Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 2

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 2
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.25 Dividends ............................................................................................................................. 35 3.26 Earnings per share ................................................................................................................ 35 3.27 Other provisions ................................................................................................................... 36 3.28 Obligations related to employee termination benefits and pension commitments .............. 36 3.29 Compensation plans ............................................................................................................. 36 3.30 Revenue recognition ............................................................................................................ 37 3.31 Finance income and finance costs ....................................................................................... 37 3.32 Current income tax and deferred ......................................................................................... 37 3.33 Operating segment reporting ............................................................................................... 38 3.34 Primary accounting criteria, estimates and assumptions ..................................................... 39 3.35 Government grants ............................................................................................................ 40 3.36 Environment ...................................................................................................................... 40 3.37 Prepaid expenses ............................................................................................................... 40 Note 4 Financial risk management ................................................................................. 41 4.1 Financial risk management policy ....................................................................................... 41 4.2 Risk Factors ......................................................................................................................... 41 4.3 Financial risk management .................................................................................................. 46 Note 5 Separate information on the main office, parent entity and joint action agreements ........................................................................................................................... 47 5.1 Parent’s stand-alone assets and liabilities ............................................................................ 47 5.2 Parent entity ......................................................................................................................... 47 Note 6 Board of Directors, Senior Management and Key management personnel .. 48 6.1 Remuneration of the Board of Directors and Senior Management ...................................... 48 6.2 Key management personnel compensation .......................................................................... 50 Nota 7 Background on companies included in consolidation and non-controlling interests ……………………………………………………………………………………51 7.1 Assets, liabilities and profit of consolidated subsidiaries. ...................................................... 51 7.2 Non-controlling interests ........................................................................................................ 55 Note 8 Equity-accounted investees .................................................................................. 56 8.1 Investments in associates recognized according to the equity method of accounting ......... 56 8.2 Assets, liabilities, revenue and expenses of associates ........................................................ 57 8.3 Disclosures regarding interests in associates ....................................................................... 58 Note 9 Joint Ventures ....................................................................................................... 59 9.1 Investment in joint ventures accounted for under the equity method of accounting. .......... 59 9.2 Assets, liabilities, revenue and expenses from joint ventures .............................................. 61 9.3 Other Joint Venture disclosures ........................................................................................... 62 9.4 Disclosure of interests in joint ventures ............................................................................... 63