Company: SQM
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0000909037-25-000036
Chunk: 190

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-09-30
Form: 6-K
Chunk 190
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 recognized under IFRS 16 - (79) Restoration and rehabilitation provision 5,220 - Manufacturing expenses - (154,906) Employee benefits and unemployment insurance - (8,736) Vacation accrual 9,001 - Inventory provision 16,353 - Supply provision 20,293 - Other employee benefits 10,291 - Research and development expenses - (17,239) Bad debt provision - (203) Provision for legal complaints and expenses 2,788 - Loan acquisition expenses - (17,604) Financial instruments recorded at market value 3,277 - Specific tax on mining activity - (1,398) Specific tax on mining activity lithium 4,049 - Tax loss benefit 129,123 - Other 15,422 - Foreign items (other) 260 - Balances to date 373,580 (514,395) Net balance (140,815) (1) This item includes right-of-use assets. Deferred tax assets and liabilities in the consolidated statement of financial position as of June 30, 2025, and December 31, 2024, are as follows: Movements of deferred tax assets and liabilities As of June 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Deferred tax assets 149,062 157,564 Deferred tax liabilities (318,628) (298,379) Total (169,566) (140,815) Notes to the Consolidated Interim Financial Statements June 30, 2025 158 (c) Reconciliation of changes in deferred tax assets (liabilities) as of June 30, 2025 Reconciliation of changes in liabilities (assets) 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 157,503 (11,636) - (11,636) 145,867 Property, plant and equipment and capitalized interest (314,230) (48,857) - (48,857) (363,087) Leases recognized under IFRS 16 (79) 820 820 741 Restoration and rehabilitation provision 5,220 8,406 - 8,406 13,626 Manufacturing expenses (154,906)