1.61
1-29	7.94	12.02
30-59	28.76	40.88
60-89	58.76	69.38
Portfolio in default	100.00	100.00

Loss given the default (LGD) applicable according to PVB section and type of asset (%)
PVB = Current value of the operation / Value of the leased asset
PVB section	Real estate	Non-real estate
PVB ≤ 40%	0.05	18.20
40% < PVB ≤ 50%	0.05	57.00
50% < PVB ≤ 80%	5.10	68.40
80% < PVB ≤ 90%	23.20	75.10
PVB > 90%	36.20	78.90

The determination of the PVB relationship is made considering the appraisal value expressed in UF for real estate and in Chilean pesos for non-real estate, recorded at the time of the respective loan granting, taking into account possible situations that may be causing temporary increases in the assets prices at that time.

● Generic commercial loans and factoring

For the factoring operations and other commercial loans, other than those indicated above, the provision factor, applicable to the amount of the placement and the exposure of the contingent loan risk, will depends on the default of each operation and the relationship that exists at the end of each month, between the obligations that the debtor has with the bank and the value of the collateral that protect them (PTVG), as indicated in the following tables:

Probability of default (PD) applicable according to default and PTVG section (%)
	With collateral
Days of default at the month-end	PTVG≤100%	PTVG>100%	Without collateral
0	1.86	2.68	4.91
1-29	11.60	13.45	22.93
30-59	25.33	26.92	45.30
60-89	41.31	41.31	61.63
Portfolio in default	100.00	100.00	100.00

25

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

Loss given the default (LGD) applicable according to PTVG section (%)
Collateral (with / without)	PTVG section	Generic commercial operations or factoring without the responsibility of the transferor	Factoring with the responsibility of the transferor
With collateral	PTVG ≤ 60%	5.00	3.20
	60% < PTVG≤ 75%	20.30	12.80
	75% < PTVG ≤ 90%	32.20	20.30
	90% < PTVG	43.00	27.10
Without collateral		56.90	35.90

The collaterals used for the purposes of calculating the PTVG relationship of this method may be specific or general, including those that are simultaneously specific and general. Collateral can only be considered if, according to the respective coverage clauses, it was constituted in the first degree of preference in favor of the Bank and only guarantees the debtor’s credits with respect to which it is imputed (not shared with other debtors).

The invoices assigned in the factoring operations will not be considered for purposes of calculating the PTVG. The excess of collateral associated with mortgage loans referred to in numeral 3.1.1 Residential mortgage portfolio in Chapter B-1 of CNCB may be considered, computed as the difference between 80% of the property commercial value, according to with the conditions set out in that framework, and the mortgage loan that guarantees.

For the calculation of the PTVG ratio, the following considerations must be taken into account:

i. Transactions with specific collaterals: when the debtor granted specific collateral for generic commercial loans and factoring, the PTVG ratio is calculated independently for each covered transaction, such as the division between the amount of the loans and the contingent loans exposure and the collateral’s value of the covered product.

ii. Transactions with general collaterals: when the debtor granted general or general and specific collaterals, the Bank calculates the respective PTVG, jointly for all generic commercial loans and factoring and not contemplated in the preceding paragraph i), as the quotient between the sum of the amounts of the loans and exposures of contingent loans and the general, or general and specific collateral that, according to the scope of the remaining coverage clauses, safeguard the loans considered in the numerator aforementioned coverage ratio.

26

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

The amounts of the guarantees used in the PTVG ratio of numerals i) and ii), different from those associated with excess guarantees from mortgage loans to which the residential mortgage portfolio refers, must be determined according to:

- The last valuation of the collateral, be it appraisal or fair value, according to the type of real guarantee in question. For the determination of fair value, the criteria indicated in Chapter 7-12 (Fair Value of Financial Instruments) of the RAN should be considered.

- Possible situations that could be causing temporary increases in the values of the collaterals.

- Limitations on the amount of coverage established in their respective clauses.

(c) Consumer Portfolio

The allowance factor, represented by the expected loss (EL), corresponds to the probability of default (PD) together with the loss given the default occurred (LGD). This factor is applied uniformly to all contingent consumer loans and consumer credits held by the debtor with the bank and its subsidiaries established in Chile, including consumer leasing transactions. In the case of contingent transactions, the exposure measure is calculated according to the provisions established in Chapter B-3 of the CNC will be considered.

To define the value of the PD, the following factors are calculated for each debtor:

● Bank default rate: This corresponds to the maximum default rate (in days) for the consumer portfolio, including consumer leasing transactions, that the debtor has with the bank at the end of the month for which provisions are being determined. For clients with more than one transaction, the maximum value obtained from all of them is used. This variable is measured by considering all entities that comprise the institution’s overall consolidated level.

● 30 days in default in the financial system: This variable applies to whether the debtor has at least one direct debt in default for 30 days or more in any of the three months prior to the date on which the provisions are calculated. This variable is calculated based on the debtor’s defaults with all credit providers for which information is available. This variable includes the list of debtors reported by the CMF, as well as the bank itself at a global consolidated level, and the various financial products. It excludes only loans subject to a communication ban under Law No. 19,628 on the Protection of Privacy.

● Having a mortgage Loan: This variable determines whether the borrower has a current mortgage loan in the financial system. In this case, the bank uses the most recent information available at the date the provisions are being calculated, considering the list of borrowers reported by the CMF, in addition to the bank’s own consolidated data.

27

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

The table of factors considered to define the PD is as follows:

	With a mortgage loan for housing in the system		No mortgage loan for housing in the system
Maximum default level in the month and bank (range in days that includes extremes	No default greater than 30 days in the system	With a default greater than 30 days in the system	No default greater than 30 days in the system	With a default greater than 30 days in the system
0 and 7	3.3%	14.6%	6.6%	19.8%
8 and 30	20.4%	41.6%	30.6%	48.5%
31 and 60	50.2%	63.0%	65.1%	66.3%
61 and 89	62.6%	81.7%	72.3%	86.9%

In the event that the debtor is in default, the assigned LGD will be 100%.

To determine the value of the LGD, it is determined whether the debtor has a mortgage loan for the home in the system as defined for the value of the PD, and the type of loan involved

The LGD to be used is defined according to the following table:

	Automotive leasing and credit operations			Credits in installments			Credit cards and lines, and other consumer products
With a mortgage loan for housing in the system		33.2	%		47.7	%		49.5	%
No mortgage loan for housing in the system		33.2	%		56.6	%		60.3	%

The allocation of the LGD value is carried out according to the following guidelines:

● “Automotive leasing and credit operations” will be considered those loans where the transaction is intended to finance the acquisition of private vehicles, which remain as collateral (pledge) in favor of the institution. Consumer financial leasing operations are also considered in this category.

● “Installment Credits” will correspond to those registered in the item Consumer Credits in Installments of Chapter C-3 of the CNC, to the extent that these have been granted upon signing of a promissory note that clearly establishes the amount of capital, term, rate and number of installments, without a predefined use of the funds (free disposal) and does not correspond to the previous category.

● If a loan does not fall under either of the two previous definitions, but is classified as consumer loans, the LGD value assigned to the “Credit cards and lines, and other consumer loans” category must be applied.

28

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

− Portfolio in default.

Includes all placements and 100% of the amount of the contingent loans, of the debtors that the closing of a month presents a delay equal to or greater than 90 days in the payment of the interest of the capital of any credit. It will also include debtors who are granted a credit to leave an operation that has more than 60 days of delay in their payment, as well as those debtors who were subject to forced restructuring or partial forgiveness of a debt.

They may exclude from the portfolio in default: a) mortgage loans for housing, which delinquent less than 90 days, unless the debtor has another loan of the same type with greater delinquency; and, b) credits for financing higher studies of Law No. 20,027, which do not yet present the non-compliance conditions indicated in Circular No. 3,454 of December 10, 2008.

All credits of the debtor must be kept in the Default Portfolio until there is a normalization of their ability or payment behavior, without prejudice to punishment of each particular credit that meets the condition indicated in Title II of Chapter B-2 of the CNCB. To remove a debtor from the Default Portfolio, once the circumstances that lead to classification in this portfolio according to the present rules have been overcome, at least the following copulative conditions must be met:

- No obligation of the debtor with the bank with more than 30 calendar days overdue.

- No new refinances granted to pay its obligations.

- At least one of the payments includes amortization of capital.

- If the debtor has a credit with partial payment periods less than six months, has already made two payments.

- If the debtor must pay monthly fees for one or more credits, has paid four consecutive dues.

- The debtor does not appear with unpaid debts direct according to the information recast by CMF, except for insignificant amounts.

(iii) Provisions related to financing with FOGAPE COVID-19 guarantee.

On July 17, 2020, the CMF requested to determine specific provisions of the credits guaranteed by the FOGAPE COVID-19 guarantee, for which the expected losses were determined estimating the risk of each operation, without considering the substitution of credit quality of the guarantee, according to the corresponding individual or group analysis method, in accordance with the provisions of Chapter B-1 of the CNCB. This procedure must be carried out in an aggregate manner, grouping all those operations to which the same deductible percentage is applicable.

The deductible is applied by the Fund Administrator, which must be borne by each financial institution and does not depend on each particular operation but is determined based on the total of the balances guaranteed by the Fund, for each group of companies that have the same coverage, according to their net sales size.

29

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

(iv) Provisions related to financing with FOGAPE Reactivation guarantee.

To determine the provisions of the amounts guaranteed by the FOGAPE Reactivation, the Bank considers the substitution of the credit quality of the debtors for that of the FOGAPE, for all the types of financing indicated, up to the amount covered by the aforementioned guarantee. Naturally, the option to consider the risk attributable to FOGAPE may be made while said guarantee remains in force, without considering the capitalized interest, in accordance with the provisions of article 17 of the Fund Regulations.

Likewise, for the computation of the provisions of the amount not covered by the guarantee, corresponding to the debtors, the treatment must be differentiated according to the level of default of the refinanced credit and the grace period, which must consider the cumulative consecutive months grace period between the refinanced loan and other prior measures.

For this purpose, the following situations should be considered:

● Refinancing with less than 60 days past due and less than 180 days of grace.

When the Bank grants the refinancing and is the current creditor, depending on the methodology used in accounting for provisions (standard or internal method) for the group portfolio, the computation of default and the expected loss parameters remain constant at the time to carry out the refinancing, as long as no payment is due.

In the case of debtors evaluated on an individual basis, their risk category is maintained at the time of rescheduling, which does not prevent them from being reclassified to the category that corresponds to them, in the event of a worsening of their payment capacity.

● Refinancing with past due between 60 and 89 days or grace periods greater than 180 days and less than 360 days.

The provisions established in the previous point apply, and at least one of the following conditions must also be met:

i. In its credit granting policies, the Bank considers at least the following aspects:

- A robust procedure for the categorization of viable debtors, which considers at least the sector and its solvency and liquidity situation.

- Efficient mechanisms for monitoring the debtor’s situation, with formally defined internal governance.

ii. Interest is charged in the months of grace, in accordance with the guidelines established in article 15 letter a) of the Regulation, or there is a demand for payment in another credit with the bank. In the latter case, if noncompliance is observed, the carry forward rules contained in numerals 2.2 and 3.2 of Chapter B-1 of the CNCB must be considered, depending on whether it is a credit subject to individual or group evaluation, respectively.

30

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

● Refinancing with grace periods higher than 360 days.

The Bank must apply the provisions established in Chapter B-1 of the CNCB, considering the operation as a forced renegotiation and, therefore, apply the provisions that correspond to the default portfolio.

(v) Impaired portfolio.

The impaired portfolio includes the following assets, according to Chapter B-1 of the CNCB of the CMF:

- In case of individually assessed debtors, includes credits from “Non-performing loans” and those classified in categories B3 and B4 of “Substandard Portfolio”.

- These debtors subject to collective assessment includes all credits of the “Non- performing loans”.

(vi) Charge-offs.

Generally, the charge-offs are produced when the contractual rights on cash flows end. In case of loans, even if the above does not happen, it will proceed to charge-offs the respective asset balances.

The charge-off refers to derecognition of the assets in the Consolidated Statement of Financial Position, related to the respective transaction and, therefore, the part that could not be past-due if a loan is payable in installments, or a lease.

− Charge-offs of loans to customers

The charge-off must be made using the credit risk provisions constituted, regardless of the reason for which the charge-off occurred.

Write-offs for loans to customers and accounts receivable, other than from leasing operations, should be made in the following circumstances, whichever occurs first:

- The Bank, based on all available information, concludes that will not obtain any cash flow of the credit recorded as an asset.

- When the debt without executive title expires 90 days after it was recorded in asset.

- At the expiration of the statute of limitations for actions to demand payment through an executive trial, or at the time of rejection or abandonment of the execution of the judgment by final court resolution.

- When past-due term of a transaction reaches the charge-off term disposed below:

Type of Loan	Term
Consumer loans - secured and unsecured	6 months
Other transactions - unsecured	24 months
Commercial loans - secured	36 months
Residential mortgage loans	48 months

The term corresponds to the time elapsed from the date on which the payment of all or part of the obligation that is in default became enforceable.

31

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(f) Allowances for credit losses, continued:

− Charge-offs of lease operations

These assets must be charge-offs against the following circumstances, whichever occurs first:

- The Bank concludes that there is no possibility of the rent recoveries and the value of the property cannot be considered for purposes of recovery of the contract, either because the lessee has not the asset, for the property’s conditions, for expenses that involve its recovery, transfer and maintenance, due to technological obsolescence or absence of a history of your location and current situation.

- When it complies the prescription term of actions to demand the payment through executory or upon rejection or abandonment of executory by court.

- When a contract has been in default reach the period of time indicated below:

Type of Loan	Term
Consumer leases	6 months
Other non-real estate lease transactions	12 months
Real estate leases (commercial or residential)	36 months

The term corresponds to the time elapsed from the date on which the payment of all or part of the obligation that is in default became enforceable.

(vii) Recovery of written-off loans

Subsequent payments obtained for transactions written-off are recognized directly as profit or loss in the Consolidated Statement of Income under the item “Recovery of written-off loans”.

In the event that there are recoveries in assets, revenue will be recognized in profit or loss for the amount by which they are incorporated into the asset. The same criterion will be followed if the leased assets are recovered after the write-off of a leasing transaction, when such assets are incorporated into the assets.

Any renegotiation of a loan written-off does not give rise to revenue, as long as the transaction continues to be impaired, and the actual payments received will be treated as recoveries of loans written-off.

Consequently, the renegotiated loan will be re-entered as an asset if it ceases to be impaired, also recognizing the income from the activation as recovery of loans written-off.

The same criterion should apply in the event that a loan is granted to repay a loan written-off.

32

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(g) Impairment for credit risk on financial assets at amortized cost and financial assets at fair value through other comprehensive income (FVTOCI):

In accordance with Chapter A-2 of the CNCB of the CMF, the impairment model of IFRS 9 will not be applied to loans in the category “Financial assets at amortized cost” (“Due from banks” and “Loans and accounts receivable from customers”), nor on “Contingent loans”, since the criteria for these instruments are defined in Chapter B-1 to B-3 of the CNCB.

For the rest of the financial assets measured at Amortized Cost or FVTOCI, the model on which impairment losses must be calculated corresponds to one of Expected Credit Loss (ECL) as established in IFRS 9.

Debt financial instruments whose subsequent valuation measurement is at amortized cost or at FVTOCI will be subject to impairment due to credit risk. On the contrary, those instruments at fair value through profit or loss do not require this measurement.

The measurement of impairment is performed in accordance with a general impairment model that is based on the existence of 3 possible stages of the financial asset, the existence or not of a significant increase in credit risk and the condition of impairment. The 3 stages determine the amount of impairment that will be recognized as an expected credit loss, as well as the interest income that will be recorded at each reporting date. Below, each stage is listed:

Stage 1: Incorporates financial assets whose credit risk has not increased significantly since initial recognition. Expected credit losses are recognized to 12-month. Interest is recognized based on the gross amount in the balance sheet.

Stage 2: Incorporates financial assets whose credit risk has increased significantly since initial recognition. Expected credit losses are recognized throughout the life of the financial asset. Interest is recognized based on the gross amount in the balance sheet.

Stage 3: Incorporates impaired financial assets. Expected credit losses are recognized throughout the life of the financial asset. Interest is recognized based on the net amount (gross amount on the balance sheet less allowance for credit risk).

− Impairment of debt financial instruments measured at fair value through other comprehensive income.

The Bank applies the value impairment requirements for the recognition and measurement of an impairment loss allowance account to financial assets that are measured at fair value through other comprehensive income in accordance with IFRS 9. This impairment loss allowance account is recognized in Other Comprehensive Income (OCI) and does not reduce the carrying amount of the financial asset in the Consolidated Statement of Financial Position. The cumulative loss recognized in OCI is recycled in profit or loss when derecognizing the financial assets.

33

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(h) Financial liabilities:

Classification of financial liabilities:

Financial liabilities are classified in the following categories:

- Financial liabilities at amortized cost.

- Financial liabilities held for trading at fair value through profit or loss: Financial instruments are recorded in this item when the Bank’s objective is to generate profits through purchases and sales with these instruments. This item includes financial derivative instruments held for trading that are liabilities, which will be measured subsequently at fair value.

- Financial liabilities designated at fair value through profit or loss: The Bank has the option to irrevocably designate, at the time of initial recognition, a financial liability as measured at fair value through profit or loss if the application of this criterion eliminates or significantly reduces inconsistencies in the measurement or recognition, or if it is a group of financial liabilities, or a group of financial assets and liabilities, that is managed, and its performance evaluated, based on fair value in line with a risk management or investment strategy.

Measurement of financial liabilities:

Initial measurement:

They are initially recorded at fair value, less transaction costs that are directly attributable to their issuance. Variations in the value of financial liabilities due to the accrual of interest, UF indexation and similar concepts are recorded under the items “Interest expenses” and “UF indexation expense” of the Consolidated Statement of Income for the period in which the accrual occurred (see Note 30 and 31).

Subsequent measurement:

The changes in the measurements that will occur after the initial registration due to reasons other than those mentioned in the previous paragraph, are treated as described below, based on the categories in which the financial liabilities are classified.

Financial liabilities at amortized cost:

The liabilities recorded in this item are measured after their acquisition at their amortized cost, which is determined in accordance with the effective interest rate method (EIR).

34

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(i) Derecognition of financial assets and liabilities:

The Bank and its subsidiaries derecognize a financial asset in its Statement of Financial Position, when the contractual rights to the cash flows from the financial asset expire or when it transfers the rights to receive contractual cash flows for the financial asset during the transactions in which all ownership risks and rewards of the financial asset are transferred. Any interest in transferred financial assets that is created or retained by the Bank is recognized as a separate asset or liability.

When the Bank transfers a financial asset, it assesses to what extent it has retained the risks and rewards of the ownership. In this case:

− If substantially all risks and rewards of the ownership of the financial asset have been transferred, it is derecognized, and any rights or obligations created or retained upon transfer are recognized separately as assets or liabilities.

− If substantially all risks and rewards of the ownership of the financial asset have been retained, the Bank continues to recognize it.

− If substantially all risks and rewards of the ownership of the financial asset are neither transferred nor retained, the Bank will determine if it has retained control of the financial asset. In this case:

- If the Bank has not retained control, the financial asset will be derecognized, and any rights or obligations created or retained upon transfer will be recognized separately as assets or liabilities.

- If the Bank has retained control, it will continue to recognize the financial asset in the Consolidated Statement of Financial Position for an amount equal to its exposure to changes in value that can experience and recognize a financial liability associated to the transferred financial asset.

The Bank derecognizes a financial liability (or a portion thereof) from its Consolidated Statement of Financial Position if, and only if, it has extinguished or, in other words, when the obligation specified in the corresponding contract has been paid or settled or has expired.

35

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(j) Offset of financial assets and liabilities:

Financial assets and liabilities are offset, so that their net amount is presented in the Consolidated Statement of Financial Position, and only when the Bank has a legally enforceable right to set off the recognized amounts and intends to settle on a net basis, or to realize the asset and settle the liability simultaneously.

Income and expenses are presented on a net basis only when is permitted by the accounting standards, or in the case of gains and losses arising from a group of similar transactions such as the Bank’s trading and foreign exchange activity.

(k) Functional currency:

The items included in the Interim Consolidated Financial Statements of Banco de Chile and its subsidiaries are valued using the currency of the primary economic environment in which it operates (functional currency). The functional and presentation currency of the Interim Consolidated Financial Statements of Banco de Chile is Chilean peso, which is the currency of the primary economic environment in which the Bank operates, and also is the currency that has an influence on the structure of costs and revenue.

(l) Foreign currency transactions:

Transactions in currencies other than the functional currency are considered in foreign currencies and are initially translated into the respective functional at the spot exchange rate at the date of transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into the functional currency at the spot exchange rate as of the date of the Consolidated Statement of Financial Position. All currency translation differences are recognized with a debit or credit to income.

As of September 30, 2025 and 2024, the Bank and its subsidiaries applied the exchange rate of accounting representation according to the standards issued by the Chilean CMF, for which the assets in dollars are shown at their equivalent value in Chilean pesos calculated using the following market exchange rate Ch$962.27 per US$1 (Ch$897.92 per US$1 as of September 30, 2024).

As of September 30, 2025, the amount of Ch$70,692 million corresponding to a net financial profit from foreign currency exchange, indexation and accounting hedges (net gain of Ch$77,440 million as of September 30, 2024) shown in the Consolidated Statements of Income, includes the result from foreign currency exchange operations, indexation and accounting hedges, including the translation of assets and liabilities in foreign currency or inflation-adjusted units.

36

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(m) Operating Segments:

The Bank discloses information by segment in accordance with IFRS 8 (Note 6). The Bank’s operating segments are determined based on its different business units, considering the following:

- That it conducts business activities from which income is obtained and expenses are incurred (including income and expense from transactions with other components of the same entity).

- That its operating results are regularly reviewed by the entity’s highest decision-making authority for operating decisions, to decide on the resources to be allocated to the segment and assess its performance; and

- For which financial information is available about the segment which is differentiated.

(n) Statement of cash flows:

The Consolidated Statement of Cash Flows shows the changes in cash and cash equivalents derived from operating, investing and financing activities, during the year. The Bank uses the indirect method for the preparation of the statement of cash flows.

For the preparation of Consolidated Financial Statements of Cash Flow, the following concepts are considered:

- Cash and cash equivalents: corresponds to the item “Cash and due from banks”, plus (minus) the net balance corresponding to transactions pending settlement that are shown in the Consolidated Statement of Financial Position, plus other cash equivalents such as investments in short-term debt financial instruments that meet the criteria to be considered “cash equivalents”, for which they must have an original maturity of 90 days or less from the date of acquisition, be highly liquid, readily convertible into known amounts of cash from the date of the initial investment, and that the financial instruments are exposed to an insignificant risk of changes in value.

- Operating activities: corresponds the principal revenue-producing activities of the Bank and other activities that are not investing or financing activities.

- Investing activities: correspond to the acquisition and disposal of long-term assets and other investments not included in cash and cash equivalents.

- Financing activities: corresponds to the activities that result in changes in the size and composition of the contributed equity and of liabilities that are not part of operating and investing activities.

37

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(o) Financial derivative instruments:

A “Financial Derivative” is a financial instrument whose value changes in response to changes in an observable market variable (such as an interest rate, exchange rate, the price of a financial instrument or a market index, including credit ratings), whose initial investment is very small in relation to other financial instruments with a similar response to changes in market conditions and which is generally settled at a future date.

The Bank maintains contracts of derivative financial instruments, to hedge the foreign currency and interest rate risk exposures. These contracts are initially recognized in the Consolidated Statement of Financial Position at their cost (including the transactions costs) and subsequently measured at fair value. Derivative contracts are stated as an asset when their fair value is positive and as a liability when it is negative under the item “Financial derivative instruments”.

Changes in fair value of derivative contracts held for trading are included under the caption “Financial Assets and Liabilities held for Trading”, on the Consolidated Statement of Income.

Additionally, the Bank includes in the measurement of the derivatives “Counterparty Credit Risk Adjustments, including: “CVA” or Credit Valuation Adjustment to reflect the counterparty credit risk in determining the fair value, as well as the “DVA” o Debit Valuation Adjustment to reflect the Bank’s own credit risk. Likewise, the Bank incorporates “Financing Adjustment”, also called “FVA” or Funding Valuation Adjustment, which captures the expected cost (or benefit) of financing (reinvesting) the cash flows of the derivative, with respect to a reference discount rate, when there are no collaterals (or they are imperfect).

Certain embedded derivatives in other financial instruments are treated as separate derivatives when their risk and characteristics are not closely related to those of the host contract and it is not measured at fair value with the related unrealized gains and losses included in profit or loss.

(p) Derivative instruments for accounting hedges:

The Bank has opted to continue applying the hedge accounting requirements included in IAS 39 when adopting IFRS 9.

At the date of entering into a derivative contract, it must be designated by the Bank as a derivative instrument for trading or for hedge accounting purposes.

If the derivative instrument is classified for hedging purposes, it may be:

- A fair value hedge of existing assets or liabilities or firm commitments.

- A cash flow hedge related to existing assets or liabilities or expected transactions.

A hedge relationship for hedge accounting must meet all the following conditions:

- At the inception of the hedge, the hedging relationship has been formally documented.

- the hedge is expected to be highly effective.

- the effectiveness of the hedge can be measured reliably.

- the hedge is highly effective in relation to the hedged risk, on a continuous basis throughout the entire hedging relationship.

38

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(p) Derivative instruments for accounting hedges, continued

The Bank presents and measures individual hedges (where there is a specific identification of hedged item and hedged instruments) by classification, according to the following criteria:

Fair value hedges: Changes in the fair value of a derivative hedging instrument, designated as a fair value hedge, are recognized in income under the lines “Net interest income” and “Net indexation income” and/or “Foreign currency changes, UF indexation and accounting hedge”, depending on the type of risk covered. The hedged item is also presented at fair value in relation to the risk being hedged; gains or losses attributable to the hedged risk are recognized in income under the lines “Net interest income” and “Net income from UF indexation” and adjust the book value of the item subject to the hedge.

Cash flow hedge: Changes in the fair value of financial instruments derivative designated like “cash flow hedge” are recognized in “Cash flow accounting hedge” included in the Consolidated Other Comprehensive Income, to the extent that hedge is effective and hedge is reclassified to income in the item “Net interest income” and “Net income from UF indexation” and/or “Foreign currency changes, UF indexation and accounting hedge”, when hedged item affects the income of the Bank produced for the “interest rate risk” or “foreign exchange risk”, respectively. If the hedge is not effective, the changes in the fair value are recognized directly in the results of the year under the caption “Other financial result”.

If the hedging instrument no longer meets the criteria for cash flow hedge accounting, it expires or is sold, it is suspended or exercised, this hedge is discontinued prospectively. Accumulated gains or losses recognized previously in the equity are maintained there until forecasted transactions occur, in that moment will be recognized in Consolidated Statement of Income (in the item “Net interest income” and “Net income from UF indexation” and/or “Foreign currency changes, UF indexation and accounting hedge”, depend of the hedge), lesser than it foresees that the transaction will not execute, in this case it will be recognized immediately in Consolidated Statement of Income (in the item “Net interest income” and “Net income from UF indexation” and/or “Foreign currency changes, UF indexation and accounting hedge”, depending on the hedge).

(q) Intangible Assets:

Intangible assets (Note 15) are initially recognized at their acquisition cost and are subsequently measured at their cost less any accumulated amortization or less any accumulated impairment loss.

Software or computer programs purchased by the Bank and its subsidiaries are accounted for at cost less accumulated amortization and impairment losses.

The subsequent expense in software assets is capitalized only when it increases the future economic benefit for the specific asset. All other expenses are recorded as an expense as incurred.

Amortization is recognized in profit or loss on the straight-line amortization method based considering the estimated useful lives of the software, from the date on which they are available for use. The estimated useful life of software is a maximum of 6 years.

39

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(r) Property and equipment:

Property and equipment (Note 16) includes the amount of land, real estate, furniture, IT hardware and equipment and other installations owned by the consolidated entities and which are for own use. These assets are stated at historical cost less depreciation and accumulated impairment. This cost includes expenditures that are directly attributed to the acquisition of the asset.

Depreciation is recognized in the Consolidated Statements of Income on a straight-line basis over the estimated useful lives of each part of the item of property and equipment.

The estimated average useful lives for the periods 2025 and 2024 are as follows:

-     Buildings	50 years
-     Facilities	10 years
-     Equipment	5 years
-     Furniture	5 years

Maintenance expenses related to those assets held for own uses are recognized as expenses in the year in which they are incurred.

(s) Current taxes and deferred taxes:

The income tax provision of the Bank and its subsidiaries has been determined in conformity with current tax regulations.

The Bank and its subsidiaries recognize, when appropriate, deferred tax assets and liabilities for future estimates of tax effects from temporary differences between the carrying value and tax basis of assets and liabilities. Deferred tax assets and liabilities are measured in accordance with current Chilean tax legislation, at the tax rates that are expected to be applied in the year in which the deferred tax assets and liabilities are to be realized or settled. Future effects from changes in tax legislation or income tax rate are recognized in deferred taxes starting from the date in which the law approving such changes is enacted or substantially enacted (Note 18).

Deferred tax assets are recognized only to the extent that is probable that future taxable profits will be available against which the temporary difference can be utilized to recover temporary difference deductions. According to instructions from the Chilean CMF, deferred taxes are presented in the Consolidated Statement of Financial Position according with IAS 12 “Income Taxes”.

40

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(t) Provisions, contingent assets and liabilities:

Provisions are liabilities involving uncertainty about their amount or maturity. They are recorded in the Consolidated Statement of Financial Position when the following requirements are jointly met:

- as a result of a past event, the Bank has a present or constructive obligation;

- it is probable that at the reporting date an outflow of economic benefits will be required from the Bank or its subsidiaries to settle the obligation; and

- the amount of such resources can be estimated reliably.

A contingent asset or liability is any right or obligation arising from past events whose existence will be confirmed by one or more uncertain future events which are not within the control of the Bank.

Contingent loans are understood as operations or commitments in which the Bank assumes a credit risk by committing itself to third parties, in the event of a future event, to make a payment or disbursement that must be recovered from its customers.

The following are classified as contingent loans in off-balance sheet information:

- Undrawn credit lines: Considers the unused amounts of lines of credit that allow customers to use credit without previous decisions by the Bank.

- Undrawn credit lines with immediate termination: Considers those undrawn credit lines, defined in the preceding paragraph, that the Bank can unconditionally cancel at any time and without prior notice, or whose automatic cancellation is considered in the event of impairment of the debtor’s creditworthiness, as permitted by the current legal framework and the contractual conditions established between the parties.

- Contingent loans linked to CAE: Correspond to loan commitments granted in accordance with Law No. 20,027 (“CAE”).

- Letters of credit for goods circulation operations: Considers the commitments that arise, both to the issuing bank and to the confirming bank, from self-settled commercial letters of credit with a maturity period of less than 1 year, arising from goods circulation operations (e.g., confirmed foreign or documentary letters of credit). Includes documentary letters of credit issued by the Bank, which have not yet been negotiated.

- Debt purchase commitments in local currency abroad: Note issuance facility (NIF) and revolving underwriting facility (RUF) are considered.

41

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(t) Provisions, contingent assets and liabilities, continued:

- Transactions related to contingent events: Guarantee bonds with promissory notes referred to in Chapter 8-11 of the Updated Standards Compilation are considered.

- Guarantees and sureties: Includes guarantees, sureties and standby letters of credit referred to in Chapter 8-10 of the Updated Standards Compilation. In addition, it includes the payment guarantees of buyers in factoring operations, as indicated in Chapter 8-38 of such Compilation.

- Other loan commitments: It includes the unplaced amounts of committed loans that are to be disbursed on an agreed future date or triggered by events contractually defined with the customer, as is the case with irrevocable credit lines tied to the progress of projects (for provisions purposes, both the gross exposure referred to in No. 3 and future increases in the amount of guarantees associated with committed disbursements must be considered).

Exposure to credit risk on contingent loans:

To calculate allowances for contingent loans, the amount of exposure to be considered will be equivalent to the percentage of the amounts of the contingent loans indicated below:

Type of contingent loan	Credit Conversion Factor
Undrawn credit lines with immediate termination		10	%
Contingent loans linked to CAE		15	%
Letters of credit for goods circulation operations		20	%
Other undrawn credit lines		40	%
Debt purchase commitments in local currency abroad		50	%
Transactions related to contingent events		50	%
Guarantees and sureties		100	%
Other credit commitments		100	%
Other contingent loans		100	%

When dealing with transactions performed with customers with overdue loans, that exposure shall be equivalent to 100% of their contingent loans.

(u) Provisions for minimum dividends:

In accordance with the CNCB issued by the CMF, the Bank records within liabilities the portion of net income for the year that should be distributed to comply with the Shareholders’ Corporations Law or its dividend policy. For such purposes, the Bank establishes a provision in a complementary equity account within retained earnings (Note 25).

For the purposes of calculating the provision for minimum dividends, the distributable net income is considered, which is defined as the amount resulting from reducing or adding to the net income for the year, the adjustment of the value of the paid-in capital and reserves, for the effects of the variation in the Consumer Price Index.

42

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(v) Employee benefits:

Employee benefits are all forms of consideration granted by an entity in exchange for services provided by employees or severance pay.

Short-term employee benefits are employee benefits (other than termination benefits) that are expected to be settled in full before twelve months after the end of the annual reporting period in which the employees have rendered the related services (Note 24 letter (c)).

- Accrued vacations

The annual costs of vacations and staff benefits are recognized on an accrual basis.

- Other short-term benefits

The entity considers for its employees an annual incentive plan for meeting objectives and individual contribution to the entity’s results, which are eventually delivered, consisting of a certain number or portion of monthly salaries and are accrued for based on the estimated amount to be distributed.

Other long-term employee benefits are all employee benefits other than short-term employee benefits, post-employment benefits, and termination benefits.

- Employee benefits for termination of employment contract

The Bank has agreed with part of the staff the payment of compensation to those who have completed 30 or 35 years of service, in the event that they retired from the Bank. The proportional part accrued by those employees who will have access to exercise the right to this benefit and who at the end of the year have not yet acquired it has been included in this obligation.

The obligations of this benefit plan are measured according to the projected credit unit method, including as variables the staff turnover rate, the expected salary growth and the probability of using this benefit, discounted at the current rate for long-term operations (5.71% as of September 30, 2025 and December 31, 2024).

The discount rate used corresponds to the rate of 10-year Bonds in Chilean pesos of the Central Bank of Chile (BCP).

Gains and losses arising from changes in actuarial variables are recognized in Other Comprehensive Income. There are no other additional costs that should be recognized by the Bank.

43

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(w) Earnings per share:

The basic earnings per share is determined by dividing the net income attributed to the Bank’s owners in a period and the weighted average number of shares outstanding during that period.

Diluted earnings per share are determined similarly to basic earnings, but the weighted average number of outstanding shares is adjusted to take into account the potential dilutive effect of the options on shares, warrants and convertible debt. At the end of the periods ended September 30, 2025 and 2024 there are no concepts that should be adjusted.

(x) Interest revenue and expense and UF indexation:

Interest income and expenses and UF indexation (Notes 30 and 31) are recognized in the Consolidated Statement of Income using the effective interest rate method. The effective interest rate is the rate which exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument (or, where appropriate, in a shorter period), to the carrying amount of the financial asset or financial liability. To calculate the effective interest rate, the Bank determines cash flows by taking into account all contractual conditions of the financial instrument, excluding future credit losses.

The effective interest rate calculation includes all fees and other amounts paid or received that are part of the effective interest rate. Transaction costs include incremental costs that are directly attributable to the acquisition or issuance of a financial asset or liability.

In the case of the impaired portfolio and current loans with a high risk of recoverability of loans and accounts receivable from customers, the Bank has applied a conservative position of discontinuing the accrual of interest and UF indexation on an accrual basis in the Consolidated Statement of Income, when the loan or one of its payments has been 90 days past due.

(y) Fee and commission income and expenses:

Fee and commission income and expenses (Note 32) are recognized in the Consolidated Statement of Income using the criteria established in IFRS 15 “Revenue from Contracts with Customers”.

Under IFRS 15, revenues are recognized considering the terms of the contract with customers. Revenue is recognized when or as the performance obligation is satisfied by transferring the goods or services committed to the customer.

Under IFRS 15, revenues are recognized using different criteria depending on their nature. The most significant are:

− Those that correspond to a singular act, when the act that originates them takes place.

− Those that originate in transactions or services that are extended over time, during the life of such transactions or services.

− Commissions on loan commitments and other fees related to loan transactions are deferred (together with the incremental costs directly related to the placement) and recognized as an adjustment to the effective interest rate of the placement. For loan commitments, when there is no certainty of the date of effective placement, fees and commissions are recognized in the period of the commitment that originates it on a straight-line basis.

44

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(y) Fee and commission income and expenses, continued:

The fees registered as income by the Bank correspond mainly to:

− Commissions for loan prepayment: These commissions are accrued at the time the loans are prepaid.

− Commissions for lines of credit and overdrafts: These commissions are accrued in the period related to the granting of lines of credit and overdrafts in current accounts.

− Commissions for guarantee and letters of credit: These commissions are accrued in the period related to the granting by the Bank of payment guarantees for real or contingent obligations of third parties.

− Commissions for card services: Correspond to commissions accrued for the period, related to the use of credit cards, debit cards and other.

− Commissions for account management: Includes commissions that accrue in the period related to the maintenance of current accounts and other deposit accounts.

− Commissions for collections and payments: Includes commissions generated by the collection and payment services provided by the Bank.

− Commissions for intermediation and management of securities: correspond to income from brokerage service, placements, administration and custody of securities.

− Remuneration for management of mutual funds, investment funds or others: corresponds to the commissions from the General Fund Administrator for the administration of third-party funds.

− Remuneration for brokerage and insurance consulting services: includes income from brokerage and insurance advice by the Bank or its subsidiaries is included.

− Commissions for factoring operations services: includes commissions for factoring operations services performed by the Bank.

− Commissions for financial consulting services: includes commissions for financial advisory services performed by the Bank and its subsidiary.

− Other commissions received: includes income generated from foreign currency exchange, issuance bank guarantees, issuance of bank check, use of distribution channels, agreement on the use of a brand and placement of financial products and cash transfers, and recognition of payments associated with commercial alliances, among others.

Commission expenses include:

− Commissions for card operations: includes commissions paid for credit and debit card operations.

− Commissions for licensing the use of card brands.

− Expenses for obligations of loyalty and merits programs for card customers.

− Commissions for operations with securities: includes commissions for deposit and custody of securities and brokerage of securities.

− Other commissions for services received: includes commissions for guarantees and sureties of Bank obligations, for foreign trade operations, for correspondent banks in the country and abroad, for ATMs and electronic fund transfer services.

− Commissions for compensation of large value payments: corresponds to commissions paid to entities such as ComBanc, CCLV Contraparte Central, etc.

45

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(z) Impairment of non-financial assets:

The carrying amounts of the non-financial assets of the Bank and its subsidiaries, are reviewed throughout the year and especially at each reporting date, to determine if any indication of impairment exists. If such indication exists, then the recoverable amount of the asset is estimated.

(aa) Financial and operating leases:

− The Bank acting as lessor

Assets leased to customers under agreements which transfer substantially all the risks and rewards of ownership, with or without ultimate legal title, are classified as finance leases. When assets held are subject to a finance lease, the leased assets are derecognized and a receivable is recognized which is equal to the present value of the minimum lease payments, discounted at the interest rate implicit in the lease. Initial direct costs incurred in negotiating and arranging a finance lease are incorporated into the receivable through the discount rate applied to the lease. Finance lease income is recognized over the lease term based on a pattern reflecting a constant periodic rate of return on the net investment in the finance lease.

Assets leased to customers under agreements, which do not transfer substantially all the risks, and rewards of ownership are classified as operating leases.

The leased investment properties, under the operating lease modality, are included in the Consolidated Statement of Financial Position as “Other assets” and depreciation is determined on the book value of these assets, applying a proportion of the value in a systematic way on the economic use of the estimated useful life. Lease income is recognized on a straight-line basis over the lease term.

− The Bank acting as lessee

A contract is, or contains a lease, if one party has the right to control the use of an identified asset for a period of time in exchange for a regular payment (Note 17).

On the date of commencement of a lease, a right-to-use assets leased is determined at cost, which includes the amount of the initial measurement of the lease liability plus other disbursements made.

The amount of the lease liability is measured at the present value of future lease payments that have not been paid on that date, which are discounted using the Bank’s incremental financing interest rate.

The right-of-use asset is measured using the cost model, less accumulated depreciation and accumulated impairment losses, depreciation of the right-of-use asset, is recognized in the Consolidated Statements of Income on a straight-line depreciation basis from the commencement date and until the end of the lease term.

46

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(aa) Financial and operating leases, continued:

The monthly variation of the UF for the contracts established in such monetary unit should be treated as a remeasurement; accordingly, the UF indexation modifies the value of the lease liability, and simultaneously, the amount of the right-of-use asset must be adjusted by this effect.

Subsequent to the commencement date, the lease liability is measured by reducing the carrying amount to reflect the lease payments made and the modifications to the lease.

In accordance with IFRS 16 “Leases” the Bank does not apply this rule to contracts whose term is 12 months or less and those that contain an underlying asset of low value. In these cases, payments are recognized as a lease expense.

(ab) Additional allowances:

In accordance with the standards issued by the CMF, banks could record additional allowances for its individually evaluated loan portfolio, taking into consideration the expected impairment of this portfolio. The calculation of this allowance is performed based on the Bank’s historical experience and considering possible future adverse macroeconomic conditions or circumstances that could affect a specific sector.

Allowances made in order to prevent the risk of macroeconomic fluctuations should anticipate situations of reversal of expansive economic cycles that, in the future, could result in a worsening of the conditions and, function as a countercyclical mechanism for accumulating additional allowances when the scenario is favorable and release or allocate them to specific allowances when environmental conditions deteriorate.

Accordingly, additional allowances must always correspond to general allowances on commercial, consumer or mortgage loans, or segments identified, and in no case may be used to offset weaknesses in the models used by the Bank (Note 26).

As of September 30, 2025, the balance of additional allowances amounts to Ch$631,217 million (Ch$700,252 million as of December 2024), which are presented in the caption “Special provisions for Credit risk” in Liabilities in the Consolidated Statement of Financial Position.

(ac) Fair value measurement:

“Fair value” is understood as the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between participants in a principal (or more advantageous) market at the measurement date under current market conditions, regardless of whether that price is directly observable or estimated using another valuation technique. The most objective and usual reference of fair value is the price that would be paid in an active, transparent and deep market (“quoted price” or “market price”).

When available, the Bank estimates the fair value of an instrument using quoted prices in an active market for that instrument. A market is considered active if quoted prices are readily and regularly available and represent actual and regularly occurring market transactions on an arm’s length basis.

47

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2. Summary of Significant Accounting Policies, continued:

(ac) Fair value measurement, continued:

If a market for a financial instrument is not active, the Bank establishes fair value using a valuation technique. These valuation techniques include the use of recent market transactions between knowledgeable, willing parties in an arm’s length transaction, if available, as well as references to the fair value of other instruments that are substantially the same, discounted cash flows and options pricing models.

The selected valuation technique makes maximum use of information obtained in the market, using the least possible amount of data estimated by the Bank, incorporates all the factors that market participants would consider to establish the price, and will be consistent with generally accepted economic methodologies for calculating the price of financial instruments. The variables used by the valuation technique reasonably represent market expectations and reflect the return-risk factors inherent to the financial instrument. Periodically, the Bank calibrates the valuation techniques and tests it for validity using prices from observable current market transaction in the same instrument or based on available observable market information.

The best evidence of the fair value of a financial instrument at initial recognition is the transaction price (i.e., the fair value of the consideration given or received) unless the fair value of that instrument is evidenced by comparison with other observable current market transactions in the same instrument (i.e. without modification or repackaging) or based on a valuation technique whose variables include only data from observable markets. However, when transaction price provides the best evidence of fair value at initial recognition, the financial instrument is initially measured at the transaction price and any difference between this price and the value initially obtained from a valuation model is subsequently recognized in profit or loss.

Note that the Bank has financial assets and liabilities that offset each other’s market risks, based on which average market prices are used as a basis for determining their fair value.

Then, the fair value estimates obtained from models are adjusted for any other factors, such as liquidity risk or model uncertainties; to the extent that the Bank believes that a third-party market participant would take them into account in pricing a transaction.

The Bank’s fair value disclosures are included in Note 44.

48

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

3. New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted:

Standards approved and/or amended by the International Accounting Standards Board (IASB) and by the Financial Market Commission (CMF):

Standards and interpretations that have been adopted in these Interim Consolidated Financial Statements.

As of the date of issuance of these Interim Consolidated Financial Statements, the new accounting pronouncements issued by both the IASB and the CMF, which have been adopted by the Bank and its subsidiaries, are detailed below:

- Accounting standards issued by IASB.

IAS 21 The Effects of Changes in Foreign Exchange Rates.

In August 2023, the IASB issued amendments to IAS 21. These amendments set out criteria that will allow entities to assess whether a currency is exchangeable and when it is not, so that they can determine the exchange rate to be used and the disclosures to be provided.

The amendments were effective for periods beginning on or after January 1, 2025.

The implementation of this new standard had no impact on the Bank or its subsidiaries.

- Accounting standards issued by CMF.

Circular No. 2,346. Standard model of allowances for consumer loans. It amends Chapter B-1 “Allowances for credit losses” and Chapter E “Transitional provisions” of the CNCB.

On March 6, 2024, the CMF issued this circular that introduces the regulations that establish the Standardized Methodology for computing Allowances for Consumer Loans in Chapter B-1 of the CNCB.

The regulations establish matrices for determining the Probability of Default (PD) and Loss Given Default (LGD) parameters that must be used to calculate the minimum level of allowances.

The PD matrix is determined based on three factors (default in the bank, in the financial system and having a mortgage loan).

Regarding the LGD, the model allows differentiation according to the type of loan (lease or automotive, installments, cards and lines or other consumer products) and also distinguishes those debtors with mortgage loans for housing in the system, allowing banks to recognize a loss level adjusted to the specific characteristics of each transaction.

The regulations of the standard provision model for consumer loans will become effective beginning on the accounting close of January 2025. Until that date, banks will continue to estimate the allowances of this portfolio only using their internal methodologies. The impact of the first application must be recorded in the entity’s statement of income.

The new methodology was implemented in January 2025 and will have an impact of a debit to net income or loss before tax of approximately Ch$69,000 million in 2025.

49

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

3. New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted, continued:

Circular No. 2,347. Precisions of information requirements on subsidiaries, branches abroad and Banking Support Companies.

On April 24, 2024, the CMF issues this Circular that unifies and establishes in the General Background section of the MSI the instructions regarding the information requirements that banks must prepare and send to the CMF, regarding subsidiaries, branches in the abroad and Banking Support Companies (SAG), which include accounting, debtor, risk and other information.

The first shipment of the new information requirements was made in the first quarter of 2025.

Law No. 21,748, which creates a new guarantee program for new housing, as well as an interest rate subsidy for mortgage loans.

On May 29, 2025, Law No. 21,748 was published, establishing a new guarantee program for new housing and an interest rate subsidy for mortgage loans. This subsidy consists of a reduction of up to sixty basis points (60 bps) in the interest rate. The benefit applies exclusively to financing intended for the purchase of new homes, in their first sale, whose value does not exceed 4,000 Unidades de Fomento (UF), and that meet the requirements set forth by the Ministry of Finance.

The CMF (Commission for the Financial Market) has issued instructions to banks regarding accounting treatment, determination of credit risk provisions, calculation of the credit risk weight for capital requirements, supervision of the maximum conventional interest rate (TMC), among other matters.

As of the date of issuance of the financial statements, the Bank implemented this product and complied with the CMF requirements.

New Standards and interpretations issued but not yet effective:

The following is a summary of new standards, interpretations and improvements to the International Financial Reporting Standards issued by the International Accounting Standards Board (IASB) and the CMF that are not yet effective as of September 30, 2025:

- Accounting standards issued by IASB.

IAS 28 Investments in Associates and Joint Venture and IFRS 10 Consolidated Financial Statements.

In September 2014, the IASB issued this amendment, which clarifies the scope of the gains and losses recognized in a transaction, that involves an associate or joint venture, and that this depends on whether the asset sold, or contribution constitutes a business. Accordingly, the IASB concluded that all gains or losses must be recognized against loss of control of a business.

Likewise, the gains or losses that result from the sale or contribution of a subsidiary that does not constitute a business (definition of IFRS 3) to an associate or joint venture must be recognized only to the extent of unrelated interests in the associate or joint venture.

During December 2015, the IASB agreed to set the effective date of this amendment in the future, allowing its immediate adoption.

Banco de Chile and its subsidiaries will have no impact on the Consolidated Financial Statements as a result of the application of this amendment.

50

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

3. New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted, continued:

IFRS 18 – Presentation and Disclosure in Financial Statements.

In April 2024, IASB issued a new accounting standard, IFRS 18 Presentation and Disclosure in Financial Statements, replacing the IAS 1 Presentation of Financial Statements.

This new standard aims to improve the usefulness of the information presented and disclosures so that the comparability of the financial information is enhanced, complying with the qualitative characteristics defined in the conceptual framework of the International Financial Reporting Standards (IFRS).

According to the information provided by IASB, the standard introduces three new requirements:

- Improvement comparability of the statement of income.

- Higher transparency in measuring performance defined by the management.

- More useful grouping of the information in the financial statements.

The standard will be effective for annual accounting periods beginning on or after January 1, 2027.

Because these Interim Consolidated Financial Statements are prepared in accordance with the standards issued by the CMF as defined in CNCB, the adoption of this standard is conditional to the amendment of the CNCB.

IFRS 19 – Subsidiaries without Public Accountability: Disclosures

In May 2024, the IASB issued published the new accounting standard IFRS 19 Subsidiaries without Public Accountability: Disclosures, which will become effective on January 1, 2027 where early application is permitted.

This new standard allows to save in the preparation costs of the financial statements of subsidiaries without public interest, making possible to disclose less information and adapt the financial statements to the needs of the users when certain conditions are met.

The standard establishes that a subsidiary is in the public interest if:

- It has debt instruments or capital that is subject to trade on a public market or if it is in the process of issuing such instruments to negotiate on a public market; or

- Manages fiduciary assets for a broad group of external people as one of its principal businesses.

A subsidiary is eligible and can apply IFRS 19 in its consolidated, separate or stand-alone financial statements if:

- It has no public accountability; and

- Its ultimate parent company or any other intermediate parent company issued consolidated financial statements that are available for public use and comply with IFRS.

This new standard will not have an impact on the Consolidated Financial Statements.

51

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

3. New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted, continued:

IFRS 9 and IFRS 7 Financial Instruments: Classification and Measurement

In May 2024, the IASB issued amendments to the classification and measurement requirements of IFRS 9, “Financial Instruments”, and to the disclosure requirements of IFRS 7, “Financial Instruments: Disclosures”, as follows:

Derecognition of financial liabilities settled by electronic transfer.

The amendment allows an entity to consider that a financial liability (or part of it) that is settled using an electronic payment system is cancelled, expires or the liability otherwise qualifies for derecognition before the settlement date, if certain specified criteria are met. An entity that chooses to apply the deregistration option would be required to apply it to all settlements made through the same electronic payment system.

Classification of financial assets

The amendment provides guidance on how an entity can evaluate whether the contractual cash flows of a financial asset are consistent with a basic loan agreement, for classification and measurement purposes.

The amendment also improves the description of the term “non-recourse”, meaning that a financial asset has “non-recourse” features if an entity’s ultimate right to receive cash flows is contractually limited to the cash flows generated by specific assets.

Disclosures

For investments in equity financial instruments designated at fair value through other comprehensive income, an entity is required to disclose the fair value gain or loss presented in other comprehensive income during the period, showing separately the fair value gain or loss that relates to investments derecognized in the period and the fair value gain or loss that relates to investments held at the end of the period.

Additional disclosures are required for financial assets and liabilities with contractual terms that reference a contingent event (including those that are linked to Environmental, Social and Governance factor (ESG)).

The amendments are effective for annual periods beginning on or after January 1, 2026. Early adoption is permitted.

The Bank is in the process of analyzing the impact of this new standard.

52

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

3. New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted, continued:

- Accounting standards issued by CMF.

General Rule (NCG) No. 537 includes a formula and components for calculating the minimum payment amount on credit cards

On June 4, 2025, the CMF issued NCG No. 537, which aims to include a formula and the components for calculating the minimum payment amount on credit cards. This regulation amends Chapter 8-41 of the Updated Compilation of Regulations (RAN) and Circular No. 1 for Non-Banking Issuers.

According to the rule, the minimum payment will be determined as the sum of the Non-Financeable Amount (NFA) plus 5% of the Financeable Amount (FA). The NFA includes interest-free installments payable during the billing period, as well as interest, fees, and other charges such as taxes, additional charges, insurance premiums, among others. The FA mainly corresponds to the outstanding principal.

This regulation will be applied gradually starting 12 months after its publication.

The Bank is currently working on implementing this regulatory change.

4. Changes in Accounting Policies

In conformity with the instructions of the Financial Market Commission, in January 2025, the Bank adopted the new standard allowance model for consumer loans, which resulted a higher charge to results of Ch$64,389 million before tax.

During the period ended September 30, 2025, there have been no other material changes in accounting policies affecting the presentation of these Interim Consolidated Financial Statements.

53

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

5. Relevant Events:

(a) On January 17, 2025, Banco de Chile reported that the Financial Market Commission informed the Bank that it resolved to maintain as a capital requirement for Pillar II risk, the charge already constituted of 0.13% of the risk-weighted assets net of required provisions, in accordance with article 66 quinquies of the General Banking Law.

(b) On January 23, 2025, the subsidiary Banchile Corredores de Bolsa reported that the Board of Directors agreed to appoint Mr. José Antonio Díaz Orellana as General Manager of Banchile Corredores de Bolsa S.A., who until that date was the Interim General Manager.

(c) On February 11, 2025, the Board of Directors of Banco de Chile agreed to summon an Ordinary Shareholders’ Meeting for March 27, 2025 in order to propose, among other matters, the following distribution of profits for the year ended December 31, 2024:

a) Deduct and withhold from the net income of the year, an amount equivalent to the effect of inflation of the paid-in capital and reserves according to the variation in the Consumer Price Index that occurred between November 2023 and November 2024, amounting to Ch$212,012,307,434 which will be added to retained earnings from previous periods.

b) Distribute in the form of dividend the remaining profit, corresponding to a dividend of Ch$9.85357420889 to each of the 101,017,081,114 shares of the Bank.

Consequently, a distribution as dividend of 82.4% of the profits for the year ended December 31, 2024 is proposed.

(d) On April 10, 2025, at a meeting of the Board of Directors of Banco de Chile, the directors agreed, subject to prior authorization from the Financial Market Commission, to absorb the subsidiary Socofin S.A., by acquiring the shares issued by it whose owner is Banchile Asesoría Financiera S.A. and, dissolve Socofin S.A. in accordance with the provisions of section 2 of article 103 of Law 18,046. Likewise, once the dissolution of the aforementioned company occurs, the Bank will be the legal successor of the entity.

54

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

5. Relevant Events, continued:

(e) During 2025, Banco de Chile has reported as an essential event the following placements in the local market of senior, dematerialized and bearer bonds issued by Banco de Chile and registered with the Securities Registry of the Financial Market Commission:

Date	Registration number in the Securities Registry	Serie	Amount		Currency	Maturity date	Average rate
March 17, 2025	11/2022	FC		600,000	UF	01/01/2030		2.97	%
March 20, 2025	11/2022	FC		300,000	UF	01/01/2030		2.97	%
March 21, 2025	11/2022	FC		1,050,000	UF	01/01/2030		2.97	%
April 1, 2025	11/2022	FC		800,000	UF	01/01/2030		2.96	%
April 3, 2025	11/2022	FO		900,000	UF	01/01/2032		2.92	%
April 15, 2025	11/2022	FH		850,000	UF	12/01/2030		2.84	%
April 17, 2025	11/2022	GG		1,000,000	UF	05/01/2035		3.03	%
April 17, 2025 (*)	20240002	HD		2,000,000	UF	10/01/2034		3.03	%
May 7, 2025	11/2022	FH		300,000	UF	12/01/2030		2.92	%
May 9, 2025	11/2022	GG		150,000	UF	05/01/2035		3.03	%
May 9, 2025 (*)	20240002	HN		300,000	UF	12/01/2039		3.06	%
May 30, 2025	11/2022	FA		590,000	UF	08/01/2028		2.77	%
May 30, 2025	11/2022	FH		250,000	UF	12/01/2030		3.06	%
June 2, 2025	11/2022	FH		350,000	UF	12/01/2030		3.06	%
June 2, 2025	11/2022	FH		250,000	UF	12/01/2030		3.05	%
June 3, 2025	11/2022	FH		226,000	UF	12/01/2030		3.04	%
June 6, 2025	11/2022	FH		108,000	UF	12/01/2030		3.04	%
June 10, 2025	11/2022	FH		666,000	UF	12/01/2030		3.04	%
June 10, 2025	11/2022	FO		500,000	UF	01/01/2032		3.06	%
July 3, 2025	11/2022	GG		610,000	UF	05/01/2035		3.15	%
July 9, 2025	11/2015	CI		500,000	UF	02/01/2033		3.14	%
July 10, 2025	11/2015	CG		1,250,000	UF	08/01/2032		3.14	%
July 10 2025	11/2015	CH		400,000	UF	12/01/2032		3.14	%
July 10, 2025	11/2015	CI		150,000	UF	02/01/2033		3.14	%
July 15, 2025 (*)	20240002	HW		1,600,000	UF	06/01/2044		3.21	%
July 17, 2025	11/2022	GB		225,000	UF	09/01/2034		3.18	%
July 18, 2025	11/2022	GB		250,000	UF	09/01/2034		3.16	%
July 21, 2025	11/2022	GB		150,000	UF	09/01/2034		3.13	%
July 22, 2025	11/2022	GB		500,000	UF	09/01/2034		3.11	%
July 22, 2025	11/2022	GG		150,000	UF	05/01/2035		3.11	%
July 22, 2025 (*)	20240002	HW		450,000	UF	06/01/2044		3.19	%
August 22, 2025	11/2022	GG		100,000	UF	05/01/2035		2.99	%
August 27, 2025 (*)	20240002	HN		550,000	UF	12/01/2039		3.06	%
September 4, 2025	11/2022	GG		400,000	UF	05/01/2035		3.01	%
September 4, 2025 (*)	20240002	HW		200,000	UF	06/01/2044		3.12	%
September 5, 2025	11/2022	GA		1,000,000	UF	05/01/2034		3.05	%
September 5, 2025	11/2022	GD		4,000,000	UF	01/01/2035		3.09	%
September 5, 2025 (*)	20240002	HI		5,000,000	UF	06/01/2037		3.13	%
September 11, 2025	11/2022	GA		800,000	UF	05/01/2034		2.99	%
September 15, 2025	11/2022	GA		50,000	UF	05/01/2034		2.99	%
September 15, 2025 (*)	20240002	HW		550,000	UF	06/01/2044		3.12	%
September 16, 2025 (*)	20240002	HN		1,000,000	UF	12/01/2039		3.03	%
September 17, 2025	11/2022	FU		1,650,000	UF	11/01/2032		2.91	%
September 17, 2025	11/2022	GA		550,000	UF	05/01/2034		2.99	%
September 22, 2025	11/2022	FU		800,000	UF	11/01/2032		2.91	%
September 22, 2025	11/2022	GA		150,000	UF	05/01/2034		2.98	%
September 22, 2025 (*)	20240002	HH		2,100,000	UF	12/01/2036		3.08	%
September 23, 2025 (*)	20240002	HH		1,600,000	UF	12/01/2036		3.07	%
September 25, 2025	11/2022	FU		150,000	UF	11/01/2032		2.90	%

(*) The bonds have been registered under the Automatic Registration modality, with the registration number dated April 5, 2024.

55

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

5. Relevant Events, continued:

(f) During the period 2025 Banco de Chile has reported as an essential fact the following placements in the foreign market, issued under its Medium-Term Notes Program (“MTN”):

Date	Amount		Currency	Maturity date	Average rate
June 17, 2025 (*)		100,000,000	CHF	07/15/2031	1.1875%
June 18, 2025		10,000,000,000	JPY	06/27/2030	1.635%
July 9, 2025		1,000,000,000	MXN	07/17/2030	TIIE (28 days) + 1.05%

(*) This placement will be listed on the Zurich Stock Exchange in Switzerland and is intended to finance or refinance social and environmental projects in accordance with Banco de Chile’s Sustainability Financing Framework.

(g) On July 4, 2025, Banco de Chile announced that, by public deed dated June 23, 2025, granted by the Notary of Santiago, Mrs. María Pilar Gutiérrez Rivera, Banco de Chile acquired all the shares held by Banchile Asesoría Financiera S.A. in the company Socofin S.A., a subsidiary of Banco de Chile. In accordance with item 2 of Article 103 of Law No. 18,046 on Corporations, and after an uninterrupted period of more than 10 days, Socofin S.A. has been dissolved because 100% of its shares are held by Banco de Chile, which, beginning on July 4, 2025, becomes its legal successor and continuator.

(h) On August 29, 2025, Banco de Chile announced that, together with Citigroup Inc., they have agreed to extend the term of the Cooperation Agreement, the Global Connectivity Agreement, and the Amended and Restated Trademark License Agreement, the first two originally executed on October 22, 2015, and the latter on November 29, 2019.

Pursuant to this extension, the term of these agreements will run from January 1, 2026, through January 1, 2028. The parties may agree, prior to August 31, 2027, to extend the term for an additional two years starting January 1, 2028. If such agreement is not reached, the contracts will be automatically extended one time only for a period of one year, from January 1, 2028, to January 1, 2029. The same renewal procedure may be used in the future as often as the parties agree.

Additionally, on this same date, Banco de Chile and Citigroup Inc. executed an Amended and Restated Master Services Agreement, agreeing that its term will be the same as that established in the Cooperation Agreement referred to in the previous paragraph.

The Board of Directors of Banco de Chile, in session No. BCH 3,037 held on August 28, 2025, approved the extension and execution of the previously mentioned agreements under the terms set forth in Articles 146 and following of the Chilean Corporations Law.

56

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

5. Relevant Events, continued:

(i) On September 11, 2025, Banco de Chile announced that its Board of Directors resolved to convene an Extraordinary Shareholders’ Meeting to be held on November 10, 2025, at 10:00 a.m., in the Bank’s Auditorium located at Huérfanos Street No. 930, Santiago, for the purpose of addressing the following matters:

1. Approve amendments to the bank’s bylaws as detailed below:

a) Amend Article Two to maintain the city of Santiago as the corporate domicile and remove the reference to the commune of Santiago.

b) Amend Article Eight to reduce the number of directors from eleven to nine.

c) Amend Article Nine to adjust the minimum quorum required to hold board meetings from six to five regular or alternate directors.

d) Amend Article Ten regarding the convening of extraordinary board meetings.

e) Replace Article Nineteen to incorporate as a permanent provision in the bylaws the possibility of participating and/or voting in shareholders’ meetings through systems and procedures approved by the board, including technological means, without prejudice to holding meetings with in-person attendance.

f) Amend Article Twenty-Three to update its wording regarding the availability of the Annual Report for shareholders and the public.

g) Amend Articles Thirteen, Sixteen, and Twenty-Four to replace references to the Superintendency and the Superintendent of Banks and Financial Institutions with the Financial Market Commission.

h) Eliminate the Third Transitional Article.

i) Remove the Second and Fourth Transitional Articles.

j) Incorporate a new Second Transitional Article providing that, at the next ordinary shareholders’ meeting held after the registration and publication of the certificate issued by the Financial Market Commission regarding the bylaws amendment, nine regular directors shall be elected in accordance with the amendment to Article Eight, and that from such date Article Nine will be applicable as approved by the extraordinary shareholders’ meeting.

2. Approve a new consolidated text of the bank’s bylaws.

3. Adopt any other resolutions necessary to implement the bylaws amendment and grant the powers required to execute the resolutions adopted on the matters indicated above.

Additional information regarding the board’s resolutions and the proposals to be submitted to the shareholders’ meeting on the matters described in items 1 and 2 above is available on the Bank’s website at www.bancochile.cl.

57

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

6. Business Segments:

For management purposes, the Bank is organized into four segments, which are defined based on the types of products and services offered, and the type of client in which focuses as described below:

Retail Banking:

This segment focuses on individuals and small and medium-sized companies (SMEs) with annual sales up to UF 70,000, where the product offering focuses primarily on consumer loans, commercial loans, checking accounts, credit cards, credit lines and residential mortgage loans.

Wholesale Banking:

This segment focused on corporate clients and large companies, whose annual revenue exceed UF 70,000, where the product offering focuses primarily on commercial loans, checking accounts and liquidity management services, debt instruments, foreign trade, derivative contracts and leases.

Treasury and Money Market:

This segment includes the associated revenues to the management of the investment portfolio and the business of financial transactions and currency trading.

Transactions with customers carried out by the Treasury are reflected in the respective aforementioned segments. These products are highly transaction-focused and include foreign exchange transactions, derivatives and financial instruments in general, among others.

Operations through Subsidiaries:

Corresponds to the businesses generated by the companies controlled by the Bank, which carry out activities complementary to the bank business. The companies that comprise this segment are:

- Banchile Administradora General de Fondos S.A.

- Banchile Asesoría Financiera S.A.

- Banchile Corredores de Seguros Ltda.

- Banchile Corredores de Bolsa S.A.

- Operadora de Tarjetas Banchile Pagos S.A.

- Socofin S.A. (*)

(*) See Note 5 letter (d) and (g) on Relevant Events.

58

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

6. Business Segments, continued:

The financial information used to measure the performance of the Bank’s business segments is not comparable with similar information from other financial institutions because each institution relies on its own definitions. The accounting policies applied to the segments is the same as those described in the summary of accounting principles. The Bank obtains the majority of the results from: interest, indexation and commissions and financial operations and changes, discounting provisions for credit risk and operating expenses. Management is mainly based on these concepts to evaluate the performance of the segments and make decisions about the goals and allocations of resources of each unit. Although the results of the segments reconcile with those of the Bank at the total level, this is not necessarily the case in terms of the different concepts, given that management is measured and controlled individually and not on a consolidated basis, applying the following criteria:

● The net interest margin of loans and deposits is obtained aggregating the net financial margins of each individual operation of credit and uptake made by the bank. For these purposes, the volume of each operation and its contribution margin are considered, which in turn corresponds to the difference between the effective rate of the customer and the internal transfer price established according to the term and currency of each operation. Additionally, the net margin includes the result of interest and indexation from the accounting hedges.

● Provisions for credit risk are determined at the customer and counterparty level based on the characteristics of each of their operations. Additional allowances are assigned to the different business segments based on the credit risk weighted assets of each segment.

● The capital and its financial impacts on outcome have been assigned to each segment based on the risk-weighted assets.

● Operational expenses are reflected at the level of the different functional areas of the Bank. The allocation of expenses from functional areas to business segments is done using different allocation criteria, at the level of the different concepts and expense items.

Taxes are managed at a corporate level and are not allocated to business segments.

For the periods ended September 30, 2025 and 2024 there was no income from transactions with a customer or counterparty that accounted for 10% or more of the Bank’s total revenues.

59

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

6. Business Segments, continued:

The following table presents the income by segment for the periods ended September 30, 2025 and 2024 for each of the segments defined above:

	Retail Banking						Wholesale Banking						Treasury and Money Market						Operations through Subsidiaries						Subtotal						Consolidation adjustment						Total
	September			September			September			September			September			September			September			September			September			September			September			September			September			September
	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$
Net interest income and UF indexation		1,115,811			1,123,120			511,269			557,782			(75,068	)		(92,807	)		(1,166	)		(3,785	)		1,550,846			1,584,310			914			939			1,551,760			1,585,249
Net income from commissions		268,995			244,171			71,661			68,029			3,013			2,792			148,094			139,754			491,763			454,746			(18,990	)		(27,513	)		472,773			427,233
Profit (loss) of financial operations		319			300			12,960			11,005			100,308			114,064			18,966			23,110			132,553			148,479			(914	)		(939	)		131,639			147,540
Foreign currency changes, indexation and accounting hedge		6,276			7,672			24,471			23,900			20,480			26,417			19,465			19,451			70,692			77,440			—			—			70,692			77,440
Other income		34,327			26,167			14,484			6,605			—			—			4,493			2,501			53,304			35,273			(11,186	)		(7,686	)		42,118			27,587
Income attributable to investments in other companies		6,393			4,178			1,532			2,287			119			255			437			364			8,481			7,084			—			—			8,481			7,084
Total operating revenue		1,432,121			1,405,608			636,377			669,608			48,852			50,721			190,289			181,395			2,307,639			2,307,332			(30,176	)		(35,199	)		2,277,463			2,272,133
Expenses from salaries and employee benefits		(273,444	)		(269,198	)		(82,974	)		(81,185	)		(2,923	)		(2,851	)		(59,238	)		(66,150	)		(418,579	)		(419,384	)		16			15			(418,563	)		(419,369	)
Administrative expenses		(252,036	)		(252,869	)		(59,726	)		(57,668	)		(1,728	)		(1,455	)		(36,990	)		(35,954	)		(350,480	)		(347,946	)		29,383			34,479			(321,097	)		(313,467	)
Depreciation and amortization		(60,262	)		(59,200	)		(5,298	)		(5,815	)		(408	)		(436	)		(5,055	)		(5,500	)		(71,023	)		(70,951	)		—			—			(71,023	)		(70,951	)
Impairment of non-financial assets		(273	)		(28	)		(5	)		—			—			—			(2,548	)		(1,443	)		(2,826	)		(1,471	)		—			—			(2,826	)		(1,471	)
Other operating expenses		(18,756	)		(17,519	)		(5,433	)		(6,440	)		(26	)		(33	)		(1,371	)		(1,043	)		(25,586	)		(25,035	)		777			705			(24,809	)		(24,330	)
Total operating expenses		(604,771	)		(598,814	)		(153,436	)		(151,108	)		(5,085	)		(4,775	)		(105,202	)		(110,090	)		(868,494	)		(864,787	)		30,176			35,199			(838,318	)		(829,588	)
Expenses for credit losses		(264,044	)		(270,343	)		1,099			(19,209	)		(3,135	)		1,094			—			—			(266,080	)		(288,458	)		—			—			(266,080	)		(288,458	)
Net operating income		563,306			536,451			484,040			499,291			40,632			47,040			85,087			71,305			1,173,065			1,154,087			—			—			1,173,065			1,154,087
Income taxes																																						(246,340	)		(244,761	)
Net income after taxes																																						926,725			909,326

For comparative purposes, the amounts for the 2024 period include certain minor reclassifications in certain items.

The following table presents assets and liabilities as of September 30, 2025 and December 31, 2024 by each segment defined above:

	Retail Banking				Wholesale Banking				Treasury and Money Market				Operations through Subsidiaries				Subtotal				Consolidation adjustment						Total
	September		December		September		December		September		December		September		December		September		December		September			December			September		December
	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$
Assets		25,519,310		24,831,698		13,269,150		13,259,610		15,227,435		12,590,222		1,565,508		924,392		55,581,403		51,605,922		(679,736	)		(227,179	)		54,901,667		51,378,743
Current and deferred taxes																												568,426		716,698
Total assets																												55,470,093		52,095,441
Liabilities		17,902,687		18,014,282		11,142,622		10,790,972		20,045,868		17,199,083		1,325,788		694,984		50,416,965		46,699,321		(679,736	)		(227,179	)		49,737,229		46,472,142
Current and deferred taxes																												51,319		298
Total liabilities																												49,788,548		46,472,440

60

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

7. Cash and Cash Equivalents:

The detail of the balances included in cash and cash equivalents is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Cash and due from banks:
Cash		943,467		879,130
Deposit in Chilean Central Bank (*)		347,126		1,036,476
Deposit in foreign Central Banks		—		—
Deposits in domestic banks		15,137		12,767
Deposits in abroad banks		749,967		770,703
Subtotal – Cash and due from banks		2,055,697		2,699,076
Net transactions in the course of settlement (**)		66,370		88,851
Cash equivalents (***)		3,042,758		1,701,659
Total cash and cash equivalents		5,164,825		4,489,586

The detail of the balances included under net ongoing clearance operations is as follows:

	September			December
	2025			2024
	MCh$			MCh$
Assets
Documents drawn on other banks (clearing)		88,054			109,635
Funds receivable		498,254			262,821
Subtotal - assets		586,308			372,456
Liabilities
Funds payable		(519,938	)		(283,605	)
Subtotal - liabilities		(519,938	)		(283,605	)
Net transactions in the course of settlement		66,370			88,851

(*) The level of funds in cash and in the Central Bank of Chile responds to regulations on reserve requirements that the bank must maintain on average in monthly periods.

(**) Trading operations pending settlement correspond to transactions in which only the settlement remains that will increase or decrease the funds in the Central Bank of Chile or in banks in foreign countries, normally within a period ranging between 12 or 24 business hours.

(***) Refers to financial instruments that meet the criteria to be considered as “cash equivalents” as defined by IAS 7, i.e., to qualify as “cash equivalents” investments in debt financial instruments must be: short-term with an original maturity of 90 days or less from the date of acquisition, highly liquid, readily convertible to known amounts of cash from the date of initial investment, and that the financial instruments are exposed to an insignificant risk of changes in their value.

61

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

8. Financial Assets Held for Trading at Fair Value through Profit or Loss:

The item detail is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Financial derivative instruments		1,766,262		2,303,353
Debt Financial Instruments		3,197,813		1,714,381
Others		403,914		411,689
Total		5,367,989		4,429,423

(a) The Bank as of September 30, 2025 and December 31, 2024, maintains the following asset portfolio of derivative instruments:

	Notional amount of contract with final expiration date in
	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 year and up to 5 years				Over 5 years				Total				Fair Value Assets
	September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December
	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		—		—		6,538,131		3,289,559		1,930,005		1,712,274		4,398,739		2,589,278		613,040		916,016		19,465		26,575		—		4,442		13,499,380		8,538,144		152,023		227,670
Interest rate swap		—		—		4,276,938		376,933		1,619,583		2,249,606		6,979,438		5,133,205		7,318,311		7,253,517		4,357,378		4,172,518		4,013,100		4,250,312		28,564,748		23,436,091		493,793		732,395
Interest rate and cross currency swap		—		—		335,797		107,571		589,851		249,871		1,527,748		2,198,760		2,080,035		2,164,528		2,484,443		1,449,064		2,719,924		2,686,049		9,737,798		8,855,843		1,119,266		1,338,086
Call currency options		—		—		9,859		11,551		29,472		42,692		29,373		57,908		—		11,340		—		—		—		—		68,704		123,491		775		4,949
Put currency options		—		—		7,650		10,208		9,699		16,989		14,877		23,301		—		—		—		—		—		—		32,226		50,498		405		253
Total		—		—		11,168,375		3,795,822		4,178,610		4,271,432		12,950,175		10,002,452		10,011,386		10,345,401		6,861,286		5,648,157		6,733,024		6,940,803		51,902,856		41,004,067		1,766,262		2,303,353

62

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

8. Financial Assets Held for Trading at Fair Value through Profit or Loss, continued:

b) The detail of the Debt Financial Instruments is the following:

	September		December
	2025		2024
	MCh$		MCh$
Instruments issued by the Chilean Government and Central Bank of Chile
Debt financial instruments from the Central Bank of Chile		2,543,013		1,217,317
Bonds and Promissory notes from the General Treasury of the Republic		489,953		278,140
Other fiscal debt financial instruments		—		—
Other Instruments Issued in Chile
Debt financial instruments from other domestic banks		164,847		217,948
Bonds and trade effects from domestic companies		—		—
Other debt financial instruments issued in the country		—		—
Instruments Issued Abroad
Financial instruments from foreign governments or Central Banks		—		2
Financial debt instruments from foreign goverments and fiscal entities		—		974
Debt financial instruments from other foreign banks		—		—
Bonds and trade effects from foreign companies		—		—
Total		3,197,813		1,714,381

Securities of the Chilean Government and Central Bank of Chile includes instruments sold under repurchase agreements to customers and financial institutions of Ch$12,943 million as of September 30, 2025 (Ch$10,038 million as of December 31, 2024). The repurchase agreements have an average maturity of 1 day as of September 30, 2025 (2 days in December 2024).

Other financial debt securities issued in Chile include instruments sold under repurchase agreements to customers and financial institutions of Ch$119,058 million as of September 30, 2025 (Ch$89,223 million in December 2024). The repurchase agreements have an average maturity of 5 days at the end of the period 2025 (7 days in December 2024).

Additionally, the Bank has investments in own-issued letters of credit for an amount equivalent to Ch$563 million as of September 30, 2025 (Ch$998 million in December 2024), which are presented as a reduction of the liability item “Debt Financial Instruments Issued”.

63

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

8. Financial Assets Held for Trading at Fair Value through Profit or Loss, continued:

c) The detail of other financial instruments is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Mutual fund investments
Funds managed by related companies		400,052		408,121
Funds managed by third-party		—		—
Equity instruments
Domestic equity instruments		1,711		1,039
Foreign equity instruments		—		—
Loans originated and acquired by the entity		—		—
Others		2,151		2,529
Total		403,914		411,689

9. Non-trading Financial Assets mandatorily measured at Fair Value through Profit or Loss:

As of September 30, 2025 and December 31, 2024, the Bank does not hold any non-trading financial assets mandatorily measured at fair value through profit or loss.

10. Financial Assets and Liabilities designated as at Fair Value through Profit or Loss:

As of September 30, 2025 and December 31, 2024, the Bank does not hold financial assets and liabilities designated as at fair value through profit or loss.

64

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

11. Financial Assets at Fair Value through Other Comprehensive Income:

The item detail is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Debt Financial Instruments		3,283,820		2,088,345
Other financial instruments		—		—
Total		3,283,820		2,088,345

(a) As of September 30, 2025 and December 31, 2024, the detail of debt financial instruments is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Instruments issued by the Chilean Government and Central Bank of Chile
Debt financial instruments from the Central Bank of Chile		—		—
Bonds and Promissory notes from the General Treasury of the Republic		1,314,214		660,321
Other fiscal debt financial instruments		189		456
Other Instruments Issued in Chile
Debt financial instruments from other domestic banks		1,876,500		1,321,030
Bonds and trade effects from domestic companies		54,768		54,600
Other debt financial instruments issued in the country		—		—
Instruments Issued Abroad
Financial instruments from foreign Central Banks		—		—
Financial instruments from foreign governments and fiscal entities		38,149		48,883
Debt financial instruments from other foreign banks		—		—
Bonds and trade effects from foreign companies		—		3,055
Other debt financial instruments issued abroad		—		—
Total		3,283,820		2,088,345

Instruments issued by the Chilean Government and Central Bank of Chile include instruments sold under repurchase agreements to clients and financial institutions for an amount of Ch$15,546 million in September 2025 (Ch$10,001 million in December 2024). The repurchase agreements have an average maturity of 1 days in September 2025 (2 days in December 2024).

Under the same item, instruments that guarantee margins for cleared derivatives transactions are classified through Comder Contraparte Central S.A. for an amount of Ch$57,294 million as of September 30, 2025 (Ch$22,719 million as of December 31, 2024).

65

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

11. Financial Assets at Fair Value through Other Comprehensive Income, continued:

As of September 30, 2025 the accumulated credit impairment for debt instruments at fair value through other comprehensive income amounted to Ch$5,787 million (Ch$4,226 million as of December 31, 2024).

(b) The analysis of changes in fair value and expected losses from debt instruments measured at fair value is detailed as follows:

	Stage 1 Individual						Stage 2 Individual				Stage 3 Individual				Total
	Fair value			Impairment			Fair value		Impairment		Fair value		Impairment		Fair value			Impairment
	MCh$			MCh$			MCh$		MCh$		MCh$		MCh$		MCh$			MCh$
Balance as of January 1, 2024		3,786,525			5,500			—		—		—		—		3,786,525			5,500
Net change in balance		(1,694,790	)		(1,274	)		—		—		—		—		(1,694,790	)		(1,274	)
Change in fair value		(3,390	)		—			—		—		—		—		(3,390	)		—
Transfer to Stage 1		—			—			—		—		—		—		—			—
Transfer to Stage 2		—			—			—		—		—		—		—			—
Transfer to Stage 3		—			—			—		—		—		—		—			—
Impact due to transfer between Stages		—			—			—		—		—		—		—			—
Net impact due to impairment		—			—			—		—		—		—		—			—
Balance as of December 31, 2024		2,088,345			4,226			—		—		—		—		2,088,345			4,226
Balance as of January 1, 2025		2,088,345			4,226			—		—		—		—		2,088,345			4,226
Net change in balance		1,188,338			1,561			—		—		—		—		1,188,338			1,561
Change in fair value		7,137			—			—		—		—		—		7,137			—
Transfer to Stage 1		—			—			—		—		—		—		—			—
Transfer to Stage 2		—			—			—		—		—		—		—			—
Transfer to Stage 3		—			—			—		—		—		—		—			—
Impact due to transfer between stages		—			—			—		—		—		—		—			—
Net impact of impairment		—			—			—		—		—		—		—			—
Balance as of September 30, 2025		3,283,820			5,787			—		—		—		—		3,283,820			5,787

(c) Realized and unrealized gains and losses:

As of September 30, 2025, the portfolio of debt financial instruments includes an accumulated unrealized gain of Ch$13,176 million (unrealized gain of Ch$4,478 million as of December 31, 2024), recorded as an equity valuation adjustment.

Gross realized gains and losses on the sale of debt financial instruments, as of September 30, 2025 and 2024 are reported under “Net Financial income (expense)” (See Note 33).

The changes in realized gains and losses at the end of both periods are detailed as follows:

	September			September
	2025			2024
	MCh$			MCh$
Unrealized gains (losses)		21,846			18,919
Realized losses (gains) reclassified to income		(13,148	)		(8,073	)
Subtotal		8,698			10,846
Income tax on other comprehensive income		(851	)		(1,732	)
Net effect on equity		7,847			9,114

66

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

12. Derivative Financial Instruments for hedging purposes:

(a.1) As of September 30, 2025 and December 31, 2024, the Bank has the following asset portfolio of financial derivative instruments for accounting hedging purposes:

	Notional amount of contract with final expiration date in
	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 year and up to 5 years				Over 5 years				Total				Fair value Assets
	September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December
	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$
Derivatives held for fair value hedges		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Cash flow hedge derivatives
Interest rate swap and cross currency swap		—		—		48,023		—		—		—		—		131,987		317,613		274,935		125,445		122,041		323,515		306,460		814,596		835,423		69,057		73,959
Total		—		—		48,023		—		—		—		—		131,987		317,613		274,935		125,445		122,041		323,515		306,460		814,596		835,423		69,057		73,959

(a.2) As of September 30, 2025 and December 31, 2024, the Bank has the following debt portfolio of financial derivative instruments for accounting hedging purposes:

	Notional amount of contract with final expiration date in
	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 year and up to 5 years				Over 5 years				Total				Fair value Liabilities
	September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December
	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$
Derivatives held for fair value hedges		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Cash flow hedge derivatives
Interest rate swap and cross currency swap		—		—		131,754		—		55,207		—		—		134,806		—		34,060		253,017		132,265		1,007,356		875,618		1,447,334		1,176,749		184,481		141,040
Total		—		—		131,754		—		55,207		—		—		134,806		—		34,060		253,017		132,265		1,007,356		875,618		1,447,334		1,176,749		184,481		141,040

67

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

12. Derivative Financial Instruments for hedging purposes, continued:

(b) Fair value Hedges:

As of September 30, 2025 and December 31, 2024, no fair value hedges are held.

(c) Cash flow Hedges:

(c.1) The Bank uses cross currency swaps to hedge the risk from variability of cash flows attributable to changes in the interest rates and foreign exchange of foreign banks obligations and bonds issued abroad in US Dollars, Hong Kong dollars, Swiss Franc, Japanese Yens, Peruvian Sol, Australian Dollars, Euros, Norwegian kroner and Mexican peso. The cash flows of the cross currency swaps equal the cash flows of the hedged items, which modify uncertain cash flows to known cash flows derived from a fixed interest rate.

Additionally, these cross currency swap contracts are used to hedge the risk from variability of the Unidad de Fomento (“CLF”) in assets flows denominated in CLF until a nominal amount equal to the portion notional of the hedging instrument CLF, whose readjustment impact the item “Interest Revenue” of the Statement of Income.

68

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

12. Derivative Financial Instruments for hedging purposes, continued:

(c) Cash flow Hedges, continued:

(c.2) Below are the cash flows from bonds issued abroad objects of this hedge and the cash flows of the asset part of the derivative instrument:

	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
	September		December		September			December			September			December			September			December			September			December			September			December			September			December			September			December
	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$
Hedge element
Outflows:
Corporate Bond		—		—		(84,056	)		(472	)		(67,653	)		(7,576	)		(38,063	)		(213,764	)		(461,224	)		(444,033	)		(487,346	)		(357,141	)		(1,400,514	)		(1,297,164	)		(2,538,856	)		(2,320,150	)
Obligation USD		—		—		(98,433	)		—			—			—			—			(104,466	)		—			—			—			—			—			—			(98,433	)		(104,466	)
Hedge instrument
Inflows:
Cross Currency Swap		—		—		182,489			472			67,653			7,576			38,063			318,230			461,224			444,033			487,346			357,141			1,400,514			1,297,164			2,637,289			2,424,616
Net cash flows		—		—		—			—			—			—			—			—			—			—			—			—			—			—			—			—

(c.3) Below are the cash flows from underlying assets and the cash flows of the liability part of the derivative instrument:

	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
	September		December		September			December			September			December			September			December			September			December			September			December			September			December			September			December
	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$
Hedge element
Inflows:
Cash flows in CLF		—		—		187,416			1,588			65,759			2,804			29,409			306,543			393,399			377,477			442,344			304,794			1,420,802			1,280,412			2,539,129			2,273,618
Hedge instrument
Outflows:
Cross Currency Swap		—		—		(187,416	)		(1,588	)		(65,759	)		(2,804	)		(29,409	)		(306,543	)		(393,399	)		(377,477	)		(442,344	)		(304,794	)		(1,420,802	)		(1,280,412	)		(2,539,129	)		(2,273,618	)
Net cash flows		—		—		—			—			—			—			—			—			—			—			—			—			—			—			—			—

69

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

12. Derivative Financial Instruments for hedging purposes, continued:

(c) Cash flow Hedges, continued:

With respect to UF assets hedged; these are revalued monthly according to the variation of the UF, which is equivalent to monthly reinvest the assets until maturity of the relationship hedging.

(c.4) The unrealized results generated during the period 2025 by those derivative contracts that conform the hedging instruments in this cash flow hedging strategy, have been recorded with charge to equity amounting to Ch$14,892 million (charge to equity of Ch$22,719 million in September 2024). The net effect of taxes charge to equity amounts to Ch$10,871 million (charge to equity of Ch$16,585 million during the period 2024).

The accumulated balance for this concept as of September 30, 2025 corresponds to a charge in equity amounted to Ch$27,289 million (charge to equity of Ch$12,397 million as of December 2024).

(c.5) The effect of the cash flow hedging derivatives that offset the result of the hedged instruments corresponds to a charge to income of Ch$20,149 million during the period 2025 (charge to results for Ch$6,257 million during September 2024).

(c.6) As of September 30, 2025 and 2024, there is not any inefficiency in the cash flow hedge, because both, hedged item and hedge instruments, are mirrors of each other, it means that all variation of value attributable to rate and revaluation components are netted totally.

(c.7) As of September 30, 2025 and 2024, the Bank had no hedges of net investments in foreign businesses.

13. Financial assets at amortized cost:

The item detail is as follows:

	September			December
	2025			2024
	MCh$			MCh$
Rights by resale agreements and securities lending		106,523			87,291
Debt financial instruments		458,332			944,074
Loans and advances to Banks		2,061,577			666,815
Loans to customers:
Commercial loans		20,220,411			20,105,228
Residential mortgage loans		13,845,219			13,218,586
Consumer loans		5,542,171			5,551,306
Provisions established for credit risk (*)
Commercial loans provisions		(374,087	)		(380,295	)
Mortgage loans provisions		(40,611	)		(38,400	)
Consumer loans provisions		(406,039	)		(367,389	)
Total		41,413,496			39,787,216

(*) In addition to these allowances for credit losses, country risk allowances are to cover foreign operations and additional allowances agreed by the Board of Directors are maintained, which are presented in liabilities under the line item Special allowances for credit losses (See Note 26).

70

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(a) Rights by resale agreements and securities lending:

The Bank provides financing to its customers through resale agreements and securities lending, in which the financial instrument serves as collateral. As of September 30, 2025 and December 31, 2024, the detail is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Transaction with domestic banks		—		—
Transaction with foreign banks		—		—
Transaction with other domestic entities
Resale agreements		106,523		87,291
Rights by securities lending		—		—
Transaction with other foreign entities		—		—
Accumulated Impairment Value of Financial Assets at Amortized Cost - Rights by resale agreements and securities lending		—		—
Total		106,523		87,291

The Bank and its subsidiaries have received financial instruments that they can sell or give as collateral in case the owner of these instruments enters into default or in bankruptcy. As of September 30, 2025, the fair value of the instruments received amounts to Ch$106,422 million (Ch$87,157 million in December 2024).

(b) Debt financial instruments:

At the end of each period, the balances presented under this item are as follows:

	September			December
	2025			2024
	MCh$			MCh$
Instruments issued by the Chilean Government and Central Bank of Chile
Debt financial instruments from the Central Bank of Chile		—			—
Bonds and promissory notes from the General Treasury of the Republic		458,353			944,109
Other fiscal debt financial instruments		—			—
Other Financial Instruments issued in Chile		—			—
Financial Instruments issued Abroad		—			—
Accumulated Impairment Value of Financial Assets at Amortized Cost Debt Financial Instruments
Financial assets with no significant increase in credit risk since initial recognition (stage 1)		(21	)		(35	)
Financial assets with a significant increase in credit risk since initial recognition, but without credit impairment (stage 2)		—			—
Financial assets with credit impairment (stage 3)		—			—
Total		458,332			944,074

71

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(c) Loans and advances to Banks: At the end of each period, the balances presented under this item are as follows:

	Assets before allowances								Allowances established
	Normal Portfolio		Substandard Portfolio		Non-performing Portfolio				Normal Portfolio			Substandard Portfolio		Non-performing Portfolio					Net
	Individual		Individual		Individual				Individual			Individual		Individual					Financial
As of September 30, 2025	Evaluation		Evaluation		Evaluation		Total		Evaluation			Evaluation		Evaluation		Total			Asset
	MCh$		MCh$		MCh$		MCh$		MCh$			MCh$		MCh$		MCh$			MCh$
Domestic Banks
Interbank loans for liquidity		300,000		—		—		300,000		(154	)		—		—		(154	)		299,846
Interbank loans commercial		—		—		—		—		—			—		—		—			—
Current accounts overdrafts		—		—		—		—		—			—		—		—			—
Chilean exports foreign trade loans		—		—		—		—		—			—		—		—			—
Chilean imports foreign trade loans		—		—		—		—		—			—		—		—			—
Credits with third countries		—		—		—		—		—			—		—		—			—
Non-transferable deposits in domestic banks		—		—		—		—		—			—		—		—			—
Other debts with domestic banks		—		—		—		—		—			—		—		—			—
Foreign Banks
Interbank loans for liquidity		—		—		—		—		—			—		—		—			—
Interbank loans commercial		215,781		—		—		215,781		(472	)		—		—		(472	)		215,309
Current accounts overdrafts		—		—		—		—		—			—		—		—			—
Chilean exports foreign trade loans		146,605		—		—		146,605		(183	)		—		—		(183	)		146,422
Chilean imports foreign trade loans		—		—		—		—		—			—		—		—			—
Credits with third countries		—		—		—		—		—			—		—		—			—
Current account deposits with foreign banks for derivatives transactions		—		—		—		—		—			—		—		—			—
Other non-transferable deposits with foreign banks		—		—		—		—		—			—		—		—			—
Other debts with foreign banks		—		—		—		—		—			—		—		—			—
Subtotal Domestic Bank and Foreign		662,386		—		—		662,386		(809	)		—		—		(809	)		661,577
Central Bank of Chile
Current account deposits for derivative transactions with a central counterparty		—		—		—		—		—			—		—		—			—
Other deposits not available		1,400,000		—		—		1,400,000		—			—		—		—			1,400,000
Other receivables		—		—		—		—		—			—		—		—			—
Foreign Central Banks
Current account deposits for derivatives transactions		—		—		—		—		—			—		—		—			—
Other foreign deposits not available		—		—		—		—		—			—		—		—			—
Other foreign receivables		—		—		—		—		—			—		—		—			—
Subtotal Central Bank of Chile and Foreign Central Banks		1,400,000		—		—		1,400,000		—			—		—		—			1,400,000
Total		2,062,386		—		—		2,062,386		(809	)		—		—		(809	)		2,061,577

72

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(c) Loans and advances to Banks, continued:

	Assets before allowances								Allowances established
	Normal Portfolio		Substandard Portfolio		Non-performing Portfolio				Normal Portfolio			Substandard Portfolio		Non-performing Portfolio					Net
	Individual		Individual		Individual				Individual			Individual		Individual					Financial
As of December 31, 2024	Evaluation		Evaluation		Evaluation		Total		Evaluation			Evaluation		Evaluation		Total			Asset
	MCh$		MCh$		MCh$		MCh$		MCh$			MCh$		MCh$		MCh$			MCh$
Domestic Banks
Interbank loans for liquidity		300,042		—		—		300,042		(154	)		—		—		(154	)		299,888
Interbank loans commercial		—		—		—		—		—			—		—		—			—
Current accounts overdrafts		—		—		—		—		—			—		—		—			—
Chilean exports foreign trade loans		—		—		—		—		—			—		—		—			—
Chilean imports foreign trade loans		—		—		—		—		—			—		—		—			—
Credits with third countries		—		—		—		—		—			—		—		—			—
Non-transferable deposits in domestic banks		—		—		—		—		—			—		—		—			—
Other debts with domestic banks		—		—		—		—		—			—		—		—			—
Foreign Banks
Interbank loans for liquidity		—		—		—		—		—			—		—		—			—
Interbank loans commercial		269,191		—		—		269,191		(589	)		—		—		(589	)		268,602
Current accounts overdrafts		—		—		—		—		—			—		—		—			—
Chilean exports foreign trade loans		98,470		—		—		98,470		(145	)		—		—		(145	)		98,325
Chilean imports foreign trade loans		—		—		—		—		—			—		—		—			—
Credits with third countries		—		—		—		—		—			—		—		—			—
Current account deposits with foreign banks for derivatives transactions		—		—		—		—		—			—		—		—			—
Other non-transferable deposits with foreign banks		—		—		—		—		—			—		—		—			—
Other debts with foreign banks		—		—		—		—		—			—		—		—			—
Subtotal Domestic Bank and Foreign		667,703		—		—		667,703		(888	)		—		—		(888	)		666,815
Central Bank of Chile
Current account deposits for derivative transactions with a central counterparty		—		—		—		—		—			—		—		—			—
Other deposits not available		—		—		—		—		—			—		—		—			—
Other receivables		—		—		—		—		—			—		—		—			—
Foreign Central Banks
Current account deposits foreign for derivatives transactions		—		—		—		—		—			—		—		—			—
Other foreign deposits not available		—		—		—		—		—			—		—		—			—
Other foreign receivables		—		—		—		—		—			—		—		—			—
Subtotal Central Bank of Chile and Foreign Central Banks		—		—		—		—		—			—		—		—			—
Total		667,703		—		—		667,703		(888	)		—		—		(888	)		666,815

73

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(d) Loans to customers: at the end of each period, the balances presented under this line item are detailed as follows:

	Assets before allowances												Allowances established
Loans to Customers	Normal Portfolio Evaluation				Substandard Portfolio Evaluation		Non-performing Portfolio Evaluation						Normal Portfolio Evaluation						Substandard Portfolio Evaluation			Non-performing Portfolio Evaluation									Deductible guarantees Fogape						Net Financial
as of September 30, 2025	Individual		Group		Individual		Individual		Group		Total		Individual			Group			Individual			Individual			Group			Sub Total			Covid-19			Total			Asset
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Commercial loans
Commercial loans		10,875,087		3,859,147		177,388		220,782		348,722		15,481,126		(87,988	)		(27,811	)		(2,419	)		(58,337	)		(75,736	)		(252,291	)		(1,303	)		(253,594	)		15,227,532
Chilean exports foreign trade loans		984,526		2,722		14,551		12,089		240		1,014,128		(24,037	)		(61	)		(2,396	)		(1,907	)		(137	)		(28,538	)		—			(28,538	)		985,590
Accrediting foreign trade loans negotiated in terms of Chilean imports		83		—		—		—		—		83		(18	)		—			—			—			—			(18	)		—			(18	)		65
Chilean imports foreign trade loans		537,599		45,943		5,520		5,474		2,318		596,854		(21,923	)		(1,349	)		(844	)		(4,006	)		(1,318	)		(29,440	)		—			(29,440	)		567,414
Foreign trade credits for operations with to third countries		121		—		—		—		—		121		—			—			—			—			—			—			—			—			121
Current account debtors		123,619		92,062		5,150		4,312		2,047		227,190		(3,779	)		(2,200	)		(531	)		(2,270	)		(946	)		(9,726	)		—			(9,726	)		217,464
Credit card debtors		29,435		87,693		1,130		1,259		11,752		131,269		(1,204	)		(2,916	)		(154	)		(869	)		(6,430	)		(11,573	)		—			(11,573	)		119,696
Factoring transactions		607,495		31,336		3,746		105		11		642,693		(11,774	)		(719	)		(383	)		(78	)		(4	)		(12,958	)		—			(12,958	)		629,735
Commercial lease transactions (1)		1,680,976		296,412		29,939		40,183		13,962		2,061,472		(3,748	)		(1,933	)		(120	)		(10,844	)		(2,400	)		(19,045	)		(248	)		(19,293	)		2,042,179
Student loans		—		46,166		—		—		3,161		49,327		—			(2,041	)		—			—			(2,209	)		(4,250	)		—			(4,250	)		45,077
Other loans and accounts receivable		8,634		867		323		5,077		1,247		16,148		(255	)		(15	)		(70	)		(3,968	)		(389	)		(4,697	)		—			(4,697	)		11,451
Subtotal		14,847,575		4,462,348		237,747		289,281		383,460		20,220,411		(154,726	)		(39,045	)		(6,917	)		(82,279	)		(89,569	)		(372,536	)		(1,551	)		(374,087	)		19,846,324
Residential mortgage loans
Mortgage loans secured by housing letters of credit		—		833		—		—		116		949		—			(2	)		—			—			(7	)		(9	)		—			(9	)		940
Endorsable mortgage mutual loans		—		8,951		—		—		336		9,287		—			(8	)		—			—			(25	)		(33	)		—			(33	)		9,254
Loans with mutual funds financed by mortgage bonds		—		—		—		—		—		—		—			—			—			—			—			—			—			—			—
Other mutual loans for housing		—		13,296,033		—		—		375,527		13,671,560		—			(15,259	)		—			—			(24,108	)		(39,367	)		—			(39,367	)		13,632,193
Lease transactions for housing (1)		—		—		—		—		—		—		—			—			—			—			—			—			—			—			—
Other loans and accounts receivable		—		152,320		—		—		11,103		163,423		—			(210	)		—			—			(992	)		(1,202	)		—			(1,202	)		162,221
Subtotal		—		13,458,137		—		—		387,082		13,845,219		—			(15,479	)		—			—			(25,132	)		(40,611	)		—			(40,611	)		13,804,608
Consumer loans
Consumer loans in installments		—		3,074,745		—		—		234,168		3,308,913		—			(143,194	)		—			—			(128,356	)		(271,550	)		—			(271,550	)		3,037,363
Current account debtors		—		272,151		—		—		13,977		286,128		—			(16,649	)		—			—			(8,031	)		(24,680	)		—			(24,680	)		261,448
Credit card debtors		—		1,909,682		—		—		35,022		1,944,704		—			(88,812	)		—			—			(20,208	)		(109,020	)		—			(109,020	)		1,835,684
Consumer lease transactions (1)		—		1,051		—		—		—		1,051		—			(32	)		—			—			—			(32	)		—			(32	)		1,019
Other loans and accounts receivable		—		24		—		—		1,351		1,375		—			(8	)		—			—			(749	)		(757	)		—			(757	)		618
Subtotal		—		5,257,653		—		—		284,518		5,542,171		—			(248,695	)		—			—			(157,344	)		(406,039	)		—			(406,039	)		5,136,132
Total		14,847,575		23,178,138		237,747		289,281		1,055,060		39,607,801		(154,726	)		(303,219	)		(6,917	)		(82,279	)		(272,045	)		(819,186	)		(1,551	)		(820,737	)		38,787,064

(1) In this item, the Bank finances for its customers the acquisition of movable and immovable property through financial lease contracts. As of September 30, 2025, Ch$1,039,984 million correspond to finance leases on real estate assets and Ch$1,022,539 million correspond to finance leases on movable property.

74

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(d) Loans to Customers, continued:

	Assets before allowances												Allowances established
Loans to Customers	Normal Portfolio Evaluation				Substandard Portfolio Evaluation		Non-performing Portfolio Evaluation						Normal Portfolio Evaluation							Substandard Portfolio Evaluation		Non-performing Portfolio Evaluation									Deductible guarantees Fogape						Net Financial
As of December 31, 2024	Individual		Group		Individual		Individual		Group		Total		Individual			Group			Individual			Individual			Group			Sub Total			Covid-19			Total			Asset
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Commercial loans
Commercial loans		10,512,364		3,835,557		194,728		219,467		350,892		15,113,008		(96,621	)		(25,815	)		(2,150	)		(62,373	)		(75,510	)		(262,469	)		(2,764	)		(265,233	)		14,847,775
Chilean exports foreign trade loans		1,428,828		3,006		7,008		10,473		395		1,449,710		(21,952	)		(79	)		(443	)		(1,783	)		(208	)		(24,465	)		—			(24,465	)		1,425,245
Accrediting foreign trade loans negotiated in terms of Chilean imports		162		—		—		—		—		162		(15	)		—			—			—			—			(15	)		—			(15	)		147
Chilean imports foreign trade loans		503,824		46,538		5,694		3,203		3,038		562,297		(21,019	)		(1,255	)		(799	)		(2,064	)		(1,722	)		(26,859	)		—			(26,859	)		535,438
Foreign trade credits for operations with to third countries		—		—		—		—		—		—		—			—			—			—			—			—			—			—			—
Current account debtors		97,422		87,836		5,269		4,051		2,241		196,819		(2,672	)		(2,102	)		(497	)		(2,102	)		(1,062	)		(8,435	)		—			(8,435	)		188,384
Credit card debtors		25,500		84,721		1,120		1,441		10,968		123,750		(1,061	)		(2,910	)		(157	)		(917	)		(5,999	)		(11,044	)		—			(11,044	)		112,706
Factoring transactions		555,766		36,830		4,114		27		175		596,912		(10,887	)		(787	)		(292	)		(25	)		(63	)		(12,054	)		—			(12,054	)		584,858
Commercial lease transactions (1)		1,614,628		296,248		28,243		37,964		13,941		1,991,024		(3,808	)		(2,086	)		(99	)		(10,831	)		(2,967	)		(19,791	)		(397	)		(20,188	)		1,970,836
Student loans		—		48,804		—		—		3,476		52,280		—			(2,148	)		—			—			(2,417	)		(4,565	)		—			(4,565	)		47,715
Other loans and accounts receivable		8,764		965		121		8,141		1,275		19,266		(300	)		(18	)		(11	)		(6,620	)		(488	)		(7,437	)		—			(7,437	)		11,829
Subtotal		14,747,258		4,440,505		246,297		284,767		386,401		20,105,228		(158,335	)		(37,200	)		(4,448	)		(86,715	)		(90,436	)		(377,134	)		(3,161	)		(380,295	)		19,724,933
Residential mortgage loans
Mortgage loans secured by housing letters of credit		—		1,267		—		—		123		1,390		—			(2	)		—			—			(7	)		(9	)		—			(9	)		1,381
Endorsable mortgage mutual loans		—		10,603		—		—		446		11,049		—			(7	)		—			—			(39	)		(46	)		—			(46	)		11,003
Loans with mutual funds financed by mortgage bonds		—		—		—		—		—		—		—			—			—			—			—			—			—			—			—
Other mutual loans for housing		—		12,714,211		—		—		327,154		13,041,365		—			(15,623	)		—			—			(21,520	)		(37,143	)		—			(37,143	)		13,004,222
Lease transactions for housing (1)		—		—		—		—		—		—		—			—			—			—			—			—			—			—			—
Other loans and accounts receivable		—		154,542		—		—		10,240		164,782		—			(227	)		—			—			(975	)		(1,202	)		—			(1,202	)		163,580
Subtotal		—		12,880,623		—		—		337,963		13,218,586		—			(15,859	)		—			—			(22,541	)		(38,400	)		—			(38,400	)		13,180,186
Consumer loans
Consumer loans in installments		—		3,007,298		—		—		246,349		3,253,647		—			(137,888	)		—			—			(142,358	)		(280,246	)		—			(280,246	)		2,973,401
Current account debtors		—		270,268		—		—		13,657		283,925		—			(12,566	)		—			—			(5,433	)		(17,999	)		—			(17,999	)		265,926
Credit card debtors		—		1,981,073		—		—		30,976		2,012,049		—			(49,598	)		—			—			(18,229	)		(67,827	)		—			(67,827	)		1,944,222
Consumer lease transactions (1)		—		320		—		—		—		320		—			(4	)		—			—			—			(4	)		—			(4	)		316
Other loans and accounts receivable		—		4		—		—		1,361		1,365		—			(1	)		—			—			(1,312	)		(1,313	)		—			(1,313	)		52
Subtotal		—		5,258,963		—		—		292,343		5,551,306		—			(200,057	)		—			—			(167,332	)		(367,389	)		—			(367,389	)		5,183,917
Total		14,747,258		22,580,091		246,297		284,767		1,016,707		38,875,120		(158,335	)		(253,116	)		(4,448	)		(86,715	)		(280,309	)		(782,923	)		(3,161	)		(786,084	)		38,089,036

(1) In this item, the Bank finances for its customers the acquisition of movable and immovable property through financial lease contracts. As of December 31, 2024, Ch$992,848 million correspond to finance leases on real estate assets and Ch$998,496 million correspond to finance leases on movable property.

75

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(e) Contingent loan: At the close of each reporting period, the contingent credit risk exposure is as follows:

	Outstanding exposure before provisions						Provisions established												Net exposure
	Normal Portfolio Evaluation		Substandard Portfolio Evaluation	Non-performing Portfolio Evaluation			Normal Portfolio Evaluation				Substandard Portfolio Evaluation		Non-performing Portfolio Evaluation						for credit risk of contingent
As of September 30, 2025	Individual	Group	Individual	Individual	Group	Total	Individual		Group		Individual		Individual		Group		Total		loans
	MCh$	MCh$	MCh$	MCh$	MCh$	MCh$	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Guarantees and sureties	371,813	574	—	—	—	372,387	(5,298	)	(4	)	—		—		—		(5,302	)	367,085
Letters of credit for goods circulation operations	602,469	368	402	—	—	603,239	(1,054	)	(2	)	(14	)	—		—		(1,070	)	602,169
Debt purchase commitments in local currency abroad	—	—	—	—	—	—	—		—		—		—		—		—		—
Transactions related to contingent events	2,798,423	64,019	36,329	11,999	555	2,911,325	(28,714	)	(658	)	(2,886	)	(4,644	)	(245	)	(37,147	)	2,874,178
Undrawn credit lines with immediate termination	1,539,252	10,054,129	5,822	1,183	6,969	11,607,355	(2,756	)	(33,259	)	(75	)	(721	)	(3,862	)	(40,673	)	11,566,682
Undrawn credit lines	—	—	—	—	—	—	—		—		—		—		—		—		—
Other irrevocable loan commitments	61,184	—	—	—	—	61,184	(1,494	)	—		—		—		—		(1,494	)	59,690
Other contingent loans	—	—	—	—	—	—	—		—		—		—		—		—		—
Total	5,373,141	10,119,090	42,553	13,182	7,524	15,555,490	(39,316	)	(33,923	)	(2,975	)	(5,365	)	(4,107	)	(85,686	)	15,469,804

	Outstanding exposure before provisions						Provisions established												Net exposure
	Normal Portfolio Evaluation		Substandard Portfolio Evaluation	Non-performing Portfolio Evaluation			Normal Portfolio Evaluation				Substandard Portfolio Evaluation		Non-performing Portfolio Evaluation						for credit risk of contingent
As of December 31, 2024	Individual	Group	Individual	Individual	Group	Total	Individual		Group		Individual		Individual		Group		Total		loans
	MCh$	MCh$	MCh$	MCh$	MCh$	MCh$	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Guarantees and sureties	335,420	705	597	15	—	336,737	(4,855	)	(8	)	(83	)	(10	)	—		(4,956	)	331,781
Letters of credit for goods circulation operations	441,899	240	77	—	—	442,216	(1,037	)	—		(2	)	—		—		(1,039	)	441,177
Debt purchase commitments in local currency abroad	—	—	—	—	—	—	—		—		—		—		—		—		—
Transactions related to contingent events	3,002,848	64,429	33,791	23,155	403	3,124,626	(30,827	)	(669	)	(2,736	)	(13,595	)	(153	)	(47,980	)	3,076,646
Undrawn credit lines with immediate termination	1,516,269	9,594,526	5,762	1,333	7,410	11,125,300	(2,916	)	(4,666	)	(73	)	(795	)	(3,539	)	(11,989	)	11,113,311
Undrawn credit lines	—	—	—	—	—	—	—		—		—		—		—		—		—
Other irrevocable loan commitments	51,889	—	—	—	—	51,889	(1,573	)	—		—		—		—		(1,573	)	50,316
Other contingent loans	—	—	—	—	—	—	—		—		—		—		—		—		—
Total	5,348,325	9,659,900	40,227	24,503	7,813	15,080,768	(41,208	)	(5,343	)	(2,894	)	(14,400	)	(3,692	)	(67,537	)	15,013,231

76

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(f) Allowances:

Summary of changes in due from banks provisions constituted by credit risk portfolio in the period:

	Changes in allowances established by portfolio in the period
	Individual Evaluation
	Normal Portfolio			Substandard Portfolio		Non-performing Portfolio		Total
	MCh$			MCh$		MCh$		MCh$
Loans and advances to Banks
Balance as of January 1, 2025		888			—		—		888
Allowances established/ released:
Change in measurement without portfolio reclassification during the period		(62	)		—		—		(62	)
Change in measurement without portfolio reclassification from the beginning to the end of the period (portfolio from (-) until (+)):
Transfer from Normal individual to Substandard		—			—		—		—
Transfer from Normal individual to Non-performing individual		—			—		—		—
Transfer from Substandard to Non-performing individual		—			—		—		—
Transfer from Substandard to Normal individual		—			—		—		—
Transfer from Non-performing individual to Substandard		—			—		—		—
Transfer from Non-performing individual to Normal individual		—			—		—		—
New credits originated		1,614			—		—		1,614
New credits for conversion of contingent to loan		—			—		—		—
New credits purchased		—			—		—		—
Sales or transfers of credits		—			—		—		—
Payment of credit		(2,010	)		—		—		(2,010	)
Provisions for write-offs		—			—		—		—
Recovery of written-off loans		—			—		—		—
Foreign exchange differences		(28	)		—		—		(28	)
Other changes in allowances		407			—		—		407
Balance as of September 30, 2025		809			—		—		809

	Changes in allowances established by portfolio in the year
	Individual Evaluation
	Normal Portfolio			Substandard Portfolio		Non-performing Portfolio		Total
	MCh$			MCh$		MCh$		MCh$
Loans and advances to Banks
Balance as of January 1, 2024		751			—		—		751
Allowances established/ released:
Change in measurement without portfolio reclassification during the year		75			—		—		75
Change in measurement without portfolio reclassification from the beginning to the end of the year (portfolio from (-) until (+)):
Transfer from Normal individual to Substandard		—			—		—		—
Transfer from Normal individual to Non-performing individual		—			—		—		—
Transfer from Substandard to Non-performing individual		—			—		—		—
Substandard up to individual regular		—			—		—		—
Transfer from Non-performing individual to Substandard		—			—		—		—
Transfer from Non-performing individual to Normal individual		—			—		—		—
New credits originated		1,606			—		—		1,606
New credits for conversion of contingent to loan		—			—		—		—
New credits purchased		—			—		—		—
Sales or transfers of credits		—			—		—		—
Payment of credit		(2,540	)		—		—		(2,540	)
Provisions for write-offs		—			—		—		—
Recovery of written-off loans		—			—		—		—
Foreign exchange differences		114			—		—		114
Other changes in allowances		882			—		—		882
Balance as of December 31, 2024		888			—		—		888

77

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(f) Allowances, continued:

Summary of changes in commercial loan provisions constituted by credit risk portfolio in the period:

	Changes in allowances established by portfolio in the period
	Normal Portfolio Evaluation						Substandard Portfolio Evaluation			Non-performing Portfolio Evaluation						Sub			Deductible guarantees Fogape
	Individual			Group			Individual			Individual			Group			total			Covid-19			Total
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Commercial loans
Balance as of January 1, 2025		158,335			37,200			4,448			86,715			90,436			377,134			3,161			380,295
Allowance established/ released:
Change in measurement without portfolio reclassification during the period		(3,374	)		15,999			1,529			8,471			4,295			26,920			—			26,920
Change in measurement without portfolio reclassification from the beginning to the end of the period (portfolio from (-) until (+)):
Transfer from Normal individual to Substandard		(2,510	)		—			5,116			—			—			2,606			—			2,606
Transfer from Normal individual to Non-performing individual		(95	)		—			—			918			—			823			—			823
Transfer from Substandard to Non-performing individual		—			—			(2,348	)		8,363			—			6,015			—			6,015
Transfer from Substandard to Normal individual		344			—			(580	)		—			—			(236	)		—			(236	)
Transfer from Non-performing individual to Substandard		—			—			1			(11	)		—			(10	)		—			(10	)
Transfer from Non-performing individual to Normal individual		6			—			—			(104	)		—			(98	)		—			(98	)
Transfer from Normal group to Non-performing group		—			(10,756	)		—			—			28,639			17,883			—			17,883
Transfer from Non-performing group to Normal group		—			553			—			—			(8,076	)		(7,523	)		—			(7,523	)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)		—			—			—			—			—			—			—			—
Transfer from Group (normal, Non-performing) to Individual (normal, substandard, Non-performing)		710			(739	)		157			75			(144	)		59			—			59
New credits originated		183,120			20,136			4,683			2,652			10,322			220,913			—			220,913
New credits for conversion of contingent to loan		11,646			7,604			834			1,271			898			22,253			—			22,253
New credits purchased		—			—			—			—			—			—			—			—
Sales or transfers of credits		—			—			—			—			—			—			—			—
Payment of credit		(191,794	)		(30,920	)		(6,899	)		(15,329	)		(18,544	)		(263,486	)		—			(263,486	)
Provisions for write-offs		—			—			—			(10,331	)		(18,293	)		(28,624	)		—			(28,624	)
Recovery of written-off loans		—			13			—			—			116			129			—			129
Changes to models and assumptions		—			—			—			—			—			—			—			—
Foreign exchange differences		(1,662	)		(45	)		(24	)		(411	)		(80	)		(2,222	)		—			(2,222	)
Other changes in allowances		—			—			—			—			—			—			(1,610	)		(1,610	)
Balance as of September 30, 2025		154,726			39,045			6,917			82,279			89,569			372,536			1,551			374,087

78

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(f) Allowances, continued:

	Changes in allowances established by portfolio in the year
	Normal Portfolio Evaluation						Substandard Portfolio Evaluation			Non-performing Portfolio Evaluation						Sub			Deductible guarantees Fogape
	Individual			Group			Individual			Individual			Group			total			Covid-19			Total
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Commercial loans
Balance as of January 1, 2024		148,685			36,590			9,317			74,645			87,837			357,074			9,131			366,205
Allowance established/ released:
Change in measurement without portfolio reclassification during the year		12,273			23,728			2,975			30,966			9,947			79,889			—			79,889
Change in measurement without portfolio reclassification from the beginning to the end of the year (portfolio from (-) until (+)):
Transfer from Normal individual to Substandard		(2,926	)		—			4,955			—			—			2,029			—			2,029
Transfer from Normal individual to Non-performing individual		(311	)		—			—			2,348			—			2,037			—			2,037
Transfer from Substandard to Non-performing individual		—			—			(6,562	)		17,295			—			10,733			—			10,733
Transfer from Substandard to Normal individual		438			—			(676	)		—			—			(238	)		—			(238	)
Transfer from Non-performing individual to Substandard		—			—			279			(2,159	)		—			(1,880	)		—			(1,880	)
Transfer from Non-performing individual to Normal individual		5			—			—			(34	)		—			(29	)		—			(29	)
Transfer from Normal group to Non-performing group		—			(16,109	)		—			—			43,775			27,666			—			27,666
Transfer from Non-performing group to Normal group		—			646			—			—			(9,551	)		(8,905	)		—			(8,905	)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)		—			—			—			—			—			—			—			—
Transfer from Group (normal, non-performing) to Individual (normal, substandard, non-performing)		677			(958	)		343			223			(146	)		139			—			139
New credits originated		225,544			24,756			5,359			19,371			16,253			291,283			—			291,283
New credits for conversion of contingent to loan		13,527			9,197			1,178			2,067			1,090			27,059			—			27,059
New credits purchased		—			—			—			—			—			—			—			—
Sales or transfers of  credits		(46	)		(163	)		—			(240	)		—			(449	)		—			(449	)
Payment of credit		(247,038	)		(40,754	)		(12,902	)		(34,187	)		(30,359	)		(365,240	)		—			(365,240	)
Provisions for write-offs		—			—			—			(25,666	)		(28,663	)		(54,329	)		—			(54,329	)
Recovery of written-off loans		—			87			—			—			—			87			—			87
Changes to models and assumptions		—			—			—			—			—			—			—			—
Foreign exchange differences		7,507			180			182			2,086			253			10,208			—			10,208
Other changes in allowances		—			—			—			—			—			—			(5,970	)		(5,970	)
Balance as of December 31, 2024		158,335			37,200			4,448			86,715			90,436			377,134			3,161			380,295

79

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(f) Allowances, continued:

Summary of changes in residential allowances for mortgage loans established by credit risk portfolio in the period:

	Changes in allowances established by portfolio in the period
	Group Evaluation
	Normal Portfolio			Non-performing Portfolio			Total
	MCh$			MCh$			MCh$
Residential mortgage loans
Balance as of January 1, 2025		15,859			22,541			38,400
Allowances established/ released:
Change in measurement without portfolio reclassification during the period		2,030			952			2,982
Change in measurement without portfolio reclassification from the beginning to the end of the period (portfolio from (-) until (+)):
Transfer from Normal group to Non-performing group		(3,345	)		7,653			4,308
Transfer from Non-performing group to Normal group		420			(1,610	)		(1,190	)
New credits originated		1,192			10			1,202
New credits purchased		—			—			—
Sales or transfers of credits		—			—			—
Payment of credit		(677	)		(3,788	)		(4,465	)
Provisions for write-offs		—			(626	)		(626	)
Recovery of written-off loans		—			—			—
Changes to models and assumptions		—			—			—
Foreign exchange differences		—			—			—
Other changes in allowances		—			—			—
Balance as of September 30, 2025		15,479			25,132			40,611

	Changes in allowances established by portfolio in the year
	Group Evaluation
	Normal Portfolio			Non-performing Portfolio			Total
	MCh$			MCh$			MCh$
Residential mortgage loans
Balance as of January 1, 2024		16,188			17,818			34,006
Allowances established/ released:
Change in measurement without portfolio reclassification during the year		3,314			1,846			5,160
Change in measurement without portfolio reclassification from the beginning to the end of the year (portfolio from (-) until (+)):
Transfer from Normal group to Non-performing group		(4,346	)		9,780			5,434
Transfer from Non-performing group to Normal group		442			(1,819	)		(1,377	)
New credits originated		1,505			192			1,697
New credits purchased		—			—			—
Sales or transfers of credits		—			—			—
Payment of credit		(1,244	)		(4,632	)		(5,876	)
Provisions for write-offs		—			(644	)		(644	)
Recovery of written-off loans		—			—			—
Changes to models and assumptions		—			—			—
Foreign exchange differences		—			—			—
Other changes in allowances		—			—			—
Balance as of December 31, 2024		15,859			22,541			38,400

80

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(f) Allowances, continued:

Summary of changes in allowances for consumer loans established by credit risk portfolio in the period:

	Changes in allowances established by portfolio in the period
	Group Evaluation
	Normal Portfolio			Non-performing Portfolio			Total
	MCh$			MCh$			MCh$
Consumer loans
Balance as of January 1, 2025		200,057			167,332			367,389
Allowances established/ released:
Change in measurement without portfolio reclassification during the period		128,877			36,743			165,620
Change in measurement without portfolio reclassification from the beginning to the end of the period (portfolio from (-) until (+)):
Transfer from Normal group to Non-performing group		(112,059	)		136,470			24,411
Transfer from Non-performing group to Normal group		5,004			(30,328	)		(25,324	)
New credits originated		65,243			65,897			131,140
New credits for conversion of contingent to loan		125,879			1,213			127,092
New credits purchased		—			—			—
Sales or transfers of credits		—			—			—
Payment of credit		(209,094	)		(69,037	)		(278,131	)
Provisions for write-offs		—			(143,600	)		(143,600	)
Recovery of written-off loans		843			—			843
Changes to models and assumptions		43,987			(7,328	)		36,659
Foreign exchange differences		(42	)		(18	)		(60	)
Other changes in allowances		—			—			—
Balance as of September 30, 2025		248,695			157,344			406,039

	Changes in allowances established by portfolio in the year
	Group Evaluation
	Normal Portfolio			Non-performing Portfolio			Total
	MCh$			MCh$			MCh$
Consumer loans
Balance as of January 1, 2024		214,873			153,884			368,757
Allowances established/ released:
Change in measurement without portfolio reclassification during the year		169,484			78,923			248,407
Change in measurement without portfolio reclassification from the beginning to the end of the year (portfolio from (-) until (+)):
Transfer from Normal group to Non-performing group		(129,215	)		167,500			38,285
Transfer from Non-performing group to Normal group		15,115			(38,102	)		(22,987	)
New credits originated		92,911			78,148			171,059
New credits for conversion of contingent to loan		79,922			2,539			82,461
New credits purchased		—			—			—
Sales or transfers of credits		—			—			—
Payment of credit		(245,469	)		(65,987	)		(311,456	)
Provisions for write-offs		—			(209,577	)		(209,577	)
Recovery of written-off loans		2,310			—			2,310
Changes to models and assumptions		—			—			—
Foreign exchange differences		126			4			130
Other changes in allowances		—			—			—
Balance as of December 31, 2024		200,057			167,332			367,389

81

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(f) Allowances, continued:

Summary of changes in provisions for contingent credit losses established by credit risk portfolio in the period:

	Changes in provisions established by portfolio in the period
	Normal Portfolio						Substandard Portfolio			Non-performing Portfolio
	Evaluation						Evaluation			Evaluation
	Individual			Group			Individual			Individual			Group			Total
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Contingent loan exposure
Balance as of January 1, 2025		41,208			5,343			2,894			14,400			3,692			67,537
Provisions established / released:
Change in measurement without portfolio reclassification during the period		1,032			11,647			223			1,966			1,579			16,447
Change in measurement without portfolio reclassification from the beginning to the end of the period (portfolio from (-) until (+)):
Transfer from Normal individual to Substandard		(217	)		—			423			—			—			206
Transfer from Normal individual to Non-performing individual		—			—			—			35			—			35
Transfer from Substandard to Non-performing individual		—			—			(117	)		366			—			249
Transfer from Substandard to Normal individual		93			—			(198	)		—			—			(105	)
Transfer from Non-performing individual to Substandard		—			—			—			(22	)		—			(22	)
Transfer from Non-performing individual to Normal individual		—			—			—			(23	)		—			(23	)
Transfer from Normal group to Non-performing group		—			(244	)		—			—			2,638			2,394
Transfer from Non-performing group to Normal group		—			11			—			—			(1,494	)		(1,483	)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)		—			—			—			—			—			—
Transfer from Group (normal, non-performing) to Individual (normal, substandard, non-performing)		48			(38	)		20			—			—			30
New contingent loan granted		24,203			2,013			6,232			38			278			32,764
Contingent credits for conversion		(1,522	)		(2,579	)		(6	)		(1,119	)		(1,092	)		(6,318	)
Changes to models and assumptions		—			27,208			—			—			531			27,739
Foreign exchange differences		(126	)		18			(387	)		366			(290	)		(419	)
Other changes in allowances		(25,403	)		(9,456	)		(6,109	)		(10,642	)		(1,735	)		(53,345	)
Balance as of September 30, 2025		39,316			33,923			2,975			5,365			4,107			85,686

	Changes in provisions constituted by portfolio in the year
	Normal Portfolio						Substandard Portfolio			Non-performing Portfolio
	Evaluation						Evaluation			Evaluation
	Individual			Group			Individual			Individual			Group			Total
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Contingent loan exposure
Balance as of January 1, 2024		42,022			4,967			4,017			6,102			4,119			61,227
Provisions established / released:
Change in measurement without portfolio reclassification during the year		9,096			4,119			178			3,755			2,566			19,714
Change in measurement without portfolio reclassification from the beginning to the end of the year (portfolio from (-) until (+)):
Transfer from Normal individual to Substandard		(173	)		—			279			—			—			106
Transfer from Normal individual to Non-performing individual		(6	)		—			—			65			—			59
Transfer from Substandard to Non-performing individual		—			—			(1,086	)		9,064			—			7,978
Transfer from Substandard to Normal individual		65			—			(107	)		—			—			(42	)
Transfer from Non-performing individual to Substandard		—			—			5			(74	)		—			(69	)
Transfer from Non-performing individual to Normal individual		—			—			—			(9	)		—			(9	)
Transfer from Normal group to Non-performing group		—			(125	)		—			—			3,303			3,178
Transfer from Non-performing group to Normal group		—			3			—			—			(2,647	)		(2,644	)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)		—			—			—			—			—			—
Transfer from Group (normal, Non-performing) to Individual (normal, substandard, non-performing)		64			(48	)		5			4			(17	)		8
New contingent loan granted		35,457			1,687			13,543			559			534			51,780
Contingent credits for conversion		(1,382	)		(3,100	)		(135	)		(1,220	)		(1,436	)		(7,273	)
Changes to models and assumptions		—			—			—			—			—			—
Foreign exchange differences		971			226			13			27			190			1,427
Other changes in allowances		(44,906	)		(2,386	)		(13,818	)		(3,873	)		(2,920	)		(67,903	)
Balance as of December 31, 2024		41,208			5,343			2,894			14,400			3,692			67,537

82

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(g) Economic activity sector:

At the closing of each reporting period, the composition of economic activity for loans, contingent loans exposure and provisions constituted are as follows:

	Credit and Contingent loans Exposure												Allowances Established
	Domestic loans				Foreign loans				Total		Total		Domestic loans						Foreign loans						Total			Total
	September		December		September		December		September		December		September			December			September			December			September			December
	2025		2024		2025		2024		2025		2024		2025			2024			2025			2024			2025			2024
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Loans and advances to Banks		1,700,000		300,042		362,386		367,661		2,062,386		667,703		(154	)		(154	)		(655	)		(734	)		(809	)		(888	)
Commercial loans
Agriculture and livestock		775,540		750,478		—		—		775,540		750,478		(13,184	)		(13,556	)		—			—			(13,184	)		(13,556	)
Fruit		697,287		729,645		—		—		697,287		729,645		(11,207	)		(11,755	)		—			—			(11,207	)		(11,755	)
Forestry		87,897		89,520		—		—		87,897		89,520		(4,682	)		(4,100	)		—			—			(4,682	)		(4,100	)
Fishing		43,583		29,364		—		—		43,583		29,364		(3,541	)		(2,890	)		—			—			(3,541	)		(2,890	)
Mining		505,192		864,692		—		—		505,192		864,692		(2,852	)		(4,781	)		—			—			(2,852	)		(4,781	)
Oil and natural gas		112		211		—		—		112		211		(6	)		(8	)		—			—			(6	)		(8	)
Product manufacturing industry;
Food, beverages and tobacco		783,626		656,889		—		—		783,626		656,889		(11,770	)		(11,773	)		—			—			(11,770	)		(11,773	)
Textile, leather and footwear		25,470		28,712		—		—		25,470		28,712		(709	)		(910	)		—			—			(709	)		(910	)
Wood and furniture		85,047		89,196		—		—		85,047		89,196		(2,982	)		(2,479	)		—			—			(2,982	)		(2,479	)
Cellulose, paper and printing		16,148		15,838		—		—		16,148		15,838		(611	)		(442	)		—			—			(611	)		(442	)
Chemicals and petroleum derivatives		167,170		321,593		—		—		167,170		321,593		(5,463	)		(7,422	)		—			—			(5,463	)		(7,422	)
Metallic, non-metallic, machinery and others		565,709		481,778		—		—		565,709		481,778		(10,600	)		(10,848	)		—			—			(10,600	)		(10,848	)
Electricity, gas and water		224,911		241,941		1,483		104,988		226,394		346,929		(2,796	)		(3,078	)		(63	)		(149	)		(2,859	)		(3,227	)
Home building		179,523		193,923		—		—		179,523		193,923		(5,149	)		(5,608	)		—			—			(5,149	)		(5,608	)
Non-residential constructions (office, civil works)		503,989		481,437		—		—		503,989		481,437		(8,147	)		(10,462	)		—			—			(8,147	)		(10,462	)
Wholesale trade		1,625,759		1,578,109		—		—		1,625,759		1,578,109		(49,348	)		(47,598	)		—			—			(49,348	)		(47,598	)
Retail trade, restaurants and hotels		1,089,289		1,038,501		—		—		1,089,289		1,038,501		(46,189	)		(41,042	)		—			—			(46,189	)		(41,042	)
Transport and storage		1,023,114		1,033,066		—		—		1,023,114		1,033,066		(25,624	)		(28,039	)		—			—			(25,624	)		(28,039	)
Telecommunications		179,425		213,992		—		—		179,425		213,992		(3,457	)		(3,015	)		—			—			(3,457	)		(3,015	)
Financial services		2,973,649		2,994,709		—		—		2,973,649		2,994,709		(26,095	)		(27,470	)		—			—			(26,095	)		(27,470	)
Business services		2,221,610		1,965,847		—		—		2,221,610		1,965,847		(53,361	)		(53,499	)		—			—			(53,361	)		(53,499	)
Real estate services		3,571,203		3,345,600		2,484		14,882		3,573,687		3,360,482		(20,275	)		(23,908	)		(5	)		(819	)		(20,280	)		(24,727	)
Student loans		49,327		52,280		—		—		49,327		52,280		(4,250	)		(4,564	)		—			—			(4,250	)		(4,564	)
Public administration, defense and police		27,576		16,882		—		—		27,576		16,882		(346	)		(207	)		—			—			(346	)		(207	)
Social services and other community services		922,716		898,419		—		—		922,716		898,419		(18,477	)		(16,821	)		—			—			(18,477	)		(16,821	)
Personal services		1,871,572		1,872,736		—		—		1,871,572		1,872,736		(42,898	)		(43,052	)		—			—			(42,898	)		(43,052	)
Subtotal		20,216,444		19,985,358		3,967		119,870		20,220,411		20,105,228		(374,019	)		(379,327	)		(68	)		(968	)		(374,087	)		(380,295	)
Residential mortgage loans		13,845,219		13,218,586		—		—		13,845,219		13,218,586		(40,611	)		(38,400	)		—			—			(40,611	)		(38,400	)
Consumer loans		5,542,171		5,551,306		—		—		5,542,171		5,551,306		(406,039	)		(367,389	)		—			—			(406,039	)		(367,389	)
Contingent loan exposure		15,555,490		15,080,768		—		—		15,555,490		15,080,768		(85,686	)		(67,537	)		—			—			(85,686	)		(67,537	)

83

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(h) Residential mortgage loans and their allowances established by outstanding loan principal owed to value of mortgage collateral (PVG) and past due, respectively:

As of September 30, 2025

Loan	Residential mortgage loans (MCh$)												Allowances established of Residential mortgage loans (MCh$)
Tranche /	Days in default at the end of the period												Days in default at the end of the period
Guarantee Value (%)	0		1 to 29		30 to 59		60 to 89		> = 90		Total		0			1 to 29			30 to 59			60 to 89			> = 90			Total
PVG <=40%		2,110,012		43,787		17,594		7,353		18,824		2,197,570		(1,720	)		(605	)		(563	)		(267	)		(1,050	)		(4,205	)
40% < PVG <= 80%		9,946,772		234,707		118,287		50,240		166,973		10,516,979		(10,887	)		(3,798	)		(3,976	)		(2,109	)		(10,039	)		(30,809	)
80% < PVG <= 90%		762,138		10,337		4,017		3,730		7,660		787,882		(1,618	)		(357	)		(252	)		(369	)		(1,255	)		(3,851	)
PVG > 90%		338,904		822		485		433		2,144		342,788		(1,224	)		(26	)		(20	)		(12	)		(464	)		(1,746	)
Total		13,157,826		289,653		140,383		61,756		195,601		13,845,219		(15,449	)		(4,786	)		(4,811	)		(2,757	)		(12,808	)		(40,611	)

As of December 31, 2024

Loan	Residential mortgage loans (MCh$)												Allowances established of Residential mortgage loans (MCh$)
Tranche /	Days in default at the end of the year												Days in default at the end of the year
Guarantee Value (%)	0		1 to 29		30 to 59		60 to 89		> = 90		Total		0			1 to 29			30 to 59			60 to 89			> = 90			Total
PVG <=40%		1,936,055		32,620		15,536		6,165		17,148		2,007,524		(1,404	)		(480	)		(427	)		(226	)		(964	)		(3,501	)
40% < PVG <= 80%		9,566,995		232,095		106,604		46,471		147,162		10,099,327		(10,565	)		(4,022	)		(3,335	)		(1,893	)		(8,749	)		(28,564	)
80% < PVG <= 90%		623,624		10,068		3,846		1,801		7,690		647,029		(1,650	)		(352	)		(309	)		(184	)		(1,279	)		(3,774	)
PVG > 90%		457,769		1,442		442		591		4,462		464,706		(1,432	)		(62	)		(37	)		(51	)		(979	)		(2,561	)
Total		12,584,443		276,225		126,428		55,028		176,462		13,218,586		(15,051	)		(4,916	)		(4,108	)		(2,354	)		(11,971	)		(38,400	)

84

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(i) Loans and advances to Banks and Commercial loans and their allowances established by classification category:

The concentration of loans and advances to banks and commercial loans and their allowances established by classification category is as follows:

	Individual Evaluation																																																												Group Evaluation												Provisions of deductible guarantees
As of	Normal Portfolio																					Substandard Portfolio															Non-performing Portfolio																								Portfolio			Portfolio									Fogape
September 30,	A1			A2			A3			A4			A5			A6			Subtotal			B1			B2			B3			B4			Subtotal			C1			C2			C3			C4			C5			C6			Subtotal			Total			Normal			Non-performing			Total			Total			Covid 19
2025	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Loans and advances to Banks
Interbank loans for liquidity		200,000			100,000			—			—			—			—			300,000			—			—			—			—			—			—			—			—			—			—			—			—			300,000			—			—			—			300,000			—
Commercial interbank loans		—			—			215,781			—			—			—			215,781			—			—			—			—			—			—			—			—			—			—			—			—			215,781			—			—			—			215,781			—
Overdrafts on current accounts		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—
Chilean exports foreign trade loans		—			101,296			45,309			—			—			—			146,605			—			—			—			—			—			—			—			—			—			—			—			—			146,605			—			—			—			146,605			—
Chilean imports foreign trade loans		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—
Foreign trade loans between third countries		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—
Deposits in current accounts in foreign banks for derivative operations		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—
Other non-transferable deposits in banks		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—
Other loans with banks		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—
Subtotal		200,000			201,296			261,090			—			—			—			662,386			—			—			—			—			—			—			—			—			—			—			—			—			662,386			—			—			—			662,386			—
Allowances established		72			166			571			—			—			—			809			—			—			—			—			—			—			—			—			—			—			—			—			809			—			—			—			809			—
% Allowances established		0.04	%		0.08	%		0.22	%		—			—			—			0.12	%		—			—			—			—			—			—			—			—			—			—			—			—			0.12	%		—			—			—			0.12	%		—
Commercial loans
Commercial loans		—			1,317,801			1,801,861			1,986,658			3,702,376			2,066,391			10,875,087			93,976			46,090			26,911			10,411			177,388			87,206			47,238			14,800			27,532			9,798			34,208			220,782			11,273,257			3,859,147			348,722			4,207,869			15,481,126			1,303
Chilean exports foreign trade loans		—			219,791			232,083			95,269			248,703			188,680			984,526			6,707			5,800			2,044			—			14,551			9,674			575			—			—			—			1,840			12,089			1,011,166			2,722			240			2,962			1,014,128			—
Accrediting foreign trade loans negotiated in terms of Chilean imports		—			—			—			—			—			83			83			—			—			—			—			—			—			—			—			—			—			—			—			83			—			—			—			83			—
Chilean imports foreign trade loans		—			5,613			70,468			105,425			162,874			193,219			537,599			3,917			890			713			—			5,520			57			25			—			635			2,129			2,628			5,474			548,593			45,943			2,318			48,261			596,854			—
Foreign trade loans between third countries		—			—			—			—			—			121			121			—			—			—			—			—			—			—			—			—			—			—			—			121			—			—			—			121			—
Current account debtors		—			4			10,548			57,669			36,097			19,301			123,619			3,388			1,270			269			223			5,150			479			165			1,126			607			89			1,846			4,312			133,081			92,062			2,047			94,109			227,190			—
Credit card debtors		—			395			1,792			4,293			11,722			11,233			29,435			797			221			91			21			1,130			90			129			43			58			99			840			1,259			31,824			87,693			11,752			99,445			131,269			—
Factoring transactions		—			156,093			143,404			45,749			176,570			85,679			607,495			3,575			171									3,746			—			20			—			—			—			85			105			611,346			31,336			11			31,347			642,693			—
Commercial lease transactions		—			43,688			100,635			322,141			671,889			542,623			1,680,976			19,215			5,642			3,022			2,060			29,939			3,666			8,848			13,693			11,095			2,273			608			40,183			1,751,098			296,412			13,962			310,374			2,061,472			248
Student loans		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			46,166			3,161			49,327			49,327			—
Other loans and accounts receivable		—			488			2,016			1,326			2,596			2,208			8,634			49			104			170						323			231			62			123			176			722			3,763			5,077			14,034			867			1,247			2,114			16,148			—
Subtotal		—			1,743,873			2,362,807			2,618,530			5,012,827			3,109,538			14,847,575			131,624			60,188			33,220			12,715			237,747			101,403			57,062			29,785			40,103			15,110			45,818			289,281			15,374,603			4,462,348			383,460			4,845,808			20,220,411			—
Allowances established		—			1,187			3,775			22,533			55,214			72,017			154,726			3,659			1,970			1,020			268			6,917			2,028			5,706			7,446			16,042			9,822			41,235			82,279			243,922			39,045			89,569			128,614			372,536			1,551
% Allowances established		—			0.07	%		0.16	%		0.86	%		1.10	%		2.32	%		1.04	%		2.78	%		3.27	%		3.07	%		2.11	%		2.91	%		2.00	%		10.00	%		25.00	%		40.00	%		65.00	%		90.00	%		28.44	%		1.59	%		0.87	%		23.36	%		2.65	%		1.84	%		—

85

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(i) Loans and advances to Banks and Commercial loans and their allowances established by classification category, continued:

	Individual Evaluation																																																												Group Evaluation													Provision of
	Normal Portfolio																					Substandard Portfolio															Non-performing Portfolio																																					deductible
As of December 31, 2024	A1			A2			A3			A4			A5			A6			Subtotal			B1			B2			B3			B4			Subtotal			C1			C2			C3			C4			C5			C6			Subtotal			Total				Portfolio Normal			Portfolio Non- performing			Total			Total			guarantees Fogape Covid 19
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$				MCh$			MCh$			MCh$			MCh$			MCh$
Loans and advances to Banks
Interbank loans for liquidity		200,028			100,014			—			—			—			—			300,042			—			—			—			—			—			—			—			—			—			—			—			—			300,042				—			—			—			300,042			—
Commercial interbank loans		—			—			269,191			—			—			—			269,191			—			—			—			—			—			—			—			—			—			—			—			—			269,191				—			—			—			269,191			—
Overdrafts on current accounts		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Chilean exports foreign trade loans		14,614			32,260			51,596			—			—			—			98,470			—			—			—			—			—			—			—			—			—			—			—			—			98,470				—			—			—			98,470			—
Chilean imports foreign trade loans		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Foreign trade loans between third countries		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Deposits in current accounts in foreign banks for derivative operations		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Other non-transferable deposits in banks		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Other loans with banks		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Subtotal		214,642			132,274			320,787			—			—			—			667,703			—			—			—			—			—			—			—			—			—			—			—			—			667,703				—			—			—			667,703			—
Allowances established		77			109			702			—			—			—			888			—			—			—			—			—			—			—			—			—			—			—			—			888				—			—			—			888			—
% Allowances established		0.04	%		0.08	%		0.22	%		—			—			—			0.13	%		—			—			—			—			—			—			—			—			—			—			—			—			0.13	%			—			—			—			0.13	%		—
Commercial loans
Commercial loans		—			978,748			1,683,111			2,093,769			3,504,563			2,252,173			10,512,364			98,731			51,153			35,812			9,032			194,728			86,932			37,379			12,894			34,843			11,763			35,656			219,467			10,926,559				3,835,557			350,892			4,186,449			15,113,008			2,764
Chilean exports foreign trade loans		—			563,237			298,742			198,222			209,936			158,691			1,428,828			4,414			2,594			—			—			7,008			8,494			—			—			334			—			1,645			10,473			1,446,309				3,006			395			3,401			1,449,710			—
Accrediting foreign trade loans negotiated in terms of Chilean imports		—			—			—			—			—			162			162			—			—			—			—			—			—			—			—			—			—			—			—			162				—			—			—			162			—
Chilean imports foreign trade loans		—			10,607			47,176			98,073			178,454			169,514			503,824			5,419			275			—			—			5,694			384			—			—			141			1,640			1,038			3,203			512,721				46,538			3,038			49,576			562,297			—
Foreign trade loans between third countries		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				—			—			—			—			—
Current account debtors		—			12			24,388			31,693			19,000			22,329			97,422			3,033			1,124			923			189			5,269			513			86			1,061			593			151			1,647			4,051			106,742				87,836			2,241			90,077			196,819			—
Credit card debtors		—			294			1,291			3,936			10,178			9,801			25,500			664			332			112			12			1,120			235			70			49			74			196			817			1,441			28,061				84,721			10,968			95,689			123,750			—
Factoring transactions		2,081			159,861			108,439			29,667			163,282			92,436			555,766			4,041			73			—			—			4,114			—			—			—			—			—			27			27			559,907				36,830			175			37,005			596,912			—
Commercial lease transactions		—			49,621			77,816			334,046			636,573			516,572			1,614,628			16,016			10,619			1,184			424			28,243			4,621			4,616			14,387			11,241			2,419			680			37,964			1,680,835				296,248			13,941			310,189			1,991,024			397
Student loans		—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—			—				48,804			3,476			52,280			52,280			—
Other loans and accounts receivable		—			479			1,649			1,352			2,651			2,633			8,764			66			51			4			—			121			237			12			181			347			786			6,578			8,141			17,026				965			1,275			2,240			19,266			—
Subtotal		2,081			1,762,859			2,242,612			2,790,758			4,724,637			3,224,311			14,747,258			132,384			66,221			38,035			9,657			246,297			101,416			42,163			28,572			47,573			16,955			48,088			284,767			15,278,322				4,440,505			386,401			4,826,906			20,105,228			—
Allowances established		1			1,188			3,494			24,871			51,771			77,010			158,335			2,865			639			428			516			4,448			2,028			4,216			7,143			19,029			11,020			43,279			86,715			249,498				37,200			90,436			127,636			377,134			3,161
% Allowances established		0.05	%		0.07	%		0.16	%		0.89	%		1.10	%		2.39	%		1.07	%		2.16	%		0.96	%		1.13	%		5.34	%		1.81	%		2.00	%		10.00	%		25.00	%		40.00	%		65.00	%		90.00	%		30.45	%		1.63	%			0.84	%		23.40	%		2.64	%		1.88	%		—

86

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(j) Loans and their allowances for loan losses by tranches of days past-due:

The concentration of credit risk by days past due is as follows;

	Financial assets before allowances												Allowances established
	Normal Portfolio Evaluation				Substandard Portfolio Evaluation		Non-performing Portfolio Evaluation				Sub		Normal Portfolio Evaluation						Substandard Portfolio Evaluation			Non-performing Portfolio Evaluation						Sub			Deductible guarantees Fogape						Net Financial
As of September 30, 2025	Individual		Group		Individual		Individual		Group		Total		Individual			Group			Individual			Individual			Group			Total			Covid-19			Total			Assets
	MCh$		MCh$		MCh $		MCh$		MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Loans and advances to Banks
0 days		582,792		—		—		—		—		582,792		(732	)		—			—			—			—			(732	)		—			(732	)
1 to 29 days		79,594		—		—		—		—		79,594		(77	)		—			—			—			—			(77	)		—			(77	)
30 to 59 days		—		—		—		—		—		—		—			—			—			—			—			—			—			—
60 to 89 days		—		—		—		—		—		—		—			—			—			—			—			—			—			—
>  = 90 days		—		—		—		—		—		—		—			—			—			—			—			—			—			—
Subtotal		662,386		—		—		—		—		662,386		(809	)		—			—			—			—			(809	)		—			(809	)		661,577
Commercial loans
0 days		14,708,121		4,248,089		190,293		81,192		94,819		19,322,514		(151,909	)		(29,069	)		(5,938	)		(18,765	)		(18,032	)		(223,713	)		(1,522	)		(225,235	)
1 to 29 days		135,983		148,502		32,103		40,539		36,154		393,281		(2,753	)		(5,055	)		(681	)		(4,875	)		(6,541	)		(19,905	)		(13	)		(19,918	)
30 to 59 days		2,996		50,189		13,309		16,048		36,314		118,856		(64	)		(3,361	)		(184	)		(4,152	)		(6,122	)		(13,883	)		—			(13,883	)
60 to 89 days		475		15,568		2,042		30,113		21,941		70,139		—			(1,560	)		(114	)		(9,154	)		(4,401	)		(15,229	)		—			(15,229	)
>  = 90 days		—		—		—		121,389		194,232		315,621		—			—			—			(45,333	)		(54,473	)		(99,806	)		(16	)		(99,822	)
Subtotal		14,847,575		4,462,348		237,747		289,281		383,460		20,220,411		(154,726	)		(39,045	)		(6,917	)		(82,279	)		(89,569	)		(372,536	)		(1,551	)		(374,087	)		19,846,324
Residential mortgage loans
0 days		—		13,077,607		—		—		80,219		13,157,826		—			(10,155	)		—			—			(5,294	)		(15,449	)		—			(15,449	)
1 to 29 days		—		253,697		—		—		35,956		289,653		—			(2,546	)		—			—			(2,240	)		(4,786	)		—			(4,786	)
30 to 59 days		—		93,531		—		—		46,852		140,383		—			(1,881	)		—			—			(2,930	)		(4,811	)		—			(4,811	)
60 to 89 days		—		33,302		—		—		28,454		61,756		—			(897	)		—			—			(1,860	)		(2,757	)		—			(2,757	)
>  = 90 days		—		—		—		—		195,601		195,601		—			—			—			—			(12,808	)		(12,808	)		—			(12,808	)
Subtotal		—		13,458,137		—		—		387,082		13,845,219		—			(15,479	)		—			—			(25,132	)		(40,611	)		—			(40,611	)		13,804,608
Consumer loans
0 days		—		4,974,114		—		—		80,441		5,054,555		—			(186,061	)		—			—			(44,031	)		(230,092	)		—			(230,092	)
1 to 29 days		—		197,517		—		—		31,761		229,278		—			(29,061	)		—			—			(17,466	)		(46,527	)		—			(46,527	)
30 to 59 days		—		59,828		—		—		37,265		97,093		—			(21,353	)		—			—			(20,657	)		(42,010	)		—			(42,010	)
60 a 89 days		—		26,194		—		—		26,463		52,657		—			(12,220	)		—			—			(14,658	)		(26,878	)		—			(26,878	)
>  = 90 days		—		—		—		—		108,588		108,588		—			—			—			—			(60,532	)		(60,532	)		—			(60,532	)
Subtotal		—		5,257,653		—		—		284,518		5,542,171		—			(248,695	)		—			—			(157,344	)		(406,039	)		—			(406,039	)		5,136,132
Total Loans		15,509,961		23,178,138		237,747		289,281		1,055,060		40,270,187		(155,535	)		(303,219	)		(6,917	)		(82,279	)		(272,045	)		(819,995	)		(1,551	)		(821,546	)		39,448,641

87

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(j) Loans and their allowances for loan losses by number of days past-due, continued:

	Financial assets before allowances												Allowances established
	Normal				Substandard		Non-performing						Normal						Substandard			Non-performing									Deductible
	Portfolio				Portfolio		Portfolio						Portfolio						Portfolio			Portfolio									guarantees						Net
	Evaluation				Evaluation		Evaluation				Sub		Evaluation						Evaluation			Evaluation						Sub			Fogape						Financial
As of December 31, 2024	Individual		Group		Individual		Individual		Group		Total		Individual			Group			Individual			Individual			Group			Total			Covid-19			Total			Assets
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Loans and advances to Banks
0 days		596,974		—		—		—		—		596,974		(800	)		—			—			—			—			(800	)		—			(800	)
1 to 29 days		70,729		—		—		—		—		70,729		(88	)		—			—			—			—			(88	)		—			(88	)
30 to 59 days		—		—		—		—		—		—		—			—			—			—			—			—			—			—
60 to 89 days		—		—		—		—		—		—		—			—			—			—			—			—			—			—
>  = 90 days		—		—		—		—		—		—		—			—			—			—			—			—			—			—
Subtotal		667,703		—		—		—		—		667,703		(888	)		—			—			—			—			(888	)		—			(888	)		666,815
Commercial loans
0 days		14,515,547		4,237,304		212,286		145,211		103,514		19,213,862		(155,358	)		(28,184	)		(3,855	)		(35,615	)		(18,814	)		(241,826	)		(3,064	)		(244,890	)
1 to 29 days		218,097		147,190		22,083		18,360		36,055		441,785		(2,811	)		(4,691	)		(382	)		(3,257	)		(7,207	)		(18,348	)		(56	)		(18,404	)
30 to 59 days		13,549		43,058		9,856		22,310		34,271		123,044		(165	)		(2,900	)		(156	)		(11,012	)		(6,468	)		(20,701	)		—			(20,701	)
60 to 89 days		65		12,953		2,072		8,749		20,850		44,689		(1	)		(1,425	)		(55	)		(1,461	)		(4,362	)		(7,304	)		(2	)		(7,306	)
>  = 90 days		—		—		—		90,137		191,711		281,848		—			—			—			(35,370	)		(53,585	)		(88,955	)		(39	)		(88,994	)
Subtotal		14,747,258		4,440,505		246,297		284,767		386,401		20,105,228		(158,335	)		(37,200	)		(4,448	)		(86,715	)		(90,436	)		(377,134	)		(3,161	)		(380,295	)		19,724,933
Residential mortgage loans
0 days		—		12,518,932		—		—		65,511		12,584,443		—			(10,523	)		—			—			(4,528	)		(15,051	)		—			(15,051	)
1 to 29 days		—		240,310		—		—		35,915		276,225		—			(2,661	)		—			—			(2,255	)		(4,916	)		—			(4,916	)
30 to 59 days		—		90,398		—		—		36,030		126,428		—			(1,843	)		—			—			(2,265	)		(4,108	)		—			(4,108	)
60 to 89 days		—		30,983		—		—		24,045		55,028		—			(832	)		—			—			(1,522	)		(2,354	)		—			(2,354	)
>  = 90 days		—		—		—		—		176,462		176,462		—			—			—			—			(11,971	)		(11,971	)		—			(11,971	)
Subtotal		—		12,880,623		—		—		337,963		13,218,586		—			(15,859	)		—			—			(22,541	)		(38,400	)		—			(38,400	)		13,180,186
Consumer loans
0 days		—		5,010,755		—		—		92,973		5,103,728		—			(148,953	)		—			—			(47,823	)		(196,776	)		—			(196,776	)
1 to 29 days		—		176,897		—		—		34,243		211,140		—			(28,928	)		—			—			(19,033	)		(47,961	)		—			(47,961	)
30 to 59 days		—		53,655		—		—		36,266		89,921		—			(15,508	)		—			—			(23,119	)		(38,627	)		—			(38,627	)
60 a 89 days		—		17,656		—		—		25,993		43,649		—			(6,668	)		—			—			(15,490	)		(22,158	)		—			(22,158	)
>  = 90 days		—		—		—		—		102,868		102,868		—			—			—			—			(61,867	)		(61,867	)		—			(61,867	)
Subtotal		—		5,258,963		—		—		292,343		5,551,306		—			(200,057	)		—			—			(167,332	)		(367,389	)		—			(367,389	)		5,183,917
Total Loans		15,414,961		22,580,091		246,297		284,767		1,016,707		39,542,823		(159,223	)		(253,116	)		(4,448	)		(86,715	)		(280,309	)		(783,811	)		(3,161	)		(786,972	)		38,755,851

88

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13. Financial assets at amortized cost, continued:

(k) Finance lease contracts:

The cash flows to be received by the Bank from finance lease contracts have the following maturities:

	Total receivable				Unearned income						Net lease receivable (*)
	September		December		September			December			September		December
	2025		2024		2025			2024			2025		2024
	MCh$		MCh$		MCh$			MCh$			MCh$		MCh$
Due within one year		695,571		668,951		(102,286	)		(99,075	)		593,285		569,876
Due after 1 year but within 2 years		511,284		501,065		(73,958	)		(71,170	)		437,326		429,895
Due after 2 years but within 3 years		356,601		343,985		(47,187	)		(45,055	)		309,414		298,930
Due after 3 years but within 4 years		233,291		211,905		(31,516	)		(29,193	)		201,775		182,712
Due after 4 years but within 5 years		158,887		165,414		(21,737	)		(20,517	)		137,150		144,897
Over 5 years		421,620		401,645		(49,951	)		(45,823	)		371,669		355,822
Total		2,377,254		2,292,965		(326,635	)		(310,833	)		2,050,619		1,982,132

(*) The net lease receivable does not include past-due portfolio totaling Ch$11,904 million as of September 30, 2025 (Ch$9,212 million in December 2024).

The Bank maintains financial lease operations associated with movable assets, vehicles, industrial machinery, transportation equipment and real estate. These leases contracts have an average term between 1 and 15 years.

(l) Purchase of loan portfolio:

During the period ended as of September 30, 2025 and the year 2024 no portfolio purchases were made.

(m) Sale or transfer of loans from the loan portfolio:

As of September 30, 2025, no sales or transfers of loans from the loan portfolio have been made.

During the period 2024, the following sales were made:

	September 2024
	Carrying amount		Allowances		Sale price		Effect on income (loss) gain
	MCh$		MCh$		MCh$		MCh$
Sale of current loans		2,558		449		2,329		220
Sale of written – off loans		—		—		—		—
Total		2,558		449		2,329		220

(n) Securitization of own assets:

During the period 2025 and the year 2024, there is no securitization transactions executed involving own assets.

89

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

14. Investments in other companies:

(a) At the end of each period, investments are presented according to the following detail:

		% Ownership Interest				Assets
		September		December		September		December
Company	Shareholder	2025		2024		2025		2024
		%		%		MCh$		MCh$
Associates
Transbank S.A.	Banco de Chile		26.16		26.16		42,617		38,660
Redbanc S.A.	Banco de Chile		38.13		38.13		6,439		5,447
Centro de Compensación Automatizado S.A.	Banco de Chile		33.33		33.33		5,715		6,784
Sociedad Interbancaria de Depósitos de Valores S.A.	Banco de Chile		26.81		26.81		2,930		2,704
Administrador Financiero de Transantiago S.A.	Banco de Chile		20.00		20.00		1,941		2,210
Servicios de Infraestructura de Mercado OTC S.A.	Banco de Chile		12.33		12.33		1,890		1,902
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Banco de Chile		15.00		15.00		1,447		1,312
Subtotal Associates							62,979		59,019
Joint Venture
Servipag Ltda.	Banco de Chile		50.00		50.00		9,023		8,258
Subtotal Joint Venture							9,023		8,258
Subtotal							72,002		67,277
Minority Investments
Holding Bursátil Regional S.A. (1)	Banchile Corredores de Bolsa						8,168		6,920
Banco Latinoamericano de Comercio Exterior S.A. (Bladex) (1)	Banco de Chile						2,629		2,103
Bolsa Electrónica de Chile, Bolsa de Valores (1)	Banchile Corredores de Bolsa						349		349
Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales (Swift)	Banco de Chile						109		112
CCLV Contraparte Central S.A.	Banchile Corredores de Bolsa						8		8
Subtotal Minority Investments							11,263		9,492
Total							83,265		76,769

(1) Investments in shares have been irrevocably designated as at fair value through other comprehensive income and, therefore, are recorded at market value in accordance with IFRS 9.

(b) The change in investments in companies recorded under the equity method in 2025 and 2024 is detailed as follows:

	September			September
	2025			2024
	MCh$			MCh$
Balance as of January 1,		67,277			65,082
Acquisition of investments in companies		—			—
Participation in net income		8,041			6,738
Dividends received		(3,374	)		(1,770	)
Reclassification to non-current assets for sale		—			(1,572	)
Other		58			(1,929	)
Total		72,002			66,549

(c) During the period ended September 30, 2025 and 2024, no impairment has been recorded in these investments.

90

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

14. Investments in other companies, continued:

(d) Summarized Financial Information of Associates and Joint Ventures

	Associates																					Joint Venture
September 2025	Centro de Compensación Automatizado S.A.			Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.			Sociedad Interbancaria de Depósito de Valores S.A.			Redbanc S.A.			Transbank S.A.			Administrador Financiero de Transantiago S.A.			Servicios de Infraestructura de Mercado OTC S.A.			Servipag Ltda.
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Current assets		17,530			1,829			131			15,717			1,301,471			62,490			6,591			63,761
Non-current assets		2,506			9,291			10,800			13,396			137,492			787			14,020			19,861
Total Assets		20,036			11,120			10,931			29,113			1,438,963			63,277			20,611			83,622
Current liabilities		3,069			1,511			—			12,287			1,266,374			51,651			4,785			58,128
Non-current liabilities		244			302			—			192			9,657			2,431			633			7,449
Total Liabilities		3,313			1,813			—			12,479			1,276,031			54,082			5,418			65,577
Equity		16,723			9,307			10,931			16,634			162,932			9,195			15,184			18,045
Minority interest		—			—			—			—			—			—			9			—
Total Liabilities and Equity		20,036			11,120			10,931			29,113			1,438,963			63,277			20,611			83,622
Operating income		15,333			5,189			1			42,464			596,402			3,474			5,947			28,200
Operating expenses		(10,084	)		(3,945	)		(25	)		(39,223	)		(486,422	)		(1,716	)		(5,917	)		(27,277	)
Other income (expenses)		419			229			1,451			39			(91,065	)		470			513			1,073
Gain before tax		5,668			1,473			1,427			3,280			18,915			2,228			543			1,996
Income tax		(1,422	)		(338	)		—			(785	)		(3,784	)		(522	)		(74	)		(467	)
Gain for the period		4,246			1,135			1,427			2,495			15,131			1,706			469			1,529

	Associates																					Joint Venture
December 2024	Centro de Compensación Automatizado S.A.			Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.			Sociedad Interbancaria de Depósito de Valores S.A.			Redbanc S.A.			Transbank S.A.			Administrador Financiero de Transantiago S.A.			Servicios de Infraestructura de Mercado OTC S.A.			Servipag Ltda.
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Current assets		13,958			1,737			60			15,347			1,814,213			58,605			11,562			101,289
Non-current assets		9,462			8,223			10,036			14,062			161,533			887			11,538			21,034
Total Assets		23,420			9,960			10,096			29,409			1,975,746			59,492			23,100			122,323
Current liabilities		3,585			1,120			551			13,366			1,811,753			46,985			7,285			98,808
Non-current liabilities		43			384			—			1,932			17,176			2,371			748			6,999
Total Liabilities		3,628			1,504			551			15,298			1,828,929			49,356			8,033			105,807
Equity		19,792			8,456			9,545			14,111			146,817			10,136			15,058			16,516
Minority interest		—			—			—			—			—			—			9			—
Total Liabilities and Equity		23,420			9,960			10,096			29,409			1,975,746			59,492			23,100			122,323
Operating income		21,282			6,651			9			60,139			888,114			5,023			8,979			44,161
Operating expenses		(14,545	)		(5,843	)		(54	)		(58,167	)		(722,391	)		(2,541	)		(8,557	)		(40,929	)
Other income (expenses)		741			390			1,848			234			(154,142	)		1,424			1,002			1,185
Gain before tax		7,478			1,198			1,803			2,206			11,581			3,906			1,424			4,417
Income tax		(1,853	)		(231	)		—			(467	)		(1,736	)		(855	)		(202	)		(1,066	)
Gain for the year		5,625			967			1,803			1,739			9,845			3,051			1,222			3,351

91

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

15. Intangible Assets:

(a) The composition of intangible assets as of September 30, 2025 and December 31, 2024, are as follows:

	Average useful Life				Average remaining amortization				Gross balance				Accumulated Amortization						Net balance
	September		December		September		December		September		December		September			December			September		December
	2025		2024		2025		2024		2025		2024		2025			2024			2025		2024
	Years		Years		Years		Years		MCh$		MCh$		MCh$			MCh$			MCh$		MCh$
Other independently originated intangible assets		6		6		4		4		420,332		379,546		(252,207	)		(220,990	)		168,125		158,556
Total										420,332		379,546		(252,207	)		(220,990	)		168,125		158,556

(b) The change in intangible assets during the period ended September 30, 2025 and December 31, 2024, are detailed as follows:

	September			December
	2025			2024
	MCh$			MCh$
Gross Balance
Balance as of January 1,		379,546			322,148
Acquisition		39,685			57,617
Disposals/ write-downs		(4,408	)		(219	)
Transfers		5,562			—
Impairment (*)		(53	)		—
Total		420,332			379,546
Accumulated Amortization
Balance as of January 1,		(220,990	)		(184,944	)
Amortization for the period (**)		(30,604	)		(36,265	)
Disposals/ write-downs		4,408			219
Transfers		(5,055	)
Impairment (*)		34			—
Total		(252,207	)		(220,990	)
Balance Net		168,125			158,556

(*) See Note 40 Impairment of non-financial assets.

(**) See Note 39 Depreciation and Amortization.

(c) As of September 30, 2025, the Bank maintains Ch$14,099 million (Ch$13,889 million as of December 31, 2024) of assets associated with technological developments in progress.

(d) As of September 30, 2025 and December 31, 2024, there are no restrictions on the Bank’s intangible assets. Also, there are no intangible assets held as collateral for the fulfillment of obligations.

92

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

16. Property and equipment:

(a) The properties and equipment as of September 30, 2025 and December 31, 2024 are composed of the following:

	Average useful Life				Average remaining depreciation				Gross balance				Accumulated Depreciation						Net balance
	September		December		September		December		September		December		September			December			September		December
	2025		2024		2025		2024		2025		2024		2025			2024			2025		2024
	Years		Years		Years		Years		MCh$		MCh$		MCh$			MCh$			MCh$		MCh$
Type of property and equipment:
Land and Buildings		25		26		17		18		322,696		327,862		(173,757	)		(173,132	)		148,939		154,730
Equipment		5		5		3		3		255,589		261,142		(234,203	)		(236,146	)		21,386		24,996
Others		7		7		4		4		60,163		63,198		(51,311	)		(53,851	)		8,852		9,347
Total										638,448		652,202		(459,271	)		(463,129	)		179,177		189,073

(b) The changes in properties and equipment as of September 30, 2025 and December 31, 2024, are as follows:

	September 2025
	Land and Buildings			Equipment			Others			Total
	MCh$			MCh$			MCh$			MCh$
Gross Balance
Balance as of January 1, 2025		327,862			261,142			63,198			652,202
Reclassification		1,222			294			(1,516	)		—
Additions		4,116			6,076			1,639			11,831
Write-downs and sales of the period		(10,478	)		(6,123	)		(3,143	)		(19,744	)
Transfers		—			(5,567	)		(15	)		(5,582	)
Impairment (**)		(26	)		(233	)		—			(259	)
Total		322,696			255,589			60,163			638,448
Accumulated Depreciation
Balance as of January 1, 2025		(173,132	)		(236,146	)		(53,851	)		(463,129	)
Reclassification		(1,150	)		(173	)		1,323			—
Depreciation of the period (*)		(7,347	)		(8,640	)		(1,842	)		(17,829	)
Write-downs and sales of the period		7,872			5,701			3,059			16,632
Transfers		—			5,055			—			5,055
Total		(173,757	)		(234,203	)		(51,311	)		(459,271	)
Balance as of September 30, 2025		148,939			21,386			8,852			179,177

	December 2024
	Land and Buildings			Equipment			Others			Total
	MCh$			MCh$			MCh$			MCh$
Gross Balance
Balance as of January 1, 2024		322,766			256,933			61,118			640,817
Additions		7,369			5,286			3,699			16,354
Write-downs and sales of the year		(2,273	)		(1,075	)		(1,619	)		(4,967	)
Impairment (***)		—			(2	)		—			(2	)
Total		327,862			261,142			63,198			652,202
Accumulated Depreciation
Balance as of January 1, 2024		(165,286	)		(221,083	)		(52,791	)		(439,160	)
Depreciation of the year		(9,725	)		(15,881	)		(2,566	)		(28,172	)
Write-downs and sales of the year		1,879			818			1,506			4,203
Total		(173,132	)		(236,146	)		(53,851	)		(463,129	)
Balance as of December 31, 2024		154,730			24,996			9,347			189,073

(*) See Note 39 Depreciation and Amortization.

(**) See Note 40 Impairment of non-financial assets.

(***) Does not include provision for write-off of Property and equipment of Ch$1,119 million as of December 31, 2024.

93

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

16. Property and equipment, continued:

(c) As of September 30, 2025, the Bank records Ch$9,317 million (Ch$5,510 million as of December 31, 2024) in assets under commissioning.

(d) As of September 30, 2025 and December 31, 2024, there are no restrictions on property and equipment of the Bank and its subsidiaries. Furthermore, there are no property and equipment held as collateral for the fulfillment of obligations.

17. Right-of-use assets and Lease liabilities:

(a) The composition of the rights over leased assets as of September 30, 2025 and December 31, 2024, is as follows:

	Gross Balance				Accumulated Depreciation						Net Balance
	September		December		September			December			September		December
	2025		2024		2025			2024			2025		2024
	MCh$		MCh$		MCh$			MCh$			MCh$		MCh$
Categories
Buildings		116,491		126,655		(62,751	)		(63,657	)		53,740		62,998
Floor space for ATMs		40,001		36,080		(15,722	)		(9,307	)		24,279		26,773
Improvements to leased properties		28,672		28,783		(22,070	)		(21,675	)		6,602		7,108
Total		185,164		191,518		(100,543	)		(94,639	)		84,621		96,879

(b) The changes of the rights over leased assets as of September 30, 2025 and December 31, 2024, is as follows:

	September 2025
	Buildings			Floor space for ATMs			Improvements to leased property			Total
	MCh$			MCh$			MCh$			MCh$
Gross Balance
Balance as of January 1, 2025		126,655			36,080			28,783			191,518
Additions		6,696			4,214			489			11,399
Write-downs		(16,638	)		(293	)		(600	)		(17,531	)
Remeasurement		(222	)		—			—			(222	)
Other incremental		—			—			—			—
Total		116,491			40,001			28,672			185,164
Accumulated Depreciation
Balance as of January 1, 2025		(63,657	)		(9,307	)		(21,675	)		(94,639	)
Depreciation of the period (*)		(14,824	)		(6,708	)		(790	)		(22,322	)
Write-downs		15,899			293			395			16,587
Other incremental		(169	)		—			—			(169	)
Total		(62,751	)		(15,722	)		(22,070	)		(100,543	)
Balance as of September 30, 2025		53,740			24,279			6,602			84,621

(*) See Note 39 Depreciation and Amortization.

94

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

17. Right-of-use assets and Lease liabilities, continued:

	December 2024
	Buildings			Floor space for ATMs			Improvements to leased property			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
Write-downs		(33,019	)		(1,197	)		(2,515	)		(36,731	)
Remeasurement		(67	)		(168	)		—			(235	)
Other incremental		—			—			—			—
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	)
Write-downs		32,638			1,123			1,876			35,637
Other incremental		5			(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

(c) Future maturities (including unearned interest) of the lease liabilities as of September 30, 2025 and December 31, 2024 are detailed as follows:

	September 2025
	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
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Lease associated to:
Buildings		—		1,651		3,321		12,272		20,379		11,664		8,256		57,543
ATMs		—		793		1,586		6,910		16,494		958		42		26,783
Total		—		2,444		4,907		19,182		36,873		12,622		8,298		84,326

	December 2024
	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
	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

95

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

17. Right-of-use assets and Lease liabilities, continued:

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

(d) The changes of the obligations for lease liabilities and the flows for the periods 2025 and 2024 are as follows:

	Total cash flow for the period
	MCh$
Lease liability
Balances as of January 1, 2024		101,480
Liabilities for new lease agreements		14,042
Interest accrued expenses		1,801
Payments of capital and interests		(22,513	)
Remeasurement		(418	)
Derecognized contracts		(381	)
Readjustments		2,491
Balances as of September 30, 2024		96,502
Liabilities for new lease agreements		606
Interest accrued expenses		580
Payments of capital and interests		(7,478	)
Remeasurement		183
Derecognized contracts		(76	)
Readjustments		1,112
Balances as of December 31, 2024		91,429
Liabilities for new lease agreements		8,795
Interest accrued expenses		1,621
Payments of capital and interests		(23,239	)
Remeasurement		(222	)
Derecognized contracts		(791	)
Readjustments		2,111
Balances as of September 30, 2025		79,704

(e) The future cash flows related to short-term lease agreements in effect as of September 30, 2025 correspond to Ch$3,022 million (Ch$3,557 million as of December 31, 2024).

(f) As of September 30, 2025, the minimum future rental income to be received from operating leases amounts to Ch$21,683 million (Ch$14,101 million as of December 31, 2024).

96

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

18. Taxes:

(a) Current Taxes:

The Bank and its subsidiaries at the end of each period, have constituted a First Category Income Tax Provision, which was determined based on current tax regulations, and has been reflected in the Interim Statement of Financial Position net of taxes to be recovered or payable, as applicable, as of September 30, 2025 and December 31, 2024 according to the following detail:

	September			December
	2025			2024
	MCh$			MCh$
Income tax		(252,804	)		(333,719	)
Tax Previous year		—			—
Less:
Monthly prepaid taxes		200,905			483,615
Credit for training expenses		1,213			1,820
Others		6,509			8,021
Total tax (payable) receivable, net		(44,177	)		159,737
Income tax rate		27	%		27	%

	September			December
	2025			2024
	MCh$			MCh$
Current tax assets		5,819			159,869
Current tax liabilities		(49,996	)		(132	)
Total tax, net		(44,177	)		159,737

(b) Income Tax:

The effect of the tax expense during the periods between January 1 and September 30, 2025 and 2024, is composed of the following:

	September			September
	2025			2024
	MCh$			MCh$
Income tax expense:
Current year taxes		256,825			237,774
Tax from previous period		(3,710	)		(5,343	)
Subtotal		253,115			232,431
(Credit) charge for deferred taxes:
Origin and reversal of temporary differences		(5,914	)		12,572
Subtotal		(5,914	)		12,572
Others		(861	)		(242	)
Net charge to income for income taxes		246,340			244,761

97

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

18. Taxes, continued:

(c) Reconciliation of effective tax rate:

The following is a reconciliation of the income tax rate to the effective rate applied to determine the Bank’s income tax expense as of September 30, 2025 and 2024:

	September 2025						September 2024
	Tax rate						Tax rate
	%			MCh$			%			MCh$
Income tax calculated on net income before tax		27.00			316,728			27.00			311,603
Additions or deductions		(1.35	)		(15,814	)		(1.32	)		(15,250	)
Price-level restatement		(4.59	)		(53,897	)		(4.45	)		(51,322	)
Other		(0.06	)		(677	)		(0.02	)		(270	)
Effective rate and income tax expense		21.00			246,340			21.21			244,761

(d) Effect of deferred taxes on income and equity:

The Bank and its subsidiaries have recorded the effects of deferred taxes in their Interim Consolidated Financial Statements. Debit and credit differences as of September 30, 2025 are detailed as follows:

.	Balances as of December 31,		Effect on						Balances as of September 30,
	2024		Income			Equity			2025
	MCh$		MCh$			MCh$			MCh$
Debit Differences:
Allowances for loan losses		384,945		(15,681	)		—			369,264
Personnel provision		24,636		(5,070	)		—			19,566
Provision disposal undrawn credit lines		3,237		7,745			—			10,982
Staff vacations provisions		11,562		(159	)		—			11,403
Accrued interest adjustments from impaired loans		16,534		277			—			16,811
Staff severance indemnities provision		1,004		(60	)		17			961
Provision of credit cards expenses		10,968		(55	)		—			10,913
Provision of accrued expenses		10,231		393			—			10,624
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income		475		—			(475	)		—
Leasing		110,943		15,349			—			126,292
Income received in advance		4,114		(471	)		—			3,643
Exchange rate difference		—		—			—			—
Property and equipment valuation difference		6,800		1,905			—			8,705
Other adjustments		23,483		4,913			—			28,396
Total Debit Differences		608,932		9,086			(458	)		617,560
Credit Differences:
Intangible		24,998		2,795			—			27,793
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income		—		—			835			835
Transitory assets		9,726		4,192			—			13,918
Loans accrued to effective rate		2,333		(79	)		—			2,254
Prepaid expenses		6,400		(2,986	)		—			3,414
Exchange rate difference		801		(723	)		—			78
Activated bond placement expense		4,895		(12	)		—			4,883
Other adjustments		3,116		(15	)		—			3,101
Total Credit Differences		52,269		3,172			835			56,276
Total Debit (Credit), net		556,663		5,914			(1,293	)		561,284

98

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

18. Taxes, continued:

(d) Effect of deferred taxes on income and equity, continued:

Reconciliation to Interim Statement of Financial Position:

	September			December
	2025			2024
	MCh$			MCh$
Deferred tax assets		562,607			556,829
Deferred tax liabilities		(1,323	)		(166	)
Total deferred taxes		561,284			556,663

Debit and credit differences as of December 31, 2024 are detailed as follows:

	Balances as of December 31,		Effect on						Balances as of December 31,
	2023		Income			Equity			2024
	MCh$		MCh$			MCh$			MCh$
Debit Differences:
Allowances for loan losses		372,267		12,678			—			384,945
Personnel provision		24,404		232			—			24,636
Provision disposal undrawn credit lines		3,183		54			—			3,237
Staff vacations provisions		12,025		(463	)		—			11,562
Accrued interest adjustments from impaired loans		14,937		1,597			—			16,534
Staff severance indemnities provision		1,252		(217	)		(31	)		1,004
Provision of credit cards expenses		9,857		1,111			—			10,968
Provision of accrued expenses		10,737		(506	)		—			10,231
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income		277		—			198			475
Leasing		103,352		7,591			—			110,943
Incomes received in advance		5,149		(1,035	)		—			4,114
Exchange rate difference		—		—			—			—
Property and equipment valuation difference		2,876		3,924			—			6,800
Other adjustments		31,009		(7,526	)		—			23,483
Total Debit Differences		591,325		17,440			167			608,932
Credit Differences:
Intangible (software and others)		19,085		5,913			—			24,998
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income		—		—			—			—
Transitory assets		8,874		852			—			9,726
Loans accrued to effective rate		2,484		(151	)		—			2,333
Prepaid expenses		10,885		(4,485	)		—			6,400
Exchange rate difference		1,636		(835	)		—			801
Activated bond placement expense		5,257		(362	)		—			4,895
Other adjustments		3,286		(170	)		—			3,116
Total Credit Differences		51,507		762			—			52,269
Total Debit(Credit), net		539,818		16,678			167			556,663

99

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

18. Taxes, continued:

(e) For the purposes of complying with the Circular No. 47 issued by the Chilean Internal Revenue Service (SII) and No. 3,478 issued by the CMF, dated August 18, 2009 the changes and effects generated by the application of Article 31, No. 4 of the Income Tax Law are detailed below.

As the circular requires, the information corresponds only to the Bank’s loan operations and does not consider operations of subsidiary entities that are consolidated in these Interim Consolidated Financial Statements.

					Assets at tax value
(e.1) Loans and advances to banks and Loans to customers as of September 30, 2025	Book value assets (*)		Assets at tax value		Past-due loans with guarantees		Past-due loans without guarantees		Total Past-due loans
	MCh$		MCh$		MCh$		MCh$		MCh$
Loans and advance to banks		2,061,577		2,062,386		—		—		—
Commercial loans		17,174,485		17,578,092		62,413		104,534		166,947
Consumer loans		5,135,113		5,647,818		887		37,863		38,750
Residential mortgage loans		13,804,608		13,856,758		15,516		1,836		17,352
Total		38,175,783		39,145,054		78,816		144,233		223,049

					Assets at tax value
(e.1) Loans and advances to banks and Loans to customers as of December 31, 2024	Book value assets (*)		Assets at tax value		Past-due loans with guarantees		Past-due loans without guarantees		Total Past-due loans
	MCh$		MCh$		MCh$		MCh$		MCh$
Loans and advance to banks		666,815		667,703		—		—		—
Commercial loans		17,209,033		17,619,880		48,979		94,025		143,004
Consumer loans		5,183,601		5,648,054		1,357		34,500		35,857
Residential mortgage loans		13,180,186		13,227,905		13,908		685		14,593
Total		36,239,635		37,163,542		64,244		129,210		193,454

(*) In accordance with the aforementioned Circular and the instructions from the SII, the value of assets in the Interim Financial Statements are presented on an stand-alone basis (only considering Banco de Chile) net of allowance for loan losses and do not include lease and factoring operations.

100

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

18. Taxes, continued:

(e.2)  Allowances on past-due loans	Balance as of January 1, 2025		Write-offs against provisions			Allowances established		Allowances released			Balance as of September 30, 2025
	MCh$		MCh$			MCh$		MCh$			MCh$
Commercial loans		94,025		(43,591	)		84,502		(30,402	)		104,534
Consumer loans		34,500		(246,273	)		261,997		(12,361	)		37,863
Residential mortgage loans		685		(1,431	)		3,428		(846	)		1,836
Total		129,210		(291,295	)		349,927		(43,609	)		144,233

(e.2)  Allowances on past-due loans	Balance as of January 1, 2024		Write-offs against provisions			Allowances established		Allowances released			Balance as of December 31, 2024
	MCh$		MCh$			MCh$		MCh$			MCh$
Commercial loans		107,464		(93,816	)		123,192		(42,815	)		94,025
Consumer loans		37,532		(330,064	)		348,148		(21,116	)		34,500
Residential mortgage loans		586		(1,610	)		2,820		(1,111	)		685
Total		145,582		(425,490	)		474,160		(65,042	)		129,210

	September		December
(e.3)  Write-offs and recoveries	2025		2024
	MCh$		MCh$
Write-offs, Art. 31 No. 4 second subparagraph		27,858		26,248
Write-offs resulting in allowances released		221		77
Recovery or renegotiation of written-off loans		1,298		1,306

	September		December
(e.4)  Application of Art. 31 No. 4 first & third subsections of the income tax law	2025		2024
	MCh$		MCh$
Write-offs in accordance with first subparagraph		—		—
Write-offs in accordance with third subparagraph		221		77

101

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

19. Other Assets:

At the end of each period, this line item is composed of the following:

	September			December
	2025			2024
	MCh$			MCh$
Accounts receivable from the General Treasury of the Republic and other fiscal organizations		405,932			349,282
Cash collateral provided for derivative financial transactions		395,177			347,788
Accounts receivable from third parties		283,020			195,364
Debtors from brokerage of financial instruments		241,800			195,252
Assets to be leased out as lessor (*)		130,695			162,594
Prepaid expenses		58,157			53,645
Income from regular activities from contracts with customers		21,828			24,006
Other provided cash collateral		13,616			14,806
Investment properties		11,138			11,406
Pending transactions		3,192			3,351
Accumulated impairment in respect of other assets receivable		(4,145	)		(1,817	)
Other Assets		20,389			17,864
Total		1,580,799			1,373,541

(*) Correspond to fixed assets to be delivered under the financial lease modality.

102

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

20. Non-current assets and disposal groups held for sale and Liabilities included in disposal groups for sale:

(a) At the end of each period, the item is composed as follows:

	September			December
	2025			2024
	MCh$			MCh$
Assets received in lieu of payment or awarded at judicial sale (*)
Assets awarded in judicial auction		26,464			27,854
Assets received in lieu of payment		1,406			5,075
Provision for assets received in lieu of payment or awarded		(41	)		(82	)
Non-current assets for sale
Investments in other companies		—			—
Assets for recovery of assets transferred in financial leasing operations		1,484			603
Disposal groups held for sale					—
Total		29,313			33,450

(*) Assets received in lieu of payment refer to assets accepted as payment for past-due or written-off debts owed by customers. The assets acquired in this manner does not exceed 20% of the Bank’s effective equity.

(b) The changes of the provision for assets received in lieu of payment during the period 2025 and 2024 are as follows:

Provision for assets received in lieu of payment	MCh$
Balance as of January 1, 2024		60
Provisions used		(1,383	)
Provisions established		1,404
Provisions released		—
Balance as of September 30, 2024		81
Provisions used		(507	)
Provisions established		508
Provisions released		—
Balance as of December 31, 2024		82
Provisions used		(1,913	)
Provisions established		1,872
Provisions released		—
Balance as of September 30, 2025		41

(c) The Bank does not present liabilities classified in the disposal group for sale during the periods September 2025 and December 2024.

103

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

21. Financial liabilities held for trading at fair value through profit or loss:

The item detail is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Financial derivative contracts		1,912,284		2,444,806
Other financial instruments		1,381		990
Total		1,913,665		2,445,796

a) As of September 30, 2025 and December 31, 2024, the Bank maintains the following debt portfolio of derivative instruments:

	Notional amount of contract with final expiration date in
	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 year and up to 5 years				Over 5 years				Total				Fair value Liabilities
	September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December		September		December
	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		—		—		6,972,131		3,638,001		2,191,990		2,003,870		3,679,822		2,583,070		528,176		863,850		13,123		—		—		—		13,385,242		9,088,791		154,159		241,632
Interest rate swap		—		—		3,751,404		619,104		1,926,224		1,627,918		7,991,562		4,583,573		6,980,638		7,622,130		4,316,073		3,963,087		3,694,087		3,921,627		28,659,988		22,337,439		455,831		650,580
Interest rate swap and cross currency swap		—		—		486,140		96,844		383,906		198,892		1,874,834		2,331,613		3,118,369		2,909,482		2,603,845		1,978,681		2,942,041		2,879,356		11,409,135		10,394,868		1,299,991		1,547,488
Call currency options		—		—		7,650		10,499		17,397		38,376		19,847		18,825		—		—		—		—		—		—		44,894		67,700		1,656		4,151
Put currency options		—		—		3,100		4,761		15,707		46,913		18,187		64,449		—		11,340		—		—		—		—		36,994		127,463		647		955
Total		—		—		11,220,425		4,369,209		4,535,224		3,915,969		13,584,252		9,581,530		10,627,183		11,406,802		6,933,041		5,941,768		6,636,128		6,800,983		53,536,253		42,016,261		1,912,284		2,444,806

b) Other instruments or financial liabilities:

	September		December
	2025		2024
	MCh$		MCh$
Current accounts and other demand deposits		—		—
Savings accounts and other time deposits		—		—
Debt instruments issued		—		—
Others		1,381		990
Total		1,381		990

104

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost:

The item detail is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Current accounts and other demand deposits		14,323,346		14,263,303
Saving accounts and time deposits		15,139,286		14,168,703
Obligations by repurchase agreements and securities lending		168,080		109,794
Borrowings from financial institutions		1,525,228		1,103,468
Debt financial instruments issued		11,335,551		9,690,069
Other financial obligations		281,542		284,479
Total		42,773,033		39,619,816

(a) Current accounts and other demand deposits:

At the end of each period, the composition of current accounts and other demand deposits is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Current accounts		11,652,848		11,769,419
Other demand obligations		1,495,096		1,382,554
Demand deposits accounts		700,115		652,075
Other demand deposits		475,287		459,255
Total		14,323,346		14,263,303

(b) Saving accounts and time deposits:

At the end of each period, the composition of saving accounts and time deposits is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Time deposits		14,713,755		13,764,830
Term savings accounts		404,805		374,593
Other term balances payable		20,726		29,280
Total		15,139,286		14,168,703

105

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost, continued:

(c) Obligations by repurchase agreements and securities lending:

The Bank obtains financing by selling financial instruments and agreeing to repurchase them in the future, plus interest at a prefixed rate. As of September 30, 2025 and December 31, 2024, the repurchase agreements are the following:

	September		December
	2025		2024
	MCh$		MCh$
Transaction with domestic banks		—		—
Transaction with foreign banks		—		—
Transaction with other domestic entities
Repurchase agreements		168,080		109,794
Transaction with other foreign entities		—		—
Total		168,080		109,794

The fair value of the financial instruments delivered as collateral by the Bank and its subsidiaries, in sales transactions with repurchase agreement and securities lending as of September 30, 2025 amounts to Ch$167,505 million (Ch$109,505 million in December 2024). In the event that the Bank and its subsidiaries enter into default or bankruptcy, the counterparty is authorized to sell or deliver these investments as collateral.

(d) Borrowings from Financial Institutions:

At the end of each period, borrowings from financial institutions are detailed as follows:

	September		December
	2025		2024
	MCh$		MCh$
Foreign banks
Foreign trade financing
Bank of America		351,300		124,057
HSBC Bank		270,482		245,469
JP Morgan Chase Bank		179,484		—
Bank of New York Mellon		150,540		240,008
Citibank N.A. United States		138,626		2,189
Zurcher Kantonalbank		116,344		90,386
Caixabank S.A.		107,752		201,802
Standard Chartered Bank		15,715		2,685
HSBC Bank PLC London		198		—
Commerzbank AG		184		1,417
Wells Fargo Bank		134		1,890
DZ Bank AG Deutsche		—		41,646
MUFG Bank, LTD		66		71
Borrowings and other obligations
Wells Fargo Bank		147,549		150,775
Citibank N.A. United States		45,976		—
Citibank N.A. United Kingdom		878		986
Deutsche Bank Trust Company Americas		—		87
Subtotal foreign banks		1,525,228		1,103,468
Chilean Central Bank (*)		—		—
Total		1,525,228		1,103,468

106

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost, continued:

(e) Debt financial instruments issued:

At the end of each period, the composition of debt financial instruments issued as follows:

	September		December
	2025		2024
	MCh$		MCh$
Letters of credit
Letters of credit for housing		604		849
Letters of credit for general purposes		—		1
Bonds
Current Bonds		11,334,947		9,689,219
Mortgage bonds		—		—
Total		11,335,551		9,690,069

During the period ended September 30, 2025 Banco de Chile has placed bonds for Ch$2,331,480 million, which corresponds to Short-Term Bonds and Long-Term Bonds for amounts of Ch$587,026 and Ch$1,744,454 million respectively, according to the following details:

Short-term Bonds

Counterparty	Currency	Amount MCh$		Annual interest rate %		Issued date	Maturity date
Wells Fargo Bank	USD		98,630		4.68	01-27-2025	05-02-2025
Wells Fargo Bank	USD		98,630		4.65	01-27-2025	08-01-2025
Wells Fargo Bank	USD		92,519		4.55	03-07-2025	04-07-2025
Wells Fargo Bank	USD		9,252		4.45	03-07-2025	09-05-2025
Wells Fargo Bank	USD		93,634		4.60	06-25-2025	10-01-2025
Wells Fargo Bank	USD		93,062		4.55	06-26-2025	11-03-2025
Wells Fargo Bank	USD		4,653		4.55	06-26-2025	07-31-2025
Wells Fargo Bank	USD		96,646		4.45	08-05-2025	12-08-2025
Total			587,026

107

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost, continued:

(e) Debt financial instruments issued, continued:

Long-Term Bonds

Serie	Currency	Amount MCh$		Terms Years		Annual interest rate %		Issued date	Maturity date
BCHIFC0721	UF		22,830		5		2.97	03-17-2025	01-01-2030
BCHIFC0721	UF		11,422		5		2.97	03-20-2025	01-01-2030
BCHIFC0721	UF		40,001		5		2.97	03-21-2025	01-01-2030
BCHIFC0721	UF		30,548		5		2.96	04-01-2025	01-01-2030
BCHIFO0721	UF		34,577		7		2.92	04-03-2025	01-01-2032
BCHIFH1221	UF		33,047		6		2.84	04-15-2025	12-01-2030
BCHIGG1121	UF		38,413		10		3.03	04-17-2025	05-01-2035
BCHIHD0424	UF		81,115		10		3.03	04-17-2025	10-01-2034
BCHIFH1221	UF		11,679		6		2.92	05-07-2025	12-01-2030
BCHIGG1121	UF		5,712		10		3.03	05-09-2025	05-01-2035
BCHIHN1223	UF		12,517		15		3.06	05-09-2025	12-01-2039
BCHIFA0222	UF		22,900		3		2.77	05-30-2025	08-01-2028
BCHIFH1221	UF		9,575		6		3.06	05-30-2025	12-01-2030
BCHIFH1221	UF		13,407		6		3.06	06-02-2025	12-01-2030
BCHIFH1221	UF		9,581		6		3.05	06-02-2025	12-01-2030
BCHIFH1221	UF		8,667		6		3.04	06-03-2025	12-01-2030
BCHIFH1221	UF		4,145		6		3.04	06-06-2025	12-01-2030
BCHIFH1221	UF		25,567		6		3.04	06-10-2025	12-01-2030
BCHIFO0721	UF		19,306		7		3.06	06-10-2025	01-01-2032
BCHIGG1121	UF		23,174		10		3.15	07-03-2025	05-01-2035
BCHICI0815	UF		19,989		8		3.14	07-09-2025	02-01-2033
BCHICG0815	UF		49,639		7		3.14	07-10-2025	08-01-2032
BCHICH1215	UF		15,721		8		3.14	07-10-2025	12-01-2032
BCHICI0815	UF		5,996		8		3.14	07-10-2025	02-01-2033
BCHIHW1223	UF		65,578		19		3.21	07-15-2025	06-01-2044
BCHIGB0322	UF		8,589		9		3.18	07-17-2025	09-01-2034
BCHIGB0322	UF		9,557		9		3.16	07-18-2025	09-01-2034
BCHIGB0322	UF		5,747		9		3.13	07-21-2025	09-01-2034
BCHIGB0322	UF		19,187		9		3.11	07-22-2025	09-01-2034
BCHIGG1121	UF		5,718		10		3.11	07-22-2025	05-01-2035
BCHIHW1223	UF		18,489		19		3.19	07-22-2025	06-01-2044
BCHIGG1121	UF		3,870		10		2.99	08-22-2025	05-01-2035
BCHIHN1223	UF		22,894		15		3.06	08-27-2025	12-01-2039
BCHIGG1121	UF		15,519		10		3.01	09-04-2025	05-01-2035
BCHIHW1223	UF		8,374		19		3.12	09-04-2025	06-01-2044
BCHIGA1121	UF		38,815		9		3.05	09-05-2025	05-01-2034
BCHIGD0721	UF		153,769		10		3.09	09-05-2025	01-01-2035
BCHIHI1223	UF		206,194		12		3.13	09-05-2025	06-01-2037
BCHIGA1121	UF		31,211		9		2.99	09-11-2025	05-01-2034
BCHIGA1121	UF		1,951		9		2.99	09-15-2025	05-01-2034
BCHIHW1223	UF		23,076		19		3.12	09-15-2025	06-01-2044
BCHIHN1223	UF		41,978		14		3.03	09-16-2025	12-01-2039
BCHIFU0522	UF		64,527		7		2.91	09-17-2025	11-01-2032
BCHIGA1121	UF		21,475		9		2.99	09-17-2025	05-01-2034
BCHIFU0522	UF		31,288		7		2.91	09-22-2025	11-01-2032
BCHIGA1121	UF		5,862		9		2.98	09-22-2025	05-01-2034
BCHIHH1223	UF		87,021		11		3.08	09-22-2025	12-01-2036
BCHIHH1223	UF		66,367		11		3.07	09-23-2025	12-01-2036
BCHIFU0522	UF		5,873		7		2.90	09-25-2025	11-01-2032
Subtotal UF			1,512,457

108

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost, continued:

(e) Debt financial instruments issued, continued:

Long-Term Bonds

Serie	Currency	Amount MCh$		Terms Years		Annual interest rate %		Issued date	Maturity date
BONO CHF	CHF		115,739		6		1.1875	06-17-2025	07-15-2031
BONO JPY	JPY		65,260		5		1.635	06-18-2025	06-27-2030
BONO MXN	MXN		50,998		5		TIIE (28 days) + 1.05	07-09-2025	07-17-2030
Subtotal other currencies			231,997
Total			1,744,454

During the year ended December 31, 2024, Banco de Chile has placed bonds of Ch$1,012,638 million, which corresponds to Short-Term Bonds and Long-Term Bonds of Ch$28,049 million and Ch$984,589 million respectively, according to the following details:

Short-term Bonds

Counterparty	Currency	Amount MCh$		Annual interest rate %		Issued date	Maturity date
Wells Fargo Bank	USD		28,049		5.46	05-07-2024	08-07-2024
Total			28,049

109

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost, continued:

(e) Debt financial instruments issued, continued:

Long-Term Bonds

Serie	Currency	Amount MCh$		Terms Years		Annual interest rate %		Issued date	Maturity date
BCHIEZ1121	UF		107,462		4		3.72	01-15-2024	05-01-2028
BCHIEZ1121	UF		31,197		4		3.72	01-16-2024	05-01-2028
BCHICE1215	UF		21,998		7		3.20	01-31-2024	12-01-2031
BCHICH1215	UF		7,350		8		3.15	02-08-2024	12-01-2032
BCHIFA0222	UF		32,349		4		3.25	03-15-2024	08-01-2028
BCHIFA0222	UF		19,518		4		3.32	03-21-2024	08-01-2028
BCHIEY1021	UF		12,474		4		3.29	03-22-2024	04-01-2028
BCHIFA0222	UF		14,228		4		3.29	03-25-2024	08-01-2028
BCHIGG1121	UF		12,345		11		3.35	03-26-2024	05-01-2035
BCHIFA0222	UF		3,566		4		3.24	03-27-2024	08-01-2028
BCHIEY1021	UF		17,696		4		3.28	04-04-2024	04-01-2028
BCHIEX0122	UF		9,231		1		3.10	04-12-2024	07-01-2025
BCHIEX0122	UF		14,793		1		3.02	04-17-2024	07-01-2025
BCHIHX1223	UF		32,225		20		3.49	05-08-2024	12-01-2044
BCHIHX1223	UF		11,376		20		3.49	05-09-2024	12-01-2044
BCHIHX1223	UF		5,727		20		3.46	05-17-2024	12-01-2044
BCHIHX1223	UF		15,283		20		3.46	05-22-2024	12-01-2044
BCHIHX1223	UF		37,202		20		3.55	06-04-2024	12-01-2044
BCHIFO0721	UF		3,575		8		3.48	06-06-2024	01-01-2032
BCHIEY1021	UF		3,606		4		3.20	06-10-2024	04-01-2028
BCHIGG1121	UF		8,366		11		3.53	06-11-2024	05-01-2035
BCHIFB1021	UF		21,220		5		3.35	06-12-2024	04-01-2029
BCHIEY1021	UF		12,648		4		3.29	07-09-2024	04-01-2028
BCHIFB1021	UF		39,504		5		3.50	07-09-2024	04-01-2029
BCHIFB1021	UF		1,796		5		3.49	07-09-2024	04-01-2029
BCHIFB1021	UF		5,399		5		3.45	07-10-2024	04-01-2029
BCHIFC0721	UF		37,442		6		3.47	07-11-2024	01-01-2030
BCHIFC0721	UF		7,147		6		3.43	07-12-2024	01-01-2030
BCHIHX1223	UF		7,550		20		3.50	07-18-2024	12-01-2044
BCHIFB1021	UF		25,454		5		3.23	07-23-2024	04-01-2029
BCHIFA0222	UF		18,404		4		3.04	07-24-2024	08-01-2028
BCHIFO0721	UF		19,198		8		2.50	09-27-2024	01-01-2032
BCHIHX1223	UF		94,840		20		2.36	09-30-2024	12-01-2044
BCHIHP1223	UF		220,035		16		2.37	10-01-2024	12-01-2040
Subtotal			932,204
BONO HKD	HKD		52,385		10		4.22	02-02-2024	02-09-2034
Subtotal other currencies			52,385
Total			984,589

110

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22. Financial liabilities at amortized cost, continued:

As of September 30, 2025 and December 31, 2024, the Bank has not presented defaults in the payment of principal and interest on its debt instruments. Likewise, there have been no breaches of covenants and other commitments associated with the debt instruments issued.

(f) Other Financial Obligations:

At the end of each period, the composition of other financial obligations is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Other Chilean financial obligations		281,542		284,479
Other financial obligations with the Public sector		—		—
Total		281,542		284,479

23. Regulatory capital financial instruments:

a) At the end of each period, this item is composed as follows:

	September		December
	2025		2024
	MCh$		MCh$
Subordinated bonds
Subordinated bonds with transitory recognition		—		—
Subordinated bonds		1,095,083		1,068,879
Bonds with no fixed term of maturity		—		—
Preferred stock		—		—
Total		1,095,083		1,068,879

b) Issuances of regulatory capital financial instruments in the period:

As of September 30, 2025 and December 31, 2024, no issues of regulatory capital financial instruments have been made.

111

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

23. Regulatory capital financial instruments, continued:

c) Changes in regulatory capital financial instruments:

	Subordinated bonds			Bonds with no maturity		Preferred shares
	MCh$			MCh$		MCh$
Balance as of January 1, 2024		1,039,814			—		—
Emissions made		—			—		—
Transaction costs		—			—		—
Transaction costs amortization		—			—		—
Accrued interest		34,551			—		—
Acquisition or redemption by the issuer		—			—		—
Modification of the issuance conditions		—			—		—
Interest and UF indexation payments to the holder		(41,432	)		—		—
Principal payments to the holder		(9,205	)		—		—
Accrued UF indexation		45,151			—		—
Exchange rate differences		—			—		—
Depreciation		—			—		—
Reappraisal		—			—		—
Expiration		—			—		—
Conversion to common shares		—			—		—
Balance as of December 31, 2024		1,068,879			—		—
Balance as of January 1, 2025		1,068,879			—		—
Emissions made		—			—		—
Transaction costs		—			—		—
Transaction costs amortization		—			—		—
Accrued interest		26,393			—		—
Acquisition or redemption by the issuer		—			—		—
Modification of the issuance conditions		—			—		—
Interest and UF indexation payments to the holder		(23,790	)		—		—
Principal payments to the holder		(5,698	)		—		—
Accrued UF indexation		29,299			—		—
Exchange rate differences		—			—		—
Depreciation		—			—		—
Reappraisal		—			—		—
Expiration		—			—		—
Conversion to common shares		—			—		—
Balance as of September 30, 2025		1,095,083			—		—

112

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

23. Regulatory capital financial instruments, continued:

d) Below is the detail of the subordinated bonds due as of September 30, 2025 and December 31, 2024:

September 2025
Serie	Currency	Issuance currency amount		Interest rate %		Registration date	Maturity date	Balance due MCh$
C1	UF		300,000		7.5	12/06/1999	01/01/2030		4,067
C1	UF		200,000		7.4	12/06/1999	01/01/2030		2,714
C1	UF		530,000		7.1	12/06/1999	01/01/2030		7,233
C1	UF		300,000		7.1	12/06/1999	01/01/2030		4,096
C1	UF		50,000		6.5	12/06/1999	01/01/2030		690
C1	UF		450,000		6.6	12/06/1999	01/01/2030		6,211
D1	UF		2,000,000		3.6	06/20/2002	04/01/2026		7,208
F	UF		1,000,000		5.0	11/28/2008	11/01/2033		38,928
F	UF		1,500,000		5.0	11/28/2008	11/01/2033		58,391
F	UF		759,000		4.5	11/28/2008	11/01/2033		30,513
F	UF		241,000		4.5	11/28/2008	11/01/2033		9,688
F	UF		4,130,000		4.2	11/28/2008	11/01/2033		168,749
F	UF		1,000,000		4.3	11/28/2008	11/01/2033		40,859
F	UF		70,000		4.2	11/28/2008	11/01/2033		2,868
F	UF		4,000,000		3.9	11/28/2008	11/01/2033		167,754
F	UF		2,300,000		3.8	11/28/2008	11/01/2033		96,775
G	UF		600,000		4.0	11/29/2011	11/01/2036		23,572
G	UF		50,000		4.0	11/29/2011	11/01/2036		1,964
G	UF		80,000		3.9	11/29/2011	11/01/2036		3,162
G	UF		450,000		3.9	11/29/2011	11/01/2036		17,802
G	UF		160,000		3.9	11/29/2011	11/01/2036		6,330
G	UF		1,000,000		2.7	11/29/2011	11/01/2036		44,091
G	UF		300,000		2.7	11/29/2011	11/01/2036		13,228
G	UF		1,360,000		2.6	11/29/2011	11/01/2036		60,125
J	UF		1,400,000		1.0	11/29/2011	11/01/2042		79,584
J	UF		1,500,000		1.0	11/29/2011	11/01/2042		85,380
J	UF		1,100,000		1.0	11/29/2011	11/01/2042		63,030
I	UF		900,000		1.0	11/29/2011	11/01/2040		50,071
						Total subordinated bonds due			1,095,083

113

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

23. Regulatory capital financial instruments, continued:

December 2024
Serie	Currency	Issuance currency amount		Interest rate %		Registration date	Maturity date	Balance due MCh$
C1	UF		300,000		7.5	12/06/1999	01/01/2030		4,761
C1	UF		200,000		7.4	12/06/1999	01/01/2030		3,178
C1	UF		530,000		7.1	12/06/1999	01/01/2030		8,472
C1	UF		300,000		7.1	12/06/1999	01/01/2030		4,797
C1	UF		50,000		6.5	12/06/1999	01/01/2030		809
C1	UF		450,000		6.6	12/06/1999	01/01/2030		7,283
D1	UF		2,000,000		3.6	06/20/2002	04/01/2026		10,335
F	UF		1,000,000		5.0	11/28/2008	11/01/2033		37,358
F	UF		1,500,000		5.0	11/28/2008	11/01/2033		56,037
F	UF		759,000		4.5	11/28/2008	11/01/2033		29,365
F	UF		241,000		4.5	11/28/2008	11/01/2033		9,324
F	UF		4,130,000		4.2	11/28/2008	11/01/2033		162,631
F	UF		1,000,000		4.3	11/28/2008	11/01/2033		39,377
F	UF		70,000		4.2	11/28/2008	11/01/2033		2,764
F	UF		4,000,000		3.9	11/28/2008	11/01/2033		162,042
F	UF		2,300,000		3.8	11/28/2008	11/01/2033		93,507
G	UF		600,000		4.0	11/29/2011	11/01/2036		22,697
G	UF		50,000		4.0	11/29/2011	11/01/2036		1,891
G	UF		80,000		3.9	11/29/2011	11/01/2036		3,046
G	UF		450,000		3.9	11/29/2011	11/01/2036		17,149
G	UF		160,000		3.9	11/29/2011	11/01/2036		6,097
G	UF		1,000,000		2.7	11/29/2011	11/01/2036		42,768
G	UF		300,000		2.7	11/29/2011	11/01/2036		12,831
G	UF		1,360,000		2.6	11/29/2011	11/01/2036		58,330
J	UF		1,400,000		1.0	11/29/2011	11/01/2042		77,836
J	UF		1,500,000		1.0	11/29/2011	11/01/2042		83,509
J	UF		1,100,000		1.0	11/29/2011	11/01/2042		61,667
I	UF		900,000		1.0	11/29/2011	11/01/2040		49,018
						Total subordinated bonds due			1,068,879

24. Provisions for contingencies:

(a) At the end of each period, this item is composed as following:

	September		December
	2025		2024
	MCh$		MCh$
Provisions for employee benefit obligations		130,481		151,633
Provisions for obligations of customer loyalty and merit programs		40,420		40,621
Provisions for lawsuits and litigation		1,948		1,592
Provisions for operational risk		440		907
Provisions of a foreign bank branch for profit remittances to its parent company		—		—
Provisions for restructuring plans		—		—
Other provisions for contingencies		—		—
Total		173,289		194,753

114

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

24. Provisions for contingencies, continued;

(b) The following table shows the changes in provisions during the period 2025 and 2024:

	Provisions for employee benefit obligations			Provisions of a foreign bank branch for profit remittances to its parent company		Provisions for restructuring plans		Provisions for lawsuits and litigation			Provisions for obligations of customer loyalty and merit programs			Provisions for operational risk			Other provisions for contingencies			Total
	MCh$			MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$
Balances as of January 1, 2024		154,132			—		—		1,173			36,242			341			264			192,152
Provisions established		75,058			—		—		864			358			139			—			76,419
Provisions used		(100,693	)		—		—		(367	)		—			(157	)		—			(101,217	)
Provisions released		—			—		—		(129	)		—			(99	)		(264	)		(492	)
Balances as of September 30, 2024		128,497			—		—		1,541			36,600			224			—			166,862
Provisions established		42,944			—		—		174			4,021			697			—			47,836
Provisions used		(19,808	)		—		—		(115	)		—			—			—			(19,923	)
Provisions released		—			—		—		(8	)		—			(14	)		—			(22	)
Balances as of December 31, 2024		151,633			—		—		1,592			40,621			907			—			194,753
Provisions established		77,128			—		—		535			—			253			—			77,916
Provisions used		(98,280	)		—		—		(75	)		—			(644	)		—			(98,999	)
Provisions released		—			—		—		(104	)		(201	)		(76	)		—			(381	)
Balances as of September 30, 2025		130,481			—		—		1,948			40,420			440			—			173,289

(c) Provisions for employee benefit obligations:

	September		December
	2025		2024
	MCh$		MCh$
Provision of short-term employee benefits		122,092		143,305
Provision of benefits to employees for contract termination		8,389		8,328
Provision of benefits to post-employment employees		—		—
Provision of long-term employee benefits		—		—
Provision of share-based employee benefits		—		—
Provision for obligations for defined contribution post-employment plans		—		—
Provision for obligations for post-employment defined benefit plans		—		—
Provision for other employee obligations		—		—
Total		130,481		151,633

115

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

24. Provisions for contingencies, continued;

(d) Provision of short-term employee benefits:

(i) Compliance bonuses provision:

	September			September
	2025			2024
	MCh$			MCh$
Balances as of January 1		68,356			71,102
Net provisions established		40,422			42,285
Provisions used		(54,878	)		(56,687	)
Total		53,900			56,700

(ii) Vacation provision:

	September			September
	2025			2024
	MCh$			MCh$
Balances as of January 1		42,824			43,257
Net provisions established		4,752			7,028
Provisions used		(5,293	)		(6,479	)
Total		42,283			43,806

(iii) Provision of other benefits to personnel:

	September			September
	2025			2024
	MCh$			MCh$
Balances as of January 1		32,125			30,096
Net provisions established		31,550			25,035
Provisions used		(37,766	)		(35,609	)
Total		25,909			19,522

(e) Provision for benefits to employees for contract termination:

(i) Changes of the provision for employee benefits due to the termination of the employment contract:

	September			September
	2025			2024
	MCh$			MCh$
Present value of the obligations at the beginning of the period		8,328			9,677
Increase in provision		342			825
Benefit paid		(343	)		(1,918	)
Effect of change in actuarial factors		62			(115	)
Total		8,389			8,469

116

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

24. Provisions for contingencies, continued;

(e) Provision of benefits to employees for contract termination, continued:

(ii) Net benefits expenses:

	September			September
	2025			2024
	MCh$			MCh$
Increase (decrease) in provisions		(114	)		382
Interest cost of benefits obligations		456			443
Effect of change in actuarial factors		62			(115	)
Net benefit expenses		404			710

(iii) Factors used in the calculation of the provision:

The main assumptions used in the determination of severance indemnity obligations for the Bank’s plan are shown below:

	September 30, 2025		December 31, 2024
	%		%
Discount rate		5.71		5.71
Salary increase rate		5.50		4.50
Payment probability		99.99		99.99

The most recent actuarial valuation of the staff severance indemnities provision was carried out during the first quarter of 2025.

(f) Share-based compensation programs:

As of September 30, 2025 and December 31, 2024, the Bank and its subsidiaries do not have a share-based compensation plan.

117

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

25. Provision for dividends, interests and reappraisal of regulatory capital financial instruments:

(a) The detail of this line item is as follows:

	September		December
	2025		2024
	MCh$		MCh$
Provisions for dividends		468,332		597,228
Provisions for payment of interest on bonds with no fixed maturity term		—		—
Provision for reappreciation of bonds without a fixed term of maturity		—		—
Total		468,332		597,228

(b) Changes at the end of each period are detailed as follows:

	Provisions for dividends			Provisions for payment of interest on bonds with no fixed maturity term		Provision for reappreciation of bonds without a fixed term of maturity		Total
	MCh$			MCh$		MCh$		MCh$
Balances as of January 1, 2024		611,949			—		—		611,949
Provisions established		460,587			—		—		460,587
Provisions used		(611,949	)		—		—		(611,949	)
Provisions released		—			—		—		—
Balances as of September 30, 2024		460,587			—		—		460,587
Provisions established		136,641			—		—		136,641
Provisions used		—			—		—		—
Provisions released		—			—		—		—
Balances as of December 31, 2024		597,228			—		—		597,228
Provisions established		468,332			—		—		468,332
Provisions used		(597,228	)		—		—		(597,228	)
Provisions released		—			—		—		—
Balances as of September 30, 2025		468,332			—		—		468,332

118

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

26. Special provisions for credit risk:

a) At the end of each period, this item is composed as follows:

	September		December
	2025		2024
	MCh$		MCh$
Additional loan provisions (*)		631,217		700,252
Provisions for credit risk for contingent loans (**)		85,686		67,537
Provisions for country risk for transactions with debtors with residence abroad		11,722		6,395
Special provisions for loans abroad		—		—
Provisions for adjustments to the minimum provision required for normal portfolio with individual evaluation		—		—
Provisions established by credit risk because of additional prudential requirements		—		—
Total		728,625		774,184

(*) To address the impact of applying the standard provisioning model for consumer loans, additional provisions of Ch$69,035 million were released in January 2025. See Note 4, Changes in Accounting Policies.

(**) Changes in provisions for credit risk for contingent loans are disclosed in Note 13 letter (f).

b) Changes in provisions for special credit risk are detailed as follows:

	Additional loan provisions			Provisions for credit risk for contingent loans			Provisions for country risk for transactions with debtors with residence abroad			Total
	MCh$			MCh$			MCh$			MCh$
Balances as of January 1, 2024		700,252			61,227			7,668			769,147
Provisions established		—			—			4,293			4,293
Provisions used		—			—			—			—
Provisions released		—			(1,761	)		—			(1,761	)
Foreign exchange differences		—			325			—			325
Balances as of September 30, 2024		700,252			59,791			11,961			772,004
Provisions established		—			6,644			2,447			9,091
Provisions used		—			—			—			—
Provisions released		—			—			(8,013	)		(8,013	)
Foreign exchange differences		—			1,102			—			1,102
Balances as of December 31, 2024		700,252			67,537			6,395			774,184
Provisions established		—			18,568			5,327			23,895
Provisions used		—			—			—			—
Provisions released		(69,035	)		—			—			(69,035	)
Foreign exchange differences		—			(419	)		—			(419	)
Balances as of September 30, 2025		631,217			85,686			11,722			728,625

119

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

27. Other Liabilities:

At the end of each period, this item is composed as follows:

	September		December
	2025		2024
	MCh$		MCh$
Creditors for intermediation of financial instruments		707,217		193,171
Accounts payable to third parties		516,098		425,733
Obligations for mortgage loans granted to be remitted to other banks and/or real estate companies		299,707		362,021
Cash guarantees received for derivative financial transactions		170,812		176,520
Liability for income from usual activities from contracts with customers		36,305		39,783
Agreed dividends payable		17,633		13,467
Securities to be settled		14,061		3,633
VAT liability		4,319		4,077
Outstanding transactions		1,379		1,532
Other cash guarantees received		570		483
Other liabilities		32,978		34,992
Total		1,801,079		1,255,412

120

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

28. Equity:

(a) Capital:

(i) Authorized, subscribed and paid shares:

As of September 30, 2025, the paid-in capital of Banco de Chile is represented by 101,017,081,114 registered shares (101,017,081,114 shares as of December 31, 2024), with no par value, subscribed and fully paid.

	As of September 30, 2025
Corporate Name or Shareholders’s name	Number of Shares		% of Equity Holding
LQ Inversiones Financieras S.A.		46,815,289,329		46.344	%
Banchile Corredores de Bolsa S.A.		5,314,191,102		5.261	%
Banco de Chile on behalf of State Street		5,183,064,839		5.131	%
Inversiones LQ-SM Limitada		4,854,988,014		4.806	%
Banco Santander on behalf of foreign investors		4,364,410,369		4.320	%
JP Morgan Chase Bank		2,900,804,708		2.871	%
Banco de Chile on behalf of non-resident third parties		2,337,138,302		2.314	%
Ever Chile SPA		1,888,369,814		1.869	%
Banco Santander Chile		1,880,677,497		1.862	%
Ever 1 BAE SPA		1,166,584,950		1.155	%
Banco de Chile on behalf of Citibank New York		1,044,232,125		1.034	%
Larraín Vial S.A. Corredora de Bolsa		972,622,129		0.963	%
Inversiones Avenida Borgoño Limitada		882,604,102		0.874	%
BCI Corredores de Bolsa S.A.		766,302,925		0.758	%
A.F.P Habitat S.A. for A Fund		717,615,783		0.710	%
Santander Corredores de Bolsa Limitada		652,083,692		0.645	%
Valores Security S.A. Corredores de Bolsa		532,926,819		0.528	%
A.F.P Cuprum S.A. for A Fund		530,911,936		0.525	%
BTG Pactual Chile S.A. Corredores de Bolsa		490,439,006		0.486	%
Inversiones CDP SPA		487,744,912		0.483	%
Subtotal		83,783,002,353		82.939	%
Other shareholders		17,234,078,761		17.061	%
Total		101,017,081,114		100.000	%

121

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

28. Equity, continued:

(a) Capital, continued:

(i) Authorized, subscribed and paid shares, continued:

	As of December 31, 2024
Corporate Name or Shareholders’s name	Number of Shares		% of Equity Holding
LQ Inversiones Financieras S.A.		46,815,289,329		46.344	%
Banco de Chile on behalf of State Street		6,125,765,969		6.064	%
Banchile Corredores de Bolsa S.A.		5,123,539,720		5.072	%
Banco Santander on behalf of foreign investors		5,080,833,862		5.030	%
Inversiones LQ-SM Limitada		4,854,988,014		4.806	%
JP Morgan Chase Bank		3,041,703,508		3.011	%
Banco de Chile on behalf of non-resident third parties		2,666,777,747		2.640	%
Banco Santander Chile		1,941,976,163		1.922	%
Ever Chile SPA		1,888,369,814		1.869	%
Ever 1 BAE SPA		1,166,584,950		1.155	%
Larraín Vial S.A. Corredora de Bolsa		1,042,343,304		1.032	%
Banco de Chile on behalf of Citibank New York		1,038,850,995		1.028	%
BCI Corredores de Bolsa S.A.		989,711,426		0.980	%
Inversiones Avenida Borgoño Limitada		728,439,279		0.721	%
Santander Corredores de Bolsa Limitada		581,788,686		0.576	%
A.F.P Habitat S.A. for A Fund		527,598,687		0.522	%
Valores Security S.A. Corredores de Bolsa		516,192,449		0.511	%
A.F.P Cuprum S.A. for A Fund		492,665,765		0.488	%
Inversiones CDP SPA		487,744,912		0.483	%
BTG Pactual Chile S.A. Corredores de Bolsa		463,503,644		0.459	%
Subtotal		85,574,668,223		84.713	%
Other shareholders		15,442,412,891		15.287	%
Total		101,017,081,114		100.000	%

122

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

28. Equity, continued:

(a) Capital, continued:

(ii) Shares:

The following table shows the share movements from December 31, 2024 to September 30, 2025:

	Total
	Ordinary Shares
Total shares as of December 31, 2024		101,017,081,114
Total shares as of September 30, 2025		101,017,081,114

(b) Approval and payment of dividends:

At the Bank Ordinary Shareholders’ Meeting held on March 27, 2025 it was approved the distribution and payment of dividend No. 213 of Ch$9.85357420889 per share of the Banco de Chile, with charge to the net distributable income for the year 2024. The dividends paid in the in the period 2025 amounted to Ch$995,380 million.

At the Bank Ordinary Shareholders’ Meeting held on March 28, 2024 it was approved the distribution and payment of dividend No. 212 of Ch$8.07716286860 per share of the Banco de Chile, with charge to the net distributable income for the year 2023. The dividends paid in the in the period 2024 amounted to Ch$815,932 million.

(c) Provision for minimum dividends:

The Board of Directors of Banco de Chile agreed for the purposes of minimum dividends, to establish a provision of 60% of the net income resulting from reducing or adding to the net income for the related year, the adjustment of the amount of paid-in capital and reserves as a result of variations in the Consumer Price Index (CPI) between the month prior to the current month and the month of November of the previous year. The amount to be reduced of the liquid income for the period ended as of September 30, 2025 amounted to Ch$146,172 million (Ch$212,012 million as of December 31, 2024).

As indicated, as of September 30, 2025, the amount of the net income determined in accordance with the preceding paragraph is equivalent to Ch$780,553 million (Ch$995,380 million as of December 31, 2024). Consequently, the Bank recorded a provision for minimum dividends under “Provision for dividends, interests and reappraisal of regulatory capital financial instruments issued” as of September 30 for Ch$468,332 million (Ch$597,228 million in December 2024), which reflects as a counterpart an equity reduction for the same amount.

123

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

28. Equity, continued:

(d) Earnings per share:

(i) Basic earnings per share:

Basic earnings per share are determined by dividing the net income attributable to the Bank ordinary equity holders in a year between the weighted average number of shares outstanding during that year, excluding the average number of own shares held throughout the period.

(ii) Diluted earnings per share:

In order to calculate the diluted earnings per share, both the amount of income attributable to common shareholders and the weighted average number of shares outstanding, net of own shares, must be adjusted for all the inherent dilutive effects to the potential common shares (stock options, warrants and convertible debt).

Accordingly, the basic and diluted earnings per share as of September 30, 2025 and 2024 were determined as follows:

	September		September
	2025		2024
Basic earnings per share:
Net profits attributable to ordinary equity holders of the bank (in millions of Chilean pesos)		926,725		909,326
Weighted average number of ordinary shares		101,017,081,114		101,017,081,114
Earning per shares (in Chilean pesos)		9.17		9.00
Diluted earnings per share:
Net profits attributable to ordinary equity holders of the bank (in millions of Chilean pesos)		926,725		909,326
Weighted average number of ordinary shares		101,017,081,114		101,017,081,114
Assumed conversion of convertible debt		—		—
Adjusted number of shares		101,017,081,114		101,017,081,114
Diluted earnings per share (in Chilean pesos)		9.17		9.00

As of September 30, 2025 and 2024, the Bank does not have instruments that generate dilutive effects.

124

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

28. Equity, continued:

(e) Other comprehensive income:

Below is the composition and changes of accumulated other comprehensive income as of September 30, 2025 and 2024:

	Items that will not be reclassified in profit or loss												Items that can be reclassified in profit or loss
	New measurements of net defined benefit liability and actuarial results for other employee benefit plans			Fair value changes of equity instruments designated as at fair value through other comprehensive income			Income tax			Subtotal			Fair value changes of financial assets at fair value through other comprehensive income		Cash flow accounting hedge			Participation in other comprehensive income of entities registered under the equity method			Income tax			Subtotal			Total
	MCh$			MCh$			MCh$			MCh$			MCh$		MCh$			MCh$			MCh$			MCh$			MCh$
Opening balances as of January 1, 2024		(413	)		9,668			(2,499	)		6,756			9,142		9,401			(74	)		(983	)		17,486			24,242
Other comprehensive income for the period		115			(1,241	)		1,161			35			10,846		(22,719	)		40			4,402			(7,431	)		(7,396	)
Balances as of September 30, 2024		(298	)		8,427			(1,338	)		6,791			19,988		(13,318	)		(34	)		3,419			10,055			16,846
Opening balances as of January 1, 2025		(298	)		9,456			(1,606	)		7,552			4,478		(12,397	)		(48	)		4,192			(3,775	)		3,777
Other comprehensive income for the period		(62	)		(125	)		(459	)		(646	)		8,698		(14,892	)		58			3,170			(2,966	)		(3,612	)
Balances as of September 30, 2025		(360	)		9,331			(2,065	)		6,906			13,176		(27,289	)		10			7,362			(6,741	)		165

During 2025, a reclassification was made from comprehensive income to equity reserves as a result of the sale of equity instruments irrevocably designated at fair value for Ch$1,916 million.

(e) Retained earnings from previous years:

During the year 2025, the Ordinary Shareholders Meeting of Banco de Chile agreed to deduct and withhold from the year 2024 liquid income, an amount equivalent to the value effect of the monetary unit of paid capital and reserves according to the variation in the Consumer Price Index, which occurred between November 2023 and November 2024, amounting to Ch$212,012 million.

125

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

29. Contingencies and Commitments:

(a) The Bank and its subsidiaries have exposures associated with contingent loans and other liabilities according to the following detail:

(a.1) Contingent loans:

	September		December
	2025		2024
	MCh$		MCh$
Guarantees and sureties
Guarantees and sureties in Chilean currency		—		—
Guarantees and sureties in foreign currency		372,387		336,737
Letters of credit for goods circulation operations		603,239		442,216
Debt purchase commitments in local currency abroad		—		—
Transactions related to contingent events
Transactions related to contingent events in Chilean currency		2,306,231		2,544,288
Transactions related to contingent events in foreign currency		605,094		580,338
Undrawn credit lines with immediate termination
Balance of lines of credit and agreed overdraft in current account – commercial loans		1,656,796		1,642,163
Balance of lines of credit on credit card – commercial loans		377,926		359,638
Balance of lines of credit and agreed overdraft in current account – consumer loans		1,505,432		1,497,076
Balance of lines of credit on credit card – consumer loans		8,067,201		7,626,423
Balance of lines of credit and agreed overdraft in current account – due from banks loans		—		—
Undrawn credit lines		—		—
Other commitments
Credits for higher studies Law No. 20,027 (CAE)		—		—
Other irrevocable loan commitments		61,184		51,889
Other contingent loans		—		—
Total		15,555,490		15,080,768

(a.2) Responsibilities assumed to meet customer needs:

	September		December
	2025		2024
	MCh$		MCh$
Transactions on behalf of third parties
Collections		211,371		214,446
Placement or sale of financial instruments		—		—
Transferred financial assets managed by the bank		—		—
Third-party resources managed by the bank		1,515,973		1,147,660
Subtotal		1,727,344		1,362,106
Securities custody
Securities safekept by a banking subsidiary		9,465,187		7,443,549
Securities safekept by the Bank		4,981,164		3,318,810
Securities safekept deposited in another entity		25,388,204		19,509,831
Securities issued by the bank		—		—
Subtotal		39,834,555		30,272,190
Total		41,561,899		31,634,296

126

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

29. Contingencies and Commitments, continued:

(b) Lawsuits and legal proceedings:

(b.1) Normal judicial contingencies in the industry:

At the date of issuance of these Interim Consolidated Financial Statements, there are legal actions filed against the Bank related with the ordinary course operations. As of September 30, 2025, the Bank maintain provisions for judicial contingencies amounting to Ch$1,948 million (Ch$1,592 million as of December 2024), which are part of the item “Provisions for contingencies” in the Statement of Financial Position.

The estimated end dates of the respective legal contingencies are as follows:

	As of September 30, 2025
	2025		2026		2027		2028		2029		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Legal contingencies		930		482		536		—		—		1,948

(b.2) Contingencies for significant lawsuits:

As of September 30, 2025 and December 31, 2024, there are not significant lawsuits in court that affect or may affect these Interim Consolidated Financial Statements.

(c) Guarantees granted by operations:

i. In subsidiary Banchile Administradora General de Fondos S.A.:

In compliance with Article No, 12 of Law No. 20,712, Banchile Administradora General de Fondos S.A., has designated Banco de Chile as the representative of the beneficiaries of the guarantees it has established, and in such role the Bank has issued bank guarantees totaling UF 4,869,700 maturing January 8, 2026. The subsidiary took a policy with Mapfre Seguros Generales S.A. for the Real State Funds by a guaranteed amount of UF 722,700.

As of September 30, 2025 and 2024, the Bank has not guaranteed mutual funds.

ii. In subsidiary Banchile Corredores de Bolsa S.A.:

For the purposes of ensuring correct and complete compliance with all of its obligations as broker-dealer entity, in conformity with the provisions from Article 30 and subsequent of Law No. 18,045 on Securities Markets, the subsidiary established a guarantee in an insurance policy for UF 20,000, insured by Mapfre Seguros Generales S.A., that matures April 22, 2026, whereby the Securities Exchange of the Santiago Stock Exchange was appointed as the subsidiary’s creditor representative.

127

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

29. Contingencies and Commitments, continued:

(c) Guarantees granted by operations, continued:

	September		December
	2025		2024
Guarantees:	MCh$		MCh$
Shares received as collateral for simultaneous operations:
Santiago Securities Exchange, Stock Exchange		13,279		9,171
Electronic Chilean Securities Exchange, Stock Exchange		37,957		32,024
Fixed income securities delivered to guarantee CCLV system:
Santiago Securities Exchange, Stock Exchange		22,840		7,843
Fixed income securities as collateral for the Santiago Stock Exchange		2,148		2,148
Shares delivered to guarantee equity lending and short-selling:
Santiago Securities Exchange, Stock Exchange		13,108		4,744
Cash guarantees received		1		—
Cash guarantees received for operations with derivatives		2,143		3,931
Cash guarantees for operations with derivatives		738		4,043
Equity securities received for operations with derivatives:
Electronic Chilean Securities Exchange, Stock Exchange		79		101
Depósito Central de Valores S.A.		1,361		2,227
Total		93,654		66,232

In conformity with the internal regulation of the stock exchanges in which it participates, and for the purpose of ensuring its proper performance, the subsidiary Banchile Corredores de Bolsa S.A maintains in favor of the Santiago Stock Exchange a guarantee in fixed income financial instruments equivalent to Ch$2,148 million. It also maintains a pledge in favor of the Electronic Stock Exchange for three hundred thousand shares of said institution.

Banchile Corredores de Bolsa S.A. keeps an insurance policy current with Chubb Seguros Chile S.A. that expires June 30, 2026, this considers matters of employee fidelity, physical losses, falsification or adulteration, and currency fraud with a coverage amount equivalent to US$20,000,000.

It also provided a bank guarantee in the amount of UF 410,800 for the benefits of investors in portfolio management contracts. This bank guarantee is revaluated in UF to fixed term, non-endorsable and has a maturity date of January 8, 2026.

It also provided a cash guarantee in the amount of US$122,494.32 for the purpose of complying with the obligations to Pershing, for any operations conducted through that broker, additionally, there are US$1,081,549.28 for variable income operations.

128

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

29. Contingencies and Commitments, continued:

(c) Guarantees granted by operations, continued:

A guarantee corresponding to UF 10,000 has been constituted, to guarantee compliance with the investment portfolio management service contract. Said guarantee corresponds to a non-endorsable fixed-term readjustable bond in UF issued by Banco de Chile with validity until January 27, 2026.

A cash guarantee in the amount of $5 million has been established to ensure the validity of the bid submitted in the portfolio management tender process, effective until October 20, 2025.

iii. In subsidiary Banchile Corredores de Seguros Ltda.:

According to established in article 58, letter D of D.F.L. 251, as of September 30, 2025 the entity maintains two insurance policies with effect from April 15, 2025 to April 14, 2026 which protect it against of potential damages caused by infractions of the law, regulations and complementary rules that regulate insurance brokers, especially when the non-compliance comes from acts, errors or omissions of the broker, its representatives, agents or dependents that participate in the intermediation.

The policies contracted are:

Matter insured	Amount insured (UF)
Errors and omissions liability policy		500
Civil liability policy		60,000

(d) Exempt Resolution No. 270 dated October 30, 2014, the Superintendency of Securities and Insurance (current Commission for the Financial Market) imposed a fine of UF 50,000 to Banchile Corredores de Bolsa S.A. for violations of the second paragraph of article 53 of the Securities Market Law, said company filed a claim with the competent Civil Court requesting the annulment of the fine. On December 10, 2019, a judgement in the case was issued reducing the fine to the amount of UF 7,500, which was confirmed in the second instance by the Illustrious Court of Appeals of Santiago. The intervening parties filed cassation appeals in form and substance before the Supreme Court against the sentence in second instance. On August 13, 2024 the Supreme Court ordered the hearing of the case, which is pending as of this date.

The company has not made provisions considering that the Bank’s legal advisors in charge of the procedure estimate that there are solid grounds that the claim filed by Banchile Corredores de Bolsa S.A. can be accepted.

129

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

30. Interest Revenue and Expenses:

(a) At the end of the period, the summary of interest is as follows:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Interest revenue		2,033,098			2,233,807			687,107			691,255
Interest expenses		(734,552	)		(893,926	)		(248,900	)		(266,476	)
Total net interest income		1,298,546			1,339,881			438,207			424,779

(b) The composition of interest revenue is as follows:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Financial assets at amortized cost:
Rights by resale agreements and securities lending		3,814			3,331			1,180			1,060
Debt financial instruments		9,306			47,023			2,818			3,682
Loans and advances to Banks		32,120			62,677			9,410			11,755
Commercial loans		933,173			1,031,881			314,432			328,967
Residential mortgage loans		338,380			303,795			115,593			104,265
Consumer Loans		617,930			615,283			207,414			201,937
Other financial instruments		36,099			54,737			12,193			16,798
Financial assets at fair value through other comprehensive income:
Debt financial instruments		89,760			142,995			35,760			34,206
Other financial instruments		—			—			—			—
Income of accounting hedges of interest rate risk		(27,484	)		(27,915	)		(11,693	)		(11,415	)
Total		2,033,098			2,233,807			687,107			691,255

(b.1) At the end of the period, the stock of interest not recognized in income is as follows:

	September		September
	2025		2024
	MCh$		MCh$
Commercial loans		37,996		43,965
Residential mortgage loans		8,243		5,908
Consumer Loans		3,735		3,889
Total		49,974		53,762

130

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

30. Interest Revenue and Expenses, continued:

(c) The composition of interest expenses is as follows:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Financial liabilities at amortized cost:
Current accounts and other demand deposits		830			999			341			198
Saving accounts and time deposits		484,609			647,887			162,956			188,947
Obligations by repurchase agreements and securities lending		5,690			7,659			1,785			1,674
Borrowings from financial institutions		46,248			57,474			15,699			16,556
Debt financial instruments issued		209,845			193,372			74,753			65,249
Other financial obligations		—			—			—			—
Lease liabilities		1,621			1,801			508			575
Regulatory capital financial instruments		26,393			25,804			8,882			8,717
Income of accounting hedges of interest rate risk		(40,684	)		(41,070	)		(16,024	)		(15,440	)
Total		734,552			893,926			248,900			266,476

131

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

30. Interest Revenue and Expenses, continued:

(d) As of September 30, 2025 and 2024, the Bank uses cross currency swaps to hedge the risk of variability of obligations flows with foreign banks and bonds issued in foreign currency.

	For the nine-month period ended September 30,																		For the three-month period ended September 30,
	2025									2024									2025									2024
	Income			Expense			Total			Income			Expense			Total			Income			Expense			Total			Income			Expense			Total
	MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$
Gain from fair value accounting hedges		—			—			—			—			—			—			—			—			—			—			—			—
Loss from fair value accounting hedges		—			—			—			—			—			—			—			—			—			—			—			—
Gain from cash flow accounting hedges		63,132			112,807			175,939			23,779			70,168			93,947			8,164			29,475			37,639			7,973			28,530			36,503
Loss from cash flow accounting hedges		(90,616	)		(72,123	)		(162,739	)		(51,694	)		(29,098	)		(80,792	)		(19,857	)		(13,451	)		(33,308	)		(19,388	)		(13,090	)		(32,478	)
Net gain on hedge items		—			—			—			—			—			—			—			—			—			—			—			—
Total		(27,484	)		40,684			13,200			(27,915	)		41,070			13,155			(11,693	)		16,024			4,331			(11,415	)		15,440			4,025

132

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

31. UF indexation revenue and expense:

(a) At the end of the period, the summary of UF indexation is as follows:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
UF indexation revenue		552,569			570,342			110,529			172,542
UF indexation expense		(299,355	)		(324,974	)		(60,893	)		(97,248	)
Total net income from UF indexation		253,214			245,368			49,636			75,294

(b) The composition of UF indexation revenue is as follows

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Financial assets at amortized cost:
Rights by resale agreements and securities lending		—			—			—			—
Debt financial instruments		11,026			18,166			825			5,477
Loans and advances to Banks		—			—			—			—
Commercial loans		209,894			220,218			42,529			66,583
Residential mortgage loans		367,705			374,756			76,256			113,832
Consumer Loans		773			941			143			272
Other financial instruments		2,039			2,254			515			516
Financial assets at fair value through other comprehensive income:
Debt financial instruments		18,282			17,137			2,752			4,898
Other financial instruments		—			—			—			—
Income of accounting hedges of UF, IVP, IPC indexation risk		(57,150	)		(63,130	)		(12,491	)		(19,036	)
Total		552,569			570,342			110,529			172,542

(b.1) At the end of the period, the stock of UF indexation not recognized in results is detailed as follows:

	September		September
	2025		2024
	MCh$		MCh$
Commercial loans		4,099		4,286
Residential mortgage loans		8,636		7,387
Consumer Loans		10		12
Total		12,745		11,685

133

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

31. UF indexation revenue and expense, continued:

(c) The composition of UF indexation expense is as follows:

	For the nine-month period ended September 30,				For the three-month period ended September 30,
	2025		2024		2025		2024
	MCh$		MCh$		MCh$		MCh$
Financial liabilities at amortized cost:
Current accounts and other demand deposits		13,890		13,758		2,384		3,881
Saving accounts and time deposits		46,321		57,597		8,895		16,871
Obligations by repurchase agreements and securities lending		—		—		—		—
Borrowings from financial institutions		—		—		—		—
Debt financial instruments issued		209,845		222,426		43,654		67,109
Other financial obligations		—		—		—		—
Regulatory capital financial instruments		29,299		31,193		5,960		9,387
Income of accounting hedges of UF, IVP, IPC indexation risk		—		—		—		—
Total		299,355		324,974		60,893		97,248

134

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

31. UF indexation revenue and expense, continued:

(d) As of September 30, 2025 and 2024, the Bank uses cross currency swaps to hedge the risk of variability of obligations flows with foreign banks and bonds issued in foreign currency.

	For the nine-month period ended September 30,																For the three-month period ended September 30,
	2025								2024								2025								2024
	Income			Expense		Total			Income			Expense		Total			Income			Expense		Total			Income			Expense		Total
	MCh$			MCh$		MCh$			MCh$			MCh$		MCh$			MCh$			MCh$		MCh$			MCh$			MCh$		MCh$
Gain from fair value accounting hedges		—			—		—			—			—		—			—			—		—			—			—		—
Loss from fair value accounting hedges		—			—		—			—			—		—			—			—		—			—			—		—
Gain from cash flow accounting hedges		6,766			—		6,766			3,087			—		3,087			5,075			—		5,075			—			—		—
Loss from cash flow accounting hedges		(63,916	)		—		(63,916	)		(66,217	)		—		(66,217	)		(17,566	)		—		(17,566	)		(19,036	)		—		(19,036	)
Net gain on hedge items		—			—		—			—			—		—			—			—		—			—			—		—
Total		(57,150	)		—		(57,150	)		(63,130	)		—		(63,130	)		(12,491	)		—		(12,491	)		(19,036	)		—		(19,036	)

135

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

32. Income and Expenses from commissions:

The income and expenses for commissions that are shown in the Interim Consolidated Statement of Income for the period is as following:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Income from commissions and services rendered
Commissions from card services		189,812			172,450			63,128			57,631
Remuneration from administration of mutual funds, investment funds or others		126,310			103,803			44,013			37,066
Account management fees		56,712			51,081			19,843			17,362
Commissions from collections and payments		54,718			59,315			18,075			19,662
Commissions from guarantees and letters of credit		32,210			30,624			11,000			10,519
Brand use agreement		24,104			21,188			8,117			6,900
Insurance not related to the granting of credits to natural persons		19,318			18,971			6,490			6,519
Commissions from trading and securities management		17,829			14,668			6,325			4,600
Use of distribution channel		15,343			19,440			5,291			5,130
Commissions from credit prepayments		12,362			11,123			4,317			3,864
Insurance related to the granting of credits to natural persons		6,266			9,887			2,077			2,131
Insurance not related to the granting of credits to legal entities		5,178			4,074			1,825			1,171
Commissions from lines of credit and current account overdrafts		3,680			3,740			1,224			1,243
Insurance related to the granting of credits to legal entities		1,587			1,413			548			386
Financial advisory services		1,504			637			127			397
Commissions from factoring operations services		968			975			342			329
Loan commissions with letters of credit		17			52			5			17
Other commission earned		19,018			18,916			6,270			6,646
Total		586,936			542,357			199,017			181,573
Expenses from commissions and services received
Commissions from card transactions		(48,357	)		(44,400	)		(15,341	)		(15,373	)
Expenses from obligations of loyalty and merit card customers programs		(26,100	)		(25,227	)		(9,936	)		(5,532	)
Interbank transactions		(20,648	)		(28,846	)		(7,280	)		(9,755	)
Commissions from use of card brands license		(7,589	)		(6,244	)		(2,216	)		(1,878	)
Commissions from securities transaction		(4,369	)		(4,056	)		(1,480	)		(1,339	)
Collections and payments		(3,025	)		(3,087	)		(996	)		(958	)
Other fees for services related to the credit card system and payment cards with funds provision as a means of payment		(24	)		—			(24	)		—
Other commissions from services received		(4,051	)		(3,264	)		(1,495	)		(1,001	)
Total		(114,163	)		(115,124	)		(38,768	)		(35,836	)
Total Net		472,773			427,233			160,249			145,737

136

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

33. Net Financial income (expense):

(a) The amount of net financial income (expense) shown in the Interim Consolidated Income Statement for the period corresponds to the following concepts:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Financial result from:
Financial assets held for trading at fair value through profit or loss:
Financial derivative contracts		1,663,993			2,733,368			680,084			610,101
Debt Financial Instruments		101,652			117,003			32,391			33,353
Other financial instruments		16,647			20,265			5,522			6,133
Financial liabilities held for trading at fair value through profit or loss:
Financial derivative contracts		(1,661,801	)		(2,730,943	)		(675,638	)		(585,772	)
Other financial instruments		(298	)		(446	)		27			(152	)
Subtotal		120,193			139,247			42,386			63,663
Non-trading financial assets mandatorily measured at fair value through profit or loss:
Debt Financial Instruments		—			—			—			—
Other financial instruments		—			—			—			—
Financial assets designated as at fair value through profit or loss:
Debt Financial Instruments		—			—			—			—
Other financial instruments		—			—			—			—
Financial liabilities designated as at fair value through profit or loss:
Current accounts and other demand deposits and savings accounts and other time deposits		—			—			—			—
Debt instruments issued		—			—			—			—
Others		—			—			—			—
Derecognition of financial assets and liabilities at amortized cost and financial assets at fair value through other comprehensive income:
Financial assets at amortized cost		(1,702	)		220			—			(9	)
Financial assets at fair value through other comprehensive income		13,148			8,073			9,400			3,221
Financial liabilities at amortized cost		—			—			—			—
Regulatory capital financial instruments		—			—			—			—
Subtotal		11,446			8,293			9,400			3,212
Exchange, indexation and accounting hedging of foreign currency:
Gain (loss) from foreign currency exchange		52,731			30,735			(55,647	)		43,667
Gain (loss) from indexation for exchange rate		(5,840	)		2,987			4,431			(10,226	)
Net gain (loss) from derivatives in accounting hedges of foreign currency risk		23,801			43,718			72,168			(37,959	)
Subtotal		70,692			77,440			20,952			(4,518	)
Reclassification of financial assets for changes to business models:
From financial assets at amortized cost to financial assets held for trading at fair value through profit or loss		—			—			—			—
From financial assets at fair value through other comprehensive income to financial assets held for trading at fair value through profit or loss		—			—			—			—
Modifications of financial assets and liabilities:
Financial assets at amortized cost		—			—			—			—
Financial assets at fair value through other comprehensive income		—			—			—			—
Financial liabilities at amortized cost		—			—			—			—
Lease liabilities		—			—			—			—
Regulatory capital financial instruments		—			—			—			—
Ineffective accounting hedges:
Gain (loss) from ineffective cash flow accounting hedges		—			—			—			—
Gain (loss) from ineffective accounting hedges of net investment abroad		—			—			—			—
Other type of accounting hedges:
Hedges of other types of financial assets		—			—			—			—
Total		202,331			224,980			72,738			62,357

137

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

33. Net Financial income (expense), continued:

(b) The detail of the income (expense) associated with the changes in allowances for credit losses on loans and contingent loans denominated in foreign currency, which is reflected in “Exchange, indexation and accounting hedging of foreign currency”.

	For the nine-month period ended September 30,					For the three-month period ended September 30,
	2025		2024			2025			2024
	MCh$		MCh$			MCh$			MCh$
Loans and advances to Banks		28		(19	)		(19	)		34
Commercial loans		2,222		(2,007	)		(2,968	)		3,854
Residential mortgage loans		—		—			—			—
Consumer loans		60		(28	)		(92	)		46
Contingent loans		419		(325	)		(734	)		505
Total		2,729		(2,379	)		(3,813	)		4,439

34. Income attributable to investments in other companies:

The income obtained from investments in companies detailed in Note 14 corresponds to the following:

		September		September
Company	Shareholder	2025		2024
		MCh$		MCh$
Associates
Transbank S.A.	Banco de Chile		3,958		1,643
Centro de Compensación Automatizado S.A.	Banco de Chile		1,415		1,215
Redbanc S.A.	Banco de Chile		952		919
Sociedad Interbancaria de Depósitos de Valores S.A.	Banco de Chile		382		349
Administrador Financiero de Transantiago S.A.	Banco de Chile		341		441
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Banco de Chile		170		67
Servicios de Infraestructura de Mercado OTC S.A.	Banco de Chile		58		120
Subtotal Associates			7,276		4,754
Joint Ventures
Servipag Ltda.	Banco de Chile		765		1,432
Artikos Chile S.A. (*)	Banco de Chile		—		552
Subtotal Joint Ventures			765		1,984
Subtotal			8,041		6,738
Minority Investments
Holding Bursátil Regional S.A.	Banchile Corredores de Bolsa		315		242
Banco Latinoamericano de Comercio Exterior S.A. (Bladex)	Banco de Chile		108		83
Bolsa Electrónica de Chile, Bolsa de Valores	Banchile Corredores de Bolsa		16		18
CCLV Contraparte Central S.A.	Banchile Corredores de Bolsa		1		3
Subtotal Minority Investments			440		346
Total Investments in other companies			8,481		7,084

(*) In September 2024, it was agreed to accept the binding purchase offer presented by the Santiago Chamber of Commerce A.G. for 100% of the shares of Artikos Chile S.A. The sale was completed in December of the same year.

138

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

35. Result from non-current assets and disposal groups held for sale not admissible as discontinued operations:

The composition of the results of non-current assets and disposal groups not eligible as discontinued operations during the periods 2025 and 2024 is as follows:

	September			September
	2025			2024
	MCh$			MCh$
Net income from assets received in lieu of payment or adjudicated in judicial auction
Gain (loss) on sale of assets received in lieu of payment or foreclosed at judicial auction		11,527			6,978
Other income from assets received in payment or foreclosed at judicial auction		51			43
Provisions for adjustments to net realizable value of assets received in lieu of payment or foreclosed at judicial auction		(1,939	)		(1,431	)
Charge-off assets received in lieu of payment or foreclosed at judicial auction		(12,269	)		(9,728	)
Expenses to maintain assets received in lieu of payment or foreclosed at judicial auction		(1,284	)		(804	)
Non-current assets held for sale
Investments in other companies		—			—
Intangible assets		—			—
Property and equipment		6,182			880
Assets for recovery of assets transferred in financial leasing operations		1,493			1,597
Other assets		—			—
Disposal groups held for sale		—			—
Total		3,761			(2,465	)

36. Other operating Income and Expenses:

a) During the periods 2025 and 2024, the Bank and its subsidiaries present other operating income, according to the following:

	September		September
	2025		2024
	MCh$		MCh$
Expense recovery		20,298		19,915
Revaluation of tax refunds from previous years		11,110		66
Income from investment properties		5,222		5,314
Revaluation of prepaid monthly payments		1,323		4,698
Other income		404		59
Total		38,357		30,052

139

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

36. Other operating Income and Expenses, continued:

b) During the periods 2025 and 2024, the Bank and its subsidiaries present other operating expenses, according to the following:

	September			September
	2025			2024
	MCh$			MCh$
Write-offs for operating risks		19,897			20,991
Insurance premiums expense to cover operational risk events		4,707			4,726
Expenses for credit operations of financial leasing		3,357			4,622
Card administration		3,160			1,988
Legal expenses and trials		1,545			2,164
Provision for pending operations		589			24
Write-offs for commercial decisions		509			223
Provisions for trials and litigation		356			368
Expenses for charge-off leased assets recoveries		276			181
Valuation expense		248			180
Life insurance		233			260
Renegotiated loan insurance premium		147			180
(Release) expense of provisions for operational risk		(468	)		(125	)
Expense recovery from operational risk events		(10,184	)		(11,557	)
Other expenses		437			105
Total		24,809			24,330

37. Expenses from salaries and employee benefits:

The composition of the expense for employee benefit obligations during the periods 2025 and 2024 is as follows:

	September		September
	2025		2024
	MCh$		MCh$
Expenses for short-term employee benefit		393,277		398,483
Expenses for employee benefits due to termination of employment contract		16,519		12,016
Training expenses		2,535		2,773
Expenses for nursery and kindergarten		1,146		1,207
Other personnel expenses		5,086		4,890
Total		418,563		419,369

140

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

38. Administrative expenses:

This item is composed as follows:

	September		September
	2025		2024
	MCh$		MCh$
General administrative expenses
Information technology and communications		118,824		114,902
Maintenance and repair of property and equipment		38,154		38,896
Surveillance and securities transport services		8,016		8,483
External advisory services and professional services fees		6,852		7,118
Office supplies		6,836		6,425
External financial information and fraud prevention service		6,520		5,868
Legal and notary expenses		5,106		4,202
Energy, heating and other utilities		5,063		4,430
Expenses for short-term leases		3,798		2,030
External service of custody of documentation		3,427		3,443
Postal box, mail, postage and home delivery services		3,090		5,021
Other expenses of obligations for lease contracts		2,982		3,163
Insurance premiums except to cover operational risk events		2,853		3,115
Representation and travel expenses		2,413		2,259
Donations		2,071		2,638
Card embossing service		1,698		1,591
Fees for review and audit of the financial statements by the external auditor		693		622
Fees for other technical reports		617		694
Expenses for leases low value		413		423
Title classification fees		77		156
Fines applied by other agencies		28		129
Other general administrative expenses		14,193		13,683
Outsourced services
Technological developments expenses, certification and technology testing		15,726		17,165
Data processing		8,658		8,418
External credit evaluation service		4,298		3,630
External collection service		2,931		3,634
External human resources administration services and supply of external personnel		1,511		1,393
Call Center service for sales, marketing, quality control customer service		717		1,458
External cleaning service, cafeteria, custody of files and documents, storage of furniture and equipment		265		336
Other outsourced services		985		605
Board expenses
Board of Directors Compensation		2,681		2,555
Other Board expenses		72		64
Marketing		29,294		25,492
Taxes, contributions and other legal charges
Contribution to the banking regulator		11,015		11,425
Property taxes		5,553		4,564
Taxes other than income tax		2,214		2,059
Municipal patents		1,406		1,327
Other legal charges		47		51
Total		321,097		313,467

141

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

39. Depreciation and Amortization:

The amounts corresponding to charges to results for depreciation and amortization during the periods 2025 and 2024, are detailed as follows:

	September		September
	2025		2024
	MCh$		MCh$
Amortization of intangibles assets
Other intangible assets arising from business combinations		—		—
Other independently originated intangible assets		30,604		26,654
Depreciation of property and equipment
Buildings and land		7,347		7,261
Other property and equipment		10,482		14,250
Depreciation and impairment of leased assets
Buildings and land		21,532		21,662
Other property and equipment		—		—
Depreciation for improvements in leased real estate as leased of right-to-use assets		790		856
Amortization for the right-to-use other intangible assets under lease		—		—
Depreciation of other assets for investment properties		268		268
Amortization of other assets per activity income asset		—		—
Total		71,023		70,951

40. Impairment of non-financial assets:

As of September 30, 2025 and 2024, the composition of the item for impairment of non-financial assets is composed as follows:

	September		September
	2025		2024
	MCh$		MCh$
Impairment of intangible assets		19		—
Impairment of property and equipment		259		2
Impairment of assets from income from ordinary activities from contracts with customers		2,548		1,469
Total		2,826		1,471

142

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

41. Credit loss expense:

(a) The composition is as follows:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Expense of allowances established for credit risk		359,665			333,712			105,363			107,477
Expense (release) of special provisions for credit risk		(45,140	)		2,532			(9,399	)		(5,016	)
Recovery of written-off credits		(51,580	)		(46,692	)		(17,904	)		(18,385	)
Impairments for credit risk from other financial assets at amortized cost and financial assets at fair value through other comprehensive income		3,135			(1,094	)		1,500			(3,722	)
Total		266,080			288,458			79,560			80,354

(b) Summary of the expense of allowances constituted for credit risk and expense for credit losses:

	Expense of allowances constituted in the period
	Normal Portfolio						Substandard Portfolio		Non-Performing Portfolio							Deductible guarantees
	Evaluation						Evaluation		Evaluation							Fogape
As of September 30, 2025	Individual			Group			Individual		Individual		Group		Subtotal			Covid-19			Total
	MCh$			MCh$			MCh$		MCh$		MCh$		MCh$			MCh$			MCh$
Loans and advances to Banks
Allowances established		—			—			—		—		—		—			—			—
Allowances released		(51	)		—			—		—		—		(51	)		—			(51	)
Subtotal		(51	)		—			—		—		—		(51	)		—			(51	)
Commercial loans
Allowances established		—			1,882			2,480		12,377		45,579		62,318			—			62,318
Allowances released		(1,898	)		—			—		—		—		(1,898	)		(1,610	)		(3,508	)
Subtotal		(1,898	)		1,882			2,480		12,377		45,579		60,420			(1,610	)		58,810
Residential mortgage loans
Allowances established		—			—			—		—		8,936		8,936			—			8,936
Allowances released		—			(381	)		—		—		—		(381	)		—			(381	)
Subtotal		—			(381	)		—		—		8,936		8,555			—			8,555
Consumer loans
Allowances established		—			48,698			—		—		243,653		292,351			—			292,351
Allowances released		—			—			—		—		—		—			—			—
Subtotal		—			48,698			—		—		243,653		292,351			—			292,351
Expense (release) of provisions for credit risk		(1,949	)		50,199			2,480		12,377		298,168		361,275			(1,610	)		359,665
Recovery of written-off credits
Loans and advances to Banks																				—
Commercial loans																				(12,056	)
Residential mortgage loans																				(5,898	)
Consumer loans																				(33,626	)
Subtotal																				(51,580	)
Loan credit loss expenses																				308,085

143

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

41. Credit loss expense, continued:

(b) Summary of the expense of allowances constituted for credit risk and expense for credit losses, continued;

	Expense of allowances constituted in the period
	Normal Portfolio					Substandard Portfolio			Non-Performing Portfolio							Deductible guarantees
	Evaluation					Evaluation			Evaluation							Fogape
As of September 30, 2024	Individual		Group			Individual			Individual		Group		Subtotal			Covid-19			Total
	MCh$		MCh$			MCh$			MCh$		MCh$		MCh$			MCh$			MCh$
Loans and advances to Banks
Allowances established		328		—			—			—		—		328			—			328
Allowances released		—		—			—			—		—		—			—			—
Subtotal		328		—			—			—		—		328			—			328
Commercial loans
Allowances established		5,211		1,062			—			32,011		46,975		85,259			—			85,259
Allowances released		—		—			(4,308	)		—		—		(4,308	)		(5,493	)		(9,801	)
Subtotal		5,211		1,062			(4,308	)		32,011		46,975		80,951			(5,493	)		75,458
Residential mortgage loans
Allowances established		—		—			—			—		6,811		6,811			—			6,811
Allowances released		—		(236	)		—			—		—		(236	)		—			(236	)
Subtotal		—		(236	)		—			—		6,811		6,575			—			6,575
Consumer loans
Allowances established		—		—			—			—		268,079		268,079			—			268,079
Allowances released		—		(16,728	)		—			—		—		(16,728	)		—			(16,728	)
Subtotal		—		(16,728	)		—			—		268,079		251,351			—			251,351
Expense (release) of provisions for credit risk		5,539		(15,902	)		(4,308	)		32,011		321,865		339,205			(5,493	)		333,712
Recovery of written-off credits
Loans and advances to Banks																				—
Commercial loans																				(13,857	)
Residential mortgage loans																				(4,773	)
Consumer loans																				(28,062	)
Subtotal																				(46,692	)
Loan credit loss expenses																				287,020

144

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

41. Credit loss expense, continued:

(c) Summary of expense for special provisions for credit risk:

	For the nine-month period ended September 30,						For the three-month period ended September 30,
	2025			2024			2025			2024
	MCh$			MCh$			MCh$			MCh$
Expenses (release) of provisions for contingent loans:
Loans and advances to Banks		—			—			—			—
Commercial loans		(10,591	)		(1,003	)		(9,809	)		(2,020	)
Consumer loans		29,159			(758	)		410			(549	)
Expenses from provisions for country risk for transactions with debtors with residence abroad		5,327			4,293			—			4,293
Expense of special provisions for loans abroad		—			—			—			—
Expenses of additional loan provisions:
Commercial loans		(69,035	)		—			—			(6,740	)
Residential mortgage loans		—			—			—			—
Consumer loans		—			—			—			—
Expense of other special provisions established for credit risk		(45,140	)		2,532			(9,399	)		(5,016	)

42. Income from discontinued operations:

As of September 30, 2025 and 2024, the Bank does not record income from discontinued operations.

43. Related Party Disclosures:

Related parties are considered to be those natural or legal persons who are in positions to directly or indirectly have significant influence through their ownership or management of the Bank and its subsidiaries, as set out in the Compendium of Accounting Standards for Banks and Chapter 12-4 of the current Compilation of Standards issued by the CMF.

Accordingly, the Bank has considered as related parties those natural or legal persons who have a direct participation or through third parties on Bank ownership, where such ownership exceeds 5% of the shares, as well as persons who, regardless of ownership, have authority and responsibility for planning, management and control of the activities of the entity or its subsidiaries. Companies in which the parties related by ownership or management of the Bank have a share which reaches or exceeds 5%, or has the position of director, general manager or equivalent are considered related parties.

145

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43. Related Party Disclosures, continued:

(a) Assets and liabilities with related parties:

	Related Party Type
Type of current assets and liabilities with related parties As of September 30, 2025	Parent Entity		Other Legal Entity			Key Personnel of the Consolidated Bank			Other Related Parties			Total
	MCh$		MCh$			MCh$			MCh$			MCh$
ASSETS
Financial assets held for trading at fair value through profit or loss:
Derivative Financial Instruments		—		207,671			—			—			207,671
Debt financial instruments		—		—			—			—			—
Other financial instruments		—		85									85
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		—		5,590			—			—			5,590
Derivative Financial Instruments for hedging purposes		—		—			—			—			—
Financial assets at amortized cost:
Rights by resale agreements and securities lending		—		—			—			—			—
Debt financial instruments		—		—			—			—			—
Commercial loans		—		182,158			1,949			10,151			194,258
Residential mortgage loans		—		—			15,189			61,425			76,614
Consumer Loans		—		—			1,639			10,242			11,881
Allowances established – loans		—		(1,583	)		(57	)		(416	)		(2,056	)
Other assets		16		197,212			—			4			197,232
Contingent loans		—		149,727			3,708			17,748			171,183
LIABILITIES
Financial liabilities held for trading at fair value through profit or loss:
Derivative Financial Instruments		—		249,933			—			—			249,933
Financial liabilities designated as at fair value through profit or loss		—		—			—			—			—
Derivative Financial Instruments for hedging purposes		—		7,752			—			—			7,752
Financial liabilities at amortized cost:
Current accounts and other demand deposits		363		169,825			2,421			6,026			178,635
Saving accounts and time deposits		202,268		93,290			3,283			20,272			319,113
Obligations by repurchase agreements and securities lending		—		—			—			—			—
Borrowings from financial institutions		—		185,480			—			—			185,480
Debt financial instruments issued		—		—			—			—			—
Other financial obligations		—		—			—			—			—
Lease liabilities		—		7,623			—			—			7,623
Other liabilities		—		233,899			406			49			234,354

146

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43. Related Party Disclosures, continued:

(a) Assets and liabilities with related parties, continued:

	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 Parties			Total
	MCh$		MCh$			MCh$			MCh$			MCh$
ASSETS
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 and securities lending		—		—			—			—			—
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
Saving accounts and time deposits		151,595		78,618			3,093			19,082			252,388
Obligations by repurchase agreements and securities lending		—		—			—			—			—
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

147

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43. Related Party Disclosures, continued:

(b) Income and expenses from related party transactions (*):

As of September 30, 2025	Parent Entity		Other Legal Entity		Key personnel of the consolidated Bank		Other Related parties		Total
	MCh$		MCh$		MCh$		MCh$		MCh$
Interest revenue		—		15,556		401		2,214		18,171
UF indexation revenue		—		1,732		459		1,904		4,095
Income from commissions		129		68,989		40		42		69,200
Net Financial income (expense)		—		312		—		—		312
Other income		—		—		—		—		—
Total Income		129		86,589		900		4,160		91,778
Interest expense		6,084		3,769		117		664		10,634
UF indexation expense		—		—		5		5		10
Expenses from commissions		—		21,763		—		—		21,763
Expenses credit losses (gains)		—		255		31		149		435
Expenses from salaries and employee benefits		—		90		29,448		63,895		93,433
Administrative expenses		—		8,006		2,830		42		10,878
Other expenses		—		13		6		16		35
Total Expenses		6,084		33,896		32,437		64,771		137,188

As of September 30, 2024	Parent Entity		Other Legal Entity			Key personnel of the consolidated Bank		Other Related parties		Total
	MCh$		MCh$			MCh$		MCh$		MCh$
Interest revenue		—		13,615			348		2,290		16,253
UF indexation revenue		—		1,347			462		2,201		4,010
Income from commissions		103		68,871			32		57		69,063
Net Financial income (expense)		—		72,724			—		—		72,724
Other income		—		—			—		—		—
Total Income		103		156,557			842		4,548		162,050
Interest expense		5,802		6,478			209		1,102		13,591
UF indexation expense		—		—			3		—		3
Expenses from commissions		—		21,604			—		—		21,604
Expenses credit losses (gains)		—		(958	)		13		70		(875	)
Expenses from salaries and employee benefits		—		148			32,145		64,715		97,008
Administrative expenses		—		5,910			2,641		74		8,625
Other expenses		—		—			1		8		9
Total Expenses		5,802		33,182			35,012		65,969		139,965

(*) 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.

148

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43. Related Party Disclosures, continued:

(c) Transactions with related parties: 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 performed with customers in general and when such individual transactions consider a transfer of resources, services or obligations higher than UF 2,000 are detailed below.

As of September 30, 2025

	Nature of the	Description of the transaction			Transactions under equivalent conditions to those transactions with mutual			Effect on Income				Effect on Financial position
Company name	relationship with the Bank	Type of service	Term	Renewal conditions	independence between the parties	Amount MCh$		Income MCh$		Expenses MCh$		Accounts receivable MCh$		Accounts payable MCh$
Servipag Ltda.	Joint venture	Collection services	30 days	Contract	Yes		2,992		—		2,992		—		545
		Servicios de transferencia	30 days	Contract	Yes		138		—		138		—		—
		IT support services	30 days	Contract	Yes		303		—		303		—		—
Bolsa de Comercio de Santiago, Bolsa de Valores	Minority investments	Brokerage commission	30 days	Contract	Yes		227		—		227		—		36
Manantial S.A.	Other related parties	General expenses	30 days	Contract	Yes		259		—		259		—		—
Enex S.A.	Other related parties	Rent spaces for ATM	30 days	Contract	Yes		2,517		—		2,517		—		534
		Advertising service	30 days	Contract	Yes		175		—		175		—		—
Redbanc S.A.	Associates	Electronic transaction management services	30 days	Contract	Yes		13,919		—		13,919		—		1,462
		IT services	30 days	Contract	Yes		280		—		280		—		—
		IT project services	30 days	Contract	Yes		268		—		268		—
Depósito Central de Valores S.A.	Other related parties	Quality control and custodial services	30 days	Contract	Yes		595		—		595		—		178
		Custodial services	30 days	Contract	Yes		862		—		862		—		—
CCLV Contraparte Central S.A.	Minority investments	Brokerage commission	30 days	Contract	Yes		249		—		249		—		24
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Associates	Collection services	30 days	Contract	Yes		769		—		769		—		90
Universidad Adolfo Ibañez	Other related parties	Training	30 days	Contract	Yes		87		—		87		—		—
Canal 13	Other related parties	Advertising service	30 days	Contract	Yes		382		—		382		—		350
La Barra S.A.	Other related parties	Advertising service	30 days	Contract	Yes		128		—		128		—		—
Bolsa Electrónica de Chile, Bolsa de Valores	Minority investments	Brokerage commission	30 days	Contract	Yes		139		—		139		—		28
Citibank N.A. Reino Unido	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		463		—		463		—		—
Citigroup Global Markets INC	Other related parties	Brokerage commission	30 days	Contract	Yes		316		—		316		—		51
DCV Registros S.A.	Other related parties	IT services	30 days	Contract	Yes		210		—		210		—		—
Transbank S.A.	Associates	Card processing	30 days	Contract	Yes		487		—		487		—		81
		Exchange commission	30 days	Contract	Yes		59,151		59,151		—		—		—
Centro de Compensación Automatizado S.A.	Associates	Transfer services	30 days	Contract	Yes		1,958		—		1,958		—		85
		Fraud prevention services	30 days	Contract	Yes		337		—		337		—		—
		Collection services	30 days	Contract	Yes		123		—		123		—		—
Citibank N.A.	Other related parties	Connectivity business commissions	Quarterly	Contract	Yes		6,272		6,272		—		3,731		—
Nuevos Desarrollos S.A.	Other related parties	Financial lease agreements	30 days	Contract	Yes		149		—		149		—		367
Plaza Vespucio SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		99		—		99		—		64
Plaza Oeste SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		204		—		204		—		638
Plaza del Trébol SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		191		—		191		—		65
Plaza Tobalaba SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		109		—		109		—		11
Plaza La Serena SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		192		—		192		—		444
Inmobiliaria Mall Calama S.A.	Other related parties	Financial lease agreements	30 days	Contract	Yes		111		—		111		—		37

149

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43. Related Party Disclosures, continued:

(c) Transactions with related parties, continued:

As of December 31, 2024

	Nature of the	Description of the transaction			Transactions under equivalent conditions to those transactions with mutual			Effect on Income				Effect on Financial position
Company name	relationship with the Bank	Type of service	Term	Renewal conditions	independence between the parties	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	Financial lease agreements	30 days	Contract	Yes		180		—		180		—		496
Plaza Vespucio SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		127		—		127		—		154
Plaza Oeste SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		254		—		254		—		810
Plaza del Trebol SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		270		—		270		—		73
Plaza Tobalaba SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		135		—		135		—		113
Plaza La Serena SPA	Other related parties	Financial lease agreements	30 days	Contract	Yes		223		—		223		—		543
Inmobiliaria Mall Calama S.A.	Other related parties	Financial lease agreements	30 days	Contract	Yes		141		—		141		—		137

150

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43. Related Party Disclosures, continued:

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

	September		September
	2025		2024
	MCh$		MCh$
Board of Directors:
Payment of remuneration and attendance fees of the Board of Directors - Bank and its subsidiaries		2,681		2,555
Other Board expenses		72		64
Key Personnel of the Management of the Bank and its Subsidiaries:
Payment for short-term employee benefits		28,136		28,803
Payment for severance		1,312		3,342
Payment of post-employment benefits to employees		—		—
Payment of long-term employee benefits		—		—
Payment to employees based on shares or equity instruments		—		—
Payment for obligations for defined contribution post-employment plans		—		—
Payment for obligations for post-employment defined benefit plans		—		—
Payment for other staff obligations		—		—
Subtotal		29,448		32,145
Total		32,201		34,764

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

	September		September
	2025		2024
	No. 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 Managers / Area – Bank		75		74
Division Managers / Area – Subsidiaries		29		28
Subtotal		110		108
Total		127		125

151

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities:

Banco de Chile and its subsidiaries have defined a corporate framework for valuation and control related with the process to the fair value measurement.

Within the established framework includes the Product Control Unit, which is independent of the business areas and reports to the Financial Management Control and Division Manager. This function befalls to the Financial Control, Treasury and Capital Manager, through the Financial Risk Information and Control Section, is responsible for independent verification of price and results of trading (including derivatives) and investment operations and all fair value measurements.

To achieve the appropriate measurements and controls, the Bank and its subsidiaries, take into account at least the following aspects:

(i) Industry standard valuation.

To value financial instruments, Banco de Chile uses industry standard modeling; quota value, share price, discounted cash flows and valuation of options through Black-Scholes-Merton, according to the case.

The input parameters for the valuation of fixed income instruments and options correspond to rates, prices and volatility levels for different terms and market factors that are traded in the national and international market and that are provided by the main sources of the market.

In the case of the valuation of derivatives under a CSA (Credit Support Annex Discounting) agreement, the rates used to discount the flows correspond to the CSA Discounting methodology, where the discount factors used depend on the collateral agreement that exists with each counterparty.

(ii) Quoted prices in active markets.

The fair value for instruments with quoted prices in active markets is determined using daily quotes from electronic systems information (such as Santiago Stock Exchange, Bloomberg, LVA and Risk America, etc.). This quote represents the price at which these instruments are regularly traded in the financial markets.

(iii) Valuation techniques.

If no specific quotes are available for the instrument to be valued, valuation techniques will be used to determine the fair value.

Due to, in general, the valuation models require a set of market parameters as inputs, the aim is to maximize information based on observable or price-related quotations for similar instruments in active markets. To the extent there is no information in direct from the markets, data from external suppliers of information, prices of similar instruments and historical information are used to validate the valuation parameters.

152

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

(iv) Fair value adjustments.

Part of the fair value process considers four adjustments to the market value, calculated based on the market parameters, including a liquidity adjustment, a Bid/Offer adjustment, an adjustment for derivative credit risk (CVA and DVA), and an adjustment for the funding of the derivative cash flows (FVA). Likewise, for certain fixed income instruments held in investment portfolios measured at fair value through other comprehensive income or at amortized cost, the portion of the fair value adjustment explained by impairment due to counterparty credit risk is determined.

The calculation of the liquidity adjustment considers the size of the position in each factor, the liquidity of each factor, the relative size of Banco de Chile with respect to the market, and the liquidity observed in transactions recently carried out in the market. In turn, the Bid/Offer adjustment, represents the impact on the valuation of an instrument depending on whether the position corresponds to a long (bought) or a short (sold). To calculate this adjustment is used the direct quotes from active markets or indicative prices or derivatives of similar assets depending on the instrument, considering the Bid, Mid and Offer, respectively. Finally, the adjustment made for CVA and DVA for derivatives corresponds to the credit risk recognition of the issuer, either of the counterparty (CVA) or of Banco de Chile (DVA). Similarly, the determination of credit risk impairment is determined based on the counterparty risk implicit in the instrument’s market rate. Finally, the FVA adjustment for derivatives corresponds to a value adjustment that reflects the expected cost (or benefit) of financing (reinvesting) the cash flows of the derivative, with respect to a reference discount rate, when there are no collaterals, or this one is imperfect.

Note that there is also the concept of COLVA for derivatives, which is a valuation adjustment if a derivative is valued using parameters other than those used in the CSA Discounting methodology. As Banco de Chile uses CSA Discounting as the valuation methodology, COLVA is already part of the derivative’s Mark-to-Market (MTM), and no additional adjustment is required for this concept. However, the Bank measures COLVA for internal management purposes, relative to a SOFR Discounting scenario (scenario where all derivatives have USD SOFR collateral).

Liquidity value adjustments are made to trading instruments (including derivatives) only, while Bid/Offer adjustments are made for trading instruments and financial instruments at fair value through other comprehensive income. Adjustments for CVA / DVA/FVA/COLVA are made only for derivatives. Also, credit risk impairment is computed only for fixed income instruments measured at fair value through other comprehensive income and fixed income instruments measured at amortized cost.

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

(v) Fair value control.

A process of independent verification of prices and interest rates is executed daily, in order to control that the market parameters used by Banco de Chile in the valuation of the financial instruments relating to the current state of the market and from them the best estimate derived of the fair value. The objective of this process is to control those the official market parameters provided by the respective business areas, before being entered into the valuation, are within acceptable ranges of differences when compared to the same set of parameters prepared independently by the Financial Risk Information and Control Section. As a result, value differences are obtained at the level of currency, product and portfolio. In the event significant differences exist, these differences are scaled according to the amount of individual materiality of each market factor and aggregated at the portfolio level, according to the grouping levels within previously defined ranges. These ranges are approved by the Finance, International and Financial Risk Committee.

Complementary and in parallel, the Financial Risk Information and Control Section generates and reports daily Profit and Loss (“P&L”) and Exposure to Market Risks, which allow for proper control and consistency of the parameters used in the valuation.

(vi) Judgmental analysis and information to Management.

Cases, where there are no market quotations for the instrument to be valued and there are no prices for similar transactions instruments or indicative parameters, a specific control and a reasoned analysis must be carried out in order to estimate the fair value of the operation. Within the valuation framework described in the Reasonable Value Policy (and its procedure) approved by the Board of Directors of Banco de Chile, a required level of approval is set in order to carry out transactions where market information is not available, or it is not possible to infer prices or rates from it.

(a) Hierarchy of instruments valued at Fair value:

Banco de Chile and its subsidiaries, classify all the financial instruments among the following levels:

Level 1: These are financial instruments whose fair value is calculated at quoted prices (unadjusted) in extracted from liquid and deep markets. For these instruments there are quotes or prices (return internal rates, quote value, price) the observable market, so that assumptions are not required to determine the value.

In this level, the following instruments are considered: currency futures, debt instruments issued by the Treasury and the Central Bank of Chile, which belong to benchmarks, mutual fund investments and equity shares.

For the instruments of the Central Bank of Chile and the General Treasury of the Republic, all those mnemonics belonging to a Benchmark, in other words corresponding to one of the following categories published by the Santiago Stock Exchange, will be considered as Level 1: Pesos-02, Pesos-03, Pesos-04, Pesos-05, Pesos-07,Pesos-10, UF-02, UF-04, UF-05, UF-07, UF-10, UF-20, UF-30.

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

A Benchmark corresponds to a group of mnemonics that are similar in duration and are traded in an equivalent way, i.e., the price (return internal rates in this case) obtained is the same for all the instruments that make up a Benchmark. This feature defines a greater depth of market, with daily quotations that allow classifying these instruments as Level 1.

In the case of debt issued by the Chilean Government, the internal rate of return of the market is used to discount all flows to present value. In the case of mutual funds and equity shares, the current market price per share, which multiplied by the number of instruments results in the fair value.

The preceding described valuation methodology is equivalent to the one used by the Santiago Stock Exchange and correspond to the standard methodology used in the market.

Level 2: They are financial instruments whose fair value is calculated based on prices other than in quoted in Level 1 that are observable for the asset or liability, directly (that is, as prices or internal rates of return) or indirectly (that is, derived from prices or internal rates of return from similar instruments). These categories include:

a) Quoted prices for similar assets or liabilities in active markets.

b) Quoted prices for identical or similar assets or liabilities in markets that are not active.

c) Inputs data other than quoted prices that are observable for the asset or liability.

d) Inputs data corroborated by the market.

At this level there are mainly derivatives instruments, debt issued by banks, debt issues of Chilean and foreign companies, issued in Chile or abroad, mortgage claims, financial brokerage instruments and some issuances by the Central Bank of Chile and the General Treasury of the Republic, which do not belong to benchmarks.

The technique used for derivative valuation depends on whether the instrument is impacted by volatility as a relevant market factor. Accordingly, for options, the Black-Scholes-Merton formula is applied, as it incorporates volatility, whereas for other derivatives, such as forwards and swaps, the discounted cash flow method is used.

For the remaining instruments at this level, as for debt issues of level 1, the valuation is done through cash flows model by using an internal rate of return that can be derived or estimated from internal rates of return of similar securities as mentioned above.

If there is no observable price for an instrument in a specific term, the price will be inferred from the interpolation between periods that have observable quoted price in active markets. These models incorporate various market variables, including the credit quality of counterparties, exchange rates and interest rate curves.

155

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

Valuation Techniques and Inputs for Level 2 Instrument:

Type of Financial Instrument	Valuation Method	Description: Inputs and Sources
Local Bank and Corporate Bonds	Discounted cash flows model	Prices (internal rates of return) are provided by third party price providers that are widely used in the Chilean market. Model is based on a Base Yield (Central Bank Bonds) and issuer spread. The model is based on daily prices and risk/maturity similarities between Instruments.
Offshore Bank and Corporate Bonds		Prices are provided by third party price providers that are widely used in the Chilean market. Model is based on daily prices.
Local Central Bank and Treasury Bonds		Prices (internal rates of return) are provided by third party price providers that are widely used in the Chilean market. Model is based on daily prices.
Mortgage Notes		Prices (internal rates of return) are provided by third party price providers that are widely used in the Chilean market. Model is based on a Base Yield (Central Bank Bonds) and issuer spread. The model takes into consideration daily prices and risk/maturity similarities between instruments.
Time Deposits		Prices (internal rates of return) are provided by third party price providers that are widely used in the Chilean market. Model is based on daily prices and considers risk/maturity similarities between instruments.
Cross Currency Swaps, Interest Rate Swaps, FX Forwards, Inflation Forwards		Forward Points, Inflation forecast and local swap rates are provided by market brokers that are widely used in the Chilean market. Offshore rates and spreads are obtained from third party price providers that are widely used in the Chilean market. Zero Coupon rates are calculated by using the bootstrapping method over swap rates.
FX Options	Black-Scholes Model	Prices for volatility surface estimates are obtained from market brokers that are widely used in the Chilean market.

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

Level 3: These are financial instruments whose fair value is determined using non-observable inputs data neither for the assets or liabilities under analysis nor for similar instruments. An adjustment to an input that is significant to the entire measurement can result in a fair value measurement classified within Level 3 of the fair value hierarchy, if the adjustment uses significant non-observable data entry.

The instruments likely to be classified as level 3 are mainly Corporate Debt by Chilean and foreign companies, issued both in Chile and abroad.

Valuation Techniques and Inputs for Level 3 Instrument:

Type of Financial Instrument	Valuation Method	Description: Inputs and Sources
Local Bank and Corporate Bonds	Discounted cash flows model	Since inputs for these types of securities are not observable by the market, we model interest rate of returns for them based on a Base Yield (Central Bank Bonds) and issuer spread. These inputs (base yield and issuer spread) are provided on a daily basis by third party price providers that are widely used in the Chilean market.
Offshore Bank and Corporate Bonds		Since inputs for these types of securities are not observable by the market, we model interest rate of returns for them based on a Base Yield and issuer spread. These inputs (base yield and issuer spread) are provided on a weekly basis by third party price providers that are widely used in the Chilean market.

157

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44. Fair Value of Financial Assets and Liabilities, continued:

(b) Level chart:

The following table shows the classification by levels, for financial instruments registered at fair value.

	Level 1				Level 2				Level 3				Total
	September		December		September		December		September		December		September		December
	2025		2024		2025		2024		2025		2024		2025		2024
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Financial Assets
Financial Assets held for trading at fair value through profit or loss
Financial Derivative contracts:
Forwards		—		—		152,023		227,670		—		—		152,023		227,670
Swaps		—		—		1,613,059		2,070,481		—		—		1,613,059		2,070,481
Call Options		—		—		775		4,949		—		—		775		4,949
Put Options		—		—		405		253		—		—		405		253
Futures		—		—		—		—		—		—		—		—
Subtotal		—		—		1,766,262		2,303,353		—		—		1,766,262		2,303,353
Debt Financial Instruments:
From the Chilean Government and Central Bank		451,312		210,418		2,581,654		1,285,039		—		—		3,032,966		1,495,457
Other debt financial instruments issued in Chile		—		—		148,935		206,675		15,912		11,273		164,847		217,948
Financial debt instruments issued Abroad		—		—		—		976		—		—		—		976
Subtotal		451,312		210,418		2,730,589		1,492,690		15,912		11,273		3,197,813		1,714,381
Others		403,914		411,689				—				—		403,914		411,689
Subtotal		855,226		622,107		4,496,851		3,796,043		15,912		11,273		5,367,989		4,429,423
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments: (1)
From the Chilean Government and Central Bank		1,160,139		550,418		154,264		110,359		—		—		1,314,403		660,777
Other debt financial instruments issued in Chile		—		—		1,873,493		1,303,708		57,775		71,922		1,931,268		1,375,630
Financial debt instruments issued Abroad		—		—		38,149		51,938		—		—		38,149		51,938
Subtotal		1,160,139		550,418		2,065,906		1,466,005		57,775		71,922		3,283,820		2,088,345
Financial Derivative contracts for hedging purposes
Forwards		—		—		—		—		—		—		—		—
Swaps		—		—		69,057		73,959		—		—		69,057		73,959
Call Options		—		—		—		—		—		—		—		—
Put Options		—		—		—		—		—		—		—		—
Futures		—		—		—		—		—		—		—		—
Subtotal		—		—		69,057		73,959		—		—		69,057		73,959
Total		2,015,365		1,172,525		6,631,814		5,336,007		73,687		83,195		8,720,866		6,591,727
Financial Liabilities
Financial liabilities held for trading at fair value through profit or loss:
Financial Derivative contracts:
Forwards		—		—		154,159		241,632		—		—		154,159		241,632
Swaps		—		—		1,755,822		2,198,068		—		—		1,755,822		2,198,068
Call Options		—		—		1,656		4,151		—		—		1,656		4,151
Put Options		—		—		647		955		—		—		647		955
Futures		—		—		—		—		—		—		—		—
Subtotal		—		—		1,912,284		2,444,806		—		—		1,912,284		2,444,806
Others		—		—		1,381		990		—		—		1,381		990
Financial derivative contracts for hedging purposes
Forwards		—		—		—		—		—		—		—		—
Swaps		—		—		184,481		141,040		—		—		184,481		141,040
Call Options		—		—		—		—		—		—		—		—
Put Options		—		—		—		—		—		—		—		—
Futures		—		—		—		—		—		—		—		—
Subtotal		—		—		184,481		141,040		—		—		184,481		141,040
Total		—		—		2,098,146		2,586,836		—		—		2,098,146		2,586,836

(1) As of September 30, 2025, 93% of instruments of Level 3 have denomination “Investment Grade”. Also, 100% of total of these financial instruments correspond to domestic issuers.

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44. Fair Value of Financial Assets and Liabilities, continued:

(c) Level 3 reconciliation:

The following table shows the reconciliation between the balances at the beginning and at the end of period for those instruments classified in Level 3, whose fair value is reflected in the Interim Consolidated Financial Statements:

	September 2025
	Balance as of January 1, 2025		Gain (Loss) Recognized in Income (1)		Gain (Loss) Recognized in Equity (2)		Purchases		Sales			Transfer from Level 1 and 2		Transfer to Level 1 and 2			Balance as of September 30, 2025
	MCh$		MCh$		MCh$		MCh$		MCh$			MCh$		MCh$			MCh$
Financial Assets held for trading at fair value through profit or loss
Debt Financial Instruments:
Other debt financial instruments issued in Chile		11,273		274		—		15,952		(4,036	)		—		(7,551	)		15,912
Subtotal		11,273		274		—		15,952		(4,036	)		—		(7,551	)		15,912
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments:
Other debt financial instruments issued in Chile		71,922		378		174		—		(39,553	)		61,899		(37,045	)		57,775
Subtotal		71,922		378		174		—		(39,553	)		61,899		(37,045	)		57,775
Total		83,195		652		174		15,952		(43,589	)		61,899		(44,596	)		73,687

	December 2024
	Balance as of January 1, 2024		Gain (Loss) Recognized in Income (1)		Gain (Loss) Recognized in Equity (2)		Purchases		Sales			Transfer from Level 1 and 2		Transfer to Level 1 and 2			Balance as of December 31, 2024
	MCh$		MCh$		MCh$		MCh$		MCh$			MCh$		MCh$			MCh$
Financial Assets held for trading at fair value through profit or loss
Debt Financial Instruments:
Other debt financial instruments issued in Chile		34,363		1,409		—		25,279		(56,736	)		6,958		—			11,273
Subtotal		34,363		1,409		—		25,279		(56,736	)		6,958		—			11,273
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments:
Other debt financial instruments issued in Chile		88,483		586		1,682		58,608		(27,961	)		11,268		(60,744	)		71,922
Subtotal		88,483		586		1,682		58,608		(27,961	)		11,268		(60,744	)		71,922
Total		122,846		1,995		1,682		83,887		(84,697	)		18,226		(60,744	)		83,195

(1) Recorded in income under item “Net Financial income (expense)”.

(2) Recorded in equity under item “Accumulated other comprehensive income”.

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44. Fair Value of Financial Assets and Liabilities, continued:

(d) Sensitivity of instruments classified in Level 3 to changes in key assumptions of models:

The following table shows the sensitivity, by type of instrument, of those instruments classified in Level 3 using alternative in key valuation assumptions:

	As of September 30, 2025					As of December 31, 2024
	Level 3		Sensitivity to changes in key assumptions of models			Level 3		Sensitivity to changes in key assumptions of models
	MCh$		MCh$			MCh$		MCh$
Financial Assets held for trading at fair value through profit or loss
Debt Financial Instruments:
Other debt financial instruments issued in Chile		15,912		(17	)		11,273		(255	)
Subtotal		15,912		(17	)		11,273		(255	)
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments:
Other debt financial instruments issued in Chile		57,775		(1,838	)		71,922		(2,320	)
Subtotal		57,775		(1,838	)		71,922		(2,320	)
Total		73,687		(1,855	)		83,195		(2,575	)

With the purpose of determining the sensitivity of the financial investments to changes in significant market factors, the Bank has made alternative calculations at fair value, changing those key parameters for the valuation and which are not directly observable in screens. In the case of the financial assets listed in the table above, which correspond to Bank Bonds and Corporate Bonds, it was considered that, since there are no current observables prices, the input prices will be based on brokers’ quotes. The prices are usually calculated as a base rate plus a spread. For Local Bonds it was determined to apply a 10% impact on the price. The 10% impact is considered reasonable, taking into account the market performance of these instruments and comparing it against the bid/offer adjustment that is provisioned by these instruments.

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44. Fair Value of Financial Assets and Liabilities, continued:

(e) Other assets and liabilities:

The following table summarizes the fair values of the Bank’s main financial assets and liabilities that are not recorded at fair value in the Interim Consolidated Statement of Financial Position. The values shown in this note are not attempt to estimate the value of the Bank’s income-generating assets, nor forecast their future behavior. The estimated fair value is as follows:

	Book Value				Estimated Fair Value
	September		December		September		December
	2025		2024		2025		2024
	MCh$		MCh$		MCh$		MCh$
Assets
Cash and due from banks		2,055,697		2,699,076		2,055,697		2,699,076
Transactions in the course of collection		586,308		372,456		586,308		372,456
Subtotal		2,642,005		3,071,532		2,642,005		3,071,532
Financial assets at amortized cost:
Rights by resale agreements and securities lending		106,523		87,291		106,523		87,291
Debt financial instruments		458,332		944,074		428,954		892,550
Loans and advances to Banks:
Domestic banks		299,846		299,888		299,846		299,888
Central Bank of Chile		1,400,000		—		1,400,000		—
Foreign banks		361,731		366,927		359,270		366,245
Subtotal		2,626,432		1,698,180		2,594,593		1,645,974
Loans to customers, net:
Commercial loans		19,846,324		19,724,933		19,684,062		19,561,279
Residential mortgage loans		13,804,608		13,180,186		13,830,240		13,000,178
Consumer loans		5,136,132		5,183,917		5,230,831		5,247,985
Subtotal		38,787,064		38,089,036		38,745,133		37,809,442
Total		44,055,501		42,858,748		43,981,731		42,526,948
Liabilities
Transactions in the course of payment		519,938		283,605		519,938		283,605
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,323,346		14,263,303		14,323,346		14,263,303
Saving accounts and time deposits		15,139,286		14,168,703		15,140,518		14,170,156
Obligations by repurchase agreements and securities lending		168,080		109,794		168,080		109,794
Borrowings from financial institutions		1,525,228		1,103,468		1,494,741		1,071,097
Debt financial instruments issued:
Letters of credit for residential purposes		604		849		711		946
Letters of credit for general purposes		—		1		—		1
Bonds		11,334,947		9,689,219		11,261,268		9,596,699
Other financial obligations		281,542		284,479		281,542		284,479
Subtotal		42,773,033		39,619,816		42,670,206		39,496,475
Regulatory capital financial instruments:
Subordinate bonds		1,095,083		1,068,879		1,064,565		1,057,509
Total		44,388,054		40,972,300		44,254,709		40,837,589

Other financial assets and liabilities not measured at their fair value, but for which a fair value is estimated, even if not managed based on such value, include assets and liabilities such as placements, deposits and other time deposits, debt issued, and other financial assets and obligations with different maturities and characteristics. The fair value of these assets and liabilities is calculated using the Discounted Cash Flow model and the use of various data sources such as yield curves, credit risk spreads, etc. In addition, due to some of these assets and liabilities are not traded on the market, periodic reviews and analyzes are required to determine the suitability of the inputs and determined fair values.

161

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

(f) Levels of other assets and liabilities:

The following table shows the estimated fair value of financial assets and liabilities not measured at their fair value, as of September 30, 2025 and December 31, 2024:

	Level 1 Estimated fair value				Level 2 Estimated fair value				Level 3 Estimated fair value				Total Estimated fair value
	September		December		September		December		September		December		September		December
	2025		2024		2025		2024		2025		2024		2025		2024
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Assets
Cash and due from banks		2,055,697		2,699,076		—		—		—		—		2,055,697		2,699,076
Transactions in the course of collection		586,308		372,456		—		—		—		—		586,308		372,456
Subtotal		2,642,005		3,071,532		—		—		—		—		2,642,005		3,071,532
Financial assets at amortized cost:
Rights by resale agreements and securities lending		106,523		87,291		—		—		—		—		106,523		87,291
Debt financial instruments		428,954		892,550		—		—		—		—		428,954		892,550
Loans and advances to Banks:
Domestic banks		299,846		299,888		—		—		—		—		299,846		299,888
Central Bank of Chile		1,400,000		—		—		—		—		—		1,400,000		—
Foreign banks		—		—		—		—		359,270		366,245		359,270		366,245
Subtotal		2,235,323		1,279,729		—		—		359,270		366,245		2,594,593		1,645,974
Loans to customers, net:
Commercial loans		—		—		—		—		19,684,062		19,561,279		19,684,062		19,561,279
Residential mortgage loans		—		—		—		—		13,830,240		13,000,178		13,830,240		13,000,178
Consumer loans		—		—		—		—		5,230,831		5,247,985		5,230,831		5,247,985
Subtotal		—		—		—		—		38,745,133		37,809,442		38,745,133		37,809,442
Total		4,877,328		4,351,261		—		—		39,104,403		38,175,687		43,981,731		42,526,948
Liabilities
Transactions in the course of payment		519,938		283,605		—		—		—		—		519,938		283,605
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,323,346		14,263,303		—		—		—		—		14,323,346		14,263,303
Saving accounts and time deposits		—		—		—		—		15,140,518		14,170,156		15,140,518		14,170,156
Obligations by repurchase agreements and securities lending		168,080		109,794		—		—		—		—		168,080		109,794
Borrowings from financial institutions		—		—		—		—		1,494,741		1,071,097		1,494,741		1,071,097
Debt financial instruments issued:
Letters of credit for residential purposes		—		—		711		946		—		—		711		946
Letters of credit for general purposes		—		—		—		1		—		—		—		1
Bonds		—		—		11,261,268		9,596,699		—		—		11,261,268		9,596,699
Other financial obligations		—		—		—		—		281,542		284,479		281,542		284,479
Subtotal		14,491,426		14,373,097		11,261,979		9,597,646		16,916,801		15,525,732		42,670,206		39,496,475
Regulatory capital financial instruments:
Subordinate bonds		—		—		—		—		1,064,565		1,057,509		1,064,565		1,057,509
Total		15,011,364		14,656,702		11,261,979		9,597,646		17,981,366		16,583,241		44,254,709		40,837,589

162

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

44. Fair Value of Financial Assets and Liabilities, continued:

(f) Levels of other assets and liabilities, continued:

The Bank determines the fair value of these assets and liabilities according to the following:

● Short-term assets and liabilities: For assets and liabilities with short-term maturity, it is assumed that the book values approximate to their fair value. This assumption is applied to the following assets and liabilities:

Assets:	Liabilities:
- Cash and due from banks	- Current accounts and other demand deposits
- Transactions in the course of collection	- Transactions in the course of payments
- Investment under resale agreements and securities loans	- Obligations under repurchase agreements and securities loans
- Loans and advances to domestic banks (including the Central Bank of Chile)

● Loans to Customers and Advances to foreign banks: Fair value is determined by using the discounted cash flow model and internally generated discount rates, based on internal transfer rates derived from our internal transfer price process. Once the present value is determined, we deduct the related loan loss allowances to incorporate the credit risk associated with each contract or loan. As we use internally generated parameters for valuation purposes, we categorize these instruments in Level 3.

● Debt financial instruments at amortized cost: The fair value is calculated with the methodology of the Stock Exchange, using the IRR observed in the market. Because the instruments that are in this category correspond to Treasury Bonds that are Benchmark, they are classified in Level 1.

● Letters of Credit and Bonds: To determine the present value of contractual cash flows, we apply the discounted cash flow model by using market interest rates that are available in the market, either for the instruments under valuation or instruments with similar features that fit valuation needs in terms of currency, maturities and liquidity. The market interest rates are obtained from third party price providers widely used by the market. As a result of the valuation technique and the quality of inputs (observable) used for valuation, we categorize these financial liabilities in Level 2.

● Saving Accounts, Time Deposits, Borrowings from Financial Institutions (including the Central Bank of Chile), Subordinated Bonds and Other borrowings financial: The discounted cash flow model is used to obtain the present value of committed cash flows by applying a bucket approach and average adjusted discount rates that derived from both market rates for instruments with similar features and our internal transfer price process. As we use internally generated parameters and/or apply significant judgmental analysis for valuation purposes, we categorize these financial liabilities in Level 3.

163

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

45. Maturity according to their remaining Terms of Financial Assets and Liabilities:

The table below details the main financial assets and liabilities grouped in accordance with their remaining maturity, including capitals and accrued interest as of September 30, 2025 and December 31, 2024. As these are for trading and financial instrument at fair value through other comprehensive income are included at their fair value:

	September 2025
	Demand		Up to 1 month		Over 1 month and up to 3 months		Over 3 month and up to 12 months		Subtotal up to 1 year		Over 1 year and up to 3 years		Over 3 year and up to 5 years		Over 5 years		Subtotal over 1 year		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Assets
Cash and due from banks		2,055,697		—		—		—		2,055,697		—		—		—		—		2,055,697
Transactions in the course of collection		—		586,308		—		—		586,308		—		—		—		—		586,308
Financial assets held for trading at fair value through profit or loss:
Derivative contracts financial		—		110,034		95,996		253,403		459,433		405,979		419,231		481,619		1,306,829		1,766,262
Debt financial instruments		—		3,197,813		—		—		3,197,813		—		—		—		—		3,197,813
Others		—		403,914		—		—		403,914		—		—		—		—		403,914
Financial assets at fair value through other comprehensive income		—		287,642		193,673		1,074,002		1,555,317		828,338		591,505		308,660		1,728,503		3,283,820
Derivative contracts financial for hedging purposes		—		249		—		—		249		28,609		9,750		30,449		68,808		69,057
Financial assets at amortized cost:
Rights by resale agreements and securities lending		—		88,510		16,831		1,182		106,523		—		—		—		—		106,523
Debt financial instruments (*)		—		—		—		8,559		8,559		—		449,794		—		449,794		458,353
Loans and advances to Banks (**)		—		1,829,319		12,474		220,593		2,062,386		—		—		—		—		2,062,386
Loans to customers, net (**)		—		5,807,526		2,942,227		6,659,263		15,409,016		6,987,674		4,613,704		12,597,407		24,198,785		39,607,801
Total financial assets		2,055,697		12,311,315		3,261,201		8,217,002		25,845,215		8,250,600		6,083,984		13,418,135		27,752,719		53,597,934

	September 2025
	Demand			Up to 1 month		Over 1 month and up to 3 months			Over 3 month and up to 12 months		Subtotal up to 1 year			Over 1 year and up to 3 years		Over 3 year and up to 5 years		Over 5 years		Subtotal over 1 year		Total
	MCh$			MCh$		MCh$			MCh$		MCh$			MCh$		MCh$		MCh$		MCh$		MCh$
Liabilities
Transactions in the course of payment		—			519,938		—			—		519,938			—		—		—		—		519,938
Financial liabilities held for trading at fair value through profit or loss:
Derivative contracts financial		—			113,788		73,362			264,123		451,273			536,370		459,011		465,630		1,461,011		1,912,284
Others		—			791		590			—		1,381			—		—		—		—		1,381
Derivative contracts financial for hedging purposes		—			8,359		2,100			—		10,459			—		30,220		143,802		174,022		184,481
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,323,346			—		—			—		14,323,346			—		—		—		—		14,323,346
Saving accounts and time deposits (***)		—			9,290,714		2,936,884			2,497,821		14,725,419			8,049		424		589		9,062		14,734,481
Obligations by repurchase agreements and securities lending		—			168,080		—			—		168,080			—		—		—		—		168,080
Borrowings from financial institutions		—			301,705		128,216			949,651		1,379,572			145,656		—		—		145,656		1,525,228
Debt financial instruments issued:
Letters of credit		—			52		126			10		188			80		87		249		416		604
Bonds		—			428,553		551,551			844,532		1,824,636			2,527,304		1,821,116		5,161,891		9,510,311		11,334,947
Other financial obligations		—			281,542		—			—		281,542			—		—		—		—		281,542
Lease liabilities		—			2,302		4,623			18,075		25,000			34,864		11,973		7,867		54,704		79,704
Regulatory capital financial instruments		—			3,583		103,022			8,325		114,930			11,049		9,250		959,854		980,153		1,095,083
Total financial liabilities		14,323,346			11,119,407		3,800,474			4,582,537		33,825,764			3,263,372		2,332,081		6,739,882		12,335,335		46,161,099
Mismatch		(12,267,649	)		1,191,908		(539,273	)		3,634,465		(7,980,549	)		4,987,228		3,751,903		6,678,253		15,417,384		7,436,835

(*) These balances are presented without deduction of impairment, which amount to Ch$21 million.

(**) These balances are presented without deduction of their respective provisions, which amount to Ch$820,737 million for loans to customers and Ch$809 million for borrowings from financial institutions.

(***) Excludes term saving accounts, which amount to Ch$404,805 million.

164

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

45. Maturity according to their remaining Terms of Financial Assets and Liabilities, continued:

	December 2024
	Demand		Up to 1 month		Over 1 month and up to 3 months		Over 3 month and up to 12 months		Subtotal up to 1 year		Over 1 year and up to 3 years		Over 3 year and up to 5 years		Over 5 years		Subtotal over 1 year		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Assets
Cash and due from banks		2,699,076		—		—		—		2,699,076		—		—		—		—		2,699,076
Transactions in the course of collection		—		372,456		—		—		372,456		—		—		—		—		372,456
Financial assets held for trading at fair value through profit or loss:
Derivative contracts financial		—		87,403		120,813		465,718		673,934		540,872		405,243		683,304		1,629,419		2,303,353
Debt financial instruments		—		1,714,381		—		—		1,714,381		—		—		—		—		1,714,381
Others		—		411,689		—		—		411,689		—		—		—		—		411,689
Financial assets at fair value through other comprehensive income		—		123,164		250,542		683,008		1,056,714		196,319		590,462		244,850		1,031,631		2,088,345
Derivative contracts financial for hedging purposes		—		—		—		4,783		4,783		25,936		15,741		27,499		69,176		73,959
Financial assets at amortized cost:
Rights by resale agreements and securities lending		—		55,295		31,242		754		87,291		—		—		—		—		87,291
Debt financial instruments (*)		—		—		16,833		—		16,833		477,895		131,070		318,311		927,276		944,109
Loans and advances to Banks (**)		—		398,512		57,306		211,885		667,703		—		—		—		—		667,703
Loans to customers, net (**)		—		5,344,299		2,853,497		7,464,859		15,662,655		6,849,850		4,175,945		12,186,670		23,212,465		38,875,120
Total financial assets		2,699,076		8,507,199		3,330,233		8,831,007		23,367,515		8,090,872		5,318,461		13,460,634		26,869,967		50,237,482

	December 2024
	Demand			Up to 1 month			Over 1 month and up to 3 months		Over 3 month and up to 12 months		Subtotal up to 1 year			Over 1 year and up to 3 years		Over 3 year and up to 5 years		Over 5 years		Subtotal over 1 year		Total
	MCh$			MCh$			MCh$		MCh$		MCh$			MCh$		MCh$		MCh$		MCh$		MCh$
Liabilities
Transactions in the course of payment		—			283,605			—		—		283,605			—		—		—		—		283,605
Financial liabilities held for trading at fair value through profit or loss:
Derivative contracts financial		—			80,209			103,327		450,350		633,886			674,660		475,577		660,683		1,810,920		2,444,806
Others		—			580			—		—		580			410		—		—		410		990
Derivative contracts financial for hedging purposes		—			—			—		10,741		10,741			241		28,906		101,152		130,299		141,040
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,263,303			—			—		—		14,263,303			—		—		—		—		14,263,303
Saving accounts and time deposits (***)		—			9,029,159			2,636,427		2,073,931		13,739,517			53,594		452		547		54,593		13,794,110
Obligations by repurchase agreements and securities lending		—			109,214			65		515		109,794			—		—		—		—		109,794
Borrowings from financial institutions		—			7,945			161,196		783,552		952,693			150,775		—		—		150,775		1,103,468
Debt financial instruments issued:
Letters of credit		—			138			140		161		439			40		86		285		411		850
Bonds		—			4,451			134,852		1,033,995		1,173,298			2,577,932		2,043,457		3,894,532		8,515,921		9,689,219
Other financial obligations		—			284,479			—		—		284,479			—		—		—		—		284,479
Lease liabilities		—			2,252			4,728		19,046		26,026			36,552		18,746		10,105		65,403		91,429
Regulatory capital financial instruments		—			1,815			—		112,095		113,910			13,514		11,365		930,090		954,969		1,068,879
Total financial liabilities		14,263,303			9,803,847			3,040,735		4,484,386		31,592,271			3,507,718		2,578,589		5,597,394		11,683,701		43,275,972
Mismatch		(11,564,227	)		(1,296,648	)		289,498		4,346,621		(8,224,756	)		4,583,154		2,739,872		7,863,240		15,186,266		6,961,510

(*) These balances are presented without deduction of impairment, which amount to Ch$35 million.

(**) These balances are presented without deduction of their respective provisions, which amount to Ch$786,084 million for loans to customers and Ch$888 million for borrowings from financial institutions.

(***) Excludes term saving accounts, which amount to Ch$374,593 million.

165

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

46. Financial and Non-Financial Assets and Liabilities by Currency:

As of September 30, 2025	CLP			CLF		FX Indexation		USD			COP		GBP		EUR			CHF			JPY			CNY		Others			TOTAL
	MCh$			MCh$		MCh$		MCh$			MCh$		MCh$		MCh$			MCh$			MCh$			MCh$		MCh$			MCh$
Assets
Financial assets		24,746,293			22,850,242		175,626		4,681,238			—		24,581		175,289			67,491			12,914			27,682		15,011			52,776,367
Non-Financial assets		2,154,799			10,434		7,214		517,791			—		—		3,452			36			—			—		—			2,693,726
Total Assets		26,901,092			22,860,676		182,840		5,199,029			—		24,581		178,741			67,527			12,914			27,682		15,011			55,470,093
Liabilities
Financial liabilities		26,542,815			11,547,875		516		6,749,933			—		7,987		192,554			339,448			265,441			14,532		904,803			46,565,904
Non-Financial liabilities		2,569,447			314,963		1,650		330,391			—		77		5,683			33			13			255		132			3,222,644
Total Liabilities		29,112,262			11,862,838		2,166		7,080,324			—		8,064		198,237			339,481			265,454			14,787		904,935			49,788,548
Mismatch of Financial Assets and Liabilities (*)		(1,796,522	)		11,302,367		175,110		(2,068,695	)		—		16,594		(17,265	)		(271,957	)		(252,527	)		13,150		(889,792	)		6,210,463

(*) This value does not consider non-financial assets and liabilities and the notional values of derivative instruments, which are disclosed at fair value.

As of December 31, 2024	CLP			CLF		FX Indexation		USD			COP		GBP		EUR			CHF			JPY			CNY		Others			TOTAL
	MCh$			MCh$		MCh$		MCh$			MCh$		MCh$		MCh$			MCh$			MCh$			MCh$		MCh$			MCh$
Assets
Financial assets		21,227,721			22,318,337		171,396		5,307,621			—		35,762		280,162			62,903			18,750			5,462		22,361			49,450,475
Non-Financial assets		2,153,271			49,318		11,699		429,341			—		—		1,273			—			—			—		64			2,644,966
Total Assets		23,380,992			22,367,655		183,095		5,736,962			—		35,762		281,435			62,903			18,750			5,462		22,425			52,095,441
Liabilities
Financial liabilities		25,758,304			10,716,291		176		5,624,828			—		6,837		297,367			170,907			230,051			—		845,804			43,650,565
Non-Financial liabilities		2,143,825			373,949		1,252		299,241			—		26		3,375			2			34			—		171			2,821,875
Total Liabilities		27,902,129			11,090,240		1,428		5,924,069			—		6,863		300,742			170,909			230,085			—		845,975			46,472,440
Mismatch of Financial Assets and Liabilities (*)		(4,530,583	)		11,602,046		171,220		(317,207	)		—		28,925		(17,205	)		(108,004	)		(211,301	)		5,462		(823,443	)		5,799,910

(*) This value does not consider non-financial assets and liabilities and the notional values of derivative instruments, which are disclosed at fair value.

166

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report:

(1) Introduction:

Banco de Chile seeks to maintain a risk profile that ensures the sustainable growth that is aligned with its strategic objectives, maximizing value creation and guarantee its long-term solvency. Global risk management takes into consideration the different business segments served by the Bank, being approached from a comprehensive and differentiated perspective.

Our risk management policies are established to identify and analyze the risks faced by the Bank, set appropriate risk limits, alerts and controls, monitor risks and compliance with limits and alerts in order to carry out the necessary action plans. Through its administration policies and procedures, the Bank develops a disciplined and constructive control environment. Policies as well as risk management standards, procedures and systems are regularly reviewed, and with strict adherence to compliance with the current regulatory framework.

For such purposes, the Bank has teams with extensive experience and knowledge in each area associated with risks, ensuring comprehensive and consolidated management of the same, including the Bank and its subsidiaries.

(a) Risk Management Structure

Credit, Market and Operational Risk Management are at all levels of the Organization, with a Corporate Governance structure that recognizes the relevance of the different risk areas that exist.

The Bank’s Board of Directors as the maximum authority is responsible for establishing risk policies, the Risk Appetite Framework, and the guidelines for the measurement criteria and follow up of risks. Also, it approves the risk limits and contingency plans for each of the risks. Moreover, it approves the following policies: Credit risk policy, complex products and services, operational risk, business continuation, outsourcing, market risk and liquidity risk policy. Likewise, it approves the provision models, Additional Provisions Policy and pronounces annually on the sufficient provisions. Additionally, approves the policy of capital management for the monitoring, control, administration and the management of the bank´s capital. Also, it ratifies the strategies, functional structure and comprehensive management model of Operational Risk and guarantees the consistency of this model with the Bank’s strategy and proper implementation of the model in the organization. Along with this, it has approved the risk management policy of the model together with the development framework, validation and follow up of the models. Furthermore, it establishes the Subsidiary Risk Control Policy, describing the supervision scheme that the Bank applies to the relevant subsidiaries to control the risks that affect them. For its part, the Administration is responsible both for the establishment of standards and associated procedures as well as for the control and compliance with the disposed by the Board of Directors, ensuring that there is consistency between the criteria applied by the Bank and its subsidiaries, maintaining strict coordination at the corporate level and informing the Board of Directors in the defined instances.

The Bank’s Corporate Governance considers the active participation of the Board, acting directly or through different committees made up of Directors and Senior Management. It is permanently informed and becomes aware of the evolution of the different risk management areas, participating through its Finance, International and Financial Risk, Credit, Portfolio Risk Committee, Higher Committee on Operational Risk and Capital Management, in which the status of credit, market and operational risks and the Bank’s capital management are reviewed.

167

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

In addition to the Directors’ Committees, the Bank’s Management has the Technical Committee for the Supervision of Internal Models, the Model Risk Management Committee and the Operational Risk Committee, which review specific matters.

The following sections describe the different committees of Directors and Administration mentioned.

Risk Management is developed by the Corporate Risk Division, which by having highly experienced and specialized teams, together with a solid regulatory framework, allows for optimal and effective management of the matters they address.

The Corporate Risk Division contributes to providing effective governance to the Corporation’s main risks, with a focus on optimizing the risk-return relationship, ensuring business continuity and generating a robust risk culture, identifying potential losses derived from the non-compliance of counterparties, movements in market factors or the lack of adequacy of processes, people or systems, comprehensively contributing to capital management.

Likewise, it continually manages risk knowledge from a comprehensive approach, in order to contribute to the business anticipating threats that may damage the solvency and quality of the portfolio, promoting a unique risk culture towards the Corporation through training and permanent education.

Within this Division, the Bank’s risk functions are integrated as follows, ensuring, at the same time, the correct segregation of functions and independence:

- Market Risk: Is responsible for developing the function of measuring, limiting, controlling and reporting market risk, along with defining valuation standards and managing the Bank’s assets and liabilities. Moreover, this management is responsible for taking care of the compliance of market risk management policies, liquidity management, investment in debt instruments approved by the board and to communicate promptly the status of market risks in detail accordingly.

- Wholesale Credit Risk Admission: is responsible for managing, resolving and controlling the approval process of businesses related to the Wholesale segment portfolio, including specific sectors and products for this portfolio, ensuring coherence, compliance and consistency of policies. of credit risk both in the bank and in its subsidiaries.

- Retail Admission, Regulations and Risk Transformation: Responsible for defining the credit risk management framework, both for reactive and proactive retail origination, within the defined regulatory scope and risk appetite established by the Bank. Also, the maintenance and implementation of all credit risk strategies associated with the automatic evaluation.

Manages the regulatory body, policies, standards and procedures of credit risk, adapting the established requirements and processes, for all segments transversally in the Bank. Likewise, it carries out reviews of the quality of the credit process applied to retail banks and the continuous training of executives.

- Special Asset Management: is responsible for the collection of credits from all of the Bank’s customer segments, with differentiated management in accordance with institutional policies.

In addition, it is responsible for managing the sale of assets recovered by the Bank, coming from credit recovery processes.

- Risk Management Monitoring, Reporting and Control: is responsible for managing and reporting credit risk, especially through monitoring the main portfolio indicators and in-depth analysis of situations and scenarios of special attention, timely detecting problems that may affect certain products, debtors or sectors, with the aim of minimizing the risk assumed and anticipating situations that could lead to credit losses.

168

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47. Risk Management and Report, continued:

Likewise, it provides information to the different government bodies and areas involved in the decision-making process, and contributes to providing effective governance to the Corporate Risk Division projects, ensuring regulatory compliance and the correct execution of the projects. Themselves, as well as being responsible for the management control of the Corporate Risk Division.

- Risk Models: is responsible for developing, maintaining and updating credit risk models, whether for regulatory or management uses, in accordance with local and international regulations, determining the functional specifications and the most appropriate statistical techniques for the development of the required models. These models are immersed in the measurement and management of model risk carried out by the Model Risk and Internal Control Management, and presented to the corresponding government bodies, such as the Technical Committee for the Supervision of Internal Models, the Portfolio Risk Committee or the Board of Directors, as appropriate.

Additionally, this Area is responsible for managing the process of calculating provisions for credit risk, ensuring the correct execution of the processes and analysis of the results obtained.

- Model Risk and Internal Control: Its purpose is to manage the risks associated with models and processes, for this it is supported by the functions of model validation and monitoring, model risk management, and internal control.

Conducts an independent review, evaluating the quality of the data, modeling techniques, compliance with regulatory provisions, its insertion within the institution and existing documentation. It monitors the performance of the models and monitors each stage of the life cycle of the models within its scope, with the final purpose of generating mechanisms that allow it to measure and manage the level of model risk to which the Bank is exposed.

Finally, the internal control function has the responsibility of carrying out an evaluation of the design and operational effectiveness of controls, to comply with regulatory requirements.

- Global Control: Address the operational risk environment and continuity of the business. This management is responsible for managing and supervising the application of policies, standards and procedures in each of the areas within the Bank and Subsidiaries. In relation to the area of Operational Risk, it is in charge for guaranteeing the identification and efficient management of operational risks and promoting a risk culture to prevent financial losses and improve the quality of processes, proposing continuous improvements to risk management, aligned with regulatory requirements of Basel III and business objectives.

As part of the Global Control Management, there is the Business Continuity Management, which is responsible for managing, controlling and administering recovery strategies in the event of contingency situations, and is also responsible for maintaining the crisis governance model, sustains the continuity of services and related critical operations to the Bank’s payment chain, through a comprehensive and resilient model that includes plans and controlled tests in order to reduce the impact of disruptive events that may affect the bank. Additionally, there is the role and responsibilities of the Information Security Officer (ISO) is independent of the cybersecurity division and is in charge of designing and implementing controls and through those monitoring of realized tasks of the organizational units responsible for the information security, cybersecurity and technological risks of the bank and its subsidiaries.

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Additionally, the Bank has the Cybersecurity Division, which is responsible for defining, implementing and reporting the progress of the Strategic Cybersecurity Plan in line with the Bank’s business strategy, with one of its main focuses being to protect internal information, of its clients and collaborators.

This Division consists of the Governance and Identity Management, the Cyber Defense Management and the Technological Risk and Cyber Intelligence Management. The Cybersecurity Management and Subsidiaries Control Department is also part of the division, as a control unit. Section 5 of this Note describes the responsibilities of the indicated Managements.

Committees of Directors and Bank Administration

(i) Finance, International and Financial Risk Committee

In general terms, the objectives of this committee are to monitor and continuously review the liquidity status and, trends in the most important financial positions, as well as their associated results, and their price and liquidity risks that will be generated. Some of its specific functions include, the review of the proposal to the Board of Directors of the Risk Appetite Framework (RAF), the Financing Plan and the structure of limits and alerts for price and liquidity risks, reviewing and approving the Comprehensive Risk Measurement (CRM) for subsequent due review in the Capital Management Committee and approval by the Board of Directors, the design of policies and procedures related to the establishment of limits and alerts for price risk and liquidity risk; reviewing the evolution of financial positions and market risks; monitoring limit excesses and alert activations; ensuring adequate identification of risk factors in financial positions; ensuring that the price and liquidity risk management guidelines in the Bank’s subsidiaries are consistent with those of the latter, and that these are reflected in their own policies and procedures.

(ii) Credit Committees

The credit approval process is done mainly through various credit committees, which are composed of qualified professionals and with the sufficient attributions to take decisions required.

Each committee defines the terms and conditions under which the Bank accepts counterparty risks, and the Corporate Risk Division participate independently and autonomously of the commercial areas. They are constituted according to the commercial segments and the amounts to approve and have different meeting periodicities.

Within the risk management structure of the Bank, the maximum approval instance is the Credit Committee of Directors. Its functions are to resolve all credit transactions associated with customers and economic groups with approved lines of credit in excess of UF750,000, and to approve all credit transactions where the bank’s internal regulations require approval from this Committee, except for any special powers delegated by the board to management.

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(iii) Portfolio Risk Committee

The Portfolio Risk Committee must understand the composition, concentration and risks attached to the bank’s loan portfolio, from a global, sectoral and business unit perspective, review and approve the comprehensive risk measurement (CRM) and the Credit Risk Appetite Framework (RAF) in the area of credit risk; It must review the main debtors, their delinquency, past-due portfolio and impairment indicators, together with the write-offs and loan portfolio provisions for each segment. It must propose differentiated management strategies, as well as analyzing and agreeing on the and analyze credit policy proposals that will be approved by the board of directors. This committee also reviews and ratifies the approvals of management models and methodologies Also, this committee is responsible for reviewing and ratifying the approvals of management models and methodologies previously carried out by the Technical Committee for the Supervision of Internal Models, as well as proposing the regulatory models and methodologies for final approval by the Board of Directors.

(iv) Senior Operational Risk Committee

The Senior Operational Risk Committee makes any necessary changes to the processes, controls and information systems that support the bank’s transactions, to mitigate operational risks, and assure that areas can appropriately manage and control these risks.

This Committee has many functions dedicated to supervising appropriate operational risk management at the bank and its subsidiaries, and for implementing the policies, standards and methods associated with the bank’s comprehensive operational risk management model. It plans initiatives to develop it and publishes them throughout the bank. It promotes a culture of operational risk management within the bank and its subsidiaries; review and approve the comprehensive risk measurement regarding Operational Risk. It approves the bank’s operational risk appetite framework; ensures compliance with the current regulatory framework, in matters that are limited to Operational Risk; become aware of the main frauds, incidents, events and their root causes, impacts and corrective measures accordingly; ensure the long-term solvency of the Organization (business continuity plans, information security and cybersecurity, controls, among others), avoiding risk factors that may jeopardize the continuity of the Bank. To decide about new products and services, and to verify the consistency of the operational risk management policies, business continuation, information security and cyber security across the bank’s subsidiaries, monitors their compliance, and reviews operational risk management at subsidiaries; become aware of the level of risk to which the bank is exposed in its outsourced services, sanction the selection of the model to carry out stress tests and scenario selection methodologies and evaluate the results, among others.

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(v) Capital Management Committee

The main purpose of this committee is to assess, monitor and review capital adequacy in accordance with the principles in the bank’s capital management policy and its risk framework, to ensure that capital resources are adequately managed, the CMF’s principles are respected, and the bank’s medium-term sustainability.

(vi) Technical Committee for the Supervision of Internal Models

Among other functions, this committee must ensure compliance with the main guidelines to be used for the construction of models; analyze the adopted criteria and review and approve methodologies associated with non-regulatory models, which must be submitted to the Portfolio Risk Committee for consideration, for final ratification; In the case of regulatory models, this Committee is limited to its review, leaving approval in the hands of the Portfolio Risk Committee and subsequently the Board of Directors. He is also in charge of ensuring compliance with the model monitoring guidelines, which are also approved by the board of directors.

(vii) Model Risk Management Committee

Its main function is to establish and supervise the model risk management framework the corresponding at the institutional level. Among other matters, this committee reviews and discusses the identification and evaluation of model risk based on aggregate results, ensures the updating of the institutional inventory of institutional models and methodologies, and submits the Model Risk Management Policy to the Board of Directors for review and approval.

(viii) Operational Risk Committee

The Committee is empowered to implement the necessary changes in the processes, controls, and IT systems that support the operations of Banco de Chile, with the aim of mitigating operational risks and ensuring that the several areas properly manage and control these risks. Among the Committee’s main functions are developing a Comprehensive Operational Risk Management Model, explicitly including Information Security, Business Continuity, and Suppliers; overseeing the implementation and/or updating of the regulatory framework related to policies and statutes, development plans, and initiatives of the model, as well as its dissemination throughout the organization. Promote a culture of operational risk management at all levels of the Bank. Review the results of comprehensive risk assessments in operational risk; reviewing the Operational Risk Appetite Framework. Ensure compliance with the current regulatory framework related to operational risk. Review the Bank’s exposure to operational risk and identifying the main operational risks to which it is exposed; becoming aware of major frauds, incidents, operational events, their root causes, impacts, and corrective actions, as well as operational risk assessments; proposing, agreeing on, and/or prioritizing strategies to mitigate major operational risks; ensuring the long-term solvency of the organization (including business continuity plans, information security, controls, among others), avoiding risk factors that could jeopardize the Bank’s continuity; ensuring that Operational Risk policies are aligned with the Bank’s objectives and strategies; reaching consensus on the development of new products and services; Becoming aware of the level of risk to which the Bank is exposed in its outsourced services, among other responsibilities.

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(b) Internal Audit

The risk management processes of the entire Bank are permanently audited by the Internal Audit Area, which examines the sufficiency of the procedures and their compliance. Internal Audit discusses the results of all evaluations with the administration and reports its findings and recommendations to the Board of Directors through the Audit Committee.

(c) Measurement Methodology

Regarding to Credit Risk, provision levels and portfolio expenses are the basic measures for determining the credit quality of our portfolio.

Banco de Chile permanently evaluates its loan portfolio, timely recognizing the associated level of risk of the loan portfolio. For such purpose, the Bank has guidelines for the generation of credit risk models, covering management models (reactive and proactive admission models and collection models), provision models (both under local regulations in accordance with the instructions issued by the CMF, as well as under IFRS criteria) and stress tests that are part of the Bank’s effective equity self-assessment process. The Board of Directors approves these guidelines, and the models developed.

For the purposes of covering losses in the event of customers payment default, the Bank determines the level of allowances that must be established based on the following:

- Individual evaluation: mainly applies to the Bank’s portfolio of legal persons that, due to their size, complexity or indebtedness, requires a more detailed level of knowledge and a case-by-case analysis. Each debtor is assigned one of the 16 risk categories defined by the CMF, to establish the allowances in a timely and appropriate manner. The review of the portfolio risk classifications is carried out permanently considering the financial situation, payment behavior and the environment of each client.

- Group evaluation mainly applies to the portfolio of natural persons and smaller companies. These assessments are carried out monthly through statistical models that allow estimating the level of allowances necessary to cover the portfolio risk; for commercial and mortgage portfolios, these results are compared with the standard models provided by the regulator, with the resulting allowance being the largest between both methods. The consistency analysis of the models is conducted through an independent validation of the unit that develops them and, subsequently, through the analysis of retrospective tests that allow the comparison of the actual losses to expected losses. In March 2024, the CMF issued the regulations that establish the Standardized Methodology for computing Allowances for Consumer Loans, whose provisions became effective beginning on accounting closing of January 2025.

To validate the quality and robustness of the risk assessment processes, the Bank annually performs a test of the adequacy of allowances for the total loan portfolio, verifying that the allowances established are adequate to cover the losses that could arise from credit operations granted. The result of this analysis is presented to the Board of Directors, which provides its view on the adequacy of the allowances in each year.

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Banco de Chile establishes additional allowances with the objective of protecting itself from the risk of unpredictable economic fluctuations that may affect the macroeconomic environment or the situation of a specific economic sector. At least once a year, the amount of additional allowances to be or released is annually proposed to the Portfolio Risk Committee and subsequently to the Board of Directors for approval.

In this context, in January 2025, the Bank released additional allowances because of the impact of the regulatory implementation of the standard consumer matrix.

The monitoring and control of risks are performed mainly based on limits established by the Board of Directors. These limits reflect the Bank’s business and market strategy, as well as the level of risk that it is willing to accept, with additional emphasis on the industries selected.

The Bank develops its capital planning process on a comprehensive basis with its strategic planning, in line with the risks inherent to its activity, the economic and competitive environment, its business strategy, corporate values, as well as its governance, management and risk control. As part of the capital planning process and, in line with that required by the regulator, Risk-Weighted Assets and stress tests are obtained in the dimensions of credit, market and operational risk, as well as the Comprehensive Measurement of financial and non-financial risks.

The Bank annually reviews and updates its Risk Appetite Framework, approved by the Board of Directors, that allows the Bank to identify, evaluate, measure, mitigate and control proactively and in advance all relevant risks that could materialize in the normal course of its business. For such purpose, the Bank uses different management tools and defines an adequate structure of alerts and limits, which are part of such Framework allowing it to constantly monitor the performance of different indicators and implement timely corrective actions, in the cases those are needed. The result of these activities is part of the annual self-assessment report of effective equity approved by the Board of Directors and reported to the CMF.

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(2) Credit Risk:

Credit risk considers the likelihood that the counterparty in the credit operation will not be able to fulfill its contractual obligation due to incapacity or financial insolvency, and this leads to a potential credit loss.

The Bank seeks an adequate risk-return relation, and an appropriate balance of the risks assumed, through a permanent credit risk management considering the processes of admission, monitoring and recovery of the loans granted. Establishes the risk management framework for the different business segments it serves, responding to regulatory demands and commercial dynamism, being part of the digital transformation and contributing from a risk perspective to the various businesses addressed, through a vision of the portfolio that allows managing, resolving and controlling the business approval and monitoring process in an efficient and proactive manner.

In the business segments, the application of additional management processes is taken into consideration, to the extent required, for those financing requests that that will have a greater exposure to environmental and/or social risks.

The Bank integrates the socio-environmental criteria in its evaluations for the granting of financing destined to the development of projects, whether national or regional and that can generate an impact of this type, where they are executed. For the financing of projects, they must have the corresponding permits, authorizations, patents and studies, according to the impact they generate. In addition, the Bank has specialized units for serving large clients, through which the financing of project development is concentrated, including those of Public Works concessions that contemplate the construction of infrastructure, mining, electrical, real estate developments that can generate an environmental impact.

During 2025, the Bank continues to identify risks associated with climate change continues, including the development of heat maps for the individual portfolio, linked to exposure to Physical and Transition Risks. Additionally, in line with the regulatory provisions set forth in General Standard NCG 519, the Bank is making progress in several areas in preparation for its upcoming effective application.

Credit policies and processes materialize in the following management principles, which are addressed with a specialized approach according to the characteristics of the different markets and segments served, recognizing the singularities of each one of them:

1. Apply a rigorous evaluation in the admission process, based on established credit policies, standards and procedures, together with the availability of sufficient and accurate information. Thus, it corresponds to analyze the generation of flows and solvency of the client to meet their payment commitments and, when the characteristics of the operation merit it, must constitute adequate collateral that allow mitigating the risk incurred with the client.

2. Have permanent and robust portfolio tracking processes, through procedures and systems that alert both the potential indications of impairment of clients, with respect to the conditions of origin, and also the possible business opportunities with those that present a better payments quality and behavior.

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3. To develop credit risk modeling guidelines, in regulatory aspects and management, for efficient decision-making at different stages of the credit process.

4. Have a collection structure with timely, agile and effective processes that allow management to be carried out in accordance with the different types of clients and the types of breaches that arise, always in strict adherence to the regulatory framework and the Bank’s reputational definitions.

5. Maintain an efficient administration in work teams’ organization, tools and availability of information that allow an optimal credit risk management.

Based on these management principles, the Corporate Risk Division contributes to the business and anticipates threats that may affect the solvency and quality of the portfolio, delivering timely responses to clients, maintaining the solid fundamentals that characterize the Bank’s portfolio in its different segments. and products.

The credit risk management process consists of the stages of Admission, Monitoring and Recovery or Collection for the retail and wholesale business segments to which the Bank provides services.

(a) Admission:

In the retail segments, admission management is carried out mainly through a risk evaluation that uses scoring tools and credit attribution to approve each operation. These evaluations, for natural persons without a business line and clients in the SME segment, take into consideration the level of indebtedness, the payment capacity and the maximum acceptable exposure for the customer, through information on payment behavior, indebtedness in the financial system and business and financial information, as applicable.

Additionally, the bank has proactive admission processes for a diverse portfolio of clients. These consist of mass evaluation of clients through statistical models of eligibility and payment capacity, generating credit offers aligned with the strategies defined. This makes possible to have preapproved credit offers available through multiple channels taking into consideration the business plan and the relation between risk and return.

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While in the Wholesale segments, the management of admission is conducted through an individual analysis of the client, also the relationship with the rest of the entities, if applicable. This analysis takes into consideration among other factors the capacity to generate cash, the financial situation with emphasize on the equity solvency, the levels of exposure, variables of the industry, evaluation of the shareholders and the management, the specific aspects of the operations like the structure and term of the financing, products and guarantees. The mentioned evaluation is supported by a rating model that permits greater homogeneity in the client analysis and their group.

There are also specialized areas of segments that by their nature need the knowledge of an expert, such as real estate, construction, agriculture, finance, international, among others. These experts support the preparation of the operations having certain tools designed to meet the needs of the specific characteristics of the businesses and their respective risks.

(b) Follow Up:

From granting a credit until it expires, it is necessary to have a follow up of the behavior and financial situation of the debtor with emphasis on its payment capacity, as the situation of the client and associated risk change over time. Portfolio monitoring allows the bank to act proactively if signs of overall impairment are detected or if the debtor’s ability to meet its obligations is affected.

To properly follow up, methodologies and tools for diverse segments that the bank participates, have been developed, those then permit a proper management of its credit portfolio.

In the retail segments, the control and follow up concentrate on monitoring the main indicators of the portfolio and analysis of the groups, reported in the management reports, generating relevant information for the decision making in different occasions defined. At the same time special follow ups are generated according to the relevant facts of the environment.

While in the wholesale segments, a permanent follow up is carried out through management tools at individual level taking into consideration the business segments, economic sectors. Through this process the alarms are generated that guarantee the correct and prompt recognition of the risk in the portfolio of individuals. The specific conditions established in the admission at the moment of approval like the financial covenants, coverage of certain guarantees and others, are monitored.

Additionally, in the admission area, simultaneous follow up tasks are carried out that permit the monitoring of the development of the operations from the beginning until recovering the capital, having as the objective to make sure that the portfolio´s risks are correctly and promptly identified, at the same time managing proactively the cases with higher risks.

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(c) Recovery and collection:

The Bank has specific regulations related to customer collection and normalization, which ensure the quality of the portfolio in accordance with credit policies, and the desired risk appetite framework and strict adherence to the current regulatory framework. Through collection management, the clients with temporary cash flow problems are favored, debt normalization plans are proposed for viable clients, so that it is possible to maintain the relationship in the long term once their situation is regularized. The recovery of assets at risk is maximized and the necessary collection actions are carried out, in a timely manner, to ensure the recovery of debts or reduce the potential loss.

In the retail segments, the Bank defines refinancing criteria through the establishment of predefined renegotiation guidelines to resolve the debt issues of viable clients with payment intentions, maintaining an adequate risk-return relationship, along with the incorporation of robust tools to differentiated collection management.

In the wholesale segments, when detecting clients that show signs of deterioration or non-compliance with any type or condition, the commercial area to which the client belongs, together with the Corporate Risk Division, establish action plans for their regularization. In those cases of greater complexity where specialized management is required, the Special Asset Management area, is directly in charge of collection management, establishing action plans and negotiations based on the characteristics of each customer.

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(d) Portfolio Concentration:

The maximum exposure to credit risk, by client or counterparty, without taking into account guarantees or other credit enhancements as of September 30, 2025 and December 31, 2024, does not exceed 10% of the Bank’s effective equity.

The following tables show credit risk exposure per balance sheet item, including derivatives, detailed by both geographic region and industry sector as of September 30, 2025:

	Chile		United States		England		Brazil		Others		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Financial Assets
Cash and Due from Banks		1,305,730		626,243		13,673		9		110,042		2,055,697
Financial assets held for trading at fair value through profit or loss:
Derivative contracts financial
Forwards (*)		101,786		4,280		23,095		—		22,862		152,023
Swaps (**)		739,473		46,028		715,962		—		111,596		1,613,059
Call Options		775		—		—		—		—		775
Put Options		405		—		—		—		—		405
Futures		—		—		—		—		—		—
Subtotal		842,439		50,308		739,057		—		134,458		1,766,262
Debt Financial Instruments
From the Chilean Government and Central Bank		3,032,966		—		—		—		—		3,032,966
Other debt financial instruments issued in Chile		164,847		—		—		—		—		164,847
Financial debt instruments issued Abroad		—		—		—		—		—		—
Subtotal		3,197,813		—		—		—		—		3,197,813
Other Financial Instruments
Investments in mutual funds		400,052		—		—		—		—		400,052
Equity instruments		1,711		—		—		—		—		1,711
Others		983		1,168		—		—		—		2,151
Subtotal		402,746		1,168		—		—		—		403,914
Financial Assets at fair value through other comprehensive income:
Debt Financial Instruments
From the Chilean Government and Central Bank		1,314,403		—		—		—		—		1,314,403
Other debt financial instruments issued in Chile		1,931,268		—		—		—		—		1,931,268
Financial debt instruments issued Abroad		—		38,149		—		—		—		38,149
Subtotal		3,245,671		38,149		—		—		—		3,283,820
Derivative Financial Instruments for hedging purposes
Forwards		—		—		—		—		—		—
Swaps		568		17,356		47,200		—		3,933		69,057
Call Options		—		—		—		—		—		—
Put Options		—		—		—		—		—		—
Futures		—		—		—		—		—		—
Subtotal		568		17,356		47,200		—		3,933		69,057
Financial assets at amortized cost:
Rights by resale agreements and securities lending		106,523		—		—		—		—		106,523
Debt Financial Instruments
From the Chilean Government and Central Bank		458,353		—		—		—		—		458,353
Subtotal		458,353		—		—		—		—		458,353
Loans and advances to Banks
Central Bank of Chile		1,400,000		—		—		—		—		1,400,000
Domestic banks		300,000		—		—		—		—		300,000
Foreign Banks (***)		—		5,328		—		215,781		141,277		362,386
Subtotal		1,700,000		5,328		—		215,781		141,277		2,062,386
Loans to Customers, Net
Commercial loans		20,216,444		—		—		—		3,967		20,220,411
Residential mortgage loans		13,845,219		—		—		—		—		13,845,219
Consumer loans		5,542,171		—		—		—		—		5,542,171
Subtotal		39,603,834		—		—		—		3,967		39,607,801

(*) Others includes France Ch$21,750 million, Switzerland Ch$1,033 and Belgium Ch$79 million.

(**) Others includes France Ch$31,969 million, Spain Ch$25,027 million and Canada Ch$54,600 million.

(***) Others includes China Ch$88,018 million, South Korea Ch$16,411, Hong Kong Ch$28,196 million and Netherlands Ch$8,652 million.

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	Central Bank of Chile		Government		Retail (Individuals)		Financial Services		Trade		Manufacturing		Mining		Electricity, Gas and Water		Agriculture and Livestock		Fishing		Transportation and Telecom		Construction		Services		Others		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Cash and Due from Banks		347,126		—		—		1,708,571		—		—		—		—		—		—		—		—		—		—		2,055,697
Financial Assets held for trading at fair value through profit or loss:
Derivative contracts Financial
Forwards		—		—		—		141,471		1,714		2,954		154		1,082		835		22		1,878		1,140		773		—		152,023
Swaps		—		—		—		1,526,785		910		3,308		—		18,490		15,677		770		36,180		4,958		5,981		—		1,613,059
Call Options		—		—		—		205		336		139		—		—		88		1		—		6		—		—		775
Put Options		—		—		—		97		198		104		—		—		—		2		—		4		—		—		405
Futures		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Subtotal		—		—		—		1,668,558		3,158		6,505		154		19,572		16,600		795		38,058		6,108		6,754		—		1,766,262
Debt Financial Instruments
From the Chilean Government and Central Bank		2,543,013		489,953		—		—		—		—		—		—		—		—		—		—		—		—		3,032,966
Other debt financial instruments issued in Chile		—		—		—		164,847		—		—		—		—		—		—		—		—		—		—		164,847
Financial debt instruments issued Abroad		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Subtotal		2,543,013		489,953		—		164,847		—		—		—		—		—		—		—		—		—		—		3,197,813
Other Financial Instruments
Investments in mutual funds		—		—		—		400,052		—		—		—		—		—		—		—		—		—		—		400,052
Equity instruments		—		—		—		1,711		—		—		—		—		—		—		—		—		—		—		1,711
Others		—		—		—		2,151		—		—		—		—		—		—		—		—		—		—		2,151
Subtotal		—		—		—		403,914		—		—		—		—		—		—		—		—		—		—		403,914
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments
From the Chilean Government and Central Bank		—		1,314,403		—		—		—		—		—		—		—		—		—		—		—		—		1,314,403
Other debt financial instruments issued in Chile		—		—		—		1,895,810		6,649		—		—		11,618		11,922		—		5,269		—		—		—		1,931,268
Financial debt instruments issued Abroad		—		—		—		38,149		—		—		—		—		—		—		—		—		—		—		38,149
Subtotal		—		1,314,403		—		1,933,959		6,649		—		—		11,618		11,922		—		5,269		—		—		—		3,283,820
Derivative Financial Instruments for hedging purposes
Forwards		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Swaps		—		—		—		69,057		—		—		—		—		—		—		—		—		—		—		69,057
Call Options		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Put Options		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Futures		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Subtotal		—		—		—		69,057		—		—		—		—		—		—		—		—		—		—		69,057
Financial assets at amortized cost (*)
Rights by resale agreements		—		—		—		106,523		—		—		—		—		—		—		—		—		—		—		106,523
Debt financial instruments
From the Chilean Government and Central Bank		—		458,353		—		—		—		—		—		—		—		—		—		—		—		—		458,353
Subtotal		—		458,353		—		—		—		—		—		—		—		—		—		—		—		—		458,353
Loans and advances to Banks
Central Bank of Chile		1,400,000		—		—		—		—		—		—		—		—		—		—		—		—		—		1,400,000
Domestic banks		—		—		—		300,000		—		—		—		—		—		—		—		—		—		—		300,000
Foreign banks		—		—		—		362,386		—		—		—		—		—		—		—		—		—		—		362,386
Subtotal		1,400,000		—		—		662,386		—		—		—		—		—		—		—		—		—		—		2,062,386

(*) Economic activity of Loans and accounts receivable from customers disclosed in Note 13 letter (g).

180

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

The following tables show credit risk exposure per balance sheet item, including derivatives, detailed by both geographic region and industry sector as of December 31, 2024:

	Chile		United States		England		Brazil		Others		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Financial Assets
Cash and Due from Banks		1,928,373		652,953		20,508		8		97,234		2,699,076
Financial assets held for trading at fair value through profit or loss:
Derivative contracts financial
Forwards (*)		161,046		4,215		30,380		—		32,029		227,670
Swaps (**)		927,824		57,428		917,837		—		167,392		2,070,481
Call Options		3,937		—		1,012		—		—		4,949
Put Options		250		—		3		—		—		253
Futures		—		—		—		—		—		—
Subtotal		1,093,057		61,643		949,232		—		199,421		2,303,353
Debt Financial Instruments
From the Chilean Government and Central Bank		1,495,457		—		—		—		—		1,495,457
Other debt financial instruments issued in Chile		217,948		—		—		—		—		217,948
Financial debt instruments issued Abroad		—		976		—		—		—		976
Subtotal		1,713,405		976		—		—		—		1,714,381
Other Financial Instruments
Investments in mutual funds		408,121		—		—		—		—		408,121
Equity instruments		1,039		—		—		—		—		1,039
Others		1,930		599		—		—		—		2,529
Subtotal		411,090		599		—		—		—		411,689
Financial Assets at fair value through other comprehensive income:
Debt Financial Instruments
From the Chilean Government and Central Bank		660,777		—		—		—		—		660,777
Other debt financial instruments issued in Chile		1,375,630		—		—		—		—		1,375,630
Financial debt instruments issued Abroad		—		51,938		—		—		—		51,938
Subtotal		2,036,407		51,938		—		—		—		2,088,345
Derivative Financial Instruments for hedging purposes
Forwards		—		—		—		—		—		—
Swaps		—		28,599		40,794		—		4,566		73,959
Call Options		—		—		—		—		—		—
Put Options		—		—		—		—		—		—
Futures		—		—		—		—		—		—
Subtotal		—		28,599		40,794		—		4,566		73,959
Financial assets at amortized cost:
Rights by resale agreements and securities lending		87,291		—		—		—		—		87,291
Debt Financial Instruments
From the Chilean Government and Central Bank		944,109		—		—		—		—		944,109
Subtotal		944,109		—		—		—		—		944,109
Loans and advances to Banks
Central Bank of Chile		—		—		—		—		—		—
Domestic banks		300,042		—		—		—		—		300,042
Foreign Banks (***)		—		—		—		269,191		98,470		367,661
Subtotal		300,042		—		—		269,191		98,470		667,703
Loans to customers, Net
Commercial loans		19,985,358		—		—		—		119,870		20,105,228
Residential mortgage loans		13,218,586		—		—		—		—		13,218,586
Consumer loans		5,551,306		—		—		—		—		5,551,306
Subtotal		38,755,250		—		—		—		119,870		38,875,120

(*) Others includes France Ch$28,892 million and Spain Ch$2,313 million.

(**) Others includes France Ch$43,194 million, Spain Ch$31,437 million and Canada Ch$92,761 million.

(***) Others includes China Ch$32,260 million and Netherlands Ch$26,931 million.

181

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

	Central Bank of Chile		Government		Retail (Individuals)		Financial Services		Trade		Manufacturing		Mining		Electricity, Gas and Water		Agriculture and Livestock		Fishing		Transportation and Telecom		Construction		Services		Others		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Cash and Due from Banks		1,036,476		—		—		1,662,600		—		—		—		—		—		—		—		—		—		—		2,699,076
Financial Assets held for trading at fair value through profit or loss:
Derivative contracts Financial
Forwards		—		—		—		199,429		3,890		13,094		200		2,394		5,024		315		1,183		638		1,503		—		227,670
Swaps		—		—		—		1,972,003		1,079		7,970		—		13,947		23,613		1,756		37,459		7,758		4,896		—		2,070,481
Call Options		—		—		—		1,182		1,036		1,159		—		—		1,483		—		76		—		13		—		4,949
Put Options		—		—		—		90		137		26		—		—		—		—		—		—		—		—		253
Futures		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Subtotal		—		—		—		2,172,704		6,142		22,249		200		16,341		30,120		2,071		38,718		8,396		6,412		—		2,303,353
Debt Financial Instruments
From the Chilean Government and Central Bank		1,217,317		278,140		—		—		—		—		—		—		—		—		—		—		—		—		1,495,457
Other debt financial instruments issued in Chile		—		—		—		217,948		—		—		—		—		—		—		—		—		—		—		217,948
Financial debt instruments issued Abroad		—		—		—		976		—		—		—		—		—		—		—		—		—		—		976
Subtotal		1,217,317		278,140		—		218,924		—		—		—		—		—		—		—		—		—		—		1,714,381
Other Financial Instruments
Investments in mutual funds		—		—		—		408,121		—		—		—		—		—		—		—		—		—		—		408,121
Equity instruments		—		—		—		1,039		—		—		—		—		—		—		—		—		—		—		1,039
Others		—		—		—		2,529		—		—		—		—		—		—		—		—		—		—		2,529
Subtotal		—		—		—		411,689		—		—		—		—		—		—		—		—		—		—		411,689
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments
From the Chilean Government and Central Bank		—		660,777		—		—		—		—		—		—		—		—		—		—		—		—		660,777
Other debt financial instruments issued in Chile		—		—		—		1,342,558		5,202		—		—		11,315		11,503		—		5,052		—		—		—		1,375,630
Financial debt instruments issued Abroad		—		—		—		51,938		—		—		—		—		—		—		—		—		—		—		51,938
Subtotal		—		660,777		—		1,394,496		5,202		—		—		11,315		11,503		—		5,052		—		—		—		2,088,345
Derivative Financial Instruments for hedging purposes
Forwards		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Swaps		—		—		—		73,959		—		—		—		—		—		—		—		—		—		—		73,959
Call Options		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Put Options		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Futures		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Subtotal		—		—		—		73,959		—		—		—		—		—		—		—		—		—		—		73,959
Financial assets at amortized cost (*)
Rights by resale agreements		—		—		—		82,505		—		—		—		—		—		—		—		—		4,786		—		87,291
Debt financial instruments
From the Chilean Government and Central Bank		—		944,109		—		—		—		—		—		—		—		—		—		—		—		—		944,109
Subtotal		—		944,109		—		—		—		—		—		—		—		—		—		—		—		—		944,109
Loans and advances to Banks
Central Bank of Chile		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
Domestic banks		—		—		—		300,042		—		—		—		—		—		—		—		—		—		—		300,042
Foreign banks		—		—		—		367,661		—		—		—		—		—		—		—		—		—		—		367,661
Subtotal		—		—		—		667,703		—		—		—		—		—		—		—		—		—		—		667,703

(*) Economic activity of Loans and accounts receivable from customers disclosed in Note 13 letter (g).

182

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(e) Collateral and Other Credit Enhancements:

The amount and type of collateral required depends on the counterparty’s credit risk assessment.

The Bank has guidelines regarding the acceptability of types of collateral and valuation parameters.

The main types of collateral obtained are:

● For commercial loans: Residential and non-residential real estate, liens and inventory.

● For retail loans: Mortgage loans on residential property.

The Bank also obtains collateral from parent companies for loans granted to their subsidiaries.

Management makes sure its collateral is acceptable according to both external standards and internal policies guidelines and parameters. The Bank has approximately 255,377 collateral assets as of September 30, 2025 (248,807 in December 2024), the majority of which consist of real estate. The following table contains guarantees value:

			Guarantee
September 2025	Loans		Mortgages		Pledges		Securities		Warrants		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Corporate Lending		15,374,540		3,832,037		140,517		565,234		2,244		4,540,032
Small Business Lending		4,845,871		3,380,472		13,682		7,071		—		3,401,225
Consumer Lending		5,542,171		367,560		454		2,142		—		370,156
Mortgage Lending		13,845,219		13,382,979		66		—		—		13,383,045
Total		39,607,801		20,963,048		154,719		574,447		2,244		21,694,458

			Guarantee
December 2024	Loans		Mortgages		Pledges		Securities		Warrants		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Corporate Lending		15,278,242		3,985,392		137,504		559,132		1,345		4,683,373
Small Business Lending		4,826,986		3,465,474		14,464		10,240		—		3,490,178
Consumer Lending		5,551,306		387,195		552		2,500		—		390,247
Mortgage Lending		13,218,586		12,711,594		120		—		—		12,711,714
Total		38,875,120		20,549,655		152,640		571,872		1,345		21,275,512

The Bank also uses mitigating tactics for credit risk on derivative transactions. Through date, the following mitigating tactics are used:

● Accelerating transactions and net payment using market values at the date of default of one of the parties.

● Option for both parties to terminate early any transactions with a counterparty at a given date, using market values as of the respective date.

Margins established with time deposits by customers who have FX forwards with subsidiary Banchile Corredores de Bolsa S.A.

183

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(e) Collaterals and Other Credit Enhancements, continued:

The value of the guarantees that the Bank maintains related to the loans individually classified as impaired as of September 30, 2025 and December 31, 2024 amounted Ch$185,335 million and Ch$183,021 million, respectively.

The value guarantees related to past due loans but no impaired as of September 30, 2025 and December 31, 2024 amounted Ch$474,130 million and Ch$521,142 million respectively.

(f) Credit Quality by Asset Class:

The Bank determines the credit quality of financial assets using internal credit ratings. The rating process is linked to the Bank’s approval and monitoring processes and is carried out in accordance with risk categories established by current standards. Credit quality is continuously updated based on any favorable or unfavorable developments to customers or their environments, considering aspects such as commercial and payment behavior as well as financial information.

The Bank also carries out reviews focused on companies that participate in specific economic sectors, which are affected either by macroeconomic variables or variables of the sector. In this way, it is possible to timely establish the necessary and sufficient level of provisions to cover the losses due to the eventual non-recoverability of the credits granted.

The credit quality by asset class for Consolidated Statements of Financial Position sheet items, based on the Bank’s credit rating system, is presented in Note 13 letter (d).

Below is the detail of the default but not impaired portfolio:

	Past due but not impaired (*)
	1 to 29 days		30 to 59 days		60 to 89 days		90 or more days
	MCh$		MCh$		MCh$		MCh$
September 2025		809,332		216,224		76,024		—
December 2024		837,159		207,787		62,454		—

(*) These amounts include the overdue portion and the remaining balance of loans in default.

(g) Assets Received in Lieu of Payment:

The Bank has received assets in lieu of payment totaling Ch$27,870 million and Ch$32,929 million as of September 30, 2025 and December 31, 2024, respectively, the majority of which are properties. All of these assets are managed for sale.

184

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(h) Renegotiated Assets:

The loans are presented as renegotiated in the balance sheet correspond to those in which the corresponding financial commitments have been restructured and the Bank assesses the probability of recovery as sufficiently high.

The following table details the book value of loans with renegotiated terms per financial asset class:

	September		December
Financial Assets	2025		2024
	MCh$		MCh$
Loans and advances to banks
Central Bank of Chile		—		—
Domestic banks		—		—
Foreign banks		—		—
Subtotal		—		—
Loans to customers, net
Commercial loans		490,767		484,156
Residential mortgage loans		320,522		299,599
Consumer loans		367,856		369,183
Subtotal		1,179,145		1,152,938
Total renegotiated financial assets		1,179,145		1,152,938

(i) Compliance with credit limit granted to related debtors:

Below are detailed the figures for compliance with the credit limit granted to debtors related to the ownership or management of the Bank and subsidiaries, in accordance with the Article 84 No. 2 of the General Banking Law, which establishes that in no case the total of these credits may exceed the amount of its Total or Regulatory Capital:

	September 2025			December 2024
	MCh$			MCh$
Total related debt		502,840			579,923
Consolidated Total or Regulatory Capital		7,042,250			6,955,292
Limit used %		7.14	%		8.34	%

185

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk:

Market Risk refers to the loss that the Bank could face due to a liquidity shortage to honor the payments, or to close financial transactions in a timely manner (Liquidity Risk), or due to adverse movements in the values of market variables (Price Risk). For its correct management, the guidelines of the Liquidity Risk Management Policy and the Market Risk Management Policy are considered, both are subject to review, at least annually, by the Market Risk Manager and approval by the Bank’s Board of Directors, at least annually.

a) Liquidity Risk:

Liquidity Risk Measurement and Limits

The Bank manages the Liquidity Risk in accordance with the established on the Liquidity Risk Management Policy, managing separately for each sub-category thereof; this is for Trading Liquidity Risk and Funding Liquidity Risk.

Trading Liquidity Risk is the inability to close, at current market prices, the financial positions opened mainly from the Trading Book (which is daily valued at market prices and the value differences instantly reflected in the Income Statement). This risk is controlled by establishing limits on the positions amounts of the Trading Book in accordance with what is estimated to be closed in a short time period. Additionally, the Bank incorporates a negative impact on the Income Statement whenever it considers that the size of a certain position in the Trading Book exceeds the reasonable amount, negotiated in the secondary markets, which would allow the exposure to be offset without altering market prices.

Funding Liquidity Risk refers to the Bank’s inability to obtain sufficient cash to meet its immediate obligations. This risk is managed by a minimum amount of highly liquid assets called liquidity buffer, and establishing limits and controls of internal metrics, among which the Market Access Report (“MAR”) stands out, which estimates the amount of funding that the Bank would need from wholesale financial counterparties, for the next 30 and 90 days in each of the relevant currencies of the balance sheet, to face a cash need as a result of the operation under business as usual conditions.

186

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(a) Liquidity Risk, continued:

The use as of September within 2025 is illustrated below (LCCY = local currency; FCCY = foreign currency):

	MAR LCCY + FCCY BCh$				MAR FCCY MUS$
	1 - 30 days		1 - 90 days			1 - 30 days
Maximum		2,693		4,922	Maximum		1,483
Minimum		604		2,947	Minimum		(71	)
Average		1,689		4,069	Average		611

The Bank also monitors the amount of assets denominated in local currency that is funded by liabilities denominated in foreign currency, including all tenors and the cash flows generated by full delivery derivatives payments. This metric is referred to as Cross Currency Funding. The bank oversees and limits this amount to take precautions against not only Banco de Chile’s event but also against a systemic adverse environment generated by a country risk event that might trigger lack of foreign currency funding.

The use of Cross Currency Funding within the year 2025 is illustrated below:

	Cross Currency Funding MUS$
Maximum		2,857
Minimum		604
Average		1,774

The Bank establishes thresholds that alert behaviors outside the expected ranges at a normal or prudent level of operation, in order to protect other dimensions of liquidity risk such as, for example, maturities concentration of fund providers, the diversification of sources of funds either by type of counterparty or type of product, among others.

The evolution over time of the statement of financial ratios of the Bank is monitored in order to detect structural changes in the characteristics of the balance sheet, such as those presented in the following table and whose relevant values of use during the year 2025 are shown below:

	Funding Financial Counterparties / Assets			Deposits/ Loans
Maximum		39	%		65	%
Minimum		36	%		61	%
Average		37	%		63	%

187

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(a) Liquidity Risk, continued:

Additionally, some market index, prices and monetary decisions taken by the Central Bank of Chile are monitored to detect structural changes in market conditions that can trigger a liquidity shortage or even a financial crisis.

Furthermore, the Liquidity Risk Management Policy enforces to perform stress tests periodically which are controlled against potentially accessible action plans in each modeled scenario, according with the guidelines established in the Liquidity Contingency Plan. This process is essential in determining the liquidity risk appetite framework of the institution.

The Bank measures and controls the mismatch of cash flows under regulatory standards with the C46 index report, which represents the net cash flows expected over time because of the contractual maturity of almost all assets and liabilities. Additionally, the Commission for the Financial Market (hereinafter, “CMF”) authorized Banco de Chile, among others, to report the adjusted C46 index. This allows the Bank to report, in addition to the regular C46 index, outflow behavior assumptions of certain specific elements of the liability, such as demand deposits and time deposits. In addition, the regulator also requires some rollover assumptions for the loan portfolio.

Through the present date, the CMF establishes the following provisions for the C46 index:

Foreign Currency balance sheet items: 1-30 days, Regulatory Limit C46 index < 1 x Tier-1 Capital

The levels of use of this index during the year 2025 is illustrated below:

	Adjusted C46 CCY and FCCY as part of Basic Capital						Adjusted C46 FCCY as part of Basic Capital
	1 - 30 days			1 - 90 days			1 - 30 days
Maximum		0.21			0.20			0.28
Minimum		(0.14	)		(0.16	)		0.08
Average		0.04			0.03			0.20
Regulatory Limit		N/A			N/A			1.0

188

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(a) Liquidity Risk, continued:

The individual and consolidated term liquidity gap are presented below:

QUARTERLY STATEMENT OF INDIVIDUAL LIQUIDITY SITUATION
AS OF SEPTEMBER 30, 2025 CONTRACTUAL BASIS
Values in MCh$
CONSOLIDATED CURRENCY	From 0 to 7 days		From 0 to 15 days		From 0 to 30 days		From 0 to 90 days
Cash flow receivable (assets) and income		10,458,015		13,473,092		15,078,425		18,598,925
Cash flow payable (liabilities) and expenses		20,502,187		22,743,635		26,849,462		30,533,284
Liquidity Gap		10,044,172		9,270,543		11,771,037		11,934,359

FOREIGN CURRENCY	From 0 to 7 days		From 0 to 15 days		From 0 to 30 days		From 0 to 90 days
Cash flow receivable (assets) and income		1,233,717		1,499,881		1,875,049		2,285,859
Cash flow payable (liabilities) and expenses		3,245,109		3,458,433		4,250,255		5,016,534
Liquidity Gap		2,011,392		1,958,552		2,375,206		2,730,675
Limits:
One time capital						5,570,599
AVAILABLE MARGIN (*)						3,195,393

* In the limit up to 30 days, in foreign currency, the Bank has a liquidity situation of Ch$3,195,392,444,599.

QUARTERLY STATEMENT OF INDIVIDUAL LIQUIDITY SITUATION
AS OF SEPTEMBER 30, 2025 ADJUSTED BASIS
Values in MCh$
CONSOLIDATED CURRENCY	From 0 to 7 days		From 0 to 15 days			From 0 to 30 days			From 0 to 90 days
Cash flow receivable (assets) and income		10,038,943		12,715,161			13,626,109			15,916,663
Cash flow payable (liabilities) and expenses		10,380,266		11,121,740			13,053,304			15,239,644
Liquidity Gap		341,323		(1,593,421	)		(572,805	)		(677,019	)

FOREIGN CURRENCY	From 0 to 7 days		From 0 to 15 days		From 0 to 30 days		From 0 to 90 days
Cash flow receivable (assets) and income		1,151,405		1,299,836		1,412,191		1,495,791
Cash flow payable (liabilities) and expenses		2,202,232		2,310,669		2,954,548		3,627,426
Liquidity Gap		1,050,827		1,010,833		1,542,357		2,131,635
Limits:
One time capital						5,570,599
AVAILABLE MARGIN (*)						4,028,242

* In the limit up to 30 days, in foreign currency, the Bank has a liquidity situation of Ch$4,028,242,197,467.

189

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(a) Liquidity Risk, continued:

QUARTERLY STATEMENT OF CONSOLIDATED LIQUIDITY SITUATION
AS OF SEPTEMBER 30, 2025 CONTRACTUAL BASIS
Values in MCh$
CONSOLIDATED CURRENCY	From 0 to 7 days		From 0 to 15 days		From 0 to 30 days		From 0 to 90 days
Cash flow receivable (assets) and income		11,342,830		14,378,737		16,002,924		19,540,724
Cash flow payable (liabilities) and expenses		21,230,184		23,475,636		27,589,291		31,273,113
Liquidity Gap		9,887,354		9,096,899		11,586,367		11,732,389

FOREIGN CURRENCY	From 0 to 7 days		From 0 to 15 days		From 0 to 30 days		From 0 to 90 days
Cash flow receivable (assets) and income		1,233,781		1,499,946		1,875,113		2,285,923
Cash flow payable (liabilities) and expenses		3,245,174		3,458,498		4,250,320		5,016,599
Liquidity Gap		2,011,393		1,958,552		2,375,207		2,730,676
Limits:
One time capital						5,570,599
AVAILABLE MARGIN (*)						3,195,392

* In the limit up to 30 days, in foreign currency, the Bank has a liquidity situation of Ch$3.195.391.819.009.

QUARTERLY STATEMENT OF CONSOLIDATED LIQUIDITY SITUATION
AS OF SEPTEMBER 30, 2025 ADJUSTED BASIS
Values in MCh$
CONSOLIDATED CURRENCY	From 0 to 7 days		From 0 to 15 days			From 0 to 30 days			From 0 to 90 days
Cash flow receivable (assets) and income		10,923,758		13,620,805			14,550,608			16,858,462
Cash flow payable (liabilities) and expenses		11,108,264		11,853,741			13,793,133			15,979,473
Liquidity Gap		184,506		(1,767,064	)		(757,475	)		(878,989	)

FOREIGN CURRENCY	From 0 to 7 days		From 0 to 15 days		From 0 to 30 days		From 0 to 90 days
Cash flow receivable (assets) and income		1,151,469		1,299,900		1,412,256		1,495,855
Cash flow payable (liabilities) and expenses		2,202,297		2,310,734		2,954,613		3,627,491
Liquidity Gap		1,050,828		1,010,834		1,542,357		2,131,636
Limits:
One time capital						5,570,599
AVAILABLE MARGIN (*)						4,028,242

* In the limit up to 30 days, in foreign currency, the Bank has a liquidity situation of Ch$4,028,241,571,870.

190

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(a) Liquidity Risk, continued:

Liquid Assets Consolidated Balance Statement as of September 30, 2025, values in BCh$

Source: Financial Statements Banco de Chile as of September 30, 2025

Additionally, the regulatory entities have introduced other metrics that the Bank uses in its management, such as the Liquidity Coverage Ratio (“LCR”) and Net Stable Financing Ratio (“NSFR”), using assumptions similar to those used in the international banking. For the first, the minimum level required is 1 time (100%) of the LCR indicator, while for the second the limit requirement is 0.9 times (90%) of the NSFR indicator. The evolution of the LCR and NSFR metrics during the year 2025 are shown below:

	LCR		NSFR
Maximum		2.08		1.22
Minimum		1.82		1.17
Average		1.95		1.19
Regulatory Limit		1.00		0.9	(*)

(*) By transitory disposition of the Central Bank of Chile, in Chapter III.B.2.1 of the Compendium of Accounting Standards for Banks, this limit will gradually increase until reaching 1.0 in January 2026.

191

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(a) Liquidity Risk, continued:

The contractual maturity profile of the financial liabilities of Banco de Chile and its subsidiaries (consolidated basis), to September 2025 and December 2024, is as follows:

	Up to 1 month		1 to 3 months		3 to 12 months		1 to 3 years		3 to 5 years		Over 5 years		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Liabilities as of September 30, 2025
Transactions in the course of payment		519,938		—		—		—		—		—		519,938
Full delivery derivative transactions		571,308		405,001		728,019		1,114,175		1,221,080		1,264,393		5,303,976
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,323,346		—		—		—		—		—		14,323,346
Saving accounts and time deposits		9,674,683		2,970,705		2,578,375		8,204		424		604		15,232,995
Obligations by repurchase agreements and securities lending		168,157		—		—		—		—		—		168,157
Borrowings from financial institutions		313,707		127,634		939,546		144,341		—		—		1,525,228
Debt financial instruments issued (all currencies)		353,683		522,913		1,043,046		3,034,689		2,234,548		5,931,481		13,120,360
Other financial obligations		281,542		—		—		—		—		—		281,542
Regulatory capital financial instruments (subordinated bonds)		3,636		19,755		29,846		91,931		88,704		1,162,478		1,396,350
Total (excluding non-delivery derivative transactions)		26,210,000		4,046,008		5,318,832		4,393,340		3,544,756		8,358,956		51,871,892
Non-delivery derivative transactions		689,474		444,015		1,209,728		1,262,598		1,089,684		2,082,033		6,777,532

	Up to 1 month		1 to 3 months		3 to 12 months		1 to 3 years		3 to 5 years		Over 5 years		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Liabilities as of December 31, 2024
Transactions in the course of payment		283,605		—		—		—		—		—		283,605
Full delivery derivative transactions		728,329		328,138		972,304		1,202,183		861,833		1,490,511		5,583,298
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,263,303		—		—		—		—		—		14,263,303
Saving accounts and time deposits		9,437,781		2,670,440		2,138,233		56,593		450		562		14,304,059
Obligations by repurchase agreements and securities lending		109,280		66		527		—		—		—		109,873
Borrowings from financial institutions		22,207		159,438		921,822		—		—		—		1,103,468
Debt financial instruments issued (all currencies)		13,893		158,375		1,178,285		2,983,446		2,328,034		4,472,111		11,134,144
Other financial obligations		284,479		—		—		—		—		—		284,479
Regulatory capital financial instruments (subordinated bonds)		3,140		—		48,654		92,974		89,437		1,153,294		1,387,499
Total (excluding non-delivery derivative transactions)		25,146,017		3,316,457		5,259,826		4,335,196		3,279,754		7,116,478		48,453,728
Non-delivery derivative transactions		153,172		399,612		1,201,809		1,385,711		894,295		1,912,040		5,946,639

192

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk:

The Price Risk measurement and management processes are carried out in accordance with the established on the Market Risk Management Policy, by using internal metrics developed by the Bank, both for the Trading Book and for the Banking Book (the Banking Book includes all balance sheet items, including those in the Trading Book but in such case these are reported at an interest rate adjustment term of one day, thus not generating accrual interest rate risk). In addition, the portfolio recorded under the Fair Value Through Other Comprehensive Income (hereinafter FVTOCI) is considered, which is a sub-set of the Banking Book, which given its nature is relevant to measure it independently. In addition, the Bank reports metrics to regulatory entities according to the models defined by them.

The Bank has established internal limits for the exposures of the Trading Book. In fact, FX positions (FX delta), interest rate sensitivities generated by the derivatives and debt securities portfolios (DV01 or also referred as to rho) and the FX options volatility sensitivity (vega) are measured, reported and controlled against their limits. Limits are established on an aggregate basis but also for some specific tenor points. The use of these limits is daily monitored, controlled and reported by independent control functions to the senior management of the bank. The internal governance framework also establishes that these limits must be approved by the board and reviewed at least annually.

The Bank measures and controls the risk for the Trading Book portfolios using the Value-at-Risk (VaR). The model uses a 99% confidence level, and the most recent one-year observed rates, prices and yields data.

The use of VaR within the year 2025 is illustrated below:

	Value-at-Risk 99% one-day confidence level MCh$
Maximum		1,906
Minimum		516
Average		1,108

Additionally, the Bank performs measuring, limiting, controlling and reporting interest rate exposures and risks for the Banking Book using internally developed methodologies based on the differences in the amounts of assets and liabilities considering the interest rate repricing dates. Exposures are measured according to the Interest Rate Exposure or IRE metric and their corresponding risks using the Earnings-at-Risk or EaR metric. Within these metrics, Prepayment Risk is considered, which corresponds to the customer’s ability to pay, totally or partially, their debt before maturity. For this, a loan flow allocation model is generated with exposure to interest rate fluctuations, according to their prepayment behavior, finally reflecting a decrease in their average maturity term.

193

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

The use of EaR within the year 2025 is illustrated below:

	12-months Earnings-at-Risk 99% confidence level 3 months closing period MCh$
Maximum		228,505
Minimum		178,673
Average		212,032

The regulatory risk measurement for the Trading Book (Market Risk Weighted Assets report or mRWA) is produced by utilizing guidelines provided by the Central Bank of Chile (hereinafter, “BCCh”) and the CMF. The referred methodologies estimate the potential loss that the bank may incur considering standardized fluctuations of the value of market factors such as FX rates, interest rates and volatilities that may adversely impact the value of FX spot positions, interest rate exposures, and volatility exposures, respectively. Interest rates changes are provided by the regulatory entity; moreover, correlation factors and very conservative term are included to explain non-parallel changes in the yield curve.

The risk measurement for the Banking Book, according to regulatory guidelines (RMLB report by its Spanish initials), because of interest rate fluctuations is carried out through the use of standardized methodologies provided by regulatory entities (BCCh and CMF). The report includes models for reporting interest rate gaps and how their value varies, according to rate fluctuations that are defined by the scenarios provided by the regulations. In addition to this, the regulatory entity has requested banks to establish internal limits, separately for short-term and long-term balances, NII and EVE respectively, for these regulatory measurements.

The results effectively realized during the month for trading activities are controlled against defined loss levels and if these levels are exceeded, senior management is notified to evaluate potential corrective actions.

Finally, the Market Risk Management Policy of Banco de Chile enforces to perform daily stress tests for the Trading Book and monthly for the Banking Book. Additionally, the stress test for the FVTOCI portfolio is included, which is reported daily. The output of the stress testing process is monitored against corresponding alert levels; in the case those triggers are breached, the senior management is notified to implement further actions, if necessary. Additionally, these book tests are a fundamental part of establishing the Bank’s price risk appetite framework.

194

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

	Up to 1 month		1 to 3 months		3 to 12 months		1 to 3 years		3 to 5 years		Over 5 years		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Assets as of September 30, 2025
Cash and due from banks		2,030,260		—		—		—		—		—		2,030,260
Transactions in the course of collection		580,213		—		—		—		—		—		580,213
Financial assets at fair value through other comprehensive income:
Debt financial instruments		361,863		359,180		1,341,942		901,055		207,021		112,765		3,283,826
Derivative financial instruments for hedging purposes		181,474		63,213		34,357		450,315		474,620		1,018,774		2,222,753
Financial assets at amortized cost:
Rights by resale agreements and securities lending		18,164		—		—		—		—		—		18,164
Debt financial instruments		1,203		—		20,758		26,600		457,561		—		506,122
Loans and advances to Banks		1,829,399		12,529		227,202		—		—		—		2,069,130
Loans to customers, net		5,336,728		3,233,764		7,881,451		9,120,745		5,884,870		15,717,340		47,174,898
Total Assets		10,339,304		3,668,686		9,505,710		10,498,715		7,024,072		16,848,879		57,885,366

	Up to 1 month		1 to 3 months		3 to 12 months		1 to 3 years		3 to 5 years		Over 5 years		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Assets as of December 31, 2024
Cash and due from banks		2,677,676		—		—		—		—		—		2,677,676
Transactions in the course of collection		382,677		—		—		—		—		—		382,677
Financial assets at fair value through other comprehensive income:
Debt financial instruments		143,990		272,612		867,605		490,101		217,174		96,808		2,088,290
Derivative financial instruments for hedging purposes		747		8,544		311,890		442,555		337,594		893,516		1,994,846
Financial assets at amortized cost:
Rights by resale agreements and securities lending		—		—		—		—		—		—		—
Debt financial instruments		—		25,951		11,478		500,385		159,001		306,586		1,003,401
Loans and advances to Banks		398,595		58,098		216,769		—		—		—		673,462
Loans to customers, net		5,417,405		3,126,005		8,684,037		8,875,282		5,369,386		15,070,223		46,542,338
Total Assets		9,021,090		3,491,210		10,091,779		10,308,323		6,083,155		16,367,133		55,362,690

195

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

	Up to 1 month		1 to 3 months		3 to 12 months		1 to 3 years		3 to 5 years		Over 5 years		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Liabilities as of September 30, 2025
Transactions in the course of payment		509,400		—		—		—		—		—		509,400
Derivative Financial Instruments for hedging purposes		187,881		60,686		22,779		389,292		499,691		1,289,975		2,450,304
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,809,258		—		—		—		—		—		14,809,258
Saving accounts and time deposits		9,674,683		2,970,705		2,578,375		8,204		424		604		15,232,995
Obligations by repurchase agreements and securities lending		15,519		—		—		—		—		—		15,519
Borrowings from financial institutions		296,862		127,634		956,090		144,341		—		—		1,524,927
Debt financial instruments issued (*)		353,683		522,913		1,043,046		3,034,689		2,234,548		5,931,481		13,120,360
Other financial obligation		281,542		—		—		—		—		—		281,542
Regulatory capital financial instruments (subordinated bonds)		3,636		19,755		29,846		91,931		88,704		1,162,478		1,396,350
Total liabilities		26,132,464		3,701,693		4,630,136		3,668,457		2,823,367		8,384,538		49,340,655

	Up to 1 month		1 to 3 months		3 to 12 months		1 to 3 years		3 to 5 years		Over 5 years		Total
	MCh$		MCh$		MCh$		MCh$		MCh$		MCh$		MCh$
Liabilities as of December 31, 2024
Transactions in the course of payment		297,983		—		—		—		—		—		297,983
Derivative Financial Instruments for hedging purposes		1,588		2,755		303,336		381,790		343,096		1,133,338		2,165,903
Financial liabilities at amortized cost:
Current accounts and other demand deposits		14,287,507		—		—		—		—		—		14,287,507
Saving accounts and time deposits		9,437,781		2,670,440		2,138,233		56,593		450		562		14,304,059
Obligations by repurchase agreements and securities lending		9,984		—		—		—		—		—		9,984
Borrowings from financial institutions		21,222		159,438		921,822		—		—		—		1,102,482
Debt financial instruments issued (*)		13,893		158,375		1,178,285		2,983,446		2,328,034		4,472,111		11,134,144
Other financial obligation		284,479		—		—		—		—		—		284,479
Regulatory capital financial instruments (subordinated bonds)		3,140		—		48,654		92,974		89,437		1,153,294		1,387,499
Total liabilities		24,357,577		2,991,008		4,590,330		3,514,803		2,761,017		6,759,305		44,974,040

(*) Amounts shown here are different from those reported in the liabilities report, which is part of the liquidity analysis, due to differences in the treatment of mortgage bonds issued by the Bank in both reports.

196

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

Price Risk Sensitivity Analysis

The Bank uses stress tests as the main sensitivity analysis tool for Price Risk. The analysis is implemented for the Trading Book, Banking Book and the FVTOCI portfolio separately. The Bank has adopted this tool as it is considered more useful than fluctuations in business as usual scenario, such as VaR or EaR, given that:

(i) The financial crisis shows market factors fluctuations that are materially larger than those used in the VaR with 99% of confidence level or EaR with 99% of confidence level.

(ii) The financial crisis also shows that correlations between these fluctuations are materially different from those used in the VaR computation, since a crisis precisely indicates severe disconnections between the behaviors of market factors fluctuations respect to the patterns observed under normal conditions.

(iii) Trading liquidity dramatically diminishes during financial distress and especially in emerging markets. Therefore, the overnight VaR number might not be representative of the loss for trading portfolios in such environment since closing exposures period may exceed one business day. This may also happen when calculating EaR, even considering three months as the closing period.

The impacts are determined by mathematical simulations of fluctuations in the values of market factors, and, estimating the changes of the economic and /or accounting value of the financial positions.

197

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

To comply with IFRS 9, the following exercise was included illustrating an estimation of the impact of extreme but reasonable fluctuations of interest rates, swaps yields, FX rates and exchange volatility, which are used for valuing Trading Book, Banking Book and the FVTOCI portfolio. Given that the Bank’s portfolio includes positions denominated in nominal and real interest rates, these fluctuations must be aligned with extreme but realistic Chilean inflation changes forecasts.

For the Trading Book, the exercise is implemented by multiplying the sensitivities by the fluctuations obtained as the results of mathematical simulations over a two-week time horizon and using the maximum historical volatility, within a significant period of time, in each of the market factor present. In the case of the FVTOCI portfolio a four-week time horizon is used due to liquidity constrains; Banking Book impacts are estimated by multiplying cumulative gaps by forward interest rates fluctuations modeled over a three-month time horizon and using the maximum historical volatility of interest fluctuations but limited by maximum fluctuations and / or levels observed within a significant period of time. It is relevant to note that the methodology might ignore some portion of the interest rates convexity, since it is not captured properly when large fluctuations are modeled. In any case, given the magnitude of the changes, the methodology may be reasonable enough for the purposes and scope of the analysis.

The following table illustrates the fluctuations resulting from the main market factors in the maximum stress test exercise, or more adverse, for the Trading Book.

The directions or signs of these fluctuations are those that correspond to those that generate the most adverse impact at the aggregate level.

Average Fluctuations of Market Factors for Maximum Stress Scenario Trading Book
	CLP Derivatives (bps)			CLP Bonds (bps)		CLF Derivatives (bps)			CLF Bonds (bps)			USD Offshore SOFR Derivatives (bps)		Spread USD On/Off Derivatives (bps)
Less than 1 year		(4	)		62		123			(52	)		1		(126	)
Greater than 1 year		(16	)		123		(34	)		100			2		(29	)

bps = basis points.

198

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

The worst impact on the Bank’s Trading Book as of September 30, 2025, as a result of the simulation process described above, is as follows:

Most Adverse Stress Scenario P&L Impact Trading Book (MCh$)
CLP Interest Rate	(13,417	)
Derivatives	1
Debt instruments	(13,418	)
CLF Interest Rate	(9,073	)
Derivatives	(2,693	)
Debt instruments	(6,380	)
Interest rate USD offshore	(34	)
Domestic/offshore interest rate spread USD	(4,324	)
Total Interest rates	(26,848	)
Banking spread	—
Total FX and FX Options	(35	)
Total	(26,883	)

The modeled scenario would generate losses in the Trading Book for Ch$26,883 million. In any case, such fluctuations would not result in material losses compared to Basic Capital or to the P&L estimate for the next 12-months.

The impact on the Banking Book as of September 30, 2025, which does not necessarily mean a net loss (gain) but a lower (higher) net income from funds generation (resulting in the generation of the net interest rate), is shown below:

Most Adverse Stress Scenario 12-Month Revenue Banking Book (MCh$)
Impact by Base Interest Rate shocks	(290,523	)
Impact due to Spread Shocks	(12,312	)
Higher / (Lower) Net revenues	(302,835	)

199

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(3) Market Risk, continued:

(b) Price Risk, continued:

The impact on the FVTOCI portfolio it is show in the following tables. First are the main fluctuation in the market factors, due to the scenarios provided for the stress test meltdown (more adverse), for this portfolio.

The sign of the fluctuations below, correspond to the ones that generate the most adverse impact.

Average Fluctuations of Market Factors for Maximum Stress Scenario FVTOCI Portfolio
	CLP Bonds (bps)		CLF Bonds (bps)		USD Offshore SOFR Derivatives (bps)		Spread USD SOFR/CAM Derivatives (bps)
Less than 1 year		189		837		2		80
Greater than 1 year		126		305		8		28

bps = basis points

The worst impact on the Bank’s FVTOCI portfolio as of September 30, 2025, because of the simulation process described above, is as follows:

Most Adverse Stress Scenario P&L Impact FVTOCI portfolio (MCh$)
CLP Debt Instrument	(43,364	)
CLF Debt Instrument	(79,867	)
Interest rate US SOFR	(2	)
Banking spread	(6,776	)
Corporative spread	(1,671	)
Total	(131,680	)

The modeled for the FVTOCI Portfolio would generate potential impacts on equity accounts for Ch$131,680 million.

The main negative impact on the Trading Book would occur because of an increase in rates on debt instruments in CLP and CLF over 1 year, while in the case of the FVTOCI portfolio the main impact comes from upward fluctuations in interest rates of debt instruments in CLP and CLF greater than 1 year. For its part, the lowest potential income in the next 12 months in the Banking Book would occur in a scenario of a sharp inflation rates and a limited fall in nominal interest rates.

200

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(4) Other Information related to Financial Risks:

Offsetting of financial assets and liabilities:

The Bank trades financial derivatives with foreign counterparties using ISDA Master Agreement (International Swaps and Derivatives Association, Inc.), under legal jurisdiction of the City of New York – USA or London – United Kingdom. Legal framework in these jurisdictions, along with documentation mentioned, it allows Banco de Chile the right to anticipate the maturity of the transaction and then, offset the net value of those transactions in case of default of counterparty. Additionally, the Bank has negotiated with these counterparties an additional annex (CSA Credit Support Annex), that includes other credit mitigating, such as entering margins on a certain amount of net value of transactions, early termination (optional or mandatory) of transactions at certain dates in the future, coupon adjustment of transaction in exchange for payment of the debtor counterpart over a certain threshold amount, etc.

Below are detail the contracts susceptible to offset:

	Fair Value				Negative Fair Value of contracts with right to offset						Positive Fair Value of contracts with right to offset						Financial Collateral						Net Fair Value
	September		December		September			December			September			December			September			December			September		December
	2025		2024		2025			2024			2025			2024			2025			2024			2025		2024
	MCh$		MCh$		MCh$			MCh$			MCh$			MCh$			MCh$			MCh$			MCh$		MCh$
Derivative financial assets		1,835,319		2,377,312		(818,465	)		(817,430	)		(668,129	)		(1,103,430	)		(162,378	)		(169,344	)		186,347		287,108
Derivative financial liabilities		2,096,765		2,585,846		(818,465	)		(817,430	)		(668,129	)		(1,103,430	)		(378,814	)		(334,897	)		231,357		330,089

201

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(4) Operational risk:

One of the Bank’s objectives is to monitor, control and maintain at adequate levels, the risk of losses resulting from a lack of adequacy or a failure of processes, personnel and/or internal systems, or due to external events. This definition includes legal risk and excludes strategic and reputational risk.

Operational risk is inherent to all activities, products, and systems, and is transversal to the entire organization, encompassing its strategic, business, and support processes. All Bank collaborators are responsible, within their respective areas of responsibility, for managing and controlling the operational risk inherent in their activities, as its materialization can generate direct or indirect financial losses.

To face this risk, the Bank has defined a Regulatory Framework and a governance structure according to the volume and complexity of its activities. The Corporate Risk Division administer the management of this risk, through the establishment of a Global Control Management. Likewise, the “Superior Committee for Operational Risk” and the “Committee for Operational Risk” supervise it.

The Operational Risk Policy defines a comprehensive management model based on four main processes that ensure an adequate control environment in the organization.

These processes are implemented in the different areas of Operational Risk action, using various management and control tools.

202

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(5) Operational risk, continued:

The aforementioned processes correspond to:

1. Identification and Evaluation: At Banco de Chile, this process considers internal and external factors, which allows us to better understand operational risk, and thus allocate resources and define strategies efficiently and effectively.

The Bank promotes the use of methodologies and procedures with the objective of guaranteeing an adequate identification and evaluation of these risks, both inherent and residual. These are executed with a frequency that allows knowing the operational risks in a timely manner.

2. Control and Mitigation: Determination of acceptable risk levels and mitigation actions to be applied in case of deviation from these levels. This process aims to maintain risk at adequate levels.

Banco de Chile will execute a set of control and mitigation tools in the different areas of management, which will make it possible to alert deviations in exposure to operational risk, where mitigation measures will be evaluated to solve them.

3. Monitoring and Reporting: This process aims to guarantee the monitoring of the main risks and inform the different interested parties.

At Banco de Chile, monitoring and reporting will consider information related to the different areas of management. If necessary, the results of the monitoring activities will be included in the relevant government instances.

4. Operational Risk Culture: The Global Control Management plans operational risk culture programs, aimed at raising awareness and training Bank employees in risk identification, control effectiveness, and event detection in their normal operating activities, so that each collaborator contributes to reduce the occurrence of risk events and mitigate their impact on the business.

Additionally, the comprehensive management of Operational Risk considers the following areas:

− Fraud Management

− Process Assessment

− Testing of Controls

− Event Management

− Loss Base Management

− Profile and Risk Appetite Framework

− Execution of Stress Test Models for Operational Risk

− Supplier Management

− Management Self-Assessment Matrix

− Operational Risk Assessment for Projects

− Subsidiary Control

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

(5) Operational risk, continued:

All areas mentioned above, together with the corresponding Regulatory Framework and governance structure, perform the overall management of Operational Risk. In this way, Banco de Chile and its Subsidiaries ensure an adequate environment for the management of operational risk.

Below is the exposure to net loss, gross loss and recoveries due to operational risk events as of September 30, 2025 and 2024:

	September 2025							September 2024
	Lost gross		Recoveries			Lost net		Lost gross		Recoveries			Lost net
Category	MCh$		MCh$			MCh$		MCh$		MCh$			MCh$
Internal fraud		85		(1	)		84		54		—			54
External fraud		19,693		(10,200	)		9,493		18,458		(10,110	)		8,348
Work practices and safety in the business position		1,162		—			1,162		1,032		(1	)		1,031
Customers, products and business practices		331		—			331		543		—			543
Damage to physical assets		458		(14	)		444		792		(152	)		640
Business interruption and system failures		370		(5	)		365		2,061		(1,416	)		645
Execution, delivery and process management		1,397		(124	)		1,273		2,564		(20	)		2,544
Total		23,496		(10,344	)		13,152		25,504		(11,699	)		13,805

Cybersecurity

The Cybersecurity Engineering and Architecture Management is responsible for establishing and improving identity and access management, protecting data, ensuring regulatory compliance, and optimizing access controls through IAM technologies and cross-functional collaboration. The Technological Risk and Cyber Intelligence management is tasked with protecting and monitoring information assets, containing and eradicating threats, and managing cybersecurity incidents proactively and promptly in accordance with the threat landscape.

On the other hand, the Technology Risk and Cyber Intelligence Management aims to ensure the security and integration of technology, information security, and cybersecurity risks, preventing cybersecurity-related attacks. This management handles cyber intelligence requirements to support strategic decision-making and strengthen security and resilience against threats.

Finally, the Cybersecurity Management and Subsidiary Control is responsible for managing the cybersecurity strategy, processes, policies, and procedures through a comprehensive approach, supporting risk management as well as cybersecurity projects and budgeting.

204

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

To ensure compliance with objectives related to customer service delivery, the bank has a Business Continuity Management, which, through its Policy and Standard, establishes guidelines to manage, control, and administer recovery strategies in contingency situations. It maintains the crisis governance model and ensures the continuity of critical services and operations related to the payment chain through a resilient, comprehensive model that includes plans and controlled tests to reduce the impact of disruptive events that may affect the bank. Additionally, the role and responsibilities of the Information Security Officer (ISO) are defined, operating independently from the Cybersecurity Division. The ISO’s function is to design and implement controls by monitoring the tasks performed by the organizational units responsible for information security, cybersecurity, and technology risk within the Bank and its subsidiaries.

That is why Business Continuity has methodologies and controls that contribute to the application of the comprehensive model within the corporation, mainly represented in the following management areas:

− Document Management: It consists of carrying out methodological processes of updating the documentation that supports Business Continuity in operational and technological areas, with the aim of keeping the strategy implemented in the Bank up to date and in accordance with the guidelines of Business Continuity Management (BCM).

− Business Continuity Tests: It refers to annually scheduled contingency simulations that address the 5 risk scenarios defined for the Bank (Failure in Technology Infrastructure, Failure in Physical Infrastructure, Massive Absence of Personnel, Failure in Critical Supplier Service and Cybersecurity), allowing to maintain constant training and integration of critical personnel operating the payment chain, under the defined contingency procedures that support the Bank’s critical products and services.

− Crisis Management: Internal process of the Bank that maintains and trains the key executive roles associated with the Crisis Groups in conjunction with the main recovery strategies and structures defined in the BCM model. In this way, it constantly strengthens the different areas necessary for preparation, execution and monitoring, that will allow facing crisis events in the Bank.

− Critical Supplier Management: This involves the management, control and testing of Business Continuity Plans implemented by the suppliers involved in the processing of critical products and services for the Bank, associated with the risk scenarios established in direct relation to the contracted service.

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47. Risk Management and Report, continued:

Business Continuity, continued:

− Alternative Site Management: It includes the continuous management and control of secondary physical locations for the Bank’s critical units, to keep the operation active in case of failure in the main work location. The objective is to protect and maintain the technological and operational functionalities of the alternative sites, to reduce recovery times in case of crisis and that activation is effective when its use is required.

− Relations with subsidiaries and External Entities: It consists of the permanent control, management and leveling on the compliance of Subsidiaries under the methodology and strategic lines established by the Bank in crisis environments and Business Continuity Management. It also includes the global management with the requirements of internal and external regulators.

− Continuous Improvement: considers the application of processes, automation and the adaptation of resources used in the internal processes of the Business Continuity Model, with the objective of improving response in the delivery and analysis of information in contingencies, complementing the managed processes of the BCM.

− Training: It includes the development and implementation of processes and instances prepared under different learning methodologies to strengthen and empower employees on the areas of the Business Continuity Model.

− Cybersecurity Control: Design and implement independent controls by monitoring the tasks carried out by the organizational units responsible for the Bank’s information security, cybersecurity and technological risk.

The management and unification of the described areas, together with the compliance of the implemented regulations and the structured governability, constitute the Business Continuity Model of the Bank of Chile.

206

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

48. Information on Regulatory Capital and Capital Adequacy Ratios:

Requirements and Capital Management:

The main objectives of the Bank’s capital management are to ensure the adequacy and quality of its capital, at a consolidated level, based on the adequate management of the risks it faces in its operations, establishing sufficient capital levels, through the definition of internal objectives, that supports both the business strategy in both normal and stress scenarios in the short and medium term, thus ensuring compliance with regulatory requirements, coverage of its material risks, a solid credit classification and the generation of adequate capital clearances. During 2025, the Bank has met the required capital requirements and its internal sufficiency objectives.

As part of its Capital Management Policy, the Bank has established capital sufficiency alerts and limits approved by the Board of Directors, which are monitored by the governance structures that the Bank has established for these purposes, including the Capital Management Committee. During 2025, none of the internal alerts defined by the Bank were activated as part of the Capital Risk Appetite Framework. In this sense, the Bank manages capital based on its strategic objectives, its risk profile and its ability to generate cash flows, as well as the economic and business context in which it operates. If it requires strengthening its capital structure, the Bank may, among other options, propose to its shareholders meeting modifications to the dividend payment ratio, as well as issue basic capital, additional tier 1 capital or tier 2 capital instruments.

Capital Requirements

In accordance with the General Banking Law, the effective equity of a bank may not be less than 8% of its risk-weighted assets (RWA), net of required provisions. Additionally, it establishes that the Basic Capital may not be less than 4.5% of its APR or 3% of its total assets, net of required provisions. Regarding Tier 1 capital, corresponding to the sum of Basic Capital and Additional Tier 1 Capital, the latter in the form of bonds with no maturity date and preferred shares, it is established that it may not be less than 6% of their RWAs, net of required provisions. Likewise, banking entities must comply, as established by current regulations or regulators, with buffers and capital charges, such as the conservation buffer, the countercyclical buffer and capital charges by the systemically important buffer and/or Pillar 2.

On May, 2023, the Central Bank reported that its board agreed to activate the counter-cyclical core capital buffer for banks, at a local banking industry level, equivalent to 0.5% of the risk-weighted assets of banking institutions, effective beginning in May 2024. In the monetary policy meeting of November 2024, the Central Bank agreed to maintain the same level of 0.5% requirement for the capital buffer.

207

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

48. Information on Regulatory Capital and Capital Adequacy Ratios, continued:

On January 16, 2024, the Financial Market Commission (CMF) reported that, as a result of the supervision process, it resolved to apply additional capital requirements of Pillar 2 of 0.5% for Banco de Chile within an implementation period of four years. This charge must be constituted in a ratio of 25% no later than June 30, 2024. Likewise, this requirement must be recognized at least 56.3% with basic capital in proportion to the minimum legal requirements. On January 17, 2025 the CMF communicated that, as a result of the supervisory process, it decided to maintain the additional capital requirement for Pillar 2 in effect for Banco de Chile as of that date, equivalent to 0.13% of the APR, which was fully constituted in June 2025.

On April 1, 2025, the CMF reported the result of the annual review of the systemic importance rating for local banks, maintaining an additional basic capital charge of 1.25% of the APR for Banco de Chile, payable as of December 1, 2025 in accordance with the phase-in implementation defined by the regulations, equivalent to 100% of such percentage.

It should be noted that the Basel III banking solvency standards still consider a series of transitory regulations. These measures include: i) the gradual adoption of requirements for systemic banks, ii) the gradual application of adjustments to regulatory capital, iii) gradualness to continue recognizing subordinated bonds issued by banking subsidiaries as effective equity, among other matters. It is important to mention that on December 1, 2024 the gradual adaption of the conservation buffer, reaching 2.5% of risk-weighted assets, which is fully constituted by Banco de Chile.

208

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

48. Information on Regulatory Capital and Capital Adequacy Ratios, continued:

Information on regulatory capital and capital adequacy indicators is presented below:

	Total assets, risk-weighted assets and components of the effective equity according to Basel III		Local and Overall consolidated September 30, 2025		Local and Overall consolidated December 31, 2024
Item No.	Item description	Note	MCh$		MCh$
1	Total assets according to the statement of financial position			55,470,093		52,095,441
2	Non-consolidated investment in subsidiaries	a		—		—
3	Assets discounted from regulatory capital, other than item 2	b		2,010,395		2,544,175
4	Derivative credit equivalents	c		1,065,447		1,056,941
5	Contingent loans	d		3,098,732		3,104,187
6	Assets generated by the intermediation of financial instruments	e		—		—
7	= (1-2-3+4+5-6) Total assets for regulatory purposes			57,623,877		53,712,394
8.a	Credit risk weighted assets, estimated according to the standard methodology (CRWA)	f		33,391,734		32,704,910
8.b	Credit risk weighted assets, estimated according to internal methodologies (CRWA)	f		—		—
9	Market risk weighted assets (MRWA)	h		1,629,656		1,309,590
10	Operational risk weighted assets (ORWA)	g		4,178,268		4,339,979
11.a	= (8.a/8.b+9+10) Risk-weighted assets (RWA)			39,199,658		38,354,479
11.b	= (8.a/8.b+9+10) Risk-weighted assets, after application of the output floor (RWA)			39,199,658		38,354,479
12	Owner’s equity			5,681,544		5,622,999
13	Non-controlling interest	i		1		2
14	Goodwill	j		—		—
15	Excess minority investments	k		—		—
16	= (12+13-14-15) Core Tier 1 Capital (CET1)			5,681,545		5,623,001
17	Additional deductions to core tier 1 capital, other than item 2	l		110,946		111,087
18	= (16-17-2) Core Tier 1 Capital (CET1)			5,570,599		5,511,914
19	Voluntary provisions (additional) imputed as additional Tier 1 capital (AT1)	m		—		—
20	Subordinated bonds imputed as additional tier 1 capital (AT1)	m		—		—
21	Preferred shares allocated to additional tier 1 capital (AT1)			—		—
22	Bonds without a fixed term of maturity imputed to additional tier 1 capital (AT1)			—		—
23	Discounts applied to AT1	l		—		—
24	= (19+20+21+22-23) Additional Tier 1 Capital (AT1)			—		—
25	= (18+24) Tier 1 Capital			5,570,599		5,511,914
26	Voluntary provisions (additional) imputed as Tier 2 capital (T2)	n		417,397		408,811
27	Subordinated bonds imputed as Tier 2 capital (T2)	n		1,054,254		1,034,567
28	= (26+27) Equivalent tier 2 capital (T2)			1,471,651		1,443,378
29	Discounts applied to T2	l		—		—
30	= (28-29) Tier 2 capital (T2)			1,471,651		1,443,378
31	= (25+30) Effective equity			7,042,250		6,955,292
32	Additional basic capital required for the constitution of the conservation buffer	o		979,992		958,862
33	Additional basic capital required to set up the countercyclical buffer	p		195,998		191,772
34	Additional basic capital required for banks qualified as systemic	q		367,497		359,573
35	Additional capital required for the evaluation of the adequacy of effective equity (Pillar 2)	r		38,220		47,943

a) Corresponds the value of the investment in subsidiaries that are not consolidated. Applies only in the local consolidation when the bank has foreign subsidiaries, subtracting totally its value in assets and CET1.

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

48. Information on Regulatory Capital and Capital Adequacy Ratios, continued:

b) Corresponds the value of the asset items that are subtracted from the regulatory capital, in accordance with the paragraph(a) of title N°3 of chapter 21-30 of the RAN.

c) Corresponds the credit equivalents of the derivative instruments, in accordance with the paragraph (b) of title N°3 of chapter 21-30 of the RAN.

d) Corresponds the contingent exposure according to the paragraph c) of the title N°3 of chapter 21-30 of the RAN.

e) Corresponds the intermediation of financial instrument assets in the name of the bank on behalf of third parties that are consolidated as established in the paragraph d) of the title N°3 of chapter 21-30 of the RAN.

f) Corresponds the estimated credit risk weighted assets according to the chapter 21-6 of RAN. If the bank does not have the authorization to apply internal methodologies, needs to inform the field 8.b as zero.

g) Corresponds the estimated market risk weighted assets according to the chapter 21-7 of the RAN.

h) Corresponds the estimated operational risk weighted assets according to the chapter 21-8 of the RAN.

i) Corresponds to the non-controlling interest, depending on the level of consolidation, up to 20% of the owners’ assets.

j) Assets that correspond to goodwill.

k) Corresponds to the balances of investment assets in non-business support companies that do not participate in the consolidation, above 5% of the owners’ equity.

l) In the case of CET1 and T2, banks must estimate the equivalent value for each tier of capital, as well as that obtained by fully applying Chapter 21-1 of the RAN. Then, the difference between the equivalent value and the fully applied value must be weighted by the discount factor in force on the reporting date according to the transitional provisions of Chapter 21-1 of the RAN and reported in this row. In the case of the AT1, the discounts apply directly if they exist

m) Provisions and subordinated bonds allocated to additional capital tier 1 (AT1), as established in Chapter 21-2 of the RAN.

n) Provisions and subordinated bonds attributed to the equivalent definition of tier 2 capital (T2), as established in Chapter 21-1 of the RAN.

o) Corresponds to the additional basic capital (CET1) for the constitution of the conservation buffer, as established in Chapter 21-12 of the RAN.

p) Corresponds to the additional basic capital (CET1) for the constitution of the counter-cyclical buffer, as established in Chapter 21-12 of the RAN.

q) Corresponds to the additional basic capital (CET1) for banks qualified as systemic, as established in Chapter 21-11 of the RAN.

r) Corresponds to the additional capital for the evaluation of the sufficiency of the effective equity (Pillar 2) of the bank, as established in Chapter 21-13 of the RAN.

210

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

48. Information on Regulatory Capital and Capital Adequacy Ratios, continued:

	Capital Adequacy Ratios and Regulatory Compliance according to Basel III		Local and Overall consolidated September 30, 2025			Local and Overall consolidated December 31, 2024
No. Item	Item description (*)	Note	%			%
1	Leverage Ratio (T1 I18/T1 I7)			9.67	%		10.26	%
1.a	Leverage Ratio that the bank must meet, considering the minimum requirements	a		3	%		3	%
2	CET 1 Capital Ratio (T1 I18/T1 I11.b)			14.21	%		14.37	%
2.a	CET 1 Capital Ratio that the bank must meet, considering the minimum requirements	a		5.51	%		5.51	%
2.b	Capital buffer shortfall	b		—			—
3	Tier 1 Capital Ratio (T1 I25/T1 I11.b)			14.21	%		14.37	%
3.a	Tier 1 Capital Ratio that the bank must meet, considering the minimum requirements	a		7.04	%		7.03	%
4	Regulatory Capital Ratio (T1 I31/T1 I11.b)			17.97	%		18.13	%
4.a	Regulatory Capital Ratio that the bank must meet, considering the minimum requirements	a		9.07	%		9.06	%
4.b	Regulatory Capital Ratio that the bank must meet, considering the charge for article 35 bis	c		N/A			N/A
4.c	Regulatory Capital Ratio that the bank must meet, considering the minimum requirements, conservation buffer and countercyclical buffer	b		12.07	%		12.06	%
5	Credit rating	d		A			A
	Regulatory compliance for Capital Adequacy
6	Additional provisions computed in Tier 2 capital (T2) in relation to CRWA (T1 I26/T1 I8.a)	e		1.25	%		1.25	%
7	Subordinated bonds computed as Tier 2 capital (T2) in relation to CET 1 Capital	f		18.56	%		18.40	%
8	Additional Tier 1 Capital (AT1) in relation to CET 1 Capital (T1 I24/T1 I18)	g		—			—
9	Voluntary (additional) provisions and subordinated bonds computed as AT1 in relation to RWAs ((T1 I19+T1 I20)/T1 I11.b)	h		N/A			N/A

(*) T1 Ix: corresponds to item x of the previous table.

a) In the case of the leverage indicator, the requirement is 3% without prejudice to the additional requirements for systemic banks that could be set according to the provisions of Chapter 21-30 of the RAN.

In the case of core capital, the bank considers a charge of 4.5% of risk-weighted assets (RWA) plus the systemic charge and Pillar 2 requirements.

In Tier 1 capital, a value of 6% plus the systemic bank charge and Pillar 2 charge is considered the minimum requirement.

For effective equity, 8% of the RWA is considered, adding to this value the additional charges for systemic bank and Pillar 2.

The systemic bank and Pillar 2 requirements for Banco de Chile are equivalent to 1.25% and 0.13%, respectively. The transitional provisions require 75% of the capital charge per systemic bank and 100% of the charge for Pillar 2 for Banco de Chile (25% as of December 31, 2024 equivalent to 0.125%) which is covered by 56.3% with basic capital.

b) The capital buffer deficit must be estimated according to the provisions of Chapter 21-12 of the RAN. This value defines the restriction on the distribution of dividends, as provided in the Chapter mentioned above.

In the case of effective equity, the requirement of 100% of the conservation buffer of 2.5% and a counter-cyclical capital charge are added to the value reported in note 4.a). of 0.5%.

c) It corresponds to the effective equity requirement in force by article 35 bis of the General Banking Law.

d) It corresponds to the solvency classification as established in article 61 of the general banking law.

e) Limit is equivalent to 1.25% when using standard methodology for determining CRWAs.

f) Limit is equivalent to 50% of the basic capital, considering the discounts applied to these instruments according to Chapter 21-1 of the RAN.

g) Additional Tier 1 capital cannot exceed 1/3 of core capital.

h) Additional provisions and subordinated bonds could be temporarily allocated until November 2023 to AT 1 for up to 1% of the RWA as of December 1, 2021. This value decreased annually by 0.5% in accordance with the transitional provisions of Chapter 21-2 of the RAN.

211

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

49. Subsequent Events:

(a) During 2025, Banco de Chile has reported as an essential event the following placements in the local market of senior, dematerialized and bearer bonds issued by Banco de Chile and registered with the Securities Registry of the Financial Market Commission:

Date	Registration number in the Securities Registry	Serie	Amount		Currency	Maturity date	Average rate
October 28, 2025	11/2022	GA		650,000	UF	05/01/2034		2.99	%
October 28, 2025 (*)	20240002	HW		150,000	UF	06/01/2044		3.03	%

(*) The bonds have been registered under the Automatic Registration modality, with the registration number dated April 5, 2024.

(b) During the period 2025 Banco de Chile has reported as an essential fact the following placements in the foreign market, issued under its Medium Term Notes Program (“MTN”):

Date	Amount	Currency	Maturity date	Average rate
October 22, 2025	70,000,000	AUD	10/30/2035		BBSW3M +1.28	%

The Interim Consolidated Financial Statements of Banco de Chile for the period ended September 30, 2025 were approved by the Directors on October 29, 2025.

In Management’s opinion, there are no other significant subsequent events that affect or could affect the Interim Consolidated Financial Statements of Banco de Chile and its subsidiaries between September 30, 2025 and the date of issuance of these Interim Consolidated Financial Statements.

Héctor Hernández G. General Accounting Manager	Eduardo Ebensperger O. Chief Executive Officer

212