Company: SQM
Filing Date: 2025-04-03
Form Type: 6-K
Source: 0000909037-25-000010
Chunk: 135

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-04-03
Form: 6-K
Chunk 135
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 forming part of operating costs or other expenses per function, as appropriate; (ii) the variation representing the purchase and use of materials and spare parts; (iii) projects corresponding mainly to exploration expenditures and ground studies that are reclassified to the item other non-current financial assets; (iv) software that is reclassified to “Intangibles (v) Provisions related to the investment plan and assets related to closing the site. (2) See Note 22.5. Corresponds to impairment of specific assets, identified and related to the iodine business, for which it was defined these will not be considered to be used in the operation due to their specific characteristics.

Notes to the Consolidated Financial Statements December 31, 2024 110 16.3 Detail of property, plant and equipment pledged as guarantee There are no restrictions in title or guarantees for compliance with obligations that affect property, plant and equipment. 16.4 Cost of capitalized interest, property, plant and equipment The rates and costs for capitalized interest in the period of property, plant and equipment are detailed as follows: Capitalized interest costs December 31, 2024 December 31, 2023 ThUS$ ThUS$ Weighted average capitalization rate of capitalized interest costs 5% 5% Amount of interest costs capitalized in the period ThUS$ 67,126 43,331

Notes to the Consolidated Financial Statements December 31, 2024 111 Note 17 Other current and non-current non-financial assets As of December 31, 2024 and 2023, the detail of “Other Current and Non-current Assets” is as follows: Other non-financial assets, current As of December 31, 2024 As of December 31, 2023 ThUS$ ThUS$ Domestic Value Added Tax 125,963 63,973 Foreign Value Added Tax 26,315 24,889 Prepaid mining licenses 3,326 1,299 Prepaid insurance 12,589 15,022 Other prepayments 1,391 3,204 Reimbursement of Value Added Tax to exporters 24,601 19,929 Other taxes 4,189 6,142 Other assets 2,331 2,292 Total 200,705 136,750 Other non-financial assets, non-current As of December 31, 2024 As of December 31, 2023 ThUS$ ThUS$ Exploration and evaluation expenses 65,510