| Banco Itaú Chile and subsidiaries
Notes to the Interim Consolidated Financial Statements
As of June 30, 2023 and December 31, 2022 and for the three and six months periods ended as of
June 30, 2023 and 2022
Banco Itaú Chile and subsidiaries – Interim Consolidated Financial Statements– June 30, 2023 215
Note 46 – Financial and Non Financial Assets and Liabilities by Currency
The following are the amounts of financial and non-financial assets and liabilities for the most relevant
currencies at the end of the periods ended as of June 30, 2023 and December 31, 2022.
As of June 30, 2023
Local currency Foreign currency
CLP CLF Exchange rate
readjustment USD EUR GBP CHF JPY CNY COP Otras Total
Financial assets 14,589,804 11,884,335 — 4,736,600 49,243 — 5 7,203 — 5,050,272 — 36,317,462
Financial assets for trading at fair value
through profit or loss 2,472,952 393,643 — 810,520 — — — — — 487,743 — 4,164,858
Financial assets not held for trading valued
mandatorily at fair value through profit or
loss
— — — 48,095 — — — — — — — 48,095
Financial assets at fair value through profit
or loss — — — — — — — — — — — —
Financial assets at fair value through other
comprehensive income 3,887,739 218,515 — 529,471 — — — — — 256,891 — 4,892,616
Derivative financial instruments held for
hedge accounting 42,300 — — 24,356 — — — — — 20,446 — 87,102
Financial assets at amortized cost 8,186,813 11,272,177 — 3,324,158 49,243 — 5 7,203 — 4,285,192 — 27,124,791
Investments under resale agreements 70,676 — — — — — — — — 76,681 — 147,357
Financial debt instruments 464,361 391,043 — — — — — — — 364,803 — 1,220,207
Interbank loans — — — 7,767 — — — — — 11,520 — 19,287
Loans and accounts receivable from
customers - Commercial 5,432,438 4,346,735 — 3,291,672 49,243 — 5 7,203 — 2,461,957 — 15,589,253
Loans and accounts receivable from
customers - Mortgage 3,158 6,532,988 — — — — — — — 666,569 — 7,202,715
Loans and accounts receivable from
customers - Consumer 2,216,180 1,411 — 24,719 — — — — — 703,662 — 2,945,972
Non Financial assets 2,228,943 4,479 410 1,556,263 52,847 547 226 30,463 786 384,116 1,769 4,260,849
Cash and bank deposits 824,170 — — 979,477 34,451 547 127 30,463 433 129,739 1,237 2,000,644
Cash in process of collection 123,377 — — 199,759 14,931 — — — 353 — 503 338,923
Investments in companies 17,895 — — 6,571 3 — — — — — — 24,469
Intangible assets 658,325 — — 292 — — — — — 32,017 — 690,634
Fixed assets 22,923 — — 637 — — — — — 15,862 — 39,422
Right of use assets under lease agreements 86,197 — — 5,297 — — — — — 14,727 — 106,221
Current taxes 71,525 — — — — — — — — 42,878 — 114,403
Deferred taxes 209,889 — — 15,123 — — — — — 78,140 — 303,152
Other assets 204,094 4,479 410 348,998 3,462 — 99 — — 60,789 29 622,360
Non-current assets and disposable groups
for sale 10,548 — — 109 — — — — — 9,964 — 20,621
Total assets 16,818,747 11,888,814 410 6,292,863 102,090 547 231 37,666 786 5,434,388 1,769 40,578,311
Financial liabilities 16,646,194 7,359,061 187 4,806,868 35,789 61 183 37,707 1 5,321,950 93 34,208,094
Financial liabilities for trading at fair value
through profit or loss 2,003,671 149,246 — 798,883 — — — — — 143,785 — 3,095,585
Financial liabilities designated at fair value
through profit or loss — — — — — — — — — — — —
Financial derivative contracts and
accounting hedges 92,151 — — — — — — — — 60,067 — 152,218
Financial liabilities at amortized cost 14,549,847 7,142,308 1 4,002,527 35,789 61 183 37,707 1 5,102,558 93 30,871,075
Deposits and other demand liabilities 2,811,008 29,090 — 695,372 13,907 61 183 1,424 1 1,873,771 93 5,424,910
Time deposits and other time liabilities 7,694,412 1,258,489 1 1,761,773 1 — — — — 2,054,944 — 12,769,620
Obligations under repurchase agreements 275,300 — — 42,695 — — — — — 174,879 — 492,874
Interbank borrowings 3,007,242 — — 1,193,116 21,881 — — 36,283 — 562,092 — 4,820,614
Debt instruments issued 707,284 5,854,729 — — — — — — — 436,872 — 6,998,885
Other financial liabilities 54,601 — — 309,571 — — — — — — — 364,172
Lease contracts liabilities 525 67,507 186 5,458 — — — — — 15,540 — 89,216
Non Financial liabilities 921,179 1,206,558 — 534,203 23,186 191 2 3 410 148,720 515 2,834,967
Cash in process of being cleared 294,698 — — 113,054 21,433 191 2 3 410 — 515 430,306
Issued regulatory capital financial instrument — 1,097,503 — 139,881 — — — — — 28,600 — 1,265,984
Provisions for contingencies 67,563 — — 1,533 — — — — — 51,976 — 121,072
Provisions for dividends, interest payments
and revaluation of bonds with no fixed
maturity
64,825 — — — — — — — — — — 64,825
Special provisions for credit risk 179,384 — — 25,333 — — — — — 22,558 — 227,275
Current taxes 175 — — — — — — — — 640 — 815
Deferred taxes — — — — — — — — — — — —
Other liabilities 314,534 109,055 — 254,402 1,753 — — — — 44,946 — 724,690
Liabilities included in disposable groups for
sale — — — — — — — — — — — —
Total liabilities 17,567,373 8,565,619 187 5,341,071 58,975 252 185 37,710 411 5,470,670 608 37,043,061
Assets (liabilities), net (748,626) 3,323,195 223 951,792 43,115 295 46 (44) 375 (36,282) 1,161 3,535,250 |