Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 151

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 151
---
,904 142,818,904 142,818,904 142,818,904 Notes to the Consolidated Interim Financial Statements September 30, 2025 125 20.4 Disclosures on reserves in Equity As of September 30, 2025, and December 31, 2024 the composition is as follows: Disclosure of reserves within shareholders' equity As of September 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Reserve for currency exchange conversion (1) 1,133 (38,024) Reserve for cash flow hedges (2) 4,254 7,314 Reserve for gains and losses from financial assets measured at fair value through other comprehensive income (3) 5,248 (5,702) Reserve for actuarial gains or losses in defined benefit plans (4) (11,000) (11,179) Other reserves 10,655 10,175 Total 10,290 (37,416) (1) This balance reflects retained earnings for changes in the exchange rate when converting the financial statements of subsidiaries whose functional currency is different from the US dollar. (2) The Company maintains, as hedge instruments, financial derivatives related to obligations with the public issued in UF and Chilean pesos, Changes from the fair value of derivatives designated and classified as hedges are recognized under this classification. (3) Reserve related to the fair value variation of equity financial instruments. (4) This caption reflects the effects of changes in actuarial assumptions, mainly changes in the discount rate.

Notes to the Consolidated Interim Financial Statements September 30, 2025 126 Movements in other reserves and changes in ownership interest were as follows: Movements Foreign currency translation difference (1) Reserve for cash flow hedges Reserve for actuarial gains and losses from defined benefit plans Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income Other reserves Total reserves Before taxes Before taxes Tax Before taxes Deferred taxes Before Taxes Deferred taxes Before taxes Reserves Deferred taxes Total reserves ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ As of January 1, 2024 (4,921) (1,275) 345 (17,991) 4,537 175,428 (53,134) 11,881 163,122 (48,252)