Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 24

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 24
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 with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The consolidation of a subsidiary starts when the Group controls it and it is no longer included in the consolidation when control is lost. Subsidiaries are consolidated through the line by line method, adding items that represent assets, liabilities, income and expenses with a similar content, and eliminating operations between companies within the SQM Group. Results for dependent companies acquired or disposed of during the period are included in the consolidated accounts from the date on which control is transferred to the Company or until the date when this control ends, as relevant. To account for an acquisition of a business, the Company uses the acquisition method. Under this method, the acquisition cost is the fair value of assets delivered, equity securities issued and incurred or assumed liabilities at the date of exchange. Assets, liabilities and contingencies identifiable assumed in a business combination are measured initially at fair value at the acquisition date. For each business combination, the Company will measure the non-controlling interest of the acquiree either at fair value or as proportional share of net identifiable assets of the acquire.

Notes to the Consolidated Interim Financial Statements September 30, 2025 18 The following tables detail general information as of September 30, 2025 on the companies in which the group exercises control: Subsidiaries TAX ID No. Address Country of Incorporation Functional Currency Ownership Interest Direct Indirect Total SQM Nitratos S.A. 96.592.190-7 El Trovador 4285, Las Condes Chile Dollar 99.9999 0.0001 100.0000 SQM Potasio SpA (6) 96.651.060-9 El Trovador 4285, Las Condes Chile Dollar 100.0000 - 100.0000 Serv. Integrales de Tránsito y Transferencias S.A. 79.770.780-5 Arturo Prat 1060, Tocopilla Chile Dollar 0.0003 99.9997 100.0000 Isapre Norte Grande Ltda. 79.906.120-1 Aníbal Pinto 3228, Antofagasta Chile Peso 1.0000 99.0000 100.0000 Ajay SQM Chile S.A. 96.592.180-K Av. Pdte. Eduardo Frei 4900, Santiago Chile Dollar 51.0000 - 51