Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 193

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 193
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,819) - (3,819) 16,474 Derivative financial instruments - (1,132) 1,132 - - Other employee benefits 10,291 (930) - (930) 9,361 Research and development expenses (17,239) 1,068 - 1,068 (16,171) Bad debt provision (203) 294 - 294 91 Provision for legal complaints and expenses 2,788 432 - 432 3,220 Loan approval expenses (17,604) 876 - 876 (16,728) Financial instruments recorded at market value 3,277 - (4,050) (4,050) (773) Specific tax on mining activity (1,398) 7,140 35 7,175 5,777 Specific tax on mining activity lithium 4,049 485 (9) 476 4,525 Tax loss benefit 129,123 2,486 - 2,486 131,609 Others 15,422 (12,317) - (12,317) 3,105 Foreign items (other) 260 240 5 245 505 Total temporary differences, unused losses and unused tax credits (140,815) (30,245) (2,948) (33,193) (174,008) Notes to the Consolidated Interim Financial Statements September 30, 2025 160 (d) Reconciliation of changes in deferred tax assets (liabilities) as of December 31, 2024 Reconciliation of changes in tax assets (liabilities) in deferred tax Deferred tax asset (liability) at beginning of period Deferred tax (expense) benefit recognized in profit loss for the year Deferred taxes related to items (credited) charged directly to equity Total change in deferred taxes Deferred tax asset (liability) at end of period ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ Unrealized loss 321,340 (163,837) - (163,837) 157,503 Property, plant and equipment and capitalized interest (288,619) (25,611) - (25,611) (314,230) Leases recognized under IFRS 16 503 (582) - (582) (79) Restoration and rehabilitation provision 6,336 (1,116) - (1,116) 5,220 Manufacturing expenses (159,879) 4,973 - 4,