6-K - BCH - Equibles

FORM 6-KSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

of the Securities Exchange Act of 1934

For the month of April, 2026

Commission File Number 001-15266

BANK OF CHILE

(Translation of registrant’s name into English)

Ahumada 251 Santiago, Chile

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F☐

BANCO DE CHILE

REPORT ON FORM 6-K

Attached Banco de Chile’s Consolidated Financial Statements with notes as of March 31, 2026.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: April 30, 2026

Banco de Chile
	/S/ Eduardo Ebensperger O.
By:	Eduardo Ebensperger O.
	CEO

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	1
Interim Consolidated Statements of Income	3
Interim Consolidated Statements of Other Comprehensive Income	5
Interim Consolidated Statements of Cash Flows	6
Interim Consolidated Statements of Changes in Equity	8
1.	Company information:	9
---	---	---
2.	Summary of Significant Accounting Policies:	10
3.	New Accounting Pronouncements Issued and Adopted, or Issued that have not yet been Adopted:	47
4.	Changes in Accounting Policies	49
5.	Relevant Events:	50
6.	Business Segments:	52
7.	Cash and Cash Equivalents:	55
8.	Financial Assets Held for Trading at Fair Value through Profit or Loss:	56
9.	Non-trading Financial Assets mandatorily measured at Fair Value through Profit or Loss:	58
10.	Financial Assets and Liabilities designated as at Fair Value through Profit or Loss:	58
11.	Financial Assets at Fair Value through Other Comprehensive Income:	59
12.	Derivative financial instruments for hedging purposes:	61
13.	Financial assets at amortized cost:	64
14.	Investments in other companies:	84
15.	Intangible Assets:	86
16.	Property and equipment:	87
17.	Right-of-use assets and Lease liabilities:	88
18.	Taxes:	91
19.	Other Assets:	96
20.	Non-current assets and disposal groups held for sale and Liabilities included in disposal groups for sale:	97
21.	Financial liabilities held for trading at fair value through profit or loss:	98
22.	Financial liabilities at amortized cost:	99
23.	Regulatory capital financial instruments:	104
24.	Provisions for contingencies:	107
25.	Provision for dividends:	111
26.	Special provisions for credit risk:	112
27.	Other Liabilities:	113
28.	Equity:	114
29.	Contingencies and Commitments:	119
30.	Interest Revenue and Expenses:	123
31.	Inflation indexation revenue and expense:	125
32.	Fee and commission income and expense:	127
33.	Net Financial Result:	128
34.	Income from investments in other companies:	129
35.	Income (expense) from non-current assets and disposal groups held for sale not admissible as discontinued operations:	130
36.	Other operating Income and Expenses:	130
37.	Personnel expenses:	131
38.	Administrative expenses:	132
39.	Depreciation and Amortization:	133
40.	Impairment of non-financial assets:	133
41.	Credit loss expense:	134
42.	Income from discontinued operations:	136
43.	Related Party Disclosures:	136
44.	Fair Value of Financial Assets and Liabilities:	143
45.	Maturity according to their remaining Terms of Financial Assets and Liabilities:	155
46.	Financial and Non-Financial Assets and Liabilities by Currency:	157
47.	Risk Management and Report:	158
48.	Information on Regulatory Capital and Capital Adequacy Ratios:	199
49.	Subsequent Events:	202

ii

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF FINANCIALPOSITION

As of March 31, 2026and December 31, 2025

		March	December
	Notes	2026	2025
		MCh	MCh
ASSETS
Cash and deposits in banks	7
Transactions in the course of collection	7
Financial assets held for trading at fair value through profit or loss:
Derivative financial instruments	8
Debt financial instruments	8
Others	8
Non-trading financial assets mandatorily measured at fair value through profit or loss	9
Financial assets designated at fair value through profit or loss	10
Financial assets at fair value through other comprehensive income:
Debt financial instruments	11
Others	11
Derivative financial instruments for hedging purposes	12
Financial assets at amortized cost:
Rights by resale agreements	13
Debt financial instruments	13
Loans to Banks	13
Commercial loans	13
Residential mortgage loans	13
Consumer loans	13
Investments in other companies	14
Intangible assets	15
Property and equipment	16
Right-of-use assets	17
Current tax assets	18
Deferred tax assets	18
Other assets	19
Non-current assets and disposal groups held for sale	20
TOTAL ASSETS

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATEDSTATEMENTS OF FINANCIAL POSITION

As of March 31, 2026and December 31, 2025

		March		December
	Notes	2026		2025
		MCh		MCh
LIABILITIES
Transactions in the course of payments	7
Financial liabilities held for trading at fair value through profit or loss:
Derivative financial instruments	21
Others	21
Financial liabilities designated as at fair value through profit or loss	10
Derivative financial instruments for hedging purposes	12
Financial liabilities at amortized cost:
Current accounts and other demand deposits	22
Time deposits and saving accounts	22
Obligations by repurchase agreements	22
Borrowings from financial institutions	22
Debt financial instruments issued	22
Other financial obligations	22
Lease liabilities	17
Regulatory capital financial instruments	23
Provisions for contingencies	24
Provision for dividends	25
Special provisions for credit risk	26
Current tax liabilities	18
Deferred tax liabilities	18
Other liabilities	27
Liabilities included in disposal groups held for sale	20
TOTAL LIABILITIES
EQUITY
Capital	28
Reserves	28
Accumulated other comprehensive income
Items that are not reclassified in profit and loss	28
Items that can be reclassified to profit and loss	28		)		)
Retained earnings from previous period	28
Income for the period	28
Less: Provision for dividends	28		)		)
Bank’s Shareholders	28
Non-controlling interests	28
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF INCOME

For the period endedMarch 31, 2026 and 2025,

		March		March
	Notes	2026		2025
		MCh		MCh
Interest revenue	30
Interest expense	30		)		)
Net interest income
Inflation indexation revenue	31
Inflation indexation expense	31		)		)
Net inflation indexation income
Fee and commission income	32
Fee and commission expense	32		)		)
Net fee and commission income
Financial result for:
Financial assets and liabilities held for trading	33
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
Income from derecognition of financial assets and liabilities at amortized cost and financial assets at FVTOCI	33
Exchange, indexation and accounting hedging of foreign currency	33
Reclassification of financial assets for changes in the business model	33
Other financial result	33
Net Financial Result	33
Income from investments in other companies	34
Income (expense) from non-current assets and disposal groups held for sale not admissible as discontinued operations	35
Other operating income	36
TOTAL OPERATING INCOME
Personnel expenses	37		)		)
Administrative expenses	38		)		)
Depreciation and amortization	39		)		)
Impairment of non-financial assets	40		)		)
Other operating expenses	36		)		)
TOTAL OPERATING EXPENSES			)		)
OPERATING RESULT BEFORE CREDIT LOSSES

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF INCOME

For the period endedMarch 31, 2026 and 2025,

		March	March
	Notes	2026	2025
		MCh	MCh
Credit loss expense for:
Provisions for credit risk of loans to banks and loans to customers	41
Special provisions for credit risk	41
Recovery of written-off credits	41
Impairments for credit risk of other financial assets at amortized cost and financial assets at FVTOCI	41
Credit loss expense	41
NET OPERATING INCOME
Income from continuing operations before income tax
Income tax	18
Income from continuing operations after income tax
Income from discontinued operations before income tax
Income tax from discontinued operations	18
Income from discontinued operations after income tax	42
NET INCOME FOR THE PERIOD	28
Attributable to:
Bank’s Shareholders	28
Non-controlling interests
Earnings per share:
Basic earnings	28
Diluted earnings	28

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTS OF

OTHER COMPREHENSIVE INCOME

For the period endedMarch 31, 2026 and 2025

		March		March
	Notes	2026		2025
		MCh		MCh
NET INCOME FOR THE PERIOD	28
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				)
Fair value changes of equity instruments designated as at FVTOCI	28				)
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					)
Income tax on other comprehensive income that will not be reclassified to profit or loss	28		)		)
TOTAL OTHER COMPREHENSIVE INCOME THAT WILL NOT BE RECLASSIFIED TO INCOME AFTER TAXES	28				)
ITEMS THAT CAN BE RECLASSIFIED TO PROFIT OR LOSS
Fair value changes of financial assets at FVTOCI	28		)
Cash flow hedges	28		)		)
Participation in other comprehensive income of entities registered under the equity method	28		)
OTHER COMPREHENSIVE INCOME THAT WILL BE RECLASSIFIED TO INCOME BEFORE TAXES			)		)
Income tax on other comprehensive income that can be reclassified in profit or loss	28
TOTAL OTHER COMPREHENSIVE INCOME THAT WILL BE RECLASSIFIED TO PROFIT OR LOSS AFTER TAX	28		)		)
TOTAL OTHER COMPREHENSIVE INCOME FOR THE PERIOD	28		)		)
CONSOLIDATED COMPREHENSIVE INCOME FOR THE PERIOD
Attributable to:
Bank’s Shareholders
Non-controlling interests

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATED STATEMENTSOF CASH FLOWS

For the period endedMarch 31, 2026 and 2025

		March	March
	Notes	2026	2025
		MCh	MCh
CASH FLOW FROM OPERATING ACTIVITIES:
Profit for the period before taxes
Income tax	18
Net income for the period
Charges (credits) to income (loss) that do not represent cash flows:
Depreciation and amortization	39
Impairment of non-financial assets	40
Allowances established for credit risk
Provisions for contingent loans	41
Additional provisions	41
Fair value of debt financial instruments held for trading at FVTPL
Change in deferred tax assets and liabilities	18
Net (income) loss from investments in other companies with significant influence	34
Net (income) loss on sale of assets received in payments
Net (income) loss on sale of fixed assets	35
Charge-off assets received in lieu of payment or foreclosed at judicial auction	35
Other charges (credits) that do not represent cash flows
Net change in exchange rates, interest, readjustments and commissions accrued on assets and liabilities
Changes due to (increase) decrease in assets and liabilities affecting the operating flow:
Net (increase) decrease in loans to banks
Net (increase) decrease in loans to customers
Net (increase) decrease of debt financial instruments held for trading at FVTPL
Net (increase) decrease in other assets and liabilities
Increase (decrease) in Current accounts and other demand deposits
Increase (decrease) in repurchase agreements
Increase (decrease) in deposits and other time deposits
Sale of assets received in lieu of payment
Increase (decrease) in obligations with foreign banks
Increase (decrease) in other financial obligations
Increase (decrease) in obligations with the Central Bank of Chile
Net increase (decrease) of debt financial instruments at FVTOCI
Net (increase) decrease of financial instruments at amortized cost
Total net cash flows provided by (used in) operating activities
CASH FLOW FROM INVESTING ACTIVITIES:
Leasehold improvements	17
Property and equipment purchase	16
Property and equipment sale
Sale of investments in companies
Acquisition of intangibles	15
Dividend received of investments in companies
Total net cash flows provided by (used in) investing activities
CASH FLOW FROM FINANCING ACTIVITIES:
Attributable to the interest of the owners:
Redemption and payment of interest of mortgage finance bonds of credit
Redemption and payment of interest on senior bonds
Redemption and payment of interest on subordinated bonds
Senior bonds issuance	22
Subordinated bonds issuance
Payment of common stock dividends	28
Principal and interest payments for obligations under lease contracts	17
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
VARIATION IN CASH AND CASH EQUIVALENTS DURING THE PERIOD
Effect of exchange rate changes on cash and cash equivalents
Opening balance of cash and cash equivalent	7
Final balance of cash and cash equivalent	7


Interest operating cash flow:
Interest and readjustments received
Interest and readjustments paid

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

INTERIM CONSOLIDATEDSTATEMENTS OF CASH FLOWS

For the period endedMarch 31, 2026 and 2025

Reconciliation of liabilities arising from financing activities:

				Changes from non-cash Flow items
	12.31.2025	Net Cash<br> Flow		Acquisition /<br> (Disposals)	Foreign<br> currency	UF Movement	Changes<br> other than<br> Cash	03.31.2026
	MCh	MCh		MCh	MCh	MCh	MCh	MCh
Mortgage finance bonds			)
Bonds
Dividends paid			)
Obligations for lease contracts			)
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			)

All values are in US Dollars.

				Changes from non-cash Flow items
	12.31.2024	Net Cash<br> Flow		Acquisition /<br> (Disposals)	Foreign<br> currency		UF Movement	Changes<br> other than<br> Cash	03.31.2025
	MCh	MCh		MCh	MCh		MCh	MCh	MCh
Mortgage finance bonds			)
Bonds						)
Dividends paid			)
Obligations for lease contracts			)
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			)			)

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES INEQUITY

For the period betweenJanuary 1, and March 31, 2026 and 2025

		Attributable to shareholders of the Bank
		Capital	Reserves	Accumulated<br> other<br> comprehensive<br> income		Retained earnings<br> from previous<br> years and income<br> (loss) for the year		Total		Non-<br>controlling<br> interests		Total Equity
	Note	MCh	MCh	MCh		MCh		MCh		MCh		MCh
Balances as of January 1, 2025
Dividends distributed and paid	28						)		)				)
Application of provision for payment of common stock dividends
Provision for payment of common stock dividends							)		)				)
Subtotal: transactions with owners during the period							)		)				)
Income for the period 2025	28
Other comprehensive income for the period	28				)				)				)
Subtotal: Comprehensive income for the period					)
Balances as of March 31, 2025					)
Dividends distributed and paid											)		)
Application of provision for payment of common stock dividends
Provision for payment of common stock dividends							)		)				)
Subtotal: transactions with owners during the period							)		)		)		)
Income for the period 2025
Other comprehensive income for the period					)				)				)
Subtotal: Comprehensive income for the period					)
Balances as of December 31, 2025					)
Dividends distributed and paid	28						)		)				)
Application of provision for payment of common stock dividends	28
Provision for payment of common stock dividends	28						)		)				)
Subtotal: transactions with owners during the period							)		)				)
Income for the period 2026	28
Other comprehensive income for the period	28				)				)				)
Subtotal: Comprehensive income for the period					)
Balances as of March 31, 2026					)

All values are in US Dollars.

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

BANCO DE CHILE AND SUBSIDIARIES

NOTES TO THE INTERIM CONSOLIDATED FINANCIALSTATEMENTS

As of March 31, 2026and 2025 and December 31, 2025

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.

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 Consolidated Statement of Financial Position, Consolidated Statement of Income, Consolidated Statement of Other Comprehensive Income, Consolidated Statement of Changes in Equity and 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 period ended March 31, 2026 and 2025 and December 31, 2025, 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
---	---

−	Subsidiaries:

Interim Consolidated Financial Statements for the period ended March 31, 2026 and 2025 and December 31, 2025 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:


							Indirect				Total
			Functional		December		March		December		March		December
Rut	Subsidiaries	Country	Currency		2025		2026		2025		2026		2025
					%		%		%		%		%
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 Banchile Pagos S.A.	Chile	Ch	99.90		99.90		0.10		0.10		100.00		100.00

All values are in US Dollars.

−	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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, 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 March 31, 2026 and 2025 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,<br>15, 16, 17 and 40);
-	Allowance for credit losses (Notes 13, 26 and 41);
---	---
-	Expenses for amortization of intangible assets, depreciation<br>of property and equipment and leased assets and lease liabilities (Notes 15, 16 and 17);
---	---
-	Current and deferred taxes (Note 18);
---	---
-	Provisions for contingencies (Note 24);
---	---
-	Contingencies and commitments (Note 29);
---	---
-	Fair value of financial assets and liabilities (Notes 8, 11,<br>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 March 31, 2026, there have been no significant changes in the estimates made.

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<br>objective is to hold financial assets to collect contractual cash flows and
-	The contractual terms of the financial asset give rise on<br>specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
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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<br>by both collecting contractual cash flows and selling financial assets and
-	The contractual terms of the financial asset give rise on<br>specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
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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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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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 tradingat fair value through profit or loss, Non-trading financial assets mandatorily measured at fair value through profit or loss and financialassets 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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Financial assets at fair value throughother 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:

-	Rights by resale agreements (Note 13 (a)).
-	Debt financial instruments (Note 13 (b)).
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-	Loans to Banks (Note 13 (c)).
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-	Loans to customers (Note 13 (d)).
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Losses due to impairment of these assets generated in each year are recorded in “Provisions for credit risk of loans to banks and loans to customers” and “Impairments for credit risk of other financial assets at amortized cost and financial assets at FVTOCI” in the Consolidated Statement of Income.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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−	Rights and Obligations by repurchase agreements:
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Resale agreement operations are carried out as a form of investment. Under these agreements, financial instruments are purchased, which are included as assets in “Rights by resale agreements” 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 “Obligations by repurchase agreements”. 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 “Obligations by repurchase agreements” 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 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 to 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 to 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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−	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 (%)<br><br> <br>PD	Loss given default (%)<br><br> <br>LGD	Expected loss (%)<br><br> <br>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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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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
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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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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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<br><br> <br>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<br>Rate	=	(E−R)/E
Allowance	=	E × (AP/100)

Where:

E	=	Exposure Amount
R	=	Recoverable Amount
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AP	=	Allowance Percentage (according to the category in which the Expected Loss Rate should be assigned).
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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<br>calendar days overdue.
-	No new refinances agreements have been granted to pay their<br>obligations.
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-	At least one of the payments includes amortization of capital.
---	---
-	If the debtor has any loan with partial payment periods less<br>than six months, they have already made two payments.
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-	If the debtor must pay monthly fees for one or more loans,<br>at least, four consecutive dues have been paid.
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-	The debtor does not have direct debts unpaid in the CMF compiled<br>information, except in the case of insignificant amounts are involved.
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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(ii)	Allowances for group assessment.
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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<br>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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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−	Standard method of provisions for group portfolio.
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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
CMG section		Days of default at the end of the month
	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
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EAD	: Exposure at default
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CMG	: Outstanding loan capital /Mortgage Guarantee value
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(b)	Commercial portfolio
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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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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●	Commercial<br> Leasing Operations
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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 (%)
Days of default of the operation at the month-end	Type of asset
	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 (%)
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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<br> 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 (%)
Days of default at the month-end	With collateral		Without<br><br> <br>collateral
	PTVG≤100%	PTVG>100%
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

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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Loss given the default (LGD) applicable according to PTVG section (%)
Collateral<br><br> <br>(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:

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.

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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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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<br>fair value, according to the type of real guarantee in question. For the determination of fair value, the criteria indicated in Chapter<br>7-12 (Fair Value of Financial Instruments) of the RAN should be considered.
-	Possible situations that could be causing temporary increases<br>in the values of the collaterals.
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-	Limitations on the amount of coverage established in their<br>respective clauses.
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(c)	Consumer Portfolio
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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<br>rate (in days) for the consumer portfolio, including consumer leasing transactions, that the debtor has with the bank at the end of the<br>month for which provisions are being determined. For clients with more than one transaction, the maximum value obtained from all of them<br>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<br>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<br>on which the provisions are calculated. This variable is calculated based on the debtor’s defaults with all credit providers for which<br>information is available. This variable includes the list of debtors reported by the CMF, as well as the bank itself at a global consolidated<br>level, and the various financial products. It excludes only loans subject to a communication ban under Law No. 19,628 on the Protection<br>of Privacy.
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●	Having a mortgage Loan: This variable determines whether<br>the borrower has a current mortgage loan in the financial system. In this case, the bank uses the most recent information available at<br>the date the provisions are being calculated, considering the list of borrowers reported by the CMF, in addition to the bank’s own consolidated<br>data.
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NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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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<br>be considered those loans where the transaction is intended to finance the acquisition of private vehicles, which remain as collateral<br>(pledge) in favor of the institution. Consumer financial leasing operations are also considered in this category.
●	“Installment Credits” will correspond to those<br>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<br>of a promissory note that clearly establishes the amount of capital, term, rate and number of installments, without a predefined use<br>of the funds (free disposal) and does not correspond to the previous category.
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●	If a loan does not fall under either of the two previous<br>definitions, but is classified as consumer loans, the LGD value assigned to the “Credit cards and lines, and other consumer loans”<br>category must be applied.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, 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<br>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<br>than six months, has already made two payments.
---	---
-	If the debtor must pay monthly fees for one or more credits,<br>has paid four consecutive dues.
---	---
-	The debtor does not appear with unpaid debts direct according<br>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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(iv)	Provisions related to financing with FOGAPE Reactivationguarantee.
---	---

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<br> 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<br> with past due between 60 and 89 days or grace periods greater than 180 days and less than<br> 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<br>the following aspects:
-	A robust procedure for the categorization<br>of viable debtors, which considers at least the sector and its solvency and liquidity situation.
---	---
-	Efficient mechanisms for monitoring<br>the debtor’s situation, with formally defined internal governance.
---	---
ii.	Interest is charged in the months of grace, in accordance<br>with the guidelines established in article 15 letter a) of the Regulation, or there is a demand for payment in another credit with the<br>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<br>CNCB must be considered, depending on whether it is a credit subject to individual or group evaluation, respectively.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, 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<br>debtors, includes credits from “Non-performing loans” and those classified in categories B3 and B4 of “Substandard<br>Portfolio”.
-	These debtors subject to collective<br>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<br>will not obtain any cash flow of the credit recorded as an asset.
-	When the debt without executive title expires 90 days after<br>it was recorded in asset.
---	---
-	At the expiration of the statute of limitations for actions<br>to demand payment through an executive trial, or at the time of rejection or abandonment of the execution of the judgment by final court<br>resolution.
---	---
-	When past-due term of a transaction reaches the charge-off term<br>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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, 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<br>recoveries and the value of the property cannot be considered for purposes of recovery of the contract, either because the lessee has<br>not the asset, for the property’s conditions, for expenses that involve its recovery, transfer and maintenance, due to technological<br>obsolescence or absence of a history of your location and current situation.
-	When it complies the prescription term of actions to demand<br>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<br>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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
---	---
(g)	Impairment for credit risk on financial assets at amortizedcost 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” (“Loans to Banks” and “Loans to 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 fairvalue 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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<br>profit or loss: Financial instruments are recorded in this item when the Bank’s objective is to generate profits through purchases and<br>sales with these instruments. This item includes financial derivative instruments held for trading that are liabilities, which will be<br>measured subsequently at fair value.
---	---
-	Financial liabilities designated at fair value through profit<br>or loss: The Bank has the option to irrevocably designate, at the time of initial recognition, a financial liability as measured at fair<br>value through profit or loss if the application of this criterion eliminates or significantly reduces inconsistencies in the measurement<br>or recognition, or if it is a group of financial liabilities, or a group of financial assets and liabilities, that is managed, and its<br>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 “Inflation 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 amortizedcost:

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).

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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<br>the financial asset have been transferred, it is derecognized, and any rights or obligations created or retained upon transfer are recognized<br>separately as assets or liabilities.
−	If substantially all risks and rewards of the ownership of<br>the financial asset have been retained, the Bank continues to recognize it.
---	---
−	If substantially all risks and rewards of the ownership of<br>the financial asset are neither transferred nor retained, the Bank will determine if it has retained control of the financial asset.<br>In this case:
---	---
-	If the Bank has not retained control, the financial asset<br>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<br>the financial asset in the Consolidated Statement of Financial Position for an amount equal to its exposure to changes in value that<br>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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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 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 March 31, 2026 and 2025, 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$927.62 per US$1 (Ch$955.04 per US$1 as of March 31, 2025).

As of March 31, 2026, the amount of Ch$21,070 million corresponding to a net financial profit from foreign currency exchange, indexation and accounting hedges (net gain of Ch$17,483 million as of March 31, 2025) 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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<br>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<br>entity’s highest decision-making authority for operating decisions, to decide on the resources to be allocated to the segment and<br>assess its performance; and
---	---
-	For which financial information is available about the segment<br>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<br>and deposits in banks”, plus (minus) the net balance corresponding to transactions pending settlement that are shown in the Consolidated<br>Statement of Financial Position, plus other cash equivalents such as investments in short-term debt financial instruments that meet the<br>criteria to be considered “cash equivalents”, for which they must have an original maturity of 90 days or less from the date<br>of acquisition, be highly liquid, readily convertible into known amounts of cash from the date of the initial investment, and that the<br>financial instruments are exposed to an insignificant risk of changes in value.
-	Operating activities: corresponds the principal revenue-producing<br>activities of the Bank and other activities that are not investing or financing activities.
---	---
-	Investing activities: correspond to the acquisition and disposal<br>of long-term assets and other investments not included in cash and cash equivalents.
---	---
-	Financing activities: corresponds to the activities that<br>result in changes in the size and composition of the contributed equity and of liabilities that are not part of operating and investing<br>activities.
---	---

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<br>commitments.
-	A cash flow hedge related to existing assets or liabilities<br>or expected transactions.
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A hedge relationship for hedge accounting must meet all the following conditions:

-	At the inception of the hedge, the hedging relationship has<br>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,<br>on a continuous basis throughout the entire hedging relationship.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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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 inflation indexation income” 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 inflation indexation income” 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 inflation indexation income” 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 inflation indexation income” 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 acquired or generated internally 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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 2026 and 2025 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”.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant Accounting Policies, continued:
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(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<br>obligation;
-	it is probable that at the reporting date an outflow of economic<br>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<br>of credit that allow customers to use credit without previous decisions by the Bank.
-	Undrawn credit lines with immediate termination: Considers<br>those undrawn credit lines, defined in the preceding paragraph, that the Bank can unconditionally cancel at any time and without prior<br>notice, or whose automatic cancellation is considered in the event of impairment of the debtor’s creditworthiness, as permitted by the<br>current legal framework and the contractual conditions established between the parties.
---	---
-	Contingent loans linked to CAE: Correspond to loan commitments<br>granted in accordance with Law No. 20,027 (“CAE”).
---	---
-	Letters of credit for goods circulation operations: Considers<br>the commitments that arise, both to the issuing bank and to the confirming bank, from self-settled commercial letters of credit with<br>a maturity period of less than 1 year, arising from goods circulation operations (e.g., confirmed foreign or documentary letters of credit).<br>Includes documentary letters of credit issued by the Bank, which have not yet been negotiated.
---	---
-	Debt purchase commitments in local currency abroad: Note<br>issuance facility (NIF) and revolving underwriting facility (RUF) are considered.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant AccountingPolicies, continued:
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-	Transactions related to contingent events: Guarantee bonds<br>with promissory notes referred to in Chapter 8-11 of the Updated Standards Compilation are considered.
---	---
-	Guarantees and sureties: Includes guarantees, sureties and<br>standby letters of credit referred to in Chapter 8-10 of the Updated Standards Compilation. In addition, it includes the payment guarantees<br>of buyers in factoring operations, as indicated in Chapter 8-38 of such Compilation.
---	---
-	Other loan commitments: It includes the unplaced amounts<br>of committed loans that are to be disbursed on an agreed future date or triggered by events contractually defined with the customer,<br>as is the case with irrevocable credit lines tied to the progress of projects (for provisions purposes, both the gross exposure referred<br>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
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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant AccountingPolicies, 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 March 31, 2026 and December 31, 2025).

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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant AccountingPolicies, 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 March 31, 2026 and 2025 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 to 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<br>originates them takes place.
−	Those that originate in transactions or services that are<br>extended over time, during the life of such transactions or services.
---	---
−	Commissions on loan commitments and other fees related to<br>loan transactions are deferred (together with the incremental costs directly related to the placement) and recognized as an adjustment<br>to the effective interest rate of the placement. For loan commitments, when there is no certainty of the date of effective placement,<br>fees and commissions are recognized in the period of the commitment that originates it on a straight-line basis.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant AccountingPolicies, continued:
---	---

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

−	Commissions for loan prepayment: These commissions are accrued<br>at the time the loans are prepaid.
−	Commissions for lines of credit and overdrafts: These commissions<br>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<br>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<br>accrued for the period, related to the use of credit cards, debit cards and other.
---	---
−	Commissions for account management: Includes commissions<br>that accrue in the period related to the maintenance of current accounts and other deposit accounts.
---	---
−	Commissions for collections and payments: Includes commissions<br>generated by the collection and payment services provided by the Bank.
---	---
−	Commissions for intermediation and management of securities:<br>correspond to income from brokerage service, placements, administration and custody of securities.
---	---
−	Remuneration for management of mutual funds, investment funds<br>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:<br>includes income from brokerage and insurance advice by the Bank or its subsidiaries is included.
---	---
−	Commissions for factoring operations services: includes commissions<br>for factoring operations services performed by the Bank.
---	---
−	Commissions for financial consulting services: includes commissions<br>for financial advisory services performed by the Bank and its subsidiary.
---	---
−	Other commissions received: includes income generated from<br>foreign currency exchange, issuance bank guarantees, issuance of bank check, use of distribution channels, agreement on the use of a<br>brand and placement of financial products and cash transfers, and recognition of payments associated with commercial alliances, among<br>others.
---	---

Commission expenses include:

−	Commissions for card operations: includes commissions paid<br>for credit and debit card operations.
−	Commissions for licensing the use of card brands.
---	---
−	Expenses for obligations of loyalty and merits programs for<br>card customers.
---	---
−	Commissions for operations with securities: includes commissions<br>for deposit and custody of securities and brokerage of securities.
---	---
−	Other commissions for services received: includes commissions<br>for guarantees and sureties of Bank obligations, for foreign trade operations, for correspondent banks in the country and abroad, for<br>ATMs and electronic fund transfer services.
---	---
−	Commissions for compensation of large value payments: corresponds<br>to commissions paid to entities such as ComBanc, CCLV Contraparte Central, etc.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant AccountingPolicies, 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
2.	Summary of Significant AccountingPolicies, 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 March 31, 2026, the balance of additional allowances amounts to Ch$631,217 million (Ch$631,217 million as of December 2025), 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

2.	Summary of Significant AccountingPolicies, 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
3.	New Accounting Pronouncements Issued and Adopted, or Issued<br>that have not yet been Adopted:
---	---

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

Standards and interpretations thathave been adopted in these 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.

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.

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

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

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

New Standards and interpretationsissued 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 March 31, 2026:

-	Accounting standards issued by IASB.

IAS 28 Investments in Associatesand 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.

IFRS 18 – Presentation andDisclosure 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<br>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 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
3.	New Accounting Pronouncements Issued and Adopted, or Issuedthat have not yet been Adopted, continued:
---	---

IFRS 19 – Subsidiaries withoutPublic 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<br>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<br>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<br>that are available for public use and comply with IFRS.
---	---

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

4.	Changes in Accounting Policies

During the period ended March 31, 2026, there have been no material changes in accounting policies affecting the presentation of these Interim Consolidated Financial Statements.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
5.	Relevant Events:
---	---
(a)	During the period 2026, Banco de Chile has reported as an<br>essential event the following placements in the local market of senior, dematerialized and bearer bonds issued by Banco de Chile and<br>registered with the Securities Registry of the Financial Market Commission:
---	---
Date	Registration number in the Securities Registry	Serie	Amount	Currency	Maturity date	Average rate
---	---	---	---	---	---	---	---	---
January 8, 2026 (*)	20240002	HW	750,000	UF	06/01/2044		2.93	%
January 12, 2026 (*)	20240002	HW	100,000	UF	06/01/2044		2.92	%
January 14, 2026	11/2022	FU	500,000	UF	11/01/2032		2.81	%
January 14, 2026	11/2022	GG	350,000	UF	05/01/2035		2.89	%
January 14, 2026 (*)	20240002	HW	300,000	UF	06/01/2044		2.91	%
January 15, 2026	11/2022	FU	500,000	UF	11/01/2032		2.78	%
January 15, 2026 (*)	20240002	HH	400,000	UF	12/01/2036		2.87	%
January 15, 2026 (*)	20240002	HW	50,000	UF	06/01/2044		2.89	%
February 10, 2026	11/2022	FG	860,000	UF	11/01/2030		2.59	%
March 5, 2026	11/2022	FG	1,000,000	UF	11/01/2030		2.51	%
(*)	The bonds have been registered under the Automatic Registration<br>modality, with the registration number dated April 5, 2024.
---	---
(b)	On January 21, 2026, Banco de Chile reported that Mr. Francisco<br>Pérez Mackenna submitted his resignation from the positions of Regular Director and Vice Chairman of Banco de Chile, effective<br>January 31, 2026, which was accepted by the Board of Directors. Likewise, the Board agreed to appoint Mr. Óscar Hasbún<br>Martínez as Regular Director, replacing Mr. Francisco Pérez Mackenna, effective February 1, 2026 and until the next Annual<br>General Shareholders’ Meeting. Finally, the Board agreed to appoint Regular Director Mr. Jean-Paul Luksic Fontbona as Vice Chairman<br>of the Board, effective February 1, 2026.
---	---
(c)	On January 29, 2026, the Board of Directors of Banco de Chile<br>agreed to convene an Ordinary Shareholders’ Meeting for March 26, 2026 in order to propose, among other matters, the following distribution<br>of profits for the year ended on December 31, 2025:
---	---
a)	Deduct and withhold from the net income of the year, an amount<br>equivalent to the effect of inflation of the paid capital and reserves according to the variation of the Consumer Price Index that occurred<br>between November 2024 and November 2025, amounting to Ch$182,336,381,737 which will be added to retained earnings from previous periods.
---	---
b)	Distribute in the form of dividend the remaining profit, corresponding<br>to a dividend of Ch$9.99757030464 to each of the 101,017,081,114 shares of the Bank.
---	---

Consequently, it will be proposed a distribution as dividend of 84.7% of the profits for the year ended December 31, 2025.

Additionally, in accordance with the Bank’s Bylaws, and considering the amendment to Article Eight approved at the Extraordinary Shareholders’ Meeting held on November 10, 2025, the election of the Board of Directors to take place at the upcoming Ordinary Shareholders’ Meeting on March 26, 2026 will require the appointment of nine Principal Directors, as well as two Alternate Directors.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
5.	Relevant Events, continued:
---	---
(d)	On March 6, 2026, the subsidiary Banchile Administradora<br>de Fondos S.A. reported that Mr. José Luis Vizcarra Villalobos submitted his resignation from his position as Director of Banchile<br>Administradora General de Fondos S.A.
---	---
(e)	On March 12, 2026, the subsidiary Banchile Administradora<br>de Fondos S.A. reported that Mr. Andrés Ergas Heymann submitted his resignation from his position as Director of Banchile Administradora<br>General de Fondos S.A.
---	---
(f)	On March 12, 2026, Banco de Chile reported that Mr. Andrés<br>Ergas Heymann submitted his resignation from his position as Regular Director of Banco de Chile. At the Ordinary Meeting of the Board<br>of Directors held on the same date, the Board of Directors of Banco de Chile acknowledged and accepted said resignation.
---	---

Likewise, and in accordance with the provisions of Article Eight of the Bank’s Bylaws, the First Alternate Independent Director, Mr. Paul Furst Gwinner, assumed the position of Regular Independent Director.

(g)	On March 26, 2026, Banco de Chile reported that, at the Ordinary<br>Shareholders’ Meeting, the Board of Directors was fully renewed, as the legal and bylaw-mandated three-year term of office of the<br>outgoing Board of Directors had expired.

Following the corresponding vote held at said meeting, the following individuals were elected as Directors of the Bank for a new three-year term:

Regular Directors:	Hernán<br>Büchi Buc
	Vivianne Caumont
	Julio Santiago<br>Figueroa
	Paul Furst Gwinner<br>(Independent)
	Pablo Granifo<br>Lavín
	Oscar Hasbún<br>Martínez
	Ana Holuigue<br>Barros (Independent)
	Patricio Jottar<br>Nasrallah
	Jean-Paul Luksic<br>Fontbona
First Alternate Director:	Nicolás<br>Lewin Muñoz (Independent)
Second Alternate Director:	Sandra<br>Marta Guazzotti

Furthermore, at an Ordinary Meeting of the Board of Directors held on the same date, the following appointments and designations were agreed upon:

Chairman:	Pablo Granifo Lavín
Vice Chairman:	Jean-Paul Luksic<br>Fontbona
Vice Chairman:	Julio Santiago<br>Figueroa

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:

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.

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.

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<br>aggregating the net financial margins of each individual operation of credit and uptake made by the bank. For these purposes, the volume<br>of each operation and its contribution margin are considered, which in turn corresponds to the difference between the effective rate<br>of the customer and the internal transfer price established according to the term and currency of each operation. Additionally, the net<br>margin includes the result of interest and indexation from the accounting hedges.
●	Provisions<br> for credit risk are determined at the customer and counterparty level based on the characteristics<br> of each of their operations. Additional allowances are assigned to the different business<br> segments based on the credit risk weighted assets of each segment.
---	---
●	The<br> capital and its financial impacts on outcome have been assigned to each segment based on<br> the risk-weighted assets.
---	---
●	Operational<br> expenses are reflected at the level of the different functional areas of the Bank. The allocation<br> of expenses from functional areas to business segments is done using different allocation<br> 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 March 31, 2026 and 2025 there was no income from transactions with a customer or counterparty that accounted for 10% or more of the Bank’s total revenues.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
6.	Business Segments, continued:
---	---

The following table presents the income by segment for the periods ended March 31, 2026 and 2025 for each of the segments defined above:

	Retail Banking				Wholesale Banking				Treasury				Subsidiaries				Subtotal				Consolidation adjustment				Total
	March		March		March		March		March		March		March		March		March		March		March		March		March		March
	2026		2025		2026		2025		2026		2025		2026		2025		2026		2025		2026		2025		2026		2025
	MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh
Net interest income and UF indexation										)		)		)		)
Net fee and commission income																						)		)
Profit (loss) of financial operations																						)		)
Foreign currency changes, indexation and accounting hedge
Other income																						)		)
Income from investments in other companies										)
Total operating income																						)		)
Personnel expenses		)		)		)		)		)		)		)		)		)		)						)		)
Administrative expenses		)		)		)		)		)		)		)		)		)		)						)		)
Depreciation and amortization		)		)		)		)		)		)		)		)		)		)						)		)
Impairment of non-financial assets				)										)		)		)		)						)		)
Other operating expenses		)		)		)		)		)		)		)		)		)		)						)		)
Total operating expenses		)		)		)		)		)		)		)		)		)		)						)		)
Expenses for credit losses		)		)		)		)				)						)		)						)		)
Net operating income
Income taxes																										)		)
Net income after taxes

All values are in US Dollars.

For comparative purposes, the amounts for the period 2025 include certain minor reclassifications in some items.

The following table presents assets and liabilities as of March 31, 2026 and December 31, 2025 by each segment defined above:

	Retail Banking		Wholesale Banking		Treasury		Subsidiaries		Subtotal		Consolidation adjustment				Total
	March	December	March	December	March	December	March	December	March	December	March		December		March	December
	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026		2025		2026	2025
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh		MCh		MCh	MCh
Assets												)		)
Current and deferred taxes
Total assets
Liabilities												)		)
Current and deferred taxes
Total liabilities

All values are in US Dollars.

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:

	March		December
	2026		2025
	MCh		MCh
Cash and deposits in banks:
Cash
Deposit in Chilean Central Bank (*)
Deposit in foreign Central Banks
Deposits in domestic banks
Deposits in abroad banks
Subtotal – Cash and deposits in banks
Net transactions in the course of settlement (**)		)		)
Cash equivalents (***)
Total cash and cash equivalents

All values are in US Dollars.

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

	March		December
	2026		2025
	MCh		MCh
Assets
Documents drawn on other banks (clearing)
Funds receivable
Subtotal - assets
Liabilities
Funds payable		)		)
Subtotal - liabilities		)		)
Net transactions in the course of settlement		)		)

All values are in US Dollars.

(*)	The level of funds in cash and in the Central Bank of Chile<br>responds to regulations on reserve requirements that the bank must maintain on average in monthly periods.
(**)	Trading operations pending settlement correspond to transactions<br>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,<br>normally within a period ranging between 12 or 24 business hours.
---	---
(***)	Refers to financial instruments that meet the criteria to<br>be considered as “cash equivalents” as defined by IAS 7, i.e., to qualify as “cash equivalents” investments in<br>debt financial instruments must be: short-term with an original maturity of 90 days or less from the date of acquisition, highly liquid,<br>readily convertible to known amounts of cash from the date of initial investment, and that the financial instruments are exposed to an<br>insignificant risk of changes in their value.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
8.	Financial Assets Held for Trading at Fair Value through Profit<br>or Loss:
---	---

The item detail is as follows:

	March	December
	2026	2025
	MCh	MCh
Financial derivative instruments
Debt Financial Instruments
Others
Total

All values are in US Dollars.

(a)	The Bank as of March 31, 2026 and December 31, 2025, maintains<br>the following asset portfolio of derivative instruments:
	Notional<br> amount of contract with final expiration date in
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	Demand		Up<br> to 1 month		Over<br> 1 month and up to 3 months		Over<br> 3 months and up to 12 months		Over<br> 1 year and up to 3 years		Over<br> 3 years and up to 5 years		Over<br> 5 years		Total		Fair<br>Value <br>Assets
	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December
	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Currency<br> forward
Interest<br> rate swap
Interest<br> rate and cross currency swap
Call currency<br> options
Put<br> currency options
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
8.	Financial Assets Held for Trading at Fair Value throughProfit or Loss, continued:
---	---

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

	March	December
	2026	2025
	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
Other fiscal debt financial instruments
Other Instruments Issued in Chile
Debt financial instruments from other domestic banks
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
Financial debt instruments from foreign goverments and fiscal entities
Debt financial instruments from other foreign banks
Bonds and trade effects from foreign companies
Total

All values are in US Dollars.

Securities of the Chilean Government and Central Bank of Chile includes instruments sold under repurchase agreements to customers and financial institutions of Ch$31,850 million as of March 31, 2026 (Ch$62,046 million as of December 31, 2025). The repurchase agreements have an average maturity of 1 day as of March 31, 2026 (2 days in December 2025).

Other financial debt securities issued in Chile include instruments sold under repurchase agreements to customers and financial institutions of Ch$123,199 million as of March 31, 2026 (Ch$151,169 million in December 2025). The repurchase agreements have an average maturity of 4 days at the end of the period 2026 (4 days in December 2025).

Additionally, the Bank has investments in own-issued letters of credit for an amount equivalent to Ch$387 million as of March 31, 2026 (Ch$474 million in December 2025), which are presented as a reduction of the liability item “Debt Financial Instruments Issued”.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
8.	Financial Assets Held for Trading at Fair Value throughProfit or Loss, continued:
---	---
c)	The detail of other financial instruments is as follows:
---	---
	March	December
---	---	---
	2026	2025
	MCh	MCh
Mutual fund investments
Funds managed by related companies
Funds managed by third-party
Equity instruments
Domestic equity instruments
Foreign equity instruments
Loans originated and acquired by the entity
Others
Total

All values are in US Dollars.

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

As of March 31, 2026 and December 31, 2025, 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<br>through Profit or Loss:

As of March 31, 2026 and December 31, 2025, the Bank does not hold financial assets and liabilities designated as at fair value through profit or loss.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
11.	Financial Assets at Fair Value through Other Comprehensive<br>Income:
---	---

The item detail is as follows:

	March	December
	2026	2025
	MCh	MCh
Debt Financial Instruments
Others
Total

All values are in US Dollars.

(a)	As of March 31, 2026 and December 31, 2025, the detail of<br>debt financial instruments is as follows:
	March	December
---	---	---
	2026	2025
	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
Other fiscal debt financial instruments
Other Instruments Issued in Chile
Debt financial instruments from other domestic banks
Bonds and trade effects from domestic companies
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
Debt financial instruments from other foreign banks
Bonds and trade effects from foreign companies
Other debt financial instruments issued abroad
Total

All values are in US Dollars.

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$19,810 million in March 2026 (Ch$43,599 million in December 2025). The repurchase agreements have an average maturity of 4 days in March 2026 (5 days in December 2025).

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$74,908 million as of March 31, 2026 (Ch$20,714 million as of December 31, 2025).

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
11.	Financial Assets at Fair Value through Other ComprehensiveIncome, continued:
---	---

As of March 31, 2026 the accumulated credit impairment for debt instruments at fair value through other comprehensive income amounted to Ch$5,459 million (Ch$6,979 million as of December 31, 2025).

(b)	The analysis of changes in fair value and expected losses<br>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, 2025
Net change in balance
Change in fair value
Transfer to Stage 1
Transfer to Stage 2
Transfer to Stage 3
Impact due to transfer between stages
Balance as of December 31, 2025
Balance as of January 1, 2026
Net change in balance				)								)
Change in fair value		)								)
Transfer to Stage 1
Transfer to Stage 2
Transfer to Stage 3
Impact due to transfer between stages
Balance as of March 31, 2026

All values are in US Dollars.

(c)	Realized and unrealized gains and losses:

As of March 31, 2026, the portfolio of debt financial instruments includes an accumulated unrealized gain of Ch$7,155 million (unrealized gain of Ch$13,284 million as of December 31, 2025), recorded as an equity valuation adjustment.

Gross realized gains and losses on the sale of debt financial instruments, as of March 31, 2026 and 2025 are reported under “Net Financial Result” (See Note 33).

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

	March		March
	2026		2025
	MCh		MCh
Unrealized gains (losses)
Realized losses (gains) reclassified to income		)		)
Subtotal		)
Income tax on other comprehensive income				)
Net effect on equity		)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
12.	Derivative financial instruments for hedging purposes:
---	---

(a.1) As of March 31, 2026 and December 31, 2025, 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 years and up to 5 years		Over 5 years		Total		Fair<br> value<br> Assets
	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December
	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025
	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
Total

All values are in US Dollars.

(a.2) As of March 31, 2026 and December 31, 2025, 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 years and up to 5 years		Over 5 years		Total		Fair<br> value<br> Liabilities
	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December
	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025
	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
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
12.	Derivative financial instruments for hedging purposes,continued:
---	---

(b)	Fair value Hedges:

As of March 31, 2026 and December 31, 2025, 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.

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<br>part of the derivative instrument:
---	---
		Up<br> to 1 month				Over<br> 1 month and up to 3 months				Over<br> 3 months and up to 12 months				Over<br> 1 year and up to 3 years				Over<br> 3 years and up to 5 years				Over<br> 5 years				Total
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	December	March		December		March		December		March		December		March		December		March		December		March		December		March		December
	2025	2026		2025		2026		2025		2026		2025		2026		2025		2026		2025		2026		2025		2026		2025
	MCh	MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh
Hedge<br> element
Outflows:
Corporate<br> Bond			)		)		)		)		)		)		)		)		)		)		)		)		)		)
Obligation
Hedge<br> instrument
Inflows:
Cross<br> Currency Swap
Net<br> cash flows

All values are in US Dollars.

(c.3)	Below are the cash flows from underlying assets and the cash flows of the liability part of the derivative<br>instrument:
	Demand		Up<br> to 1 month				Over<br> 1 month and up to 3 months				Over<br> 3 months and up to 12 months				Over<br> 1 year and up to 3 years				Over<br> 3 years and up to 5 years				Over<br> 5 years				Total
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	March	December	March		December		March		December		March		December		March		December		March		December		March		December		March		December
	2026	2025	2026		2025		2026		2025		2026		2025		2026		2025		2026		2025		2026		2025		2026		2025
	MCh	MCh	MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh
Hedge element
Inflows:
Cash flows in CLF
Hedge instrument
Outflows:
Cross<br> Currency Swap				)		)		)		)		)		)		)		)		)		)		)		)		)		)
Net<br> cash flows

All values are in US Dollars.

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 2026 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$57,530 million (charge to equity of Ch$9,884 million in March 2025). The net effect of taxes charge to equity amounts to Ch$41,997 million (charge to equity of Ch$7,215 million during the period 2025).

The accumulated balance for this concept as of March 31, 2026 corresponds to a charge in equity amounted to Ch$98,268 million (charge to equity of Ch$40,738 million as of December 31, 2025).

(c.5)	The effect of the cash flow hedging derivatives that offset the result of the hedged instruments corresponds<br>to a credit to income of Ch$51,971 million during the period 2026 (charge to results for Ch$72,074 million during March 2025).
(c.6)	As of March 31, 2026 and 2025, there is not any inefficiency in the cash flow hedge, because both, hedged<br>item and hedge instruments, are mirrors of each other, it means that all variation of value attributable to rate and revaluation components<br>are netted totally.
---	---
(c.7)	As of March 31, 2026 and 2025, the Bank had no hedges of net investments in foreign businesses.
---	---
13.	Financial assets at amortized cost:
---	---

The item detail is as follows:

	March		December
	2026		2025
	MCh		MCh
Rights by resale agreements
Debt financial instruments
Loans to Banks
Loans to customers:
Commercial loans
Residential mortgage loans
Consumer loans
Allowances established for credit risk (*)
Commercial loans allowances		)		)
Residential mortgage loans allowances		)		)
Consumer loans allowances		)		)
Total

All values are in US Dollars.

(*) 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).

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---
(a)	Rights by resale agreements:
---	---

The Bank provides financing to its customers through resale agreements and securities lending, in which the financial instrument serves as collateral. As of March 31, 2026 and December 31, 2025, the detail is as follows:

	March	December
	2026	2025
	MCh	MCh
Transaction with domestic banks
Transaction with foreign banks
Transaction with other domestic entities
Resale agreements
Rights by securities lending
Transaction with other foreign entities
Accumulated Impairment Value of Financial Assets at Amortized Cost Rights by resale agreements
Total

All values are in US Dollars.

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 March 31, 2026, the fair value of the instruments received amounts to Ch$174,926 million (Ch$107,060 million in December 2025).

(b)	Debt financial instruments:

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

	March		December
	2026		2025
	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
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)		)		)
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

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---
(c)	Loans to Banks: At the end of each period, the balances presented<br>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 March 31, 2026	Evaluation	Evaluation	Evaluation	Total	Evaluation		Evaluation	Evaluation	Total		Asset
	MCh	MCh	MCh	MCh	MCh		MCh	MCh	MCh		MCh
Domestic Banks
Interbank loans for liquidity
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						)				)
Current accounts overdrafts
Chilean exports foreign trade loans						)				)
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						)				)
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 for derivatives transactions
Other foreign deposits not available
Other foreign receivables
Subtotal Central Bank of Chile and Foreign Central Banks
Total						)				)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---
(c)	Loans 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, 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
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						)				)
Current accounts overdrafts
Chilean exports foreign trade loans						)				)
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						)				)
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						)				)

All values are in US Dollars.

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<br>presented under this line item are detailed as follows:
---	---
	Assets<br> before allowances						Allowances<br> established
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
Loans to Customers	Normal<br> Portfolio Evaluation		Substandard<br> Portfolio Evaluation	Non-performing<br> Portfolio Evaluation			Normal<br> Portfolio Evaluation				Substandard<br> Portfolio Evaluation		Non-performing<br> Portfolio Evaluation						Deductible<br> guarantees Fogape				Net<br> Financial
as<br> of March 31, 2026	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<br> loans
Commercial<br> loans								)		)		)		)		)		)		)		)
Chilean<br> exports foreign trade loans								)		)		)		)		)		)				)
Accrediting<br> foreign trade loans negotiated in terms of Chilean imports								)										)				)
Chilean<br> imports foreign trade loans								)		)		)		)		)		)				)
Foreign<br> trade credits for operations with to third countries
Current<br> account debtors								)		)		)		)		)		)				)
Credit<br> card debtors								)		)		)		)		)		)				)
Factoring<br> transactions								)		)		)		)		)		)				)
Commercial<br> lease transactions (1)								)		)		)		)		)		)				)
Student<br> loans										)						)		)				)
Other<br> loans and accounts receivable								)		)		)		)		)		)				)
Subtotal								)		)		)		)		)		)		)		)
Residential<br> mortgage loans
Mortgage<br> loans secured by housing letters of credit																)		)				)
Endorsable<br> mortgage mutual loans										)						)		)				)
Loans<br> with mutual funds financed by mortgage bonds
Other<br> mutual loans for housing										)						)		)				)
Lease<br> transactions for housing (1)
Other<br> loans and accounts receivable										)						)		)				)
Subtotal										)						)		)				)
Consumer<br> loans
Consumer<br> loans in installments										)						)		)				)
Current<br> account debtors										)						)		)				)
Credit<br> card debtors										)						)		)				)
Consumer<br> lease transactions (1)										)						)		)				)
Other<br> loans and accounts receivable										)						)		)				)
Subtotal										)						)		)				)
Total								)		)		)		)		)		)		)		)

All values are in US Dollars.

(1)	In this item, the Bank finances for its customers the acquisition<br>of movable and immovable property through financial lease contracts. As of March 31, 2026, Ch$1,056,866 million correspond to finance<br>leases on real estate assets and Ch$1,081,707 million correspond to finance leases on movable property.

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 As of December 31,	Normal Portfolio Evaluation		Substandard Portfolio Evaluation	Non-performing Portfolio Evaluation			Normal Portfolio Evaluation						Non-performing Portfolio Evaluation						Deductible guarantees Fogape				Net Financial
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								)		)		)		)		)		)		)		)
Chilean exports foreign trade loans								)		)		)		)		)		)				)
Accrediting foreign trade loans negotiated in terms of Chilean imports								)										)				)
Chilean imports foreign trade loans								)		)		)		)		)		)				)
Foreign trade credits for operations with to third countries
Current account debtors								)		)		)		)		)		)				)
Credit card debtors								)		)		)		)		)		)				)
Factoring transactions								)		)		)		)		)		)				)
Commercial lease transactions (1)								)		)		)		)		)		)		)		)
Student loans										)						)		)				)
Other loans and accounts receivable								)		)		)		)		)		)				)
Subtotal								)		)		)		)		)		)		)		)
Residential mortgage loans
Mortgage loans secured by housing letters of credit										)						)		)				)
Endorsable mortgage mutual loans										)						)		)				)
Loans with mutual funds financed by mortgage bonds
Other mutual loans for housing										)						)		)				)
Lease transactions for housing (1)
Other loans and accounts receivable										)						)		)				)
Subtotal										)						)		)				)
Consumer loans
Consumer loans in installments										)						)		)				)
Current account debtors										)						)		)				)
Credit card debtors										)						)		)				)
Consumer lease transactions (1)										)						)		)				)
Other loans and accounts receivable										)						)		)				)
Subtotal										)						)		)				)
Total								)		)		)		)		)		)		)		)

All values are in US Dollars.

(1)	In this item, the Bank finances for its customers the acquisition<br>of movable and immovable property through financial lease contracts. As of December 31, 2025, Ch$1,032,905 million correspond to finance<br>leases on real estate assets and Ch$1,064,087 million correspond to finance leases on movable property

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<br> established						Net exposure
---	---	---	---	---	---	---	---	---	---	---	---	---	---
****	Normal Portfolio Evaluation		Substandard Portfolio Evaluation	Non-performing Portfolio Evaluation		****	Normal<br> <br>Portfolio Evaluation		Substandard<br><br> Portfolio<br> Evaluation	Non-performing<br><br> Portfolio Evaluation			for credit risk of contingent
As of March 31, 2026	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	294,042	559	—	—	—	294,601	(4,392	(4	—	—	—	(4,396	290,205
Letters of credit for goods circulation operations	516,151	138	96	—	—	516,385	(765	(1	(3	—	—	(769	515,616
Debt purchase commitments in local currency abroad	—	—	—	—	—	—	—	—	—	—	—	—	—
Transactions related to contingent events	2,893,291	64,193	11,810	12,476	400	2,982,170	(29,211	(659	(743	(5,292	(234	(36,139	2,946,031
Undrawn credit lines with immediate termination	1,715,828	9,957,369	6,306	1,393	6,075	11,686,971	(3,127	(33,169	(82	(832	(3,338	(40,548	11,646,423
Undrawn credit lines	—	—	—	—	—	—	—	—	—	—	—	—	—
Other irrevocable loan commitments	213,163	—	—	—	—	213,163	(1,363	—	—	—	—	(1,363	211,800
Other contingent loans	—	—	—	—	—	—	—	—	—	—	—	—	—
Total	5,632,475	10,022,259	18,212	13,869	6,475	15,693,290	(38,858	(33,833	(828	(6,124	(3,572	(83,215	15,610,075

All values are in US Dollars.

****	Outstanding exposure before provisions						Provisions<br> established						Net exposure
****	Normal Portfolio Evaluation		Substandard Portfolio Evaluation	Non-performing Portfolio Evaluation		****	Normal<br> <br>Portfolio Evaluation		Substandard<br><br> Portfolio<br> Evaluation	Non-performing<br><br> Portfolio Evaluation			for credit risk of contingent
As of December 31, 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	288,155	555	—	—	—	288,710	(4,410	(4	—	—	—	(4,414	284,296
Letters of credit for goods circulation operations	449,025	395	339	—	—	449,759	(690	(2	(21	—	—	(713	449,046
Debt purchase commitments in local currency abroad	—	—	—	—	—	—	—	—	—	—	—	—	—
Transactions related to contingent events	3,062,574	65,077	32,556	12,653	401	3,173,261	(28,987	(668	(2,818	(5,749	(171	(38,393	3,134,868
Undrawn credit lines with immediate termination	1,644,538	9,795,652	6,174	1,160	6,258	11,453,782	(2,991	(32,626	(85	(747	(3,485	(39,934	11,413,848
Undrawn credit lines	—	—	—	—	—	—	—	—	—	—	—	—	—
Other irrevocable loan commitments	69,191	—	—	—	—	69,191	(1,059	—	—	—	—	(1,059	68,132
Other contingent loans	—	—	—	—	—	—	—	—	—	—	—	—	—
Total	5,513,483	9,861,679	39,069	13,813	6,659	15,434,703	(38,137	(33,300	(2,924	(6,496	(3,656	(84,513	15,350,190

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---

(f)	Allowances:

Summary of changes in loans to banks allowances 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 to Banks
Balance as of January 1, 2026
Allowances established/ released:
Change in measurement without portfolio reclassification during the period
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
New credits for conversion of contingent to loan
New credits purchased
Sales or transfers of credits
Payment of credit		)				)
Provisions for write-offs
Recovery of written-off loans
Foreign exchange differences
Other changes in allowances
Balance as of March 31, 2026

All values are in US Dollars.

	Changes in allowances established by portfolio in the year
	Individual Evaluation
	Normal Portfolio		Substandard Portfolio	Non-performing Portfolio	Total
	MCh		MCh	MCh	MCh
Loans to Banks
Balance as of January 1, 2025
Allowances established/ released:
Change in measurement without portfolio reclassification during the year		)				)
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
Transfer from Substandard to Normal individual
Transfer from Non-performing individual to Substandard
Transfer from Non-performing individual to Normal individual
New credits originated
New credits for conversion of contingent to loan
New credits purchased
Sales or transfers of credits
Payment of credit		)				)
Provisions for write-offs
Recovery of written-off loans
Foreign exchange differences		)				)
Other changes in allowances
Balance as of December 31, 2025

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---

(f)	Allowances, continued:

Summary of changes in commercial loan allowances 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, 2026
Allowance established/ released:
Change in measurement without portfolio reclassification during the period
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								)				)				)
Transfer from Normal group to Non-performing group				)
Transfer from Non-performing group to Normal group										)		)				)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)
Transfer from Group (normal, Non-performing) to Individual (normal, substandard, Non-performing)				)
New credits originated
New credits for conversion of contingent to loan
New credits purchased
Sales or transfers of credits								)				)				)
Payment of credit		)		)		)		)		)		)				)
Provisions for write-offs								)		)		)				)
Recovery of written-off loans
Changes to models and assumptions
Foreign exchange differences
Other changes in allowances														)		)
Balance as of March 31, 2026

All values are in US Dollars.

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, 2025
Allowance established/ released:
Change in measurement without portfolio reclassification during the year		)
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						)
Transfer from Substandard to Normal individual						)						)				)
Transfer from Non-performing individual to Substandard								)				)				)
Transfer from Non-performing individual to Normal individual								)				)				)
Transfer from Normal group to Non-performing group				)
Transfer from Non-performing group to Normal group										)		)				)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)
Transfer from Group (normal, Non-performing) to Individual (normal, substandard, Non-performing)				)						)
New credits originated
New credits for conversion of contingent to loan
New credits purchased
Sales or transfers of credits
Payment of credit		)		)		)		)		)		)				)
Provisions for write-offs								)		)		)				)
Recovery of written-off loans
Changes to models and assumptions
Foreign exchange differences		)		)		)		)		)		)				)
Other changes in allowances														)		)
Balance as of December 31, 2025

All values are in US Dollars.

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 residential mortgage loans established by credit risk portfolio in the period:

	Changes in allowances established by<br>portfolio in the period
	Group Evaluation
	Normal<br>Portfolio		Non-performing<br>Portfolio		Total
	MCh		MCh		MCh
Residential mortgage loans
Balance as of January 1, 2026
Allowances established/ released:
Change in measurement without portfolio reclassification during the period
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		)
Transfer from Non-performing group to Normal group				)		)
New credits originated
New credits purchased
Sales or transfers of credits
Payment of credit		)		)		)
Provisions for write-offs				)		)
Recovery of written-off loans
Changes to models and assumptions
Foreign exchange differences
Other changes in allowances
Balance as of March 31, 2026

All values are in US Dollars.

	Changes in allowances established by<br>portfolio in the year
	Group Evaluation
	Normal<br>Portfolio		Non-performing<br>Portfolio		Total
	MCh		MCh		MCh
Residential mortgage loans
Balance as of January 1, 2025
Allowances established/ released:
Change in measurement without portfolio reclassification during the year
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		)
Transfer from Non-performing group to Normal group				)		)
New credits originated
New credits purchased
Sales or transfers of credits
Payment of credit		)		)		)
Provisions for write-offs				)		)
Recovery of written-off loans
Changes to models and assumptions
Foreign exchange differences
Other changes in allowances
Balance as of December 31, 2025

All values are in US Dollars.

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<br>portfolio in the period
	Group Evaluation
	Normal<br>Portfolio		Non-performing<br>Portfolio		Total
	MCh		MCh		MCh
Consumer loans
Balance as of January 1, 2026
Allowances established/ released:
Change in measurement without portfolio reclassification during the period
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		)
Transfer from Non-performing group to Normal group				)		)
New credits originated
New credits for conversion of contingent to loan
New credits purchased
Sales or transfers of credits
Payment of credit		)		)		)
Provisions for write-offs				)		)
Recovery of written-off loans
Changes to models and assumptions				)
Foreign exchange differences
Other changes in allowances
Balance as of March 31, 2026

All values are in US Dollars.

	Changes in allowances established by<br>portfolio in the year
	Group Evaluation
	Normal<br>Portfolio		Non-performing<br>Portfolio		Total
	MCh		MCh		MCh
Consumer loans
Balance as of January 1, 2025
Allowances established/ released:
Change in measurement without portfolio reclassification during the year
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		)
Transfer from Non-performing group to Normal group				)		)
New credits originated
New credits for conversion of contingent to loan
New credits purchased
Sales or transfers of credits
Payment of credit		)		)		)
Provisions for write-offs				)		)
Recovery of written-off loans
Changes to models and assumptions				)
Foreign exchange differences		)		)		)
Other changes in allowances
Balance as of December 31, 2025

All values are in US Dollars.

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<br>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, 2026
Provisions established / released:
Change in measurement without portfolio reclassification during the period
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
Transfer from Normal group to Non-performing group				)
Transfer from Non-performing group to Normal group										)		)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)
Transfer from Group (normal, non-performing) to Individual (normal, substandard, non-performing)				)
New contingent loan granted
Contingent credits for conversion		)		)		)		)		)		)
Changes to models and assumptions
Foreign exchange differences
Other changes in allowances		)		)		)		)		)		)
Balance as of March 31, 2026

All values are in US Dollars.

	Changes in provisions constituted by portfolio in the year
	Normal Portfolio				Substandard<br>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
Provisions established / released:
Change in measurement without portfolio reclassification during the year
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						)
Transfer from Substandard to Normal individual						)						)
Transfer from Non-performing individual to Substandard								)				)
Transfer from Non-performing individual to Normal individual								)				)
Transfer from Normal group to Non-performing group				)
Transfer from Non-performing group to Normal group										)		)
Transfer from Individual (normal, substandard, Non-performing) to Group (normal, Non-performing)
Transfer from Group (normal, non-performing) to Individual (normal, substandard, non-performing)				)
New contingent loan granted
Contingent credits for conversion		)		)		)		)		)		)
Changes to models and assumptions
Foreign exchange differences		)		)		)		)		)		)
Other changes in allowances		)		)		)		)		)		)
Balance as of December 31, 2025

All values are in US Dollars.

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
	March	December	March	December	March	December	March		December		March		December		March		December
	2026	2025	2026	2025	2026	2025	2026		2025		2026		2025		2026		2025
	MCh	MCh	MCh	MCh	MCh	MCh	MCh		MCh		MCh		MCh		MCh		MCh
Loans to Banks												)		)		)		)
Commercial loans
Agriculture and livestock								)		)						)		)
Fruit								)		)						)		)
Forestry								)		)						)		)
Fishing								)		)						)		)
Mining								)		)						)		)
Oil and natural gas								)		)						)		)
Product manufacturing industry:
Food, beverages and tobacco								)		)						)		)
Textile, leather and footwear								)		)						)		)
Wood and furniture								)		)						)		)
Cellulose, paper and printing								)		)						)		)
Chemicals and petroleum derivatives								)		)						)		)
Metallic, non-metallic, machinery and others								)		)						)		)
Electricity, gas and water								)		)		)		)		)		)
Home building								)		)						)		)
Non-residential constructions (office, civil works)								)		)						)		)
Wholesale trade								)		)						)		)
Retail trade, restaurants and hotels								)		)						)		)
Transport and storage								)		)						)		)
Telecommunications								)		)						)		)
Financial services								)		)				)		)		)
Business services								)		)						)		)
Real estate services								)		)		)		)		)		)
Student loans								)		)						)		)
Public administration, defense and police								)		)						)		)
Social services and other community services								)		)						)		)
Personal services								)		)						)		)
Subtotal								)		)		)		)		)		)
Residential mortgage loans								)		)						)		)
Consumer loans								)		)						)		)
Contingent loan exposure								)		)						)		)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

13.	Financial assets at amortized cost, continued:

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

As of March 31, 2026

Loan Tranche /	Residential mortgage loans (MCh)											Allowances established of <br>Residential mortgage loans (MCh)																****
Guarantee Value	Days in default at the end of the period											Days in default at the end of the period																****
(%)	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%			43,155		22,050		9,786		20,532		2,295,041		)		(637	)		(662	)		(379	)		(1,138	)		(4,665	)
40% < PVG <= 80%			242,265		115,081		56,205		182,843		10,533,169		)		(4,232	)		(3,828	)		(2,329	)		(10,929	)		(32,396	)
80% < PVG <= 90%			11,526		2,648		2,423		9,052		796,992		)		(507	)		(203	)		(249	)		(1,495	)		(4,184	)
PVG > 90%			581		953		280		1,969		300,778		)		(33	)		(24	)		(31	)		(453	)		(1,776	)
Total			297,527		140,732		68,694		214,396		13,925,980		)		(5,409	)		(4,717	)		(2,988	)		(14,015	)		(43,021	)

All values are in US Dollars.

As of December 31, 2025

Loan Tranche /	Residential mortgage loans (MCh)											Allowances established of <br>Residential mortgage loans (MCh)																****
Guarantee Value	Days in default at the end of the year											Days in default at the end of the year																****
(%)	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%			46,627		20,991		8,964		20,074		2,246,886		)		(647	)		(597	)		(361	)		(1,090	)		(4,410	)
40% < PVG <= 80%			264,207		116,564		54,478		185,737		10,570,530		)		(4,196	)		(3,651	)		(2,269	)		(11,026	)		(31,881	)
80% < PVG <= 90%			11,420		3,879		1,987		8,982		806,262		)		(402	)		(281	)		(180	)		(1,456	)		(4,021	)
PVG > 90%			544		994		288		1,937		292,940		)		(50	)		(46	)		(31	)		(445	)		(1,799	)
Total			322,798		142,428		65,717		216,730		13,916,618		)		(5,295	)		(4,575	)		(2,841	)		(14,017	)		(42,111	)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---
(i)	Loans to Banks and Commercial loans and their allowances<br>established by classification category:
---	---

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

	Individual Evaluation																																								Group Evaluation								Provisions of <br>deductible<br>guarantees
	Normal Portfolio														Substandard Portfolio										Non-performing Portfolio																Portfolio		Portfolio						Fogape
As of March 31,	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
2026	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 to Banks
Interbank loans for liquidity
Commercial interbank loans
Overdrafts on current accounts
Chilean exports foreign trade loans
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
Allowances established
% Allowances established		%		%		%								%																										%								%
Commercial loans
Commercial loans
Chilean exports foreign trade loans
Accrediting foreign trade loans negotiated in terms of Chilean imports
Chilean imports foreign trade loans
Foreign trade loans between third countries
Current account debtors
Credit card debtors
Factoring transactions
Commercial lease transactions
Student loans
Other loans and accounts receivable
Subtotal
Allowances established
% Allowances established				%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
13.	Financial assets at amortized cost, continued:
---	---
(i)	Loans to Banks and Commercial loans and their allowances<br>established by classification category, continued:
---	---
	Individual<br> Evaluation																																								Group<br> Evaluation									Provision<br> of
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
As of	Normal<br> Portfolio														Substandard<br> Portfolio										Non-performing<br> Portfolio																	Portfolio		Portfolio						deductibleguarantees<br> Fogape
December 31, 2025	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<br> 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 to Banks
Interbank loans for liquidity	—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—			—		—		—		—		—
Commercial interbank loans
Overdrafts on current accounts
Chilean exports foreign trade<br> loans
Chilean imports foreign trade<br> loans
Foreign trade loans between<br> third countries
Deposits in current accounts<br> in foreign banks for derivative operations
Other non-transferable deposits<br> in banks
Other<br> loans with banks
Subtotal
Allowances<br> established
% Allowances<br> established		%		%		%								%																										%									%
Commercial<br> loans
Commercial loans
Chilean exports foreign trade<br> loans
Accrediting foreign trade<br> loans negotiated in terms of Chilean imports
Chilean imports foreign trade<br> loans
Foreign trade loans between<br> third countries
Current account debtors
Credit card debtors
Factoring transactions
Commercial lease transactions
Student loans
Other<br> loans and accounts receivable
Subtotal
Allowances<br> established
% Allowances<br> established				%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%		%			%		%		%		%

All values are in US Dollars.

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<br>days past-due:
---	---

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

	Financial assets before allowances						Allowances established
	Normal <br>Portfolio<br>Evaluation		Substandard<br>Portfolio<br>Evaluation	Non-performing<br><br> Portfolio<br>Evaluation		Sub	Normal <br>Portfolio <br>Evaluation				Substandard<br>Portfolio<br>Evaluation		Non-performing<br>Portfolio <br>Evaluation				Sub		Deductible guarantees<br>Fogape				Net<br>Financial
As of March 31, 2026	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 to Banks
0 days								)										)				)
1 to 29 days								)										)				)
30 to 59 days
60 to 89 days
> = 90 days
Subtotal								)										)				)
Commercial loans
0 days								)		)		)		)		)		)		)		)
1 to 29 days								)		)		)		)		)		)				)
30 to 59 days								)		)		)		)		)		)				)
60 to 89 days								)		)		)		)		)		)				)
> = 90 days														)		)		)				)
Subtotal								)		)		)		)		)		)		)		)
Residential mortgage loans
0 days										)						)		)				)
1 to 29 days										)						)		)				)
30 to 59 days										)						)		)				)
60 to 89 days										)						)		)				)
> = 90 days																)		)				)
Subtotal										)						)		)				)
Consumer loans
0 days										)						)		)				)
1 to 29 days										)						)		)				)
30 to 59 days										)						)		)				)
60 a 89 days										)						)		)				)
> = 90 days																)		)				)
Subtotal										)						)		)				)
Total Loans								)		)		)		)		)		)		)		)

All values are in US Dollars.

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<br> of December 31, 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 to Banks
0 days								)										)				)
1 to 29 days								)										)				)
30 to 59 days
60 to 89 days
> = 90 days
Subtotal								)										)				)
Commercial loans
0 days								)		)		)		)		)		)		)		)
1 to 29 days								)		)		)		)		)		)		)		)
30 to 59 days								)		)		)		)		)		)		)		)
60 to 89 days										)		)		)		)		)				)
> = 90 days														)		)		)		)		)
Subtotal								)		)		)		)		)		)		)		)
Residential mortgage loans
0 days										)						)		)				)
1 to 29 days										)						)		)				)
30 to 59 days										)						)		)				)
60 to 89 days										)						)		)				)
> = 90 days																)		)				)
Subtotal										)						)		)				)
Consumer loans
0 days										)						)		)				)
1 to 29 days										)						)		)				)
30 to 59 days										)						)		)				)
60 a 89 days										)						)		)				)
> = 90 days																)		)				)
Subtotal										)						)		)				)
Total Loans								)		)		)		)		)		)		)		)

All values are in US Dollars.

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 (*)
	March	December	March		December		March	December
	2026	2025	2026		2025		2026	2025
	MCh	MCh	MCh		MCh		MCh	MCh
Due within one year				)		)
Due after 1 year but within 2 years				)		)
Due after 2 years but within 3 years				)		)
Due after 3 years but within 4 years				)		)
Due after 4 years but within 5 years				)		)
Over 5 years				)		)
Total				)		)

All values are in US Dollars.

(*)	The net lease receivable does not include past-due portfolio<br>totaling Ch$11,575 million as of March 31, 2026 (Ch$12,926 million in December 2025).

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 2 and 15 years.

(l)	Purchase of loan portfolio:

During the period ended as of March 31, 2026 and December 31, 2025 no portfolio purchases were made.

(m)	Sale or transfer of loans:

During the period 2026, the following sales or transfer of loans were made:

	March 2026
	Carrying amount	Allowances	Sale price	Effect on income (loss) gain
	MCh	MCh	MCh	MCh
Sale or transfer of current loans
Sale or transfer of written – off loans
Total

All values are in US Dollars.

As of March 31, 2025, no sales or transfers of loans from the loan portfolio have been made

(n)	Securitization of own assets:

During the period 2026 and the year 2025, there is no securitization transactions executed involving own assets.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
14.	Investments in other companies:
---	---
(a)	At the end of each period, investments are presented according<br>to the following detail:
---	---
		% Ownership Interest				Assets
---	---	---	---	---	---	---	---
		March		December		March	December
		2026		2025		2026	2025
Company	Shareholder	%		%		MCh	MCh
Associates
Transbank S.A.	Banco de Chile		26.16		26.16
Redbanc S.A.	Banco de Chile		38.13		38.13
Centro de Compensación Automatizado S.A.	Banco de Chile		33.33		33.33
Sociedad Interbancaria de Depósitos de Valores S.A.	Banco de Chile		26.81		26.81
Administrador Financiero de Transantiago S.A.	Banco de Chile		20.00		20.00
Servicios de Infraestructura de Mercado OTC S.A.	Banco de Chile		12.33		12.33
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Banco de Chile		15.00		15.00
Subtotal Associates
Joint Venture
Servipag Ltda.	Banco de Chile		50.00		50.00
Subtotal Joint Venture
Subtotal
Minority Investments
Holding Bursátil Regional S.A. ^(1)^	Banchile Corredores de Bolsa
Banco Latinoamericano de Comercio Exterior S.A. (Bladex) ^(1)^	Banco de Chile
Bolsa Electrónica de Chile, Bolsa de Valores ^(1)^	Banchile Corredores de Bolsa
Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales (Swift)	Banco de Chile
CCLV Contraparte Central S.A.	Banchile Corredores de Bolsa
Subtotal Minority Investments
Total

All values are in US Dollars.

(1)	Investments in shares have been irrevocably designated as at fair value through other comprehensive income and, therefore, are recorded<br>at market value in accordance with IFRS 9.
(b)	The change in investments in companies recorded under the equity method in the period 2026 and 2025 is<br>detailed as follows:
---	---
	March		March
---	---	---	---
	2026		2025
	MCh		MCh
Balance as of January 1,
Acquisition of investments in companies
Participation in net income
Dividends received
Reclassification to non-current assets for sale
Other		)
Total

All values are in US Dollars.

(c)	During the period ended March 31, 2026 and 2025, no impairment has been recorded in these investments.

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
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	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.
March 2026	MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh
Current assets
Non-current assets
Total Assets
Current liabilities
Non-current liabilities
Total Liabilities
Equity
Minority interest
Total Liabilities and Equity
Operating income
Operating expenses		)		)		)		)		)		)		)		)
Other income (expenses)										)
Gain before tax										)						)
Income tax		)		)				)				)		)
Gain (loss) for the period										)						)

All values are in US Dollars.

	Associates														Joint Venture
	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.
December 2025	MCh		MCh		MCh		MCh		MCh		MCh		MCh		MCh
Current assets
Non-current assets
Total Assets
Current liabilities
Non-current liabilities
Total Liabilities
Equity
Minority interest
Total Liabilities and Equity
Operating income
Operating expenses		)		)		)		)		)		)		)		)
Other income (expenses)										)
Gain before tax
Income tax		)		)				)		)		)				)
Gain for the year

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
15.	Intangible Assets:
---	---
(a)	The composition of intangible assets as of March 31, 2026 and December<br>31, 2025, are as follows:
---	---
	Average<br> <br>useful Life		Average remaining amortization		Gross balance		Accumulated Amortization				Net balance
---	---	---	---	---	---	---	---	---	---	---	---	---
	March	December	March	December	March	December	March		December		March	December
	2026	2025	2026	2025	2026	2025	2026		2025		2026	2025
	Years	Years	Years	Years	MCh	MCh	MCh		MCh		MCh	MCh
Other independently originated intangible assets	6	6	4	4				)		)
Total								)		)

All values are in US Dollars.

(b)	The change in intangible assets during the period ended March 31, 2026 and December 31, 2025, are detailed<br>as follows:
	March		December
---	---	---	---	---
	2026		2025
	MCh		MCh
Gross Balance
Balance as of January 1,
Acquisition
Disposals/ write-downs		)		)
Transfers
Impairment (*)				)
Total
Accumulated Amortization
Balance as of January 1,		)		)
Amortization for the period (**)		)		)
Disposals/ write-downs
Transfers				)
Impairment (*)
Total		)		)
Balance Net

All values are in US Dollars.

(*)	See Note 40 Impairment of non-financial assets.
(**)	See Note 39 Depreciation and Amortization.
(c)	As of March 31, 2026, the Bank maintains Ch$21,154 million (Ch$18,157 million as of December 31, 2025)<br>of assets associated with technological developments in progress.
---	---
(d)	As of March 31, 2026 and December 31, 2025, there are no restrictions on the Bank’s intangible assets.<br>Also, there are no intangible assets held as collateral for the fulfillment of obligations.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
16.	Property and equipment:
---	---
(a)	The properties and equipment as of March 31, 2026 and December 31, 2025 are composed of the following:
---	---
	Averageuseful Life		Average remaining depreciation		Gross balance		Accumulated Depreciation				Net balance
---	---	---	---	---	---	---	---	---	---	---	---	---
	March	December	March	December	March	December	March		December		March	December
	2026	2025	2026	2025	2026	2025	2026		2025		2026	2025
	Years	Years	Years	Years	MCh	MCh	MCh		MCh		MCh	MCh
Type of property and equipment:
Land and Buildings	25	25	17	17				)		)
Equipment	5	5	3	3				)		)
Others	7	7	4	4				)		)
Total								)		)

All values are in US Dollars.

(b)	The changes in properties and equipment as of March 31, 2026 and December 31, 2025, are as follows:
	March 2026
---	---	---	---	---	---	---	---	---
	Land and<br> Buildings		Equipment		Others		Total
	MCh		MCh		MCh		MCh
Gross Balance
Balance as of January 1, 2026
Reclassification
Additions
Write-downs and sales of the period		)		)		)		)
Transfers						)		)
Impairment (**)				)				)
Total
Accumulated Depreciation
Balance as of January 1, 2026		)		)		)		)
Reclassification
Depreciation of the period () (**)		)		)		)		)
Write-downs and sales of the period
Transfers
Total		)		)		)		)
Balance as of March 31, 2026

All values are in US Dollars.

	December 2025
	Land and<br> Buildings		Equipment		Others		Total
	MCh		MCh		MCh		MCh
Gross Balance
Balance as of January 1, 2025
Reclassification						)
Additions
Write-downs and sales of the year		)		)		)		)
Transfers				)				)
Impairment		)		)		)		)
Total
Accumulated Depreciation
Balance as of January 1, 2025		)		)		)		)
Reclassification		)		)
Depreciation of the year		)		)		)		)
Write-downs and sales of the year
Transfers
Total		)		)		)		)
Balance as of December 31, 2025

All values are in US Dollars.

(*)	See Note 39 Depreciation and Amortization.
(**)	See Note 40 Impairment of non-financial assets.
(***)	Does not include provision of Ch$28 million.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
16.	Property and equipment, continued:
---	---

(c)	As of March 31, 2026, the Bank records Ch$11,794 million (Ch$10,920 million as of December 31, 2025) in<br>assets under commissioning.
(d)	As of March 31, 2026 and December 31, 2025, there are no restrictions on property and equipment of the<br>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 March 31, 2026 and December 31, 2025, is as follows:
	Gross<br><br>Balance		Accumulated <br>Depreciation				Net<br><br>Balance
---	---	---	---	---	---	---	---	---
	March	December	March		December		March	December
	2026	2025	2026		2025		2026	2025
	MCh	MCh	MCh		MCh		MCh	MCh
Categories
Buildings				)		)
Floor space for ATMs				)		)
Improvements to leased properties				)		)
Total				)		)

All values are in US Dollars.

(b)	The changes of the rights over leased assets as of March 31, 2026 and December 31, 2025, is as follows:
	March 2026
---	---	---	---	---	---	---	---	---
	Buildings		Floor <br>space for<br> ATMs		Improvements <br>to leased<br> property		Total
	MCh		MCh		MCh		MCh
Gross Balance
Balance as of January 1, 2026
Additions
Write-downs		)				)		)
Remeasurement
Other incremental
Total
Accumulated Depreciation
Balance as of January 1, 2026		)		)		)		)
Depreciation of the period (*)		)		)		)		)
Write-downs
Other incremental		)						)
Total		)		)		)		)
Balance as of March 31, 2026

All values are in US Dollars.

(*)	See Note 39 Depreciation and Amortization.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
17.	Right-of-use assets and Lease liabilities, continued:
---	---

	December 2025
	Buildings		Floor<br> space for<br> ATMs		Improvements <br>to leased<br> property		Total
	MCh		MCh		MCh		MCh
Gross Balance
Balance as of January 1, 2025
Additions
Write-downs		)		)		)		)
Remeasurement		)						)
Other incremental
Total
Accumulated Depreciation
Balance as of January 1, 2025		)		)		)		)
Depreciation of the year		)		)		)		)
Write-downs
Other incremental		)						)
Total		)		)		)		)
Balance as of December 31, 2025

All values are in US Dollars.

(c)	Future maturities (including unearned interest) of the lease liabilities as of March 31, 2026 and December<br>31, 2025 are detailed as follows:
	March 2026
---	---	---	---	---	---	---	---	---
	Demand	Up to 1<br> month	Over 1<br> month and<br> up to 3<br> months	Over 3<br> months and <br>up to 12<br> months	Over 1 year and up to 3 years	Over 3<br> years and<br> up to 5<br> years	Over 5<br> years	Total
Lease associated to:	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Buildings
ATMs
Total

All values are in US Dollars.

	December 2025
	Demand	Up<br>to 1<br> month	Over 1<br> month and<br> up to 3<br> months	Over 3<br> months and <br>up to 12<br> months	Over 1<br> year and<br> up to 3<br> years	Over 3<br> years and<br> up to 5<br> years	Over<br>5<br> years	Total
Lease associated to:	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Buildings
ATMs
Total

All values are in US Dollars.

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 2026 and 2025 are as<br>follows:
	Total<br>cash flow<br>for the period
---	---	---
Lease liability	MCh
Balances as of January 1, 2025
Liabilities for new lease agreements
Interest accrued expenses
Payments of capital and interests		)
Remeasurement		)
Derecognized contracts
Readjustments
Balances as of March 31, 2025
Liabilities for new lease agreements
Interest accrued expenses
Payments of capital and interests		)
Remeasurement		)
Derecognized contracts		)
Readjustments
Balances as of December 31, 2025
Liabilities for new lease agreements
Interest accrued expenses
Payments of capital and interests		)
Remeasurement
Derecognized contracts		)
Readjustments
Balances as of March 31, 2026

All values are in US Dollars.

(e)	The future cash flows related to short-term lease agreements in effect as of March 31, 2026 correspond<br>to Ch$4,452 million (Ch$5,071 million as of December 31, 2025).
(f)	As of March 31, 2026, the minimum future rental income to be received from operating leases amounts to<br>Ch$15,979 million (Ch$19,926 million as of December 31, 2025).
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
18.	Taxes:
---	---
(a)	Current Taxes:
---	---

The Bank and its subsidiaries at the end of each period 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 March 31, 2026 and December 31, 2025 according to the following detail:

	March		December
	2026		2025
	MCh		MCh
Income tax		)		)
Tax Previous year		)
Less:
Monthly prepaid taxes
Credit for training expenses
Others
Total tax (payable) receivable, net		)		)
Income tax rate		%		%

All values are in US Dollars.

	March		December
	2026		2025
	MCh		MCh
Current tax assets
Current tax liabilities		)		)
Total tax, net		)		)

All values are in US Dollars.

(b)	Income Tax:

The effect of the tax expense during the periods between January 1 and March 31, 2026 and 2025, is composed of the following:

	March		March
	2026		2025
	MCh		MCh
Income tax expense:
Current year taxes
Tax from previous year
Subtotal
(Credit) charge for deferred taxes:
Origin and (reversal) of temporary differences
Subtotal
Others		)
Net charge to income for income taxes

All values are in US Dollars.

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 March 31, 2026 and 2025:

	March 2026					March 2025
	Tax rate					Tax rate
	%			MCh		%			MCh
Income tax calculated on net income before tax		27.00					27.00
Additions or deductions		(1.74	)		)		(0.73	)		)
Price-level restatement		(1.28	)		)		(6.89	)		)
Other		(1.45	)		)		(0.01	)		)
Effective rate and income tax expense		22.53					19.37

All values are in US Dollars.

(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 March 31, 2026 are detailed as follows:

	Balances as of December 31,	Effect on			****	Balances as of March 31,
	2025	Income		Equity		2026
	MCh	MCh		MCh		MCh
Debit Differences:
Allowances for loan losses
Personnel provision			)
Provision disposal undrawn credit lines
Staff vacations provisions
Accrued interest adjustments from impaired loans			)
Staff severance indemnities provision			)		)
Provision of credit cards expenses			)
Provision of accrued expenses			)
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income
Leasing
Income received in advance			)
Exchange rate difference
Property and equipment valuation difference
Other adjustments
Total Debit Differences			)		)
Credit Differences:
Intangible
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income					)
Transitory assets
Loans accrued to effective rate			)
Prepaid expenses			)
Exchange rate difference			)
Activated bond placement expense			)
Other adjustments
Total Credit Differences			)		)
Total Debit (Credit), net			)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
18.	Taxes, continued:
---	---
(d)	Effect of deferred taxes on income and equity, continued:
---	---

Reconciliation to Statement of Financial Position:

	March		December
	2026		2025
	MCh		MCh
Deferred tax assets
Deferred tax liabilities		)		)
Total deferred taxes

All values are in US Dollars.

Debit and credit differences as of December 31, 2025 are detailed as follows:

	Balances as of December 31,	Effect on				Balances as of December 31,
	2024	Income		Equity		2025
	MCh	MCh		MCh		MCh
Debit Differences:
Allowances for loan losses			)
Personnel provision			)
Provision disposal undrawn credit lines
Staff vacations provisions
Accrued interest adjustments from impaired loans
Staff severance indemnities provision			)
Provision of credit cards expenses			)
Provision of accrued expenses			)
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income					)
Leasing
Incomes received in advance			)
Property and equipment valuation difference
Other adjustments
Total Debit Differences					)
Credit Differences:
Intangible (software and others)
Adjustment for valuation of investments and equity instruments at fair value through other comprehensive income
Transitory assets			)
Loans accrued to effective rate			)
Prepaid expenses			)
Exchange rate difference
Activated bond placement expense
Other adjustments
Total Credit Differences
Total Debit(Credit), net					)

All values are in US Dollars.

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<br>(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<br>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 to Banks and Loans to customers as of March 31, 2026	Book value<br> assets (*)	Assets at tax<br> value	Past-due loans with guarantees	Past-due loans without guarantees	Total<br> Past-due<br> loans
	MCh	MCh	MCh	MCh	MCh
Loans to Banks
Commercial loans
Consumer loans
Residential mortgage loans
Total

All values are in US Dollars.

			Assets at tax value
(e.1) Loans to Banks and Loans to customers as of December 31, 2025	Book value<br> assets (*)	Assets at tax<br> value	Past-due loans with guarantees	Past-due loans without guarantees	Total<br> Past-due<br> loans
	MCh	MCh	MCh	MCh	MCh
Loans to Banks
Commercial loans
Consumer loans
Residential mortgage loans
Total

All values are in US Dollars.

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

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
18.	Taxes, continued:
---	---
(e.2) Allowances on past-due loans	Balance<br> as of January 1,<br> 2026	Write-offs<br> against<br> provisions		Allowances<br> established	Allowances<br> released		Balance <br>as of <br>March 31, <br>2026
---	---	---	---	---	---	---	---
	MCh	MCh		MCh	MCh		MCh
Commercial loans			)			)
Consumer loans			)			)
Residential mortgage loans			)			)
Total			)			)

All values are in US Dollars.

(e.2) Allowances on past-due loans	Balance<br> as of January 1,<br> 2025	Write-offs<br> against<br> provisions		Allowances<br> established	Allowances<br> released		Balance<br> as of <br>December 31, <br>2025
	MCh	MCh		MCh	MCh		MCh
Commercial loans			)			)
Consumer loans			)			)
Residential mortgage loans			)			)
Total			)			)

All values are in US Dollars.

	March	December
(e.3) Write-offs and recoveries	2026	2025
	MCh	MCh
Write-offs, Art. 31 No. 4 second subparagraph
Write-offs resulting in allowances released
Recovery or renegotiation of written-off loans

All values are in US Dollars.

	March	December
(e.4) Application of Art. 31 No. 4 first & third subsections of<br> the income tax law	2026	2025
	MCh	MCh
Write-offs in accordance with first subparagraph
Write-offs in accordance with third subparagraph

All values are in US Dollars.

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:

	March		December
	2026		2025
	MCh		MCh
Debtors from brokerage of financial instruments
Cash collateral provided for derivative financial transactions
Accounts receivable from third parties
Assets to be leased out as lessor (*)
Accounts receivable from the General Treasury of the Republic and other fiscal organizations
Prepaid expenses
Other provided cash collateral
Income from regular activities from contracts with customers
Investment properties
Pending transactions
Accumulated impairment in respect of other assets receivable		)		)
Other Assets
Total

All values are in US Dollars.

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

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:
---	---
	March		December
---	---	---	---	---
	2026		2025
	MCh		MCh
Assets received in lieu of payment or awarded at judicial sale (*)
Assets awarded in judicial auction
Assets received in lieu of payment
Provision for assets received in lieu of payment or awarded		)		)
Non-current assets for sale
Investments in other companies
Assets for recovery of assets transferred in financial leasing operations
Disposal groups held for sale
Total

All values are in US Dollars.

(*)	Assets received in lieu of payment refer to assets accepted as payment for past-due or written-off debts<br>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 2026 and 2025 are<br>as follows:
---	---
Provision for assets received in lieu of payment	MCh
---	---	---
Balance as of January 1, 2025
Provisions used		)
Provisions established
Provisions released
Balance as of March 31, 2025
Provisions used		)
Provisions established
Provisions released
Balance as of December 31, 2025
Provisions used		)
Provisions established
Provisions released
Balance as of March 31, 2026

All values are in US Dollars.

(c)	The Bank does not present liabilities classified in the disposal group for sale during the periods March<br>2026 and December 2025.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
21.	Financial liabilities held for trading at fair value through<br>profit or loss:
---	---

The item detail is as follows:

	March	December
	2026	2025
	MCh	MCh
Financial derivative contracts
Others
Total

All values are in US Dollars.

a)	As of March 31, 2026 and December 31, 2025, the Bank maintains the following debt portfolio of derivative<br>instruments:
	Notional<br> amount of contract with final expiration date in
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	Demand		Up<br> to 1 month		Over<br> 1 month and up to 3 months		Over<br> 3 months and up to 12 months		Over<br> 1 year and up to 3 years		Over<br> 3 years and up to 5 years		Over<br> 5 years		Total		Fair<br> value Liabilities
	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December	March	December
	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025	2026	2025
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Currency<br> forward
Interest<br> rate swap
Interest<br> rate swap and cross currency swap
Call<br> currency options
Put<br> currency options
Total

All values are in US Dollars.

b)	Other instruments or financial liabilities:
	March	December
---	---	---
	2026	2025
	MCh	MCh
Current accounts and other demand deposits
Savings accounts and other time deposits
Debt instruments issued
Others
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
22.	Financial liabilities at amortized cost:
---	---

The item detail is as follows:

	March	December
	2026	2025
	MCh	MCh
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued
Other financial obligations
Total

All values are in US Dollars.

(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:

	March	December
	2026	2025
	MCh	MCh
Current accounts
Other demand obligations
Demand deposits accounts
Other demand deposits
Total

All values are in US Dollars.

(b)	Time deposits and saving accounts:

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

	March	December
	2026	2025
	MCh	MCh
Time deposits
Term savings accounts
Other term balances payable
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
22.	Financial liabilities at amortized cost, continued:
---	---
(c)	Obligations by repurchase agreements:
---	---

The Bank obtains financing by selling financial instruments and agreeing to repurchase them in the future, plus interest at a prefixed rate. As of March 31, 2026 and December 31, 2025 the repurchase agreements are the following:

	March	December
	2026	2025
	MCh	MCh
Transaction with domestic banks
Transaction with foreign banks
Transaction with other domestic entities
Repurchase agreements
Transaction with other foreign entities
Total

All values are in US Dollars.

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 March 31, 2026 amounts to Ch$207,164 million (Ch$284,572 million in December 2025). 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:

	March	December
	2026	2025
	MCh	MCh
Foreign banks
Foreign trade financing
Bank of America, N.A.
Caixabank S.A.
Citibank N.A.
JP Morgan Chase Bank, N.A.
Zurcher Kantonalbank
HSBC Bank
The Bank of New York Mellon
Standard Chartered Bank (Hong Kong) Limited
Standard Chartered Bank
Commerzbank AG
Wells Fargo Bank, N.A.
Borrowings and other obligations
Wells Fargo Bank, N.A.
Citibank N.A. United Kingdom
Subtotal foreign banks
Chilean Central Bank
Total

All values are in US Dollars.

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:

	March	December
	2026	2025
	MCh	MCh
Mortgage finance bonds
Mortgage finance bonds for housing
Mortgage finance bonds for general purposes
Bonds
Senior Bonds
Mortgage bonds
Total

All values are in US Dollars.

During the period ended March 31, 2026 Banco de Chile has placed bonds for Ch$373,604 million, which corresponds to Short-Term Bonds and Long-Term Bonds for amounts of Ch$177,018 and Ch$196,586 million respectively, according to the following details:

Short-term Bonds

Counterparty		Issued<br> date	Maturity date
Wells Fargo Bank	3.91	01-02-2026	07-10-2026
Wells Fargo Bank	3.95	02-05-2026	08-10-2026
Total

All values are in US Dollars.

Long-Term Bonds

Serie	Currency			Issued date	Maturity date
BCHIHW1223	UF	18	2.93	01-08-2026	06-01-2044
BCHIHW1223	UF	18	2.92	01-12-2026	06-01-2044
BCHIFU0522	UF	6	2.81	01-14-2026	11-01-2032
BCHIGG1121	UF	9	2.89	01-14-2026	05-01-2035
BCHIHW1223	UF	18	2.91	01-14-2026	06-01-2044
BCHIFU0522	UF	6	2.78	01-15-2026	11-01-2032
BCHIHH1223	UF	10	2.87	01-15-2026	12-01-2036
BCHIHW1223	UF	18	2.89	01-15-2026	06-01-2044
BCHIFG0522	UF	4	2.59	02-10-2026	11-01-2030
BCHIFG0522	UF	4	2.51	03-05-2026	11-01-2030
Subtotal UF

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

22.	Financial liabilities at amortized cost, continued:
(e)	Debt financial instruments issued, continued:
---	---

During the year ended December 31, 2025 Banco de Chile has placed bonds for Ch$2,742,341 million, which corresponds to Short-Term Bonds and Long-Term Bonds for amounts of Ch$819,195 and Ch$1,923,146 million respectively, according to the following details:

Short-term Bonds

Counterparty		Issued<br> date	Maturity date
Wells Fargo Bank	4.68	01/27/2025	05/02/2025
Wells Fargo Bank	4.65	01/27/2025	08/01/2025
Wells Fargo Bank	4.55	03/07/2025	04/07/2025
Wells Fargo Bank	4.45	03/07/2025	09/05/2025
Wells Fargo Bank	4.60	06/25/2025	10/01/2025
Wells Fargo Bank	4.55	06/26/2025	11/03/2025
Wells Fargo Bank	4.55	06/26/2025	07/31/2025
Wells Fargo Bank	4.45	08/05/2025	12/08/2025
Wells Fargo Bank	4.10	10/28/2025	02/06/2026
Wells Fargo Bank	4.20	11/26/2025	12/29/2025
Wells Fargo Bank	4.01	12/29/2025	04/02/2026
Total

All values are in US Dollars.

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			Issued date	Maturity date
BCHIFC0721	UF	5	2.97	03/17/2025	01/01/2030
BCHIFC0721	UF	5	2.97	03/20/2025	01/01/2030
BCHIFC0721	UF	5	2.97	03/21/2025	01/01/2030
BCHIFC0721	UF	5	2.96	04/01/2025	01/01/2030
BCHIFO0721	UF	7	2.92	04/03/2025	01/01/2032
BCHIFH1221	UF	6	2.84	04/15/2025	12/01/2030
BCHIGG1121	UF	10	3.03	04/17/2025	05/01/2035
BCHIHD0424	UF	10	3.03	04/17/2025	10/01/2034
BCHIFH1221	UF	6	2.92	05/07/2025	12/01/2030
BCHIGG1121	UF	10	3.03	05/09/2025	05/01/2035
BCHIHN1223	UF	15	3.06	05/09/2025	12/01/2039
BCHIFA0222	UF	3	2.77	05/30/2025	08/01/2028
BCHIFH1221	UF	6	3.06	05/30/2025	12/01/2030
BCHIFH1221	UF	6	3.06	06/02/2025	12/01/2030
BCHIFH1221	UF	6	3.05	06/02/2025	12/01/2030
BCHIFH1221	UF	6	3.04	06/03/2025	12/01/2030
BCHIFH1221	UF	6	3.04	06/06/2025	12/01/2030
BCHIFH1221	UF	6	3.04	06/10/2025	12/01/2030
BCHIFO0721	UF	7	3.06	06/10/2025	01/01/2032
BCHIGG1121	UF	10	3.15	07/03/2025	05/01/2035
BCHICI0815	UF	8	3.14	07/09/2025	02/01/2033
BCHICG0815	UF	7	3.14	07/10/2025	08/01/2032
BCHICH1215	UF	8	3.14	07/10/2025	12/01/2032
BCHICI0815	UF	8	3.14	07/10/2025	02/01/2033
BCHIHW1223	UF	19	3.21	07/15/2025	06/01/2044
BCHIGB0322	UF	9	3.18	07/17/2025	09/01/2034
BCHIGB0322	UF	9	3.16	07/18/2025	09/01/2034
BCHIGB0322	UF	9	3.13	07/21/2025	09/01/2034
BCHIGB0322	UF	9	3.11	07/22/2025	09/01/2034
BCHIGG1121	UF	10	3.11	07/22/2025	05/01/2035
BCHIHW1223	UF	19	3.19	07/22/2025	06/01/2044
BCHIGG1121	UF	10	2.99	08/22/2025	05/01/2035
BCHIHN1223	UF	15	3.06	08/27/2025	12/01/2039
BCHIGG1121	UF	10	3.01	09/04/2025	05/01/2035
BCHIHW1223	UF	19	3.12	09/04/2025	06/01/2044
BCHIGA1121	UF	9	3.05	09/05/2025	05/01/2034
BCHIGD0721	UF	10	3.09	09/05/2025	01/01/2035
BCHIHI1223	UF	12	3.13	09/05/2025	06/01/2037
BCHIGA1121	UF	9	2.99	09/11/2025	05/01/2034
BCHIGA1121	UF	9	2.99	09/15/2025	05/01/2034
BCHIHW1223	UF	19	3.12	09/15/2025	06/01/2044
BCHIHN1223	UF	14	3.03	09/16/2025	12/01/2039
BCHIFU0522	UF	7	2.91	09/17/2025	11/01/2032
BCHIGA1121	UF	9	2.99	09/17/2025	05/01/2034
BCHIFU0522	UF	7	2.91	09/22/2025	11/01/2032
BCHIGA1121	UF	9	2.98	09/22/2025	05/01/2034
BCHIHH1223	UF	11	3.08	09/22/2025	12/01/2036
BCHIHH1223	UF	11	3.07	09/23/2025	12/01/2036
BCHIFU0522	UF	7	2.90	09/25/2025	11/01/2032
BCHIGA1121	UF	9	2.99	10/28/2025	05/01/2034
BCHIHW1223	UF	19	3.03	10/28/2025	06/01/2044
BCHIHW1223	UF	19	3.02	10/30/2025	06/01/2044
BCHIFU0522	UF	7	2.89	11/06/2025	11/01/2032
Subtotal UF

All values are in US Dollars.

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			Issued date	Maturity date
BONO CHF	CHF	6	1.1875	06/17/2025	07/15/2031
BONO JPY		5	1.635	06/18/2025	06/27/2030
BONO MXN	MXN	5	TIIE (28 days) + 1.05	07/09/2025	07/17/2030
BONO AUD	AUD	10	BBSW3M +1.28	10/22/2025	10/30/2035
BONO HKD	HKD	7	3.735	10/30/2025	11/12/2032
Subtotal other currencies
Total

All values are in Japanese Yen.

As of March 31, 2026 and December 31, 2025, 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:

	March	December
	2026	2025
	MCh	MCh
Other Chilean financial obligations
Other financial obligations with the Public sector
Total

All values are in US Dollars.

23.	Regulatory capital financial instruments:
a)	At the end of each period, this item is composed as follows:
---	---
	March	December
---	---	---
	2026	2025
	MCh	MCh
Subordinated bonds
Subordinated bonds with transitory recognition
Subordinated bonds
Bonds with no fixed term of maturity
Preferred stock
Total

All values are in US Dollars.

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

As of March 31, 2026 and December 31, 2025, no issues of regulatory capital financial instruments have been made.

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 <br>shares
---	---	---	---	---
	MCh		MCh	MCh
Balance as of January 1, 2025
Emissions made
Transaction costs
Transaction costs amortization
Accrued interest
Acquisition or redemption by the issuer
Modification of the issuance conditions
Interest and UF indexation payments to the holder		)
Principal payments to the holder		)
Accrued UF indexation
Exchange rate differences
Depreciation
Reappraisal
Expiration
Conversion to common shares
Balance as of December 31, 2025
Balance as of January 1, 2026
Emissions made
Transaction costs
Transaction costs amortization
Accrued interest
Acquisition or redemption by the issuer
Modification of the issuance conditions
Interest and UF indexation payments to the holder		)
Principal payments to the holder		)
Accrued UF indexation
Exchange rate differences
Depreciation
Reappraisal
Expiration
Conversion to common shares
Balance as of March 31, 2026

All values are in US Dollars.

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 March 31, 2026 and December 31, 2025:
---	---
March 2026
---	---	---	---	---	---	---	---	---
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
C1	UF		200,000		7.4	12/06/1999	01/01/2030
C1	UF		530,000		7.1	12/06/1999	01/01/2030
C1	UF		300,000		7.1	12/06/1999	01/01/2030
C1	UF		50,000		6.5	12/06/1999	01/01/2030
C1	UF		450,000		6.6	12/06/1999	01/01/2030
D1	UF		2,000,000		3.6	06/20/2002	04/01/2026
F	UF		1,000,000		5.0	11/28/2008	11/01/2033
F	UF		1,500,000		5.0	11/28/2008	11/01/2033
F	UF		759,000		4.5	11/28/2008	11/01/2033
F	UF		241,000		4.5	11/28/2008	11/01/2033
F	UF		4,130,000		4.2	11/28/2008	11/01/2033
F	UF		1,000,000		4.3	11/28/2008	11/01/2033
F	UF		70,000		4.2	11/28/2008	11/01/2033
F	UF		4,000,000		3.9	11/28/2008	11/01/2033
F	UF		2,300,000		3.8	11/28/2008	11/01/2033
G	UF		600,000		4.0	11/29/2011	11/01/2036
G	UF		50,000		4.0	11/29/2011	11/01/2036
G	UF		80,000		3.9	11/29/2011	11/01/2036
G	UF		450,000		3.9	11/29/2011	11/01/2036
G	UF		160,000		3.9	11/29/2011	11/01/2036
G	UF		1,000,000		2.7	11/29/2011	11/01/2036
G	UF		300,000		2.7	11/29/2011	11/01/2036
G	UF		1,360,000		2.6	11/29/2011	11/01/2036
J	UF		1,400,000		1.0	11/29/2011	11/01/2042
J	UF		1,500,000		1.0	11/29/2011	11/01/2042
J	UF		1,100,000		1.0	11/29/2011	11/01/2042
I	UF		900,000		1.0	11/29/2011	11/01/2040
						Total subordinated bonds due

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
23.	Regulatory capital financial instruments, continued:
---	---

December 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
C1	UF		200,000		7.4	12/06/1999	01/01/2030
C1	UF		530,000		7.1	12/06/1999	01/01/2030
C1	UF		300,000		7.1	12/06/1999	01/01/2030
C1	UF		50,000		6.5	12/06/1999	01/01/2030
C1	UF		450,000		6.6	12/06/1999	01/01/2030
D1	UF		2,000,000		3.6	06/20/2002	04/01/2026
F	UF		1,000,000		5.0	11/28/2008	11/01/2033
F	UF		1,500,000		5.0	11/28/2008	11/01/2033
F	UF		759,000		4.5	11/28/2008	11/01/2033
F	UF		241,000		4.5	11/28/2008	11/01/2033
F	UF		4,130,000		4.2	11/28/2008	11/01/2033
F	UF		1,000,000		4.3	11/28/2008	11/01/2033
F	UF		70,000		4.2	11/28/2008	11/01/2033
F	UF		4,000,000		3.9	11/28/2008	11/01/2033
F	UF		2,300,000		3.8	11/28/2008	11/01/2033
G	UF		600,000		4.0	11/29/2011	11/01/2036
G	UF		50,000		4.0	11/29/2011	11/01/2036
G	UF		80,000		3.9	11/29/2011	11/01/2036
G	UF		450,000		3.9	11/29/2011	11/01/2036
G	UF		160,000		3.9	11/29/2011	11/01/2036
G	UF		1,000,000		2.7	11/29/2011	11/01/2036
G	UF		300,000		2.7	11/29/2011	11/01/2036
G	UF		1,360,000		2.6	11/29/2011	11/01/2036
J	UF		1,400,000		1.0	11/29/2011	11/01/2042
J	UF		1,500,000		1.0	11/29/2011	11/01/2042
J	UF		1,100,000		1.0	11/29/2011	11/01/2042
I	UF		900,000		1.0	11/29/2011	11/01/2040
						Total subordinated bonds due

All values are in US Dollars.

24.	Provisions for contingencies:
(a)	At the end of each period, this item is composed as following:
---	---
	March	December
---	---	---
	2026	2025
	MCh	MCh
Provisions for employee benefit obligations
Provisions for obligations of customer loyalty and merit programs
Provisions for lawsuits and litigation
Provisions for operational risk
Provisions of a foreign bank branch for profit remittances to its parent company
Provisions for restructuring plans
Other provisions for contingencies
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
24.	Provisions for contingencies, continued;
---	---
(b)	The following table shows the changes in provisions during the periods 2026 and 2025:
---	---
	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, 2025
Provisions established
Provisions used		)				)				)			)
Provisions released						)		)					)
Balances as of March 31, 2025
Provisions established
Provisions used		)				)				)			)
Provisions released						)		)		)			)
Balances as of December 31, 2025
Provisions established
Provisions used		)				)				)			)
Provisions released								)		)			)
Balances as of March 31, 2026

All values are in US Dollars.

(c)	Provisions for employee benefit obligations:
	March	December
---	---	---
	2026	2025
	MCh	MCh
Provision of short-term employee benefits
Provision of benefits to employees for contract termination
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

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
24.	Provisions for contingencies, continued;
---	---
(d)	Provision of short-term employee benefits:
---	---
(i)	Compliance bonuses provision:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Balances as of January 1
Net provisions established
Provisions used		)		)
Total

All values are in US Dollars.

(ii)	Vacation provision:
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Balances as of January 1
Net provisions established
Provisions used		)		)
Total

All values are in US Dollars.

(iii)	Provision of other benefits to personnel:
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Balances as of January 1
Net provisions established
Provisions used		)		)
Total

All values are in US Dollars.

(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:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Present value of the obligations at the beginning of the period
Increase in provision
Benefit paid		)		)
Effect of change in actuarial factors		)
Total

All values are in US Dollars.

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:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Increase (decrease) in provisions		)		)
Interest cost of benefits obligations
Effect of change in actuarial factors		)
Net benefit expenses		)

All values are in US Dollars.

(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:

	March 31, <br> 2026		December 31, <br><br>2025
	%		%
Discount rate		5.71		5.71
Salary increase rate		4.47		5.50
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 2026.

(f)	Share-based compensation programs:

As of March 31, 2026 and December 31, 2025, the Bank and its subsidiaries do not have a share-based compensation plan.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
25.	Provision for dividends:
---	---
(a)	The detail of this line item is as follows:
---	---
	March	December
---	---	---
	2026	2025
	MCh	MCh
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

All values are in US Dollars.

(b)	Changes at the end of each period are detailed as follows:
	Provisions <br>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, 2025
Provisions established
Provisions used		)				)
Provisions released
Balances as of March 31, 2025
Provisions established
Provisions used
Provisions released
Balances as of December 31, 2025
Provisions established
Provisions used		)				)
Provisions released
Balances as of March 31, 2026

All values are in US Dollars.

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:
---	---
	March	December
---	---	---
	2026	2025
	MCh	MCh
Additional loan provisions
Provisions for credit risk for contingent loans (*)
Provisions for country risk for transactions with debtors with residence abroad
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

All values are in US Dollars.

(*)	Changes in provisions for credit risk for contingent loans are<br>disclosed in Note 13 letter (f).
b)	Changes in provisions for special credit risk are detailed as follows:
---	---
	Additional <br>loan<br> provisions		Provisions for <br>credit risk for<br> contingent loans		Provisions for <br>country risk for<br> transactions with <br>debtors with<br> residence<br> abroad		Total
---	---	---	---	---	---	---	---	---
	MCh		MCh		MCh		MCh
Balances as of January 1, 2025
Provisions established
Provisions used
Provisions released		)				)		)
Foreign exchange differences				)				)
Balances as of March 31, 2025
Provisions established
Provisions used
Provisions released				)		)		)
Foreign exchange differences				)				)
Balances as of December 31, 2025
Provisions established
Provisions used
Provisions released				)				)
Foreign exchange differences
Balances as of March 31, 2026

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
27.	Other Liabilities:
---	---

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

	March	December
	2026	2025
	MCh	MCh
Creditors for intermediation of financial instruments
Accounts payable to third parties
Obligations for mortgage loans granted to be remitted to other banks and/or real estate companies
Cash guarantees received for derivative financial transactions
Liability for income from usual activities from contracts with customers
Agreed dividends payable
VAT liability
Securities to be settled
Outstanding transactions
Other cash guarantees received
Other liabilities
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
28.	Equity:
---	---
(a)	Capital:
---	---
(i)	Authorized, subscribed and paid shares:
---	---

As of March 31, 2026, 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, 2025), with no par value, subscribed and fully paid.

	As of March 31, 2026
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.		5,509,520,109		5.454	%
Inversiones LQ-SM Limitada		4,854,988,014		4.806	%
Banco de Chile on behalf of State Street		3,590,825,379		3.555	%
Banco Santander on behalf of foreign investors		3,506,435,557		3.471	%
Banco de Chile on behalf of non-resident third parties		2,528,482,486		2.503	%
Banco de Chile on behalf of Citibank New York		2,450,327,043		2.426	%
JP Morgan Chase Bank		2,167,031,908		2.145	%
Ever Chile SPA		1,888,369,814		1.869	%
Banco Santander Chile		1,725,412,451		1.708	%
Ever 1 BAE SPA		1,166,584,950		1.155	%
Larraín Vial S.A. Corredora de Bolsa		977,221,516		0.967	%
Inversiones Avenida Borgoño Limitada		882,604,102		0.874	%
BCI Corredores de Bolsa S.A.		862,563,936		0.854	%
A.F.P Habitat S.A. for A Fund		784,614,340		0.777	%
Santander Corredores de Bolsa Limitada		754,856,169		0.747	%
A.F.P Cuprum S.A. for A Fund		653,440,043		0.647	%
Valores Security S.A. Corredores de Bolsa		584,417,707		0.579	%
BTG Pactual Chile S.A. Corredora de Bolsa		569,247,159		0.564	%
Banco de Chile on behalf of Citibank London		532,444,621		0.527	%
Subtotal		82,804,676,633		81.972	%
Other shareholders		18,212,404,481		18.028	%
Total		101,017,081,114		100.000	%

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, 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.		5,298,295,922		5.245	%
Inversiones LQ-SM Limitada		4,854,988,014		4.806	%
Banco de Chile on behalf of State Street		4,368,739,111		4.325	%
Banco Santander on behalf of foreign investors		3,959,115,077		3.919	%
JP Morgan Chase Bank		2,719,097,108		2.692	%
Banco de Chile on behalf of non-resident third parties		2,355,382,741		2.332	%
Banco Santander Chile		1,926,817,275		1.907	%
Ever Chile SPA		1,888,369,814		1.869	%
Banco de Chile on behalf of Citibank New York		1,663,309,364		1.647	%
Ever 1 BAE SPA		1,166,584,950		1.155	%
Larraín Vial S.A. Corredora de Bolsa		1,000,886,079		0.991	%
Inversiones Avenida Borgoño Limitada		882,604,102		0.874	%
BCI Corredores de Bolsa S.A.		779,379,823		0.772	%
A.F.P Habitat S.A. for A Fund		758,929,122		0.751	%
Santander Corredores de Bolsa Limitada		703,730,776		0.697	%
A.F.P Cuprum S.A. for A Fund		635,579,418		0.629	%
Banco de Chile on behalf of Citibank London		549,822,754		0.544	%
Valores Security S.A. Corredores de Bolsa		527,069,658		0.522	%
A.F.P Capital S.A. Pension Fund A		518,556,321		0.513	%
Subtotal		83,372,546,758		82.534	%
Other shareholders		17,644,534,356		17.466	%
Total		101,017,081,114		100.000	%

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, 2025 to March 31, 2026:

	Total
	Ordinary<br> Shares
Total shares as of December 31, 2025		101,017,081,114
Total shares as of March 31, 2026		101,017,081,114
(b)	Approval and payment of dividends:
---	---

At the Bank Ordinary Shareholders’ Meeting held on March 26, 2026 it was approved the distribution and payment of dividend No. 214 of Ch$9.99757030464 per share of the Banco de Chile, with charge to the net distributable income for the year 2025. The dividends paid in the in the period 2026 amounted to Ch$1,009,925 million.

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 year 2025 amounted to Ch$995,380 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 March 31, 2026 amounted to Ch$11,619 million (Ch$182,337 million as of December 31, 2025).

As indicated, as of March 31, 2026, the amount of the net income determined in accordance with the preceding paragraph is equivalent to Ch$257,009 million (Ch$1,009,925 million as of December 31, 2025). Consequently, the Bank recorded a provision for minimum dividends under “Provision for dividends” as of March 31 for Ch$154,205 million (Ch$605,955 million in December 2025), which reflects as a counterpart an equity reduction for the same amount.

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 shareholders in a year between the weighted average number of shares outstanding during that year, excluding the average number of own shares held throughout the year.

(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 March 31, 2026 and 2025 were determined as follows:

	March		March
	2026		2025
Basic earnings per share:
Net profits attributable to bank´s shareholders (in millions of Chilean pesos)		268,628		328,944
Weighted average number of ordinary shares		101,017,081,114		101,017,081,114
Earning per shares (in Chilean pesos)		2.66		3.26
Diluted earnings per share:
Net profits attributable to bank´s shareholders (in millions of Chilean pesos)		268,628		328,944
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)		2.66		3.26

As of March 31, 2026 and 2025, the Bank does not have instruments that generate dilutive effects.

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 March 31, 2026 and 2025:

	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 FVTOCI		Income tax		Subtotal		Fair value changes of financial assets at FVTOCI		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, 2025		)				)						)		)			)
Other comprehensive income for the period		)		)		)		)				)					)		)
Balances as of March 31, 2025		)				)						)		)			)		)
Opening balances as of January 1, 2026		)				)						)		)			)		)
Other comprehensive income for the period						)				)		)		)			)		)
Balances as of March 31, 2026		)				)						)		)			)		)

All values are in US Dollars.

(f)	Retained earnings from previous years:

During the year 2026, the Ordinary Shareholders Meeting of Banco de Chile agreed to deduct and withhold from the year 2025 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 2024 and November 2025, amounting to Ch$182,337 million.

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<br>to the following detail:
---	---

(a.1) Contingent loans:

	March	December
	2026	2025
	MCh	MCh
Guarantees and sureties
Guarantees and sureties in Chilean currency
Guarantees and sureties in foreign currency
Letters of credit for goods circulation operations
Debt purchase commitments in local currency abroad
Transactions related to contingent events
Transactions related to contingent events in Chilean currency
Transactions related to contingent events in foreign currency
Undrawn credit lines with immediate termination
Balance of lines of credit and agreed overdraft in current account – commercial loans
Balance of lines of credit on credit card – commercial loans
Balance of lines of credit and agreed overdraft in current account – consumer loans
Balance of lines of credit on credit card – consumer loans
Balance of lines of credit and agreed overdraft in current account – loans to banks
Undrawn credit lines
Other commitments
Credits for higher studies Law No. 20,027 (CAE)
Other irrevocable loan commitments
Other contingent loans
Total

All values are in US Dollars.

(a.2)	Responsibilities assumed to meet customer needs:
	March	December
---	---	---
	2026	2025
	MCh	MCh
Transactions on behalf of third parties
Collections
Placement or sale of financial instruments
Transferred financial assets managed by the bank
Third-party resources managed by the bank
Subtotal
Securities custody
Securities safekept by a banking subsidiary
Securities safekept by the bank
Securities safekept deposited in another entity
Securities issued by the bank
Subtotal
Total

All values are in US Dollars.

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 March 31, 2026, the Bank maintain provisions for judicial contingencies amounting to Ch$2,358 million (Ch$2,037 million as of December 2025), 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 March 31, 2026
	2026	2027	2028	2029	2030	Total
	MCh	MCh	MCh	MCh	MCh	MCh
Legal contingencies

All values are in US Dollars.

(b.2)	Contingencies for significant lawsuits:

As of March 31, 2026 and December 31, 2025, 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 FondosS.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 5,601,966 maturing January 7, 2027. The subsidiary took a policy with Solunion Chile Seguros de Créditos S.A. for the Real State Funds by a guaranteed amount of UF 419,500.

As of March 31, 2026 and 2025, 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
29.	Contingencies and Commitments, continued:
---	---
(c)	Guarantees granted by operations, continued:
---	---
	March	December
---	---	---
	2026	2025
Guarantees:	MCh	MCh
Shares received as collateral for simultaneous operations:
Santiago Securities Exchange, Stock Exchange
Electronic Chilean Securities Exchange, Stock Exchange
Fixed income securities delivered to guarantee CCLV system:
Santiago Securities Exchange, Stock Exchange
Fixed income securities as collateral for the Santiago Stock Exchange
Shares delivered to guarantee equity lending and short-selling:
Santiago Securities Exchange, Stock Exchange
Cash guarantees received for operations with derivatives
Cash guarantees for operations with derivatives
Equity securities received for operations with derivatives:
Electronic Chilean Securities Exchange, Stock Exchange
Depósito Central de Valores S.A.
Total

All values are in US Dollars.

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$2,248 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 511,100 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 7, 2027.

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$33,329,369.22 for variable income operations.

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, 2028.

A cash guarantee bond in the amount of Ch$6 million has been established to secure the seriousness of the bid for the portfolio management tender, valid until June 1, 2026.

A cash guarantee bond in the amount of Ch$20 million has been established to secure the seriousness of the bid for the tender for custody and brokerage of fixed income instruments, financial intermediation, equity instruments, and other financial instruments, valid until June 5, 2026.

iii.	In subsidiary Banchile Corredores de Seguros Ltda.:

According to established in article 58, letter D of D.F.L. 251, as of March 31, 2026 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
(*)	As of April 15, 2026, the newly contracted insurance policies<br>came into effect, both with expiration dates of April 14, 2027.
---	---
(d)	Exempt Resolution No. 270 dated October 30, 2014, the Superintendency of Securities and Insurance (current<br>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<br>of article 53 of the Securities Market Law, said company filed a claim with the competent Civil Court requesting the annulment of the<br>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<br>second instance by the Illustrious Court of Appeals of Santiago. The intervening parties filed cassation appeals in form and substance<br>before the Supreme Court against the sentence in second instance. On August 13, 2024 the Supreme Court ordered the hearing of the case,<br>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.

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:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Interest revenue
Interest expenses		)		)
Total net interest income

All values are in US Dollars.

(b)	The composition of interest revenue is as follows:
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Loans to Banks
Commercial loans
Residential mortgage loans
Consumer Loans
Other financial instruments
Financial assets at fair value through other comprehensive income:
Debt financial instruments
Other financial instruments
Income of accounting hedges of interest rate risk		)		)
Total

All values are in US Dollars.

(b.1)	At the end of the period, the stock of interest not recognized<br>in income is as follows:
	March	March
---	---	---
	2026	2025
	MCh	MCh
Commercial loans
Residential mortgage loans
Consumer Loans
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
30.	Interest Revenue and Expenses, continued:
---	---
(c)	The composition of interest expenses is as follows:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued
Other financial obligations
Lease liabilities
Regulatory capital financial instruments
Income of accounting hedges of interest rate risk		)		)
Total

All values are in US Dollars.

(d)	As of March 31, 2026 and 2025, the Bank uses cross currency swaps to hedge the risk of variability of<br>obligations flows with foreign banks and bonds issued in foreign currency.
	March
---	---	---	---	---	---	---	---	---	---	---	---	---
	2026						2025
	Income		Expense		Total		Income		Expense		Total
	MCh		MCh		MCh		MCh		MCh		MCh
Gain from fair value accounting hedges
Loss from fair value accounting hedges
Gain from cash flow accounting hedges
Loss from cash flow accounting hedges		)		)		)		)		)		)
Net gain on hedge items
Total		)						)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
31.	Inflation indexation revenue and expense:
---	---
(a)	At the end of the period, the summary of inflation indexation is as follows:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Inflation indexation revenue
Inflation indexation expense		)		)
Total net inflation indexation income

All values are in US Dollars.

(b)	The composition of Inflation indexation revenue is as follows
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Loans to Banks
Commercial loans
Residential mortgage loans
Consumer Loans
Other financial instruments
Financial assets at fair value through other comprehensive income:
Debt financial instruments
Other financial instruments
Income of accounting hedges of UF, IVP, IPC indexation risk		)		)
Total

All values are in US Dollars.

(b.1)	At the end of the period, the stock of inflation indexation<br>not recognized in results is detailed as follows:
	March	March
---	---	---
	2026	2025
	MCh	MCh
Commercial loans
Residential mortgage loans
Consumer Loans
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
31.	Inflation indexation revenue and expense, continued:
---	---
(c)	The composition of Inflation indexation expense is as follows:
---	---
	March	March
---	---	---
	2026	2025
	MCh	MCh
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued
Other financial obligations
Regulatory capital financial instruments
Income of accounting hedges of UF, IVP, IPC indexation risk
Total

All values are in US Dollars.

(d)	As of March 31, 2026 and 2025, the Bank uses cross currency swaps to hedge the risk of variability of<br>obligations flows with foreign banks and bonds issued in foreign currency.
	March
---	---	---	---	---	---	---	---	---	---	---
	2026					2025
	Income		Expense	Total		Income		Expense	Total
	MCh		MCh	MCh		MCh		MCh	MCh
Gain from fair value accounting hedges
Loss from fair value accounting hedges
Gain from cash flow accounting hedges
Loss from cash flow accounting hedges		)			)		)			)
Net gain on hedge items
Total		)			)		)			)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
32.	Fee and commission income and expense:
---	---

The fee and commission income and expense that are shown in the Interim Consolidated Statement of Income for the period is as following:

	March		March
	2026		2025
	MCh		MCh
Fee and commission income and services rendered
Commissions from card services
Remuneration from administration of mutual funds, investment funds or others
Account management fees
Commissions from collections and payments
Commissions from guarantees and letters of credit
Brand use agreement
Commissions from trading and securities management
Insurance not related to the granting of credits to natural persons
Use of distribution channel
Commissions from credit prepayments
Insurance related to the granting of credits to natural persons
Insurance not related to the granting of credits to legal entities
Financial advisory services
Commissions from lines of credit and current account overdrafts
Insurance related to the granting of credits to legal entities
Commissions from factoring operations services
Loan commissions with letters of credit
Other commission earned
Total
Fee and commission expense and services received
Commissions from card transactions		)		)
Expenses from obligations of loyalty and merit card customers programs		)		)
Interbank transactions		)		)
Commissions from use of card brands license		)		)
Commissions from securities transaction		)		)
Other fees for services related to the credit card system and payment cards with funds provision as a means of payment		)
Collections and payments		)		)
Other commissions from services received		)		)
Total		)		)
Total Net

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
33.	Net Financial Result:
---	---
(a)	The amount of Net financial result shown in the Interim Consolidated Income Statement for the period corresponds<br>to the following concepts:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Financial result from:
Financial assets held for trading at fair value through profit or loss:
Financial derivative contracts
Debt Financial Instruments
Other financial instruments
Financial liabilities held for trading at fair value through profit or loss:
Financial derivative contracts		)		)
Other financial instruments		)		)
Subtotal
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 time deposits and savings accounts
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
Financial assets at fair value through other comprehensive income
Financial liabilities at amortized cost
Regulatory capital financial instruments
Subtotal
Exchange, indexation and accounting hedging of foreign currency:
Gain (loss) from foreign currency exchange		)
Gain (loss) from indexation for exchange rate				)
Net gain (loss) from derivatives in accounting hedges of foreign currency risk				)
Subtotal
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

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
33.	Net Financial Result, continued:
---	---
(b)	The detail of the income (expense) associated with the changes in allowances for credit losses on loans<br>and contingent loans denominated in foreign currency, which is reflected in “Exchange, indexation and accounting hedging of foreign<br>currency”.
---	---
	March		March
---	---	---	---
	2026		2025
	MCh		MCh
Loans to Banks		)
Commercial loans		)
Residential mortgage loans
Consumer loans		)
Contingent loans		)
Total		)

All values are in US Dollars.

34.	Income from investments in other companies:

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

		March		March
	Shareholder	2026		2025
		MCh		MCh
Income attributable to investments in other companies:
Associates
Centro de Compensación Automatizado S.A.	Banco de Chile
Redbanc S.A.	Banco de Chile
Sociedad Interbancaria de Depósitos de Valores S.A.	Banco de Chile
Administrador Financiero de Transantiago S.A.	Banco de Chile
Sociedad Operadora de la Cámara de Compensación de Pagos de Alto Valor S.A.	Banco de Chile
Servicios de Infraestructura de Mercado OTC S.A.	Banco de Chile
Transbank S.A.	Banco de Chile		)
Subtotal Associates
Joint Venture
Servipag Ltda.	Banco de Chile		)
Subtotal Joint Venture			)
Subtotal
Minority Investments
Banco Latinoamericano de Comercio Exterior S.A. (Bladex)	Banco de Chile
Subtotal Minority Investments
Total Investments in other companies

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
35.	Income (expense) 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 2026 and 2025 is as follows:

	March		March
	2026		2025
	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
Other income from assets received in payment or foreclosed at judicial auction
Provisions for adjustments to net realizable value of assets received in lieu of payment or foreclosed at judicial auction		)		)
Charge-off assets received in lieu of payment or foreclosed at judicial auction		)		)
Expenses to maintain assets received in lieu of payment or foreclosed at judicial auction		)		)
Non-current assets held for sale
Investments in other companies
Intangible assets
Property and equipment
Assets for recovery of assets transferred in financial leasing operations
Other assets
Disposal groups held for sale
Total

All values are in US Dollars.

36.	Other operating Income and Expenses:
a)	During the periods 2026 and 2025, the Bank and its subsidiaries present other operating income, according<br>to the following:
---	---
	March	March
---	---	---
	2026	2025
	MCh	MCh
Revaluation of tax refunds from previous years
Expense recovery
Income from investment properties
Revaluation of monthly tax prepayments
Other income
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
36.	Other operating Income andExpenses, continued:
---	---
b)	During the periods 2026 and 2025, the Bank and its subsidiaries present other operating expenses, according<br>to the following:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Write-offs for operating risks
Insurance premiums expense to cover operational risk events
Expenses for credit operations of financial leasing
Card administration
Legal expenses and trials
Expenses for charge-off leased assets recoveries
Provisions for trials and litigation
Provision for pending operations
Write-offs for commercial decisions
Valuation expense
Life insurance
Renegotiated loan insurance premium
(Release) expense of provisions for operational risk		)		)
Expense recovery from operational risk events		)		)
Other expenses
Total

All values are in US Dollars.

37.	Personnel expenses:

The composition of the expense for employee benefit obligations during the periods 2026 and 2025 is as follows:

	March	March
	2026	2025
	MCh	MCh
Expenses for short-term employee benefit
Expenses for employee benefits due to termination of employment contract
Training expenses
Expenses for nursery and kindergarten
Other personnel expenses
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
38.	Administrative expenses:
---	---

This item is composed as follows:

	March	March
	2026	2025
	MCh	MCh
General administrative expenses
Information technology and communications
Maintenance and repair of property and equipment
Surveillance and securities transport services
Office supplies
External financial information and fraud prevention service
Legal and notary expenses
Energy, heating and other utilities
Donations
External advisory services and professional services fees
External service of custody of documentation
Other expenses of obligations for lease contracts
Insurance premiums except to cover operational risk events
Postal box, mail, postage and home delivery services
Expenses for short-term leases
Representation and travel expenses
Card embossing service
Fees for other technical reports
Fees for review and audit of the financial statements by the external auditor
Expenses for leases low value
Fines applied by other agencies
Title classification fees
Other general administrative expenses
Outsourced services
Technological developments expenses, certification and technology testing
Data processing
External credit evaluation service
External human resources administration services and supply of external personnel
External collection service
Sales and distribution services for products
Call Center service for sales, marketing, quality control customer service
External cleaning service, cafeteria, custody of files and documents, storage of furniture and equipment
Other outsourced services
Board expenses
Board of Directors Compensation
Other Board expenses
Marketing
Taxes, contributions and other legal charges
Contribution to the banking regulator
Property taxes
Taxes other than income tax
Municipal patents
Other legal charges
Total

All values are in US Dollars.

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 2026 and 2025, are detailed as follows:

	March	March
	2026	2025
	MCh	MCh
Amortization of intangibles assets
Other intangible assets arising from business combinations
Other independently originated intangible assets
Depreciation of property and equipment
Buildings and land
Other property and equipment
Depreciation and impairment of leased assets
Buildings and land
Other property and equipment
Depreciation for improvements in leased real estate as leased of right-to-use assets
Amortization for the right-to-use other intangible assets under lease
Depreciation of other assets for investment properties
Amortization of other assets per activity income asset
Total

All values are in US Dollars.

40.	Impairment of non-financial assets:

As of March 31, 2026 and 2025, the composition of the item for impairment of non-financial assets is composed as follows:

	March	March
	2026	2025
	MCh	MCh
Impairment of intangible assets
Impairment of property and equipment
Impairment of assets from income from ordinary activities from contracts with customers
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
41.	Credit loss expense:
---	---
(a)	The composition is as follows:
---	---
	March		March
---	---	---	---	---
	2026		2025
	MCh		MCh
Expense of allowances established for credit risk
Expense (release) of special provisions for credit risk		)		)
Recovery of written-off credits		)		)
Impairments for credit risk of other financial assets at amortized cost and financial assets at FVTOCI		)
Total

All values are in US Dollars.

(b)	Summary of the expense of allowances constituted for credit risk and expense for credit losses:
	Expense of allowances constituted<br> in the period
---	---	---	---	---	---	---	---	---	---	---	---	---	---
	Normal Portfolio				Substandard Portfolio	Non-Performing Portfolio				Deductible guarantees
	Evaluation				Evaluation	Evaluation				Fogape
As of March 31, 2026	Individual		Group		Individual	Individual	Group	Subtotal		Covid-19		Total
	MCh		MCh		MCh	MCh	MCh	MCh		MCh		MCh
Loans to Banks
Allowances established
Allowances released		)							)				)
Subtotal		)							)				)
Commercial loans
Allowances established
Allowances released				)					)		)		)
Subtotal				)							)
Residential mortgage loans
Allowances established
Allowances released				)					)				)
Subtotal				)
Consumer loans
Allowances established
Allowances released
Subtotal
Expense (release) of provisions for credit risk											)
Recovery of written-off credits
Loans to Banks
Commercial loans													)
Residential mortgage loans													)
Consumer loans													)
Subtotal													)
Loan credit loss expenses

All values are in US Dollars.

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<br> in the period
---	---	---	---	---	---	---	---	---	---	---
	Normal Portfolio		Substandard Portfolio	Non-Performing Portfolio			Deductible guarantees
	Evaluation		Evaluation	Evaluation			Fogape
As of March 31, 2025	Individual	Group	Individual	Individual	Group	Subtotal	Covid-19		Total
	MCh	MCh	MCh	MCh	MCh	MCh	MCh		MCh
Loans to Banks
Allowances established
Allowances released
Subtotal
Commercial loans
Allowances established
Allowances released								)		)
Subtotal								)
Residential mortgage loans
Allowances established
Allowances released
Subtotal
Consumer loans
Allowances established
Allowances released
Subtotal
Expense (release) of provisions for credit risk								)
Recovery of written-off credits
Loans to Banks
Commercial loans										)
Residential mortgage loans										)
Consumer loans										)
Subtotal										)
Loan credit loss expenses

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
41.	Credit loss expense, continued:
---	---

(c)	Summary of expense for special provisions for credit risk:

	March		March
	2026		2025
	MCh		MCh
Expenses (release) of provisions for contingent loans:
Loans to Banks
Commercial loans		)		)
Consumer loans
Expenses from provisions for country risk for transactions with debtors with residence abroad				)
Expense of special provisions for loans abroad
Expenses of additional loan provisions:
Commercial loans				)
Residential mortgage loans
Consumer loans
Expense of other special provisions established for credit risk		)		)

All values are in US Dollars.

42.	Income from discontinued operations:

As of March 31, 2026 and 2025, 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.

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 March 31, 2026	Parent Entity	Other <br>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
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
Derivative financial instruments for hedging purposes
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Commercial loans
Residential mortgage loans
Consumer Loans
Allowances established – loans			)		)		)		)
Other assets
Contingent loans
LIABILITIES
Financial liabilities held for trading at fair value through profit or loss:
Derivative Financial Instruments
Financial liabilities designated as at fair value through profit or loss
Derivative financial instruments for hedging purposes
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued
Other financial obligations
Lease liabilities
Other liabilities

All values are in US Dollars.

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, 2025	Parent Entity	Other <br>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
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
Derivative financial instruments for hedging purposes
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Commercial loans
Residential mortgage loans
Consumer Loans
Allowances established – loans			)		)		)		)
Other assets
Contingent loans
LIABILITIES
Financial liabilities held for trading at fair value through profit or loss:
Derivative Financial Instruments
Financial liabilities designated as at fair value through profit or loss
Derivative financial instruments for hedging purposes
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued
Other financial obligations
Lease liabilities
Other liabilities

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
43.	Related Party Disclosures, continued:
---	---
(b)	Income and expenses from related party transactions (*):
---	---
As of March 31, 2026	Parent Entity	Other Legal Entity		Key personnel of the consolidated Bank		Other Related parties		Total
---	---	---	---	---	---	---	---	---	---
	MCh	MCh		MCh		MCh		MCh
Interest revenue
Inflation indexation revenue
Fee and commission income
Net Financial result			)						)
Other income
Total Income
Interest expense
Inflation indexation expense
Fee and commission expense
Expenses credit losses (gains)					)		)
Personnel expenses
Administrative expenses
Other expenses
Total Expenses

All values are in US Dollars.

As of March 31, 2025	Parent Entity	Other Legal Entity	Key personnel of the consolidated Bank	Other Related parties	Total
	MCh	MCh	MCh	MCh	MCh
Interest revenue
Inflation indexation revenue
Fee and commission income
Net Financial result
Other income
Total Income
Interest expense
Inflation indexation expense
Fee and commission expense
Expenses credit losses (gains)
Personnel expenses
Administrative expenses
Other expenses
Total Expenses

All values are in US Dollars.

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

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<br>correspond to the usual operations of the line of business performed with customers in general and when such individual transactions consider<br>a transfer of resources, services or obligations higher than UF 2,000 are detailed below.

As of March 31, 2026

	Nature of the	Description<br> of the transaction				Transactions under equivalent conditions to those transactions with mutual		Effect<br> on Income		Effect<br> on Financial<br> position
Company<br> name	relationship with<br>the Bank	Type<br> of service	Term		Renewal<br> conditions	independence between<br>the parties	Amount MCh	Income MCh	Expenses MCh	Accounts<br>receivable MCh	Accounts<br> payable MCh
Servipag Ltda.	Joint venture	Collection services		30<br> days	Contract	Yes
Enex S.A.	Other related parties	Rent spaces for ATM		30<br> days	Contract	Yes
Redbanc S.A.	Associates	Electronic transaction management<br> services		30<br> days	Contract	Yes
		IT services		30<br> days	Contract	Yes
Depósito Central de<br> Valores S.A.	Other related parties	Quality control and custodial<br> services		30<br> days	Contract	Yes
		Custodial services		30<br> days	Contract	Yes
CCLV Contraparte Central S.A.	Minority investments	Brokerage commission		30<br> days	Contract	Yes
Sociedad Operadora de la Cámara<br> de Compensación de Pagos de Alto Valor S.A.	Associates	Collection services		30<br> days	Contract	Yes
Canal 13	Other related parties	Advertising services		30<br> days	Contract	Yes
Comder Contraparte Central<br> S.A.	Other related parties	Securities clearing services		30<br> days	Contract	Yes
Citigroup Global Markets INC	Other related parties	Brokerage commission		30<br> days	Contract	Yes
Transbank S.A.	Associates	Card processing		30<br> days	Contract	Yes
		Exchange commission		30<br> days	Contract	Yes
Centro de Compensación<br> Automatizado S.A.	Associates	Transfer services		30<br> days	Contract	Yes
Citibank N.A.	Other related parties	Connectivity business commissions		Quarterly	Contract	Yes
Plaza Oeste SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Plaza del Trébol SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Nuevos Desarrollos S.A.	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Plaza Vespucio SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Plaza La Serena SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

43.	Related Party Disclosures, continued:
(c)	Transactions with related parties, continued:
---	---

As of December 31, 2025

	Nature of the	Description<br> of the transaction				Transactions under equivalent conditions to those transactions with mutual		Effect<br> on Income		Effect<br> on Financial<br> position
Company<br> name	relationship with<br>the Bank	Type<br> of service	Term		Renewal<br> conditions	independence between<br>the parties	Amount MCh	Income MCh	Expenses MCh	Accounts<br>receivable MCh	Accounts<br> payable MCh
Servipag Ltda.	Joint venture	Collection services		30<br> days	Contract	Yes
		IT support services		30<br> days	Contract	Yes
		Software development service		30<br> days	Contract	Yes
		IT project services		30<br> days	Contract	Yes
Bolsa de Comercio de Santiago,<br> Bolsa de Valores	Minority investments	Brokerage commission		30<br> days	Contract	Yes
Manantial S.A.	Other related parties	General expenses		30<br> days	Contract	Yes
Universidad Del Desarrollo	Other related parties	Advertising services		30<br> days	Contract	Yes
Enex S.A.	Other related parties	Rent spaces for ATM		30<br> days	Contract	Yes
		Advertising services		30<br> days	Contract	Yes
Redbanc S.A.	Associates	Electronic transaction management<br> services		30<br> days	Contract	Yes
		IT project services		30<br> days	Contract	Yes
		IT services		30<br> days	Contract	Yes
Depósito Central de<br> Valores S.A.	Other related parties	Quality control and custodial<br> services		30<br> days	Contract	Yes
		Custodial services		30<br> days	Contract	Yes
CCLV Contraparte Central S.A.	Minority investments	Brokerage commission		30<br> days	Contract	Yes
Sociedad Operadora de la Cámara<br> de Compensación de Pagos de Alto Valor S.A.	Associates	Collection services		30<br> days	Contract	Yes
Inmobiliaria e Inversiones<br> Capitolio S.A.	Other related parties	Leases		30<br> days	Contract	Yes
Fundación Teleton	Other related parties	Advertising services		30<br> days	Contract	Yes
		Donations		30<br> days	Contract	Yes
Canal 13	Other related parties	Advertising services		30<br> days	Contract	Yes
La Barra S.A.	Other related parties	Advertising services		30<br> days	Contract	Yes
Bolsa Electrónica de<br> Chile, Bolsa de Valores	Minority investments	Brokerage commission		30<br> days	Contract	Yes
		Service of financial information		30<br> days	Contract	Yes
Citibank N.A. Reino Unido	Other related parties	Service of financial information		30<br> days	Contract	Yes
Comder Contraparte Central<br> S.A.	Other related parties	Securities clearing services		30<br> days	Contract	Yes
Citigroup Global Markets INC	Other related parties	Brokerage commission		30<br> days	Contract	Yes
DCV Registros S.A.	Other related parties	IT services		30<br> days	Contract	Yes
Transbank S.A.	Associates	Card processing		30<br> days	Contract	Yes
		Exchange commission		30<br> days	Contract	Yes
Centro de Compensación<br> Automatizado S.A.	Associates	Transfer services		30<br> days	Contract	Yes
		Fraud prevention services		30<br> days	Contract	Yes
		Collection services		30<br> days	Contract	Yes
Artikos Chile S.A.	Other related parties	IT services		30<br> days	Contract	Yes
		IT support services		30<br> days	Contract	Yes
Citibank N.A.	Other related parties	Connectivity business commissions		Quarterly	Contract	Yes
Desarrollos e Inversiones Internacionales<br> SpA	Other related parties	Common area expenses		30<br> days	Contract	Yes
Plaza Oeste SPA	Other related parties	Common area expenses		30<br> days	Contract	Yes
		Financial lease agreements		30<br> days	Contract	Yes
Plaza del Trébol SPA	Other related parties	Common area expenses		30<br> days	Contract	Yes
		Financial lease agreements		30<br> days	Contract	Yes
Nuevos Desarrollos S.A.	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Plaza Vespucio SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Plaza Tobalaba SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Plaza La Serena SPA	Other related parties	Financial lease agreements		30<br> days	Contract	Yes
Inmobiliaria Mall Calama S.A.	Other related parties	Financial lease agreements		30<br> days	Contract	Yes

All values are in US Dollars.

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:
---	---

	March	March
	2026	2025
	MCh	MCh
Board of Directors:
Payment of remuneration and attendance fees of the Board of Directors - Bank and its subsidiaries
Other Board expenses
Key Personnel of the Management of the Bank and its Subsidiaries:
Payment for short-term employee benefits
Payment for severance
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
Total

All values are in US Dollars.

(e)	Composition of the Board of Directors and key personnel of the Management of the Bank and its subsidiaries:
	March		March
---	---	---	---	---
	2026		2025
	No. Executives
Board of Directors:
Directors<br>– Bank and its subsidiaries		15		17
Key Personnel of the Management of the Bank and its Subsidiaries:
CEO – Bank		1		1
CEOs – Subsidiaries		5		6
Division Managers / Area – Bank		83		73
Division Managers / Area – Subsidiaries		33		37
Subtotal		122		117
Total		137		134

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.

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.

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.<br>For these instruments there are quotes or prices (return internal rates, quote value, price) the observable market, so that assumptions<br>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, Pesos-20, UF-02, UF-03, UF-04, UF-05, UF-07, UF-10, UF-20, UF-30.

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<br>the asset or liability, directly (that is, as prices or internal rates of return) or indirectly (that is, derived from prices or internal<br>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.

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<br><br> <br>Instrument	Valuation Method	Description: Inputs and Sources
Local Bank and<br><br> <br>Corporate Bonds	Discounted cash<br><br> <br>flows model	Prices (internal rates of return) are provided by third party price<br> providers that are widely used in the Chilean market.<br><br> <br><br><br> <br>Model is based on a Base Yield (Central Bank Bonds) and issuer spread.<br><br> <br><br><br> <br>The model is based on daily prices and risk/maturity<br>similarities between Instruments.
Offshore Bank and<br><br> <br>Corporate Bonds		Prices are provided by third party price providers that are widely<br> used in the Chilean market.<br><br> <br><br><br> <br>Model is based on daily prices.
Local Central Bank<br><br> <br>and Treasury Bonds		Prices (internal rates of return) are provided by third party price<br> providers that are widely used in the Chilean market.<br><br> <br><br><br> <br>Model is based on daily prices.
Mortgage<br><br> <br>Notes		Prices (internal rates of return) are provided by third party price<br> providers that are widely used in the Chilean market.<br><br> <br><br><br> <br>Model is based on a Base Yield (Central Bank Bonds) and issuer spread.<br><br> <br><br><br> <br>The model takes into consideration daily prices and risk/maturity similarities<br> between instruments.
Time<br><br> <br>Deposits		Prices (internal rates of return) are provided by third party price<br> providers that are widely used in the Chilean market.<br><br> <br><br><br> <br>Model is based on daily prices and considers risk/maturity similarities<br> between instruments.
Cross Currency Swaps,<br><br> <br>Interest Rate Swaps,<br><br> <br>FX Forwards, Inflation<br><br> <br>Forwards		Forward Points, Inflation forecast and local swap rates are provided<br> by market brokers that are widely used in the Chilean market.<br><br> <br><br><br> <br>Offshore rates and spreads are obtained from third party price providers<br> that are widely used in the Chilean market.<br><br> <br><br><br> <br>Zero Coupon rates are calculated by using the bootstrapping method<br> over swap rates.
FX Options	Black-Scholes<br><br> <br>Model	Prices for volatility surface estimates are obtained from market brokers that are widely used in the Chilean market.

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<br>using non-observable inputs data neither for the assets or liabilities under analysis nor for similar instruments. An adjustment to an<br>input that is significant to the entire measurement can result in a fair value measurement classified within Level 3 of the fair value<br>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<br> Bank and<br><br> <br>Corporate<br> Bonds	Discounted<br> cash<br><br> <br>flows<br> model	Since<br> inputs for these types of securities are not observable by the market, we model interest rate of returns for them based on a Base<br> Yield (Central Bank Bonds) and issuer spread. These inputs (base yield and issuer spread) are provided on a daily basis by third<br> party price providers that are widely used in the Chilean market.
Offshore<br> Bank and Corporate Bonds		Since<br> inputs for these types of securities are not observable by the market, we model interest<br> rate of returns for them based on a Base Yield and issuer spread. These inputs (base yield<br> and issuer spread) are provided on a weekly basis by third party price providers that are<br> widely used in the Chilean market.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
44.	Fair Value of Financial Assets and Liabilities, continued:
---	---
(b)	Level<br> chart:
---	---

The following table shows the classification by levels, for financial instruments registered at fair value.

	Level<br> 1		Level<br> 2		Level<br> 3		Total
	March	December	March	December	March	December	March	December
	2026	2025	2026	2025	2026	2025	2026	2025
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Financial<br> Assets
Financial<br> Assets held for trading at fair value through profit or loss
Financial<br> Derivative contracts:
Forwards
Swaps
Call<br> Options
Put<br> Options
Futures
Subtotal
Debt<br> Financial Instruments:
From<br> the Chilean Government and Central Bank
Other<br> debt financial instruments issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Others
Subtotal
Financial<br> Assets at fair value through Other Comprehensive Income
Debt<br> Financial Instruments: (1)
From<br> the Chilean Government and Central Bank
Other<br> debt financial instruments issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Financial<br> Derivative contracts for hedging purposes
Forwards
Swaps
Call<br> Options
Put<br> Options
Futures
Subtotal
Total
Financial<br> Liabilities
Financial<br> liabilities held for trading at fair value through profit or loss:
Financial<br> Derivative contracts:
Forwards
Swaps
Call<br> Options
Put<br> Options
Futures
Subtotal
Others
Financial<br> derivative contracts for hedging purposes
Forwards
Swaps
Call<br> Options
Put<br> Options
Futures
Subtotal
Total

All values are in US Dollars.

(1)	As<br> of March 31, 2026, 100% of instruments of Level 3 have denomination “Investment Grade”.<br> Also, 100% of total of these financial instruments correspond to domestic issuers.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
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:

	March 2026
	Balance<br> as of<br> January 1,<br> 2026	Gain<br> (Loss)<br> Recognized<br> in Income<br> (1)		Gain <br>(Loss)<br> Recognized<br> in Equity<br> (2)	Purchases	Sales		Transfer<br> from <br>Level 1 and 2	Transfer to <br>Level 1 and 2	Balance <br>as of <br>March 31,<br> 2026
	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							)
Subtotal							)
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments:
Other debt financial instruments issued in Chile			)
Subtotal			)
Total			)				)

All values are in US Dollars.

	December 2025
	Balance <br>as of<br> January 1,<br> 2025	Gain<br> (Loss)<br> Recognized<br> in Income<br> (1)	Gain<br> (Loss)<br> Recognized<br> in Equity<br> (2)	Purchases	Sales		Transfer<br> from <br>Level 1 and 2	Transfer to <br>Level 1 and 2		Balance <br>as of<br> December 31,<br> 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						)			)
Subtotal						)			)
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments:
Other debt financial instruments issued in Chile						)			)
Subtotal						)			)
Total						)			)

All values are in US Dollars.

(1)	Recorded in income under item “Net Financial Result”.
(2)	Recorded in equity under item “Accumulated other comprehensive<br>income”.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
44.	Fair Value of Financial Assets and Liabilities, continued:
---	---
(d)	Sensitivity<br> 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 March 31, 2026			As of December 31, 2025
	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			)			)
Subtotal			)			)
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments:
Other debt financial instruments issued in Chile			)			)
Subtotal			)			)
Total			)			)

All values are in US Dollars.

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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

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 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
	March	December	March	December
	2026	2025	2026	2025
	MCh	MCh	MCh	MCh
Assets
Cash and deposits in banks
Transactions in the course of collection
Subtotal
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Loans to Banks:
Domestic banks
Central Bank of Chile
Foreign banks
Subtotal
Loans to customers, net:
Commercial loans
Residential mortgage loans
Consumer loans
Subtotal
Total
Liabilities
Transactions in the course of payment
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued:
Mortgage finance bonds for residential purposes
Mortgage finance bonds for general purposes
Bonds
Other financial obligations
Subtotal
Regulatory capital financial instruments:
Subordinate bonds
Total

All values are in US Dollars.

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.

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 March 31, 2026 and December 31, 2025:

	Level<br> 1 Estimated<br> fair value		Level<br> 2 Estimated<br> fair value		Level<br> 3 Estimated<br> fair value		Total Estimated<br> fair value
	March	December	March	December	March	December	March	December
	2026	2025	2026	2025	2026	2025	2026	2025
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Assets
Cash and deposits<br> in banks
Transactions<br> in the course of collection
Subtotal
Financial assets at amortized<br> cost:
Rights<br> by resale agreements
Debt financial instruments
Loans to Banks:
Domestic banks
Central Bank of Chile
Foreign<br> banks
Subtotal
Loans to customers, net:
Commercial loans
Residential mortgage loans
Consumer<br> loans
Subtotal
Total
Liabilities
Transactions in the course<br> of payment
Financial liabilities at amortized<br> cost:
Current accounts and other<br> demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments<br> issued:
Mortgage finance bonds for<br> residential purposes
Mortgage finance bonds for<br> general purposes
Bonds
Other<br> financial obligations
Subtotal
Regulatory capital financial<br> instruments:
Subordinate<br> bonds
Total

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
44.	Fair Value of Financial Assets and Liabilities, continued:
---	---
(f)	Levels<br> of other assets and liabilities, continued:
---	---

The Bank determines the fair value of these assets and liabilities according to the following:

●	Short-term<br> assets and liabilities: For assets and liabilities with short-term maturity, it is assumed<br> that the book values approximate to their fair value. This assumption is applied to the following<br> assets and liabilities:
Assets:		Liabilities:
---	---	---	---
-	Cash<br>and deposits in banks	-	Current accounts and other demand deposits
-	Transactions<br>in the course of collection	-	Transactions<br>in the course of payments
-	Rights<br>by resale agreements	-	Obligations by repurchase agreements
-	Loans<br>to domestic banks (including the Central Bank of Chile)
●	Loans<br> to Customers and Advances to foreign banks: Fair value is determined by using the discounted<br> cash flow model and internally generated discount rates, based on internal transfer rates<br> derived from our internal transfer price process. Once the present value is determined, we<br> deduct the related loan loss allowances to incorporate the credit risk associated with each<br> contract or loan. As we use internally generated parameters for valuation purposes, we categorize<br> these instruments in Level 3.
---	---
●	Debt<br> financial instruments at amortized cost: The fair value is calculated with the methodology<br> of the Stock Exchange, using the IRR observed in the market. Because the instruments that<br> are in this category correspond to Treasury Bonds that are Benchmark, they are classified<br> in Level 1.
---	---
●	Mortgage<br> finance bonds and Bonds: To determine the present value of contractual cash flows, we apply<br> the discounted cash flow model by using market interest rates that are available in the market,<br> either for the instruments under valuation or instruments with similar features that fit<br> valuation needs in terms of currency, maturities and liquidity. The market interest rates<br> are obtained from third party price providers widely used by the market. As a result of the<br> valuation technique and the quality of inputs (observable) used for valuation, we categorize<br> these financial liabilities in Level 2.
---	---
●	Saving<br> Accounts, Time Deposits, Borrowings from Financial Institutions (including the Central Bank<br> of Chile), Subordinated Bonds and Other borrowings financial: The discounted cash flow model<br> is used to obtain the present value of committed cash flows by applying a bucket approach<br> and average adjusted discount rates that derived from both market rates for instruments with<br> similar features and our internal transfer price process. As we use internally generated<br> parameters and/or apply significant judgmental analysis for valuation purposes, we categorize<br> these financial liabilities in Level 3.
---	---

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 March 31, 2026 and December 31, 2025. As these are for trading and financial instrument at fair value through other comprehensive income are included at their fair value:

	March 2026
	Demand	Up to<br> 1 month	Over<br> 1 month and up to 3 months	Over<br> 3 month and up to 12 months	Subtotal<br> up to 1 year	Over<br> 1 year and up to 3 years	Over<br> 3 years and up to 5 years	Over<br> 5 years	Subtotal<br> over 1 year	Total
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Assets
Cash and deposits in banks
Transactions in the course of collection
Financial assets held for trading at fair value through profit or loss:
Derivative contracts financial
Debt financial instruments
Others
Financial assets at fair value through other comprehensive income
Derivative contracts financial for hedging purposes
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments (*)
Loans to Banks (**)
Loans to customers, net (**)
Total financial assets

All values are in US Dollars.

	March 2026
	Demand		Up to<br> 1 month		Over<br> 1 month and up to 3 months	Over<br> 3 month and up to 12 months	Subtotal<br> up to 1 year		Over<br> 1 year and up to 3 years	Over<br> 3 years and up to 5 years	Over<br> 5 years	Subtotal<br> over 1 year	Total
	MCh		MCh		MCh	MCh	MCh		MCh	MCh	MCh	MCh	MCh
Liabilities
Transactions in the course of payment
Financial liabilities held for trading at fair value through profit or loss:
Derivative contracts financial
Others
Derivative contracts financial for hedging purposes
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts (***)
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued:
Mortgage finance bonds
Bonds
Other financial obligations
Lease liabilities
Regulatory capital financial instruments
Total financial liabilities
Mismatch		)		)				)

All values are in US Dollars.

(*)	These<br> balances are presented without deduction of impairment, which amount to Ch$40 million.
(**)	These balances are presented without deduction of their respective<br>provisions, which amount to Ch$848,447 million for loans to customers and Ch$513 million for borrowings from financial institutions.
(***)	Excludes term saving accounts, which amount to Ch$418,084 million.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

45.	Maturity according to their remaining Terms of Financial Assets and Liabilities, continued:

	December 2025
	Demand	Up to<br> 1 month	Over<br> 1 month and up to 3 months	Over<br> 3 month and up to 12 months	Subtotal<br> up to 1 year	Over<br> 1 year and up to 3 years	Over<br> 3 years and up to 5 years	Over<br> 5 years	Subtotal<br> over 1 year	Total
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Assets
Cash and deposits in banks
Transactions in the course of collection
Financial assets held for trading at fair value through profit or loss:
Derivative contracts financial
Debt financial instruments
Others
Financial assets at fair value through other comprehensive income
Derivative contracts financial for hedging purposes
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments (*)
Loans to Banks (**)
Loans to customers, net (**)
Total financial assets

All values are in US Dollars.

	December 2025
	Demand		Up to<br> 1 month		Over<br> 1 month and up to 3 months		Over<br> 3 month and up to 12 months	Subtotal<br> up to 1 year		Over<br> 1 year and up to 3 years	Over<br> 3 years and up to 5 years	Over<br> 5 years	Subtotal<br> over 1 year	Total
	MCh		MCh		MCh		MCh	MCh		MCh	MCh	MCh	MCh	MCh
Liabilities
Transactions in the course of payment
Financial liabilities held for trading at fair value through profit or loss:
Derivative contracts financial
Others
Derivative contracts financial for hedging purposes
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts (***)
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued:
Mortgage finance bonds
Bonds
Other financial obligations
Lease liabilities
Regulatory capital financial instruments
Total financial liabilities
Mismatch		)		)		)			)

All values are in US Dollars.

(*)	These<br> balances are presented without deduction of impairment, which amount to Ch$19 million.
(**)	These balances are presented without deduction of their respective<br>provisions, which amount to Ch$836,971 million for loans to customers and Ch$669 million for borrowings from financial institutions.
(***)	Excludes term saving accounts, which amount to Ch$405,689 million.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

46.	Financial and Non-Financial Assets and Liabilities by Currency:
As of March 31, 2026	CLP		CLF	FX Indexation			COP			CHF				CNY	Others		TOTAL
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	MCh		MCh	MCh	MCh		MCh	MCh	MCh	MCh		MCh		MCh	MCh		MCh
Assets
Financial assets
Non-Financial assets
Total Assets
Liabilities
Financial liabilities
Non-Financial liabilities
Total Liabilities
Mismatch of Financial Assets and Liabilities (*)		)				)					)		)			)

All values are in US Dollars.

(*)	This value does not consider non-financial assets and liabilities<br>and the notional values of derivative instruments, which are disclosed at fair value.
As of December 31, 2025	CLP		CLF	FX Indexation			COP			CHF				CNY	Others		TOTAL
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	MCh		MCh	MCh	MCh		MCh	MCh	MCh	MCh		MCh		MCh	MCh		MCh
Assets
Financial assets
Non-Financial assets
Total Assets
Liabilities
Financial liabilities
Non-Financial liabilities
Total Liabilities
Mismatch of Financial Assets and Liabilities (*)		)				)					)		)			)

All values are in US Dollars.

(*)	This value does not consider non-financial assets and liabilities<br>and the notional values of derivative instruments, which are disclosed at fair value.

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<br> 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, operational risk, business continuation, outsourcing, complex products and services, investments in debt instruments, market risk and liquidity risk policy. Likewise, it approves the internal provision and credit risk stress testing 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---

In addition to the Board Committees, the Bank’s Management relies on various specialized committees, among which the Technical Committee for the Supervision and Development of Internal Models, the Model Risk Management Committee, and the Operational Risk Committee stand out. These committees address specific matters within the scope of risk management.

The following sections describe the different committees of Directors and Administration previously mentioned.

Risk management is carried out jointly by the Credit Risk Division and the Operational Risk and Global Control Division, which together form the risk corporate governance structure. These divisions are supported by highly experienced and specialized teams, as well as a robust regulatory framework, enabling optimal and effective management of matters within their respective areas of responsibility.

It should be noted that, in March 2026, the Credit Risk Division and the Operational Risk and Global Control Division were established as successors to the Corporate Risk Division. These divisions contribute to the effective governance of the Corporation’s main risks, with the objective of optimizing the risk–return profile, safeguarding business continuity, and strengthening a robust risk culture. This approach is implemented through the identification and management of potential losses arising from counterparty defaults, exposure to movements in market risk factors, or the inadequacy of processes, people, or systems, thereby contributing comprehensively to capital management.

Likewise, these divisions continually manage 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 unified and cross-functional risk culture across the Corporation through training and permanent education.

Within the Credit Risk 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<br> Asset Management: is responsible for the collection of credits from all of the Bank’s<br> 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---

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.

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 Credit 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<br> Risk and Internal Control: Is responsible for to managing the risks associated with models<br> and processes, supported by the functions of model validation and monitoring, model risk<br> 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 also tracks 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, it is responsible for conducting an independent assessment of the internal control environment. For this purpose it has procedures that use the COSO 2013 (Committee of Sponsoring Organizations of the Treadway Commission) framework as a reference, which comprises five components: control environment, risk assessment, control activities, information and communication, and monitoring. This is carried out within the context of complying with local and international regulatory requirements, through the Updated Compilation of Regulations issued by the Financial Market Commission and Section 404 of the Sarbanes-Oxley Act, respectively.

-	Operational<br> Credit Risk Division and Global Control: Addresses the areas of Operational Risk and<br> Business Continuity. This division is responsible for managing and overseeing the implementation<br> of policies, standards, and procedures in each of these areas across the Bank and its subsidiaries.

For these purposes, the Global Control Management unit within the Division is responsible for ensuring the identification and efficient management of operational risks, as well as for promoting a risk aware culture aimed at preventing financial losses, continuously improving process quality, proposing ongoing improvements, and strengthening comprehensive risk management. All of the above is aligned with Basel III regulatory requirements and the strategic objectives of the business.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---

As part of the structure, the Business Continuity Management is responsible for the management, control, and administration of recovery strategies in contingency situations. In addition, it ensures the Bank’s operational resilience by maintaining the crisis-management governance model, guaranteeing the continuity of critical services and operations, particularly those related to critical payment products and services. This model is strengthened through a comprehensive resilience framework that includes ongoing training programs, plan updates, and controlled testing to validate the effectiveness of the strategies against disruptive events that may impact the Bank, thereby reinforcing its capacity to respond safely and efficiently. Additionally, the structure includes the role and responsibilities of the Information Security Officer (ISO), who operates independently from the Cybersecurity Division. The ISO’s function is to design and implement controls by monitoring the activities carried out by the organizational units responsible for information security, cybersecurity, and technology risk within the Bank and its subsidiaries.

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.

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(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 Credit 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.

(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) Collection Committee

The purpose of the Collection Committee is fundamentally to ensure the ongoing and proper monitoring of credit collection activities. In particular, it focuses on reviewing the results and evolution of the amounts assigned to collection across the different delinquency stages of each product, as well as the productivity and recovery performance of the various banking segments.

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(v) 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 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.

(vi) 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.

(vii) 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 and follow up of credit risk models for both regulatory and internal purposes; 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 the review, leaving approval to the Portfolio Risk Committee and subsequently to the Board of Directors. It is also responsible for ensuring compliance with the model monitoring guidelines, which are also approved by the board of directors.

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(viii) Model Risk Management Committee

Its main function is to establish and oversee the institution-wide model risk management framework. Among other responsibilities, this committee reviews and discusses the identification and assessment of model risks based on aggregated results, provides guidelines and verifies the consistency of policies with subsidiaries, ensures the updating of the institutional inventory of models and methodologies, reviews the status of observations and action plans, and submits the Model Risk Management Policy to the Board of Directors for review and approval.

(ix) 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.

(b)	Internal<br>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.

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(c)	Measurement<br>Methodology
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Regarding 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, consumer 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.

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.

During 2026, the Bank has not modified its additional allowances.

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:
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Credit risk considers the likelihood that the counterparty in the credit operation will not be able to fulfill its contractual obligation due to inability 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 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 and real estate developments that can generate an environmental impact.

Over the past few months, the Bank has completed the development of climate change risk heat maps, addressing both Physical Risks at the level of the country’s geographic zones and Transition Risks at the level of economic sectors. Likewise, within the framework of the regulatory provisions set forth in General rule NCG 519, the Bank is making progress across various areas in preparation for its forthcoming entry into force.

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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<br> a rigorous evaluation in the admission process, based on established credit policies, standards<br> and procedures, together with the availability of sufficient and accurate information. Thus,<br> it corresponds to analyze the generation of flows and solvency of the client to meet their<br> payment commitments and, when the characteristics of the operation merit it, must constitute<br> adequate collateral that allow mitigating the risk incurred with the client.
2.	Have<br> permanent and robust portfolio tracking processes, through procedures and systems that alert<br> both the potential indications of impairment of clients, with respect to the conditions of<br> origin, and also the possible business opportunities with those that present a better payments<br> quality and behavior.
3.	To<br> develop credit risk modeling guidelines, in regulatory aspects and management, for efficient<br> decision-making at different stages of the credit process.
4.	Have<br> a collection structure with timely, agile and effective processes that allow management to<br> be carried out in accordance with the different types of clients and the types of breaches<br> that arise, always in strict adherence to the regulatory framework and the Bank’s reputational<br> definitions.
5.	Maintain an efficient administration in work teams’ organization,<br>tools and availability of information that allow an optimal credit risk management.

Based on these management principles, the Credit 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<br>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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47.	Risk Management and Report, continued:
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(c)	Recovery<br>and collection:
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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 Credit 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.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued

47.	Risk Management and Report, continued:
(d)	Portfolio<br> Concentration:
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The maximum exposure to credit risk, by client or counterparty, without taking into account guarantees or other credit enhancements as of March 31, 2026 and December 31, 2025, 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 March 31, 2026:

	Chile	United<br> States	England	Brazil	Others	Total
	MCh	MCh	MCh	MCh	MCh	MCh
Financial<br> Assets
Cash<br> and deposits in banks
Financial<br> assets held for trading at fair value through profit or loss:
Derivative<br> contracts financial
Forwards<br> (*)
Swaps<br> (**)
Call<br> Options
Put<br> Options
Futures
Subtotal
Debt<br> Financial Instruments
From<br> the Chilean Government and Central Bank
Other<br> debt financial instruments issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Other<br> Financial Instruments
Investments<br> in mutual funds
Equity<br> instruments
Others
Subtotal
Financial<br> Assets at fair value through other comprehensive income:
Debt<br> Financial Instruments
From<br> the Chilean Government and Central Bank
Other<br> debt financial instruments issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Derivative<br> financial instruments for hedging purposes
Forwards
Swaps
Call<br> Options
Put<br> Options
Futures
Subtotal
Financial<br> assets at amortized cost:
Rights<br> by resale agreements
Debt<br> Financial Instruments
From<br> the Chilean Government and Central Bank
Subtotal
Loans<br> to Banks
Central<br> Bank of Chile
Domestic<br> banks
Foreign<br> Banks (***)
Subtotal
Loans<br> to Customers
Commercial<br> loans
Residential<br> mortgage loans
Consumer<br> loans
Subtotal

All values are in US Dollars.

(*)	Others includes France Ch$37,604 million, Switzerland Ch$3,477<br>million, Spain Ch$7,948 million and Belgium Ch$21 million.
(**)	Others includes France Ch$41,290 million, Spain Ch$23,009 million and<br>Canada Ch$48,742 million.
(***)	Others includes China Ch$8,946 million, South Korea Ch$325<br>million, Peru Ch$40,748 million and Brazil Ch$25,438 million.

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47.	Risk Management and Report, continued:
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	Central<br> Bank of Chile	Government	Retail<br> (Individuals)	Financial<br> Services	Trade	Manufacturing	Mining	Electricity,<br> Gas and Water	Agriculture<br> and Livestock	Fishing	Transportation<br> and<br> Telecom	Construction	Services	Others	Total
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Cash and deposits in banks
Financial Assets held for trading at fair value through profit or loss:
Derivative contracts Financial
Forwards
Swaps
Call Options
Put Options
Futures
Subtotal
Debt Financial Instruments
From the Chilean Government and Central Bank
Other debt financial instruments issued in Chile
Financial debt instruments issued Abroad
Subtotal
Other Financial Instruments
Investments in mutual funds
Equity instruments
Others
Subtotal
Financial Assets at fair value through Other Comprehensive Income
Debt Financial Instruments
From the Chilean Government and Central Bank
Other debt financial instruments issued in Chile
Financial debt instruments issued Abroad
Subtotal
Derivative financial instruments for hedging purposes
Forwards
Swaps
Call Options
Put Options
Futures
Subtotal
Financial assets at amortized cost (*)
Rights by resale agreements
Debt financial instruments
From the Chilean Government and Central Bank
Subtotal
Loans to Banks
Central Bank of Chile
Domestic banks
Foreign banks
Subtotal

All values are in US Dollars.

(*)	Economic activity of Loans to customers disclosed in Note 13<br>letter (g).

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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, 2025:

	Chile	United<br> States	England	Brazil	Others	Total
	MCh	MCh	MCh	MCh	MCh	MCh
Financial<br> Assets
Cash<br> and deposits in banks
Financial<br> assets held for trading at fair value through profit or loss:
Derivative<br> contracts financial
Forwards (*)
Swaps (**)
Call Options
Put Options
Futures
Subtotal
Debt Financial<br> Instruments
From the Chilean Government<br> and Central Bank
Other debt financial instruments<br> issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Other Financial<br> Instruments
Investments in mutual funds
Equity instruments
Others
Subtotal
Financial<br> Assets at fair value through other comprehensive income:
Debt Financial<br> Instruments
From the Chilean Government<br> and Central Bank
Other debt financial instruments<br> issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Derivative<br> financial instruments for hedging purposes
Forwards
Swaps
Call Options
Put Options
Futures
Subtotal
Financial<br> assets at amortized cost:
Rights<br> by resale agreements
Debt Financial<br> Instruments
From<br> the Chilean Government and Central Bank
Subtotal
Loans to<br> Banks
Central Bank of Chile
Domestic banks
Foreign<br> Banks (***)
Subtotal
Loans to<br> customers
Commercial loans
Residential mortgage loans
Consumer<br> loans
Subtotal

All values are in US Dollars.

(*)	Others includes France Ch$70,734 million, Switzerland Ch$4,917million.
(**)	Others includes France Ch$38,116 million, Spain Ch$26,711 million<br>and Canada Ch$46,840 million.
(***)	Others includes China Ch$122,586 million, South Korea Ch$6,794,<br>Peru Ch$473 million, Netherlands Ch$36,303 million, Singapore Ch$21,658 million and India Ch$2,557 million.

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	Central<br> Bank of Chile	Government	Retail<br> (Individuals)	Financial<br> Services	Trade	Manufacturing	Mining	Electricity,<br> Gas and Water	Agriculture<br> and Livestock	Fishing	Transportation<br> and<br> Telecom	Construction	Services	Others	Total
	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Cash<br> and deposits in banks
Financial Assets<br> held for trading at fair value through profit or loss:
Derivative<br> contracts Financial
Forwards
Swaps
Call Options
Put Options
Futures
Subtotal
Debt Financial<br> Instruments
From the Chilean Government and<br> Central Bank
Other debt financial instruments<br> issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Other Financial<br> Instruments
Investments in mutual funds
Equity instruments
Others
Subtotal
Financial<br> Assets at fair value through Other Comprehensive Income
Debt Financial<br> Instruments
From the Chilean Government and<br> Central Bank
Other debt financial instruments<br> issued in Chile
Financial<br> debt instruments issued Abroad
Subtotal
Derivative<br> financial instruments for hedging purposes
Forwards
Swaps
Call Options
Put Options
Futures
Subtotal
Financial<br> assets at amortized cost (*)
Rights<br> by resale agreements
Debt financial<br> instruments
From the<br> Chilean Government and Central Bank
Subtotal
Loans to Banks
Central Bank of Chile
Domestic banks
Foreign<br> banks
Subtotal

All values are in US Dollars.

(*)	Economic activity of Loans to customers disclosed in Note 13<br>letter (g).

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47.	Risk Management and Report, continued:

(e)	Collateral<br> 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<br>estate, liens and inventory.
●	For<br> consumer loans and residential mortgage loans for housing: Mortgage loans on residential<br> 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 256,329 collateral assets as of March 31, 2026 (255,927 in December 2025), the majority of which consist of real estate. The following table contains guarantees value:

		Guarantee
March 2026	Loans	Mortgages	Pledges	Securities	Warrants	Total
	MCh	MCh	MCh	MCh	MCh	MCh
Corporate Lending
Small Business Lending
Consumer Lending
Mortgage Lending
Total

All values are in US Dollars.

		Guarantee
December 2025	Loans	Mortgages	Pledges	Securities	Warrants	Total
	MCh	MCh	MCh	MCh	MCh	MCh
Corporate Lending
Small Business Lending
Consumer Lending
Mortgage Lending
Total

All values are in US Dollars.

The Bank also uses mitigating tactics for credit risk on derivative transactions. Through date, the following mitigating tactics are used:

●	Accelerating<br> transactions and net payment using market values at the date of default of one of the parties.
●	Option<br> for both parties to terminate early any transactions with a counterparty at a given date,<br> 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.

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(e)	Collaterals<br> and Other Credit Enhancements, continued:

The value of the guarantees that the Bank maintains related to the loans individually classified as impaired as of March 31, 2026 and December 31, 2025 amounted Ch$215,473 million and Ch$190,093 million, respectively.

The value guarantees related to past due loans but no impaired as of March 31, 2026 and December 31, 2025 amounted Ch$485,280 million and Ch$545,626 million respectively.

(f)	Credit<br> 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
March 2026
December 2025

All values are in US Dollars.

(*)	These amounts include the overdue portion and the remaining<br>balance of loans in default.
(g)	Assets<br> Received in Lieu of Payment:
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The Bank has received assets in lieu of payment totaling Ch$24,420 million and Ch$24,625 million as of March 31, 2026 and December 31, 2025, respectively, the majority of which are properties. All of these assets are managed for sale.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
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(h)	Renegotiated<br> 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:

	March	December
	2026	2025
Financial Assets	MCh	MCh
Loans to Banks
Central Bank of Chile
Domestic banks
Foreign banks
Subtotal
Loans to customers, net
Commercial loans
Residential mortgage loans
Consumer loans
Subtotal
Total renegotiated financial assets

All values are in US Dollars.

(i)	Compliance<br> 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:

	March		December
	2026		2025
	MCh		MCh
Total related debt
Consolidated Total or Regulatory Capital
Limit used %		%		%

All values are in US Dollars.

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<br> 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.

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 March within 2026 is illustrated below (LCCY = local currency; FCCY = foreign currency):

	MAR LCCY + FCCY BCh			MAR FCCY MUS
	1 - 30 days	1 - 90 days
Maximum			4,405	Maximum	1,802
Minimum			3,238	Minimum	273
Average			3,848	Average	1,152

All values are in US Dollars.

The Bank also monitors the amount of assets denominated in local currency that is financed 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 2026 is illustrated below:

	Cross Currency Funding MUS
Maximum
Minimum
Average

All values are in US Dollars.

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 2026 are shown below:


Maximum	39	%	63	%
Minimum	37	%	61	%
Average	38	%	62	%

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 2026 is illustrated below:

	Adjusted C46 CCY and FCCY<br> <br>as part of Basic Capital						Adjusted C46 FCCY<br> <br>as part of Basic Capital
	1 - 30 days			1 - 90 days			1 - 30 days
Maximum		0.14			(0.01	)		0.33
Minimum		(0.22	)		(0.10	)		0.16
Average		(0.05	)		(0.06	)		0.25
Regulatory Limit		N/A			N/A			1.0

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 MARCH 31, 2026 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		8,823,203		11,555,137		13,446,722		17,775,115
Cash flow payable (liabilities) and expenses		20,460,941		23,161,530		27,152,918		30,435,081
Liquidity Gap		11,637,738		11,606,393		13,706,196		12,659,966
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		1,127,419		1,201,842		1,138,905		1,529,295
Cash flow payable (liabilities) and expenses		2,717,284		3,198,821		3,818,909		4,415,703
Liquidity Gap		1,589,865		1,996,979		2,680,004		2,886,408
Limits:
One time capital						5,319,384
AVAILABLE MARGIN (*)						2,639,380
*	In the limit up to 30 days, in foreign currency, the Bank has<br>an available margin of Ch$2,639,379,865,788.
---	---

QUARTERLY STATEMENT OF INDIVIDUAL LIQUIDITY SITUATION

AS OF MARCH 31, 2026 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		8,503,746		10,910,290		12,165,293		14,991,042
Cash flow payable (liabilities) and expenses		10,093,993		11,314,148		13,115,485		15,087,827
Liquidity Gap		1,590,247		403,858		950,192		96,785
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		1,043,662		1,017,055		772,205		771,835
Cash flow payable (liabilities) and expenses		1,797,043		2,166,798		2,664,762		3,170,231
Liquidity Gap		753,381		1,149,743		1,892,557		2,398,396
Limits:
One time capital						5,319,384
AVAILABLE MARGIN (*)						3,426,827
*	In the limit up to 30 days, in foreign currency, the Bank has<br>an available margin of Ch$3,426,826,379,154
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---
(3)	Market Risk, continued:
---	---
(a)	Liquidity<br> Risk, continued:
---	---

QUARTERLY STATEMENT OF CONSOLIDATED LIQUIDITY SITUATION

AS OF MARCH 31, 2026 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		10,123,006		12,896,447		14,798,891		19,145,294
Cash flow payable (liabilities) and expenses		21,634,423		24,344,308		28,349,342		31,631,505
Liquidity Gap		11,511,417		11,447,861		13,550,451		12,486,211
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		1,127,482		1,201,905		1,138,968		1,529,358
Cash flow payable (liabilities) and expenses		2,717,284		3,198,821		3,818,973		4,415,767
Liquidity Gap		1,589,802		1,996,916		2,680,005		2,886,409
Limits:
One time capital						5,319,384
AVAILABLE MARGIN (*)						2,639,379
*	In the limit up to 30 days, in foreign currency, the Bank has<br>an available margin of Ch$2,639,379,179,856.
---	---

QUARTERLY STATEMENT OF CONSOLIDATED LIQUIDITY SITUATION

AS OF MARCH 31, 2026 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		9,803,549		12,251,599		13,517,462		16,361,221
Cash flow payable (liabilities) and expenses		11,267,475		12,496,926		14,311,909		16,284,251
Liquidity Gap		1,463,926		245,327		794,447		(76,970	)
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		1,043,725		1,017,118		772,268		771,898
Cash flow payable (liabilities) and expenses		1,797,043		2,166,798		2,664,826		3,170,295
Liquidity Gap		753,318		1,149,680		1,892,558		2,398,397
Limits:
One time capital						5,319,384
AVAILABLE MARGIN (*)						3,426,826
*	In the limit up to 30 days, in foreign currency, the Bank has<br>an available margin of Ch$3,426,825,693,215.
---	---

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---
(3)	Market Risk, continued:
---	---
(a)	Liquidity<br> Risk, continued:
---	---

Liquid Assets Consolidated Balance Statement as of March 31, 2026, values in BCh$

Source: Financial Statements Banco de Chile as of March 31, 2026

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 both LCR and NSFR indicators, the minimum level required is 1 time (100%), evolution of the LCR and NSFR metrics during the year 2026 are shown below:

	LCR
Maximum		2.85	1.19
Minimum		1.65	1.19
Average		2.05	1.19
Regulatory Limit		1.00	1.0	(*)
(*)	By disposition of the Central Bank of Chile, in Chapter III.B.2.1<br>of the Compendium of Accounting Standards for Banks, this limit was increased gradually, starting to be 1.0 from January 2026.
---	---

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), as of March 2026 and December 2025, is as follows:

	Up to 1 month	1 to 3 months	3 to 12 months	1 to 3 years	3 to 5 years	Over<br>5 years	Total
	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Liabilities as of March 31, 2026
Transactions in the course of payment
Full delivery derivative transactions
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued (all currencies)
Other financial obligations
Regulatory capital financial instruments (subordinated bonds)
Total (excluding non-delivery derivative transactions)
Non-delivery derivative transactions

All values are in US Dollars.

	Up to 1 month	1 to 3 months	3 to 12 months	1 to 3 years	3 to 5 years	Over<br>5 years	Total
	MCh	MCh	MCh	MCh	MCh	MCh	MCh
Liabilities as of December 31, 2025
Transactions in the course of payment
Full delivery derivative transactions
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued (all currencies)
Other financial obligations
Regulatory capital financial instruments (subordinated bonds)
Total (excluding non-delivery derivative transactions)
Non-delivery derivative transactions

All values are in US Dollars.

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 2026 is illustrated below:

****	Value-at-Risk 99%<br>one-day<br>confidence level<br>MCh
Maximum
Minimum
Average

All values are in US Dollars.

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 for short-term measurements and metrics such as Delta EVE sensitivities (Economic Value of Equity) and Delta EVE VaR for long-term measurements. 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.

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 2026 is illustrated below:

	12- months Earnings-at-Risk 99%<br> confidence level 3<br> months closing period MCh
Maximum
Minimum
Average

All values are in US Dollars.

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.

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 March 31, 2026
Cash and deposits in banks
Transactions in the course of collection
Financial assets at fair value through other comprehensive income:
Debt financial instruments
Derivative financial instruments for hedging purposes
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Loans to Banks
Loans to customers, net
Total Assets

All values are in US Dollars.

	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, 2025
Cash and deposits in banks
Transactions in the course of collection
Financial assets at fair value through other comprehensive income:
Debt financial instruments
Derivative financial instruments for hedging purposes
Financial assets at amortized cost:
Rights by resale agreements
Debt financial instruments
Loans to Banks
Loans to customers, net
Total Assets

All values are in US Dollars.

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 March 31, 2026
Transactions in the course of payment
Derivative financial instruments for hedging purposes
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued (*)
Other financial obligation
Regulatory capital financial instruments (subordinated bonds)
Total liabilities

All values are in US Dollars.

	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, 2025
Transactions in the course of payment
Derivative financial instruments for hedging purposes
Financial liabilities at amortized cost:
Current accounts and other demand deposits
Time deposits and saving accounts
Obligations by repurchase agreements
Borrowings from financial institutions
Debt financial instruments issued (*)
Other financial obligation
Regulatory capital financial instruments (subordinated bonds)
Total liabilities

All values are in US Dollars.

(*)	Amounts shown here are different from those reported in the<br>liabilities report, which is part of the liquidity analysis, due to differences in the treatment of mortgage bonds issued by the Bank<br>in both reports.

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<br> financial crisis shows market factors fluctuations that are materially larger than those<br> used in the VaR with 99% of confidence level or EaR with 99% of confidence level.
(ii)	The<br> financial crisis also shows that correlations between these fluctuations are materially different<br> from those used in the VaR computation, since a crisis precisely indicates severe disconnections<br> between the behaviors of market factors fluctuations respect to the patterns observed under<br> normal conditions.
---	---
(iii)	Trading<br> liquidity dramatically diminishes during financial distress and especially in emerging markets.<br> Therefore, the overnight VaR number might not be representative of the loss for trading portfolios<br> in such environment since closing exposures period may exceed one business day. This may<br> 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.

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<br><br> <br>Trading Book
****	CLP Derivatives (bps)		****	CLP Bonds (bps)		CLF Derivatives (bps)		CLF Bonds (bps)		Offshore SOFR Derivatives (bps)	Spread On/Off Derivatives (bps)	****
Less than 1 year		(4	)		66		117		86			)
Greater than 1 year		7			117		38		144			)

All values are in US Dollars.

bps = basis points.

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 March 31, 2026, 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	)
Derivatives	)
Debt instruments	)
CLF Interest Rate	)
Derivatives
Debt instruments	)
Interest rate US SOFR	)
SOFR/CAM interest rate spread	)
Total Interest rates	)
Banking spread
Total FX and FX Options
Total	)

All values are in US Dollars.

The modeled scenario would generate losses in the Trading Book for Ch$42,305 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 March 31, 2026, 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	)
Impact due to Spread Shocks	)
Higher<br>/ (Lower) Net revenues	)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---
(3)	Market Risk, continued:
---	---
(b)	Price<br> 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 <br>FVTOCI Portfolio
****	CLP Bonds (bps)		CLF Bonds (bps)		Offshore SOFR Derivatives (bps)	Spread SOFR/CAM Derivatives (bps)	****
Less than 1 year		128		65			)
Greater than 1 year		230		228			)

All values are in US Dollars.

bps = basis points

The worst impact on the Bank’s FVTOCI portfolio as of March 31, 2026, because of the simulation process described above, is as follows:

Most Adverse Stress Scenario P&L Impact
FVTOCI portfolio
(MCh)
CLP Debt Instrument	)
CLF Debt Instrument	)
Interest rate US SOFR	)
Banking spread
Corporative spread	)
Total	)

All values are in US Dollars.

The modeled for the FVTOCI Portfolio would generate potential impacts on equity accounts for Ch$153,561 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 sharply falling rates of inflation and nominal interest rates.

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
	March	December	March		December		March		December		March		December		March	December
	2026	2025	2026		2025		2026		2025		2026		2025		2026	2025
	MCh	MCh	MCh		MCh		MCh		MCh		MCh		MCh		MCh	MCh
Derivative financial assets				)		)		)		)		)		)
Derivative financial liabilities				)		)		)		)		)		)

All values are in US Dollars.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---
(5)	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 Operational Risk and Global Control Division administer the management of this risk, through the establishment of a Operational Risk 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.

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 Operational Risk 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<br> Management
−	Process<br> Assessment
−	Testing<br> of Controls
−	Event<br> Management
−	Loss<br> Base Management
−	Profile<br> and Risk Appetite Framework
−	Execution<br> of Stress Test Models for Operational Risk
−	Supplier<br> Management
−	Management<br> Self-Assessment Matrix
−	Operational<br> Risk Assessment for Projects
−	Subsidiary<br> Control

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 March 31, 2026 and 2025:

	March 2026					March 2025
Category	Lost gross	Recoveries		Lost net		Lost gross	Recoveries		Lost net
****	MCh	MCh	****	MCh	****	MCh	MCh	****	MCh
Internal fraud
External fraud			)					)
Work practices and safety in the business position
Customers, products and business practices
Damage to physical assets			)		)
Business interruption and system failures
Execution, delivery and process management			)					)
Total			)					)

All values are in US Dollars.

Cybersecurity

The Identity Governance Management is responsible for developing, implementing, and improving the identity and access management strategy, protecting data while ensuring operational efficiency and regulatory compliance. It implements IAM technologies and collaborates with all areas of the Corporation, promoting automation and the continuous improvement of access controls.

The Cyber Defense Management is responsible for proactively protecting, monitoring, and eliminating threats and vulnerabilities through automated containment measures, and for managing incidents assertively and in a timely manner, with the objective of safeguarding the Corporation’s information assets based on the prevailing threat landscape.

On the other hand, the Technology Risk and Cyber Intelligence Management aims to identify and manage technology, information security, and cybersecurity risks by identifying threats and vulnerabilities that may expose the Bank’s infrastructure. This assessment allows for evaluating probability and potential impact, preventing attacks, and strengthening strategic decision-making through the management of cyber-intelligence requirements, including the formulation of hypotheses regarding possible attack vectors and malicious behavior.

Finally, the Cybersecurity Management and Subsidiary Control is responsible for managing the cybersecurity strategy, processes, policies, standards, and procedures through a comprehensive approach, supporting risk management as well as cybersecurity projects and budgeting. In its Subsidiary Control role, it maintains a communication channel with the Information Security Officer of each subsidiary to ensure adherence to cybersecurity guidelines, providing advice, support, training, and consulting as needed.

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 mitigate 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 available 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<br> that supports Business Continuity in operational and technological areas, with the aim of<br> keeping the strategy implemented in the Bank up to date and in accordance with the guidelines<br> of Business Continuity Management (BCM).
−	Business Continuity Tests: It refers to annually scheduled contingency simulations that address<br> the five risk scenarios defined for the Bank (Failure in Technology Infrastructure, Failure<br> in Physical Infrastructure, Massive Absence of Personnel, Failure in Critical Supplier Service<br> and Cybersecurity). These test, allow to maintain constant training and integration of critical<br> personnel operating the payment chain, under the defined contingency procedures that support<br> the Bank’s critical products and services.
−	Crisis Management: Internal process of the Bank that maintains and trains the key executive<br> roles associated with the Crisis Groups in conjunction with the main recovery strategies<br> and structures defined in the BCM model. In this way, it constantly strengthens the different<br> areas necessary for preparation, execution and monitoring, that will allow facing crisis<br> events in the Bank.
−	Critical Supplier Management: This involves the management, control and testing of Business Continuity<br> Plans implemented by the suppliers involved in the processing of critical products and services<br> for the Bank, associated with the risk scenarios established in direct relation to the contracted<br> service.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
47.	Risk Management and Report, continued:
---	---

BusinessContinuity, continued:

−	Alternative Site Management: It involves the ongoing management and monitoring of secondary physical<br> locations for the Bank’s critical units, with the aim of ensuring the continuity of<br> operations in the event of a failure at the primary site. The objective is to safeguard and<br> maintain the operational and technological capabilities of the alternate sites, reducing<br> recovery times and ensuring effective activation whenever required.
−	Relations with subsidiaries and External Entities: It consists of the permanent control, management<br> and leveling on the compliance of Subsidiaries under the methodology and strategic lines<br> established by the Bank in crisis environments and Business Continuity Management. It also<br> includes the global management with the requirements of internal and external regulators.
−	Continuous Improvement: considers the application of processes, automation and the adaptation of<br> resources used in the internal processes of the Business Continuity Model, with the objective<br> of improving response in the delivery and analysis of information in contingencies, strengthening<br> the managed processes of the BCM.
−	Training:<br> It includes the development and implementation of processes and training activities under<br> different learning methodologies to strengthen and empower employees on the areas of the<br> Business Continuity Model.
−	Cybersecurity Control: Design and implement independent controls by monitoring the tasks carried out<br> by the organizational units responsible for the Bank’s information security, cybersecurity<br> 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 Banco de Chile.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
48.	Information on Regulatory Capital and Capital Adequacy Ratios:
---	---

Requirementsand 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 2026, 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 2026, 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.

CapitalRequirements

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 2025, the Central Bank agreed to maintain the same level of 0.5% requirement for the capital buffer.

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 on that date for the equivalent to 0.13% of the APR, which was fully constituted in June 2025. On January 16, 2026, as a result of the supervisory process, the CMF resolved and communicated the removal of the additional Pillar 2 requirement for Banco de Chile.

On March 27, 2026, 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.

As of December 1, 2025, the phased implementation of requirements for systemic banks and the gradual adjustments to regulatory capital have been fully completed. From this date onward, the only remaining transitional measure relates to the continued recognition of subordinated bonds issued by banking subsidiaries as effective equity.

Information on regulatory capital and capital adequacy indicators is presented below:

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
48.	Information on Regulatory Capital and Capital Adequacy Ratios,continued:
---	---
	Total assets, risk-weighted assets and components of theeffective equity according to Basel III		Local and Overall<br> consolidated<br> March 31, <br>2026	Local and Overall<br> consolidated<br> December<br> 31, 2025
---	---	---	---	---
Item No.	Item description	Note	MCh	MCh
1	Total assets according to the statement of financial position
2	Non-consolidated investment in subsidiaries	a
3	Assets discounted from regulatory capital, other than item 2	b
4	Derivative credit equivalents	c
5	Contingent loans	d
6	Assets generated by the intermediation of financial instruments	e
7	= (1-2-3+4+5-6) Total assets for regulatory purposes
8.a	Credit risk weighted assets, estimated according to the standard methodology (CRWA)	f
8.b	Credit risk weighted assets, estimated according to internal methodologies (CRWA)	f
9	Market risk weighted assets (MRWA)	h
10	Operational risk weighted assets (ORWA)	g
11.a	= (8.a/8.b+9+10) Risk-weighted assets (RWA)
11.b	= (8.a/8.b+9+10) Risk-weighted assets, after application of the output floor (RWA)
12	Owner’s equity
13	Non-controlling interest	i
14	Goodwill	j
15	Excess minority investments	k
16	= (12+13-14-15) Core Tier 1 Capital (CET1)
17	Additional deductions to core tier 1 capital, other than item 2	l
18	= (16-17-2) Core Tier 1 Capital (CET1)
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
26	Voluntary provisions (additional) imputed as Tier 2 capital (T2)	n
27	Subordinated bonds imputed as Tier 2 capital (T2)	n
28	= (26+27) Equivalent tier 2 capital (T2)
29	Discounts applied to T2	l
30	= (28-29) Tier 2 capital (T2)
31	= (25+30) Effective equity
32	Additional basic capital required for the constitution of the conservation buffer	o
33	Additional basic capital required to set up the countercyclical buffer	p
34	Additional basic capital required for banks qualified as systemic	q
35	Additional capital required for the evaluation of the adequacy of effective equity (Pillar 2)	r

All values are in US Dollars.

a)	Corresponds<br> the value of the investment in subsidiaries that are not consolidated. Applies only in the<br> local consolidation when the bank has foreign subsidiaries, subtracting totally its value<br> in assets and CET1.
b)	Corresponds<br> the value of the asset items that are subtracted from the regulatory capital, in accordance<br> with the paragraph(a) of title N°3 of chapter 21-30 of the RAN.
c)	Corresponds the credit equivalents of the derivative instruments,<br>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<br>c) of the title N°3 of chapter 21-30 of the RAN.
e)	Corresponds<br> the intermediation of financial instrument assets in the name of the bank on behalf of third<br> parties that are consolidated as established in the paragraph d) of the title N°3 of<br> chapter 21-30 of the RAN.
f)	Corresponds<br> the estimated credit risk weighted assets according to the chapter 21-6 of RAN. If the bank<br> does not have the authorization to apply internal methodologies, needs to inform the field<br> 8.b as zero.
g)	Corresponds the estimated market risk weighted assets according<br>to the chapter 21-7 of the RAN.
h)	Corresponds the estimated operational risk weighted assets<br>according to the chapter 21-8 of the RAN.
i)	Corresponds to the non-controlling interest, depending on the<br>level of consolidation, up to 20% of the owners’ assets.
j)	Assets that correspond to goodwill.
k)	Corresponds<br> to the balances of investment assets in non-business support companies that do not participate<br> in the consolidation, above 5% of the owners’ equity.
l)	In<br> the case of CET1 and T2, banks must estimate the equivalent value for each tier of capital,<br> as well as that obtained by fully applying Chapter 21-1 of the RAN. Then, the difference<br> between the equivalent value and the fully applied value must be weighted by the discount<br> factor in force on the reporting date according to the transitional provisions of Chapter<br> 21-1 of the RAN and reported in this row. In the case of the AT1, the discounts apply directly<br> if they exist
m)	Provisions and subordinated bonds allocated to additional capital<br>tier 1 (AT1), as established in Chapter 21-2 of the RAN.
n)	Provisions and subordinated bonds attributed to the equivalent<br>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<br>constitution of the conservation buffer, as established in Chapter 21-12 of the RAN.
p)	Corresponds to the additional basic capital (CET1) for the<br>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<br>qualified as systemic, as established in Chapter 21-11 of the RAN.
r)	Corresponds<br> to the additional capital for the evaluation of the sufficiency of the effective equity (Pillar<br> 2) of the bank, as established in Chapter 21-13 of the RAN.

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 March 31, 2026		****	Local and Overall consolidated December 31, 2025		****
---	---	---	---	---	---	---	---	---
Item No.	*Item description ()**	Note	%		****	%		****
1	Leverage Ratio (T1 I18/T1 I7)			9.23	%		10.04	%
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)			13.32	%		14.50	%
2.a	CET 1 Capital Ratio that the bank must meet, considering the minimum requirements	a		5.75	%		5.82	%
2.b	Capital buffer shortfall	b		—			—
3	Tier 1 Capital Ratio (T1 I25/T1 I11.b)			13.32	%		14.50	%
3.a	Tier 1 Capital Ratio that the bank must meet, considering the minimum requirements	a		7.25	%		7.35	%
4	Regulatory Capital Ratio (T1 I31/T1 I11.b)			17.03	%		18.28	%
4.a	Regulatory Capital Ratio that the bank must meet, considering the minimum requirements	a		9.25	%		9.38	%
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		12.25	%		12.38	%
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		19.34	%		18.23	%
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<br> the case of the leverage indicator, the requirement is 3% without prejudice to the additional<br> requirements for systemic banks that could be set according to the provisions of Chapter<br> 21-30 of the RAN.
	In the case of core capital, the bank considers a charge of<br>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<br>and Pillar 2 charge is considered the minimum requirement.
	For effective equity, 8% of the RWA is considered, adding to<br>this value the additional charges for systemic bank and Pillar 2.
	The systemic bank requirements for Banco de Chile are equivalent<br>to 1.25%. No charge for Pillar 2 as of March 31, 2026 (0.13% as of December 31, 2025 which is covered by 56.3% with basic capital).
b)	The<br> capital buffer deficit must be estimated according to the provisions of Chapter 21-12 of<br> the RAN. This value defines the restriction on the distribution of dividends, as provided<br> in the Chapter mentioned above.
	In the case of effective equity, the requirement of 100% of<br>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<br>by article 35 bis of the General Banking Law.
d)	It corresponds to the solvency classification as established<br>in article 61 of the general banking law.
e)	Limit is equivalent to 1.25% when using standard methodology<br>for determining CRWAs.
f)	Limit is equivalent to 50% of the basic capital, considering<br>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<br> provisions and subordinated bonds could be temporarily allocated until November 2023 to AT<br> 1 for up to 1% of the RWA as of December 1, 2021. This value decreased annually by 0.5% in<br> accordance with the transitional provisions of Chapter 21-2 of the RAN.

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS, continued
49.	Subsequent Events:
---	---

(a) On April 27, 2026, the subsidiary Operadora de Tarjetas Banchile Pagos S.A. reported that, at an extraordinary meeting of its Board of Directors, the resignation submitted by its General Manager, Mr. Rodrigo Devía González, was acknowledged, which will become effective on April 30, 2026.

At the same meeting of the Board of Directors, it was resolved to appoint Mr. Felipe Pérez González as General Manager of the Company, effective as of May 1, 2026. Mr. Pérez González currently serves as the Company’s Commercial Manager.

The Interim Consolidated Financial Statements of Banco de Chile for the period ended March 31, 2026 were approved by the Directors on April 29, 2026.

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 March 31, 2026 and the date of issuance of these Interim Consolidated Financial Statements.

/s/ Héctor Hernández G.	/s/ Eduardo Ebensperger O.
Héctor Hernández G.<br><br> <br>General Accounting Manager	Eduardo Ebensperger O.<br><br> <br>Chief Executive Officer