Company: SQM
Filing Date: 2025-04-03
Form Type: 6-K
Source: 0000909037-25-000010
Chunk: 187

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-04-03
Form: 6-K
Chunk 187
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, 2023 Net position Assets Liabilities ThUS$ ThUS$ Unrealized loss 321,340 - Property, plant and equipment and capitalized interest (1) - (288,116) Restoration and rehabilitation provision 6,336 - Manufacturing expenses - (159,879) Employee benefits and unemployment insurance - (9,438) Vacation accrual 9,373 - Inventory provision 34,718 - Supply provision 14,405 - Other employee benefits 6,561 - Research and development expenses - (16,046) Bad debt provision 1,957 - Provision for legal complaints and expenses 2,932 - Loan acquisition expenses - (12,735) Financial instruments recorded at market value - (52,016) Specific tax on mining activity - (3,303) Tax loss benefit 74,347 - Other - (22,963) Foreign items (other) 75 - Balances to date 472,044 (564,496) Net balance (92,452) (1) This item includes right-of-use assets. Deferred tax assets and liabilities in the consolidated statement of financial position as of December 31 2024, and 2023, are as follows: Movements of deferred tax assets and liabilities As of December 31, 2024 As of December 31, 2023 ThUS$ ThUS$ Deferred tax assets 157,564 302,236 Deferred tax liabilities (298,379) (394,688) Total (140,815) (92,452)

Notes to the Consolidated Financial Statements December 31, 2024 160 (c) Reconciliation of changes in deferred tax assets (liabilities) as of December 31, 2024 Reconciliation of changes in deferred tax assets (liabilities) in deferred tax as of December 31, 2024 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 321,340 (163,837) - (163,837) 157,503 Property, plant and equipment and capitalized interest (288,116) (26,193) - (26,193) (314,309) Restoration and rehabilitation provision 6,336 (1,116) - (1,116)