Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 1

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 1
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 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 1.6 Dividend payable to Codelco .............................................................................................. 13 Note 2 Basis of presentation for the consolidated interim 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 derecognition .................................................................................... 27 3.11 Derivative and hedging financial instruments ..................................................................... 27 3.12 Derivative financial instruments not considered as hedges ................................................. 28 3.13 Deferred acquisition costs from insurance contracts ........................................................... 28 3.14 Leases .................................................................................................................................. 28 3.15 Inventory measurement........................................................................................................ 29 3.16 Non-controlling interests ..................................................................................................... 30 3.17 Related party transactions .................................................................................................... 30 3.18 Property, plant and equipment ............................................................................................. 30 3.19 Depreciation of property, plant and equipment ................................................................... 31 3.20 Goodwill .............................................................................................................................. 32 3.21 Intangible assets other than goodwill ................................................................................... 32 3.22 Research and development expenses ................................................................................... 33 3.23 Exploration and evaluation expenses ................................................................................... 33 3.24 Impairment of non-financial assets ...................................................................................... 34 3