Company: SQM
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0000909037-25-000036
Chunk: 140

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-09-30
Form: 6-K
Chunk 140
---
 interest rate defined by the authorities. For workers under contract, since 2003, SQM NA offers benefits related to pension plans based on the 401-K system to its employees, which does not generate obligations for the Company. As of June 30, 2025, and December 31, 2024, the value of assets associated with the SQM NA pension plan amounts to ThUS$5,266, respectively. Notes to the Consolidated Interim Financial Statements June 30, 2025 114 18.5 Staff severance indemnities As of June 30, 2025, and December 31, 2024, severance indemnities calculated at the actuarial value are as follows: Staff severance indemnities As of June 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Opening balance (38,637) (43,578) Current cost of service (1,884) (1,889) Interest cost (1,526) (2,549) Actuarial gain loss (432) 3,149 Exchange rate difference (2,523) 5,039 Benefits paid during the year 3,288 1,191 Settlement for transfers of obligations 2,920 - Total (38,794) (38,637) (a) Actuarial assumptions The liability recorded for staff severance indemnity is valued at the actuarial value method, using the following actuarial assumptions: Actuarial assumptions As of June 30, 2025 As of December 31, 2024 Annual/Years Mortality rate RV–2020/CB–2020 RV – 2020/CB-2020 Discount interest rate 5.73% 5.75% Inflation rate 3.00% 3.00% Voluntary retirement rate: Men 3.82% 3.82% Annual Women 3.82% 3.82% Annual Salary increase 4.01% 4.01% Annual Retirement age: Men 65 65 Years Women 60 60 Years

Notes to the Consolidated Interim Financial Statements June 30, 2025 115 (b) Sensitivity analysis of assumptions As of June 30, 2025, and December 31, 2024, the Company has conducted a sensitivity analysis of the main assumptions of the actuarial calculation, determining the following: Sensitivity analysis as of June