Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 48

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 48
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 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 Interim Financial Statements September 30, 2025 35 3.25 Dividends Recognition of a dividend liability A liability for a dividend payment is recognized when the dividend is duly authorized and is not at the entity's discretion. This corresponds to the date on which: (a) The dividend declaration made, for example, by the Board of Directors, receives approval from the appropriate authority, such as the shareholders and/or as defined by contract or (b) The dividend is declared. For disclosures related to the Agreement with Codelco, see notes 1.6, 19.5 and 20.8. 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 period from January to September of the year 2025 2024 Gains (losses) attributable to the owners of the parent 404,368 (524,489) Weighted average number of shares 285,637,916 285,637,952 Basic earnings (losses) per share (US$) 1.4157 (1.8362) Gains (losses) attributable to the owners of the parent 404,368 (524,489) Weighted average number of shares 285,637,916 285,637