Company: SQM
Filing Date: 2025-04-03
Form Type: 6-K
Source: 0000909037-25-000010
Chunk: 0

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-04-03
Form: 6-K
Chunk 0
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CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2024 Sociedad Química y Minera de Chile S.A. and subsidiaries In thousands of United States dollars This document includes: - Consolidated Statements of Financial Position - Consolidated Statements of Income - Consolidated Statements of Comprehensive Income - Consolidated Statements of Cash Flows - Consolidated Statements of Changes in Equity - Notes to the Consolidated Financial Statements

Table of Contents –Consolidated Financial Statements Consolidated Classified Statements of Financial Position ................................................ 1 Consolidated Classified Statements of Financial Position ................................................ 2 Consolidated Statements of Income (Audited) .................................................................. 3 Consolidated Statements of Comprehensive Income (Audited) ....................................... 4 Consolidated Statements of Cash Flows (Audited) ........................................................... 5 Consolidated Statements of Changes in Equity (Audited) ............................................... 7 Glossary ................................................................................................................................. 8 Note 1 Identification and Activities of the Company and Subsidiaries ...................... 10 1.1 Historical background .......................................................................................................... 10 1.2 Main domicile where the Company performs its production activities ............................... 10 1.3 Codes of main activities ....................................................................................................... 10 1.4 Description of the nature of operations and main activities................................................. 10 1.5 Other background ................................................................................................................ 12 Note 2 Basis of presentation for the consolidated financial statements ...................... 14 2.1 Accounting period ............................................................................................................... 14 2.2 Consolidated financial statements ....................................................................................... 14 2.3 Basis of measurement .......................................................................................................... 15 2.4 Accounting pronouncements ............................................................................................... 15 2.5 Basis of consolidation .......................................................................................................... 17 2.6 Investments in associates and joint ventures ....................................................................... 21 Note 3 Significant accounting policies ............................................................................ 22 3.1 Classification of balances as current and non-current ......................................................... 22 3.2 Functional and presentation currency .................................................................................. 22 3.3 Accounting policy for foreign currency translation ............................................................. 22 3.4 Consolidated statement of cash flows .................................................................................. 24 3.5 Financial assets accounting policy ....................................................................................... 24 3.6 Financial assets impairment ................................................................................................. 25 3.7 Financial liabilities ............................................................................................................... 26 3.8 Estimated fair value of financial instruments ...................................................................... 26 3.9 Reclassification of financial instruments ............................................................................. 27 3.10 Financial instruments derec