Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 73

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 73
---
 |     ThUS$ |     |              |         |
| Beginning balance                                   |     |   114,632 |     |              | 133,768 |
| Increase (decrease) in carrying amount              |     |    10,153 |     |              | -14,517 |
| Additional provision for differences in inventories |     |         - |     |              |     171 |
| Reclassifications                                   |     |    13,117 |     |              |       - |
| Provision used                                      |     |      -708 |     |              |  -4,790 |
| Total changes                                       |     |    22,562 |     |              | -19,136 |
| Final balance                                       |     |   137,194 |     |              | 114,632 |

For further details, see accounting policy for inventory measurement in Note 3.15

87

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### Note 12 Related party disclosures

#### 10

#### 11

#### 11.1

#### Related party disclosures
Balances pending at the period end are not guaranteed, accrue no interest and are settled in cash, no guarantees have been delivered or received for trade and other receivables due from related parties or trade and other payables due to related parties.

#### 11.2

#### Relationships between the parent and the entity
Pursuant to Article 99 of Law of the Securities Market Law, the CMF may determine that a company does not have a controlling entity in accordance with the distribution and dispersion of its ownership. On November 30, 2018, the CMF issued the ordinary letter No. 32,131 whereby it determined that Pampa Group, do not exert decisive power over the management of the Company since it does not have a predominance in the ownership that allows it to make management decisions. Therefore, the CMF has determined not to consider Pampa Group as the controlling entity of the Company and that the Company does not have a controlling entity given its current ownership structure.

88

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### 11.3
Detailed identification of related parties and subsidiaries

As of March 31, 2025, and December 31, 2024, the detail of entities that are identified as subsidiaries or related parties of the SQM Group is as follows