Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 137

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 137
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 and equipment. 16.4 Cost of capitalized interest, property, plant and equipment The rates and costs for capitalized interest in the period of property, plant and equipment are detailed as follows: Capitalized interest costs September 30, 2025 September 30, 2024 ThUS$ ThUS$ Weighted average capitalization rate of capitalized interest costs 5% 5% Amount of interest costs capitalized in the period ThUS$ 55,136 48,255

Notes to the Consolidated Interim Financial Statements September 30, 2025 110 Note 17 Other current and non-current non-financial assets As of September 30, 2025, and December 31, 2024, the detail of “Other Current and Non-current Assets” is as follows: Other non-financial assets, current As of September 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Domestic Value Added Tax 49,499 125,963 Foreign Value Added Tax 12,977 26,315 Prepaid mining licenses 17,548 3,326 Prepaid insurance 5,058 12,589 Other prepayments 2,079 1,391 Reimbursement of Value Added Tax to exporters 19,015 24,601 Other taxes 1,740 4,189 Other assets 2,932 2,331 Total 110,848 200,705 Other non-financial assets, non-current As of September 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Exploration and evaluation expenses 61,615 65,510 Guarantee deposits 1,039 942 Foreign VAT (1) 279,058 289,921 Other non-current assets 7,791 7,793 Total 349,503 364,166 (1) This corresponds to value-added tax to be recovered from the subsidiary SQM Shanghai Chemicals Co. Ltd. that will be offset against value-added tax in subsequent years. In addition, the subsidiary can request a refund of VAT credit balances in accordance with Bulletin No. 7 regarding the improvement of the VAT credit balance refund policy, which came into effect on September 1, 2025. On October 30, 2025, the Company received an early reimbursement of US$20 million. Further details can be found in policy 3.37. Movements in expenditure on exploration projects and ground studies as of September 30