Company: SQM
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0000909037-25-000036
Chunk: 3

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-09-30
Form: 6-K
Chunk 3
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 ................................................................................................. 76 13.3 Hedging assets and liabilities ............................................................................................... 78 13.4 Financial liabilities ............................................................................................................... 80 13.5 Trade and other payables ..................................................................................................... 89 13.6 Financial asset and liability categories ................................................................................ 90 13.7 Fair value measurement of finance assets and liabilities ..................................................... 91 13.8 Reconciliation of net debt and lease liabilities. ................................................................... 94 Note 14 Right-of-use assets and lease liabilities ............................................................... 96 14.1 Right-of-use assets ............................................................................................................... 96 14.2 Lease liabilities .................................................................................................................... 97 Note 15 Intangible assets and goodwill .......................................................................... 102 15.1 Reconciliation of changes in intangible assets and goodwill ............................................. 102 Note 16 Property, plant and equipment ........................................................................ 105 16.1 Types of property, plant and equipment ............................................................................ 105 16.2 Reconciliation of changes in property, plant and equipment by type: ............................... 107 16.3 Detail of property, plant and equipment pledged as guarantee .......................................... 108 16.4 Cost of capitalized interest, property, plant and equipment ............................................... 108 Note 17 Other current and non-current non-financial assets .................................... 109 Note 18 Employee benefits ............................................................................................. 112 18.1 Provisions for employee benefits ....................................................................................... 112 18.2 Policies on defined benefit plan ......................................................................................... 112 18.3 Other long-term benefits .................................................................................................... 113 18.4 Post-employment benefit obligations ................................................................................ 113 18.5 Staff severance indemnities ............................................................................................... 114 18.6 Executive compensation plan ............................................................................................ 115 Note 19 Provisions and other non-financial liabilities .................................................. 116

19.1 Types of provisions ............................................................................................................ 116 19.2 Description of other provisions .......................................................................................... 117 19.3 Changes in provisions ........................................................................................................ 119 19.4 Other non-financial liabilities, current ............................................................................... 120 19.5 Joint Venture Agreement with Codelco ............................................................................. 120 Note 20 Disclosures on equity ......................................................................................... 121 20.1 Capital management .......................................................................................................... 121 20.2 Operational restrictions and financial limits ...................................................................... 122 20.3 Disclosures on share capital ............................................................................................... 123 20.4 Disclosures on reserves in Equity ...................................................................................... 124