Company: SQM
Filing Date: 2025-04-03
Form Type: 6-K
Source: 0000909037-25-000010
Chunk: 46

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-04-03
Form: 6-K
Chunk 46
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 impairment loss was recognized. If this is the case, the carrying value of the asset is increased to its recoverable amount. This increased amount cannot exceed the carrying value that would have been determined, net of depreciation, if an asset impairment loss had not been recognized in prior years. This reversal is recognized with a credit to the statement of income. Assets with indefinite lives are assessed for impairment annually.

Notes to the Consolidated Financial Statement December 31, 2024 35 3.25 Minimum dividend As required by Chilean law and regulations, the dividend policy is established by the Board of Directors and announced at the annual ordinary shareholders’ meeting. Shareholder’s approval of the dividend policy is not required. However, each year the Board must submit the declaration of the final dividend or dividends in respect of the preceding year, consistent with the then-established dividend policy, to the Annual Ordinary Shareholders’ Meeting for approval. As required by the Chilean Companies Act, unless otherwise decided by unanimous vote of the holders of issued shares, the Company must distribute a cash dividend in an amount equal to at least 30% of our consolidated net income for that year unless and to the extent there is a deficit in retained earnings. (See Note 20.5). 3.26 Earnings per share The basic earnings per share amounts are calculated by dividing the net income for the period attributable to the ordinary owners of the parent by the weighted average number of ordinary shares outstanding during the period. Earnings per Share For the year ended December 31 2024 2023 (Losses) gains attributable to the owners of the parent (404,359) 2,012,667 Weighted average number of shares 285,637,916 285,638,456 Basic (losses) earnings per share (US$) (1.4156) 7.0462 (Losses) gains attributable to the owners of the parent (404,359) 2,012,667 Weighted average number of shares 285,637,916 285,638,456 Diluted earnings per share (US$) (1.4156) 7.0462 Serie A common share 142,819,012 142,819,552 Serie B common share 142,818,904 142,818,904 Total weighted average number of share 285,637,916 285,638,456 The Company does not have any securities that could potentially dilute earnings per share as of December 31, 202