Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 192

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 192
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 legal complaints and expenses 2,788 - Loan acquisition expenses - (17,604) Financial instruments recorded at market value 3,277 - Specific tax on mining activity - (1,398) Specific tax on mining activity lithium 4,049 - Tax loss benefit 129,123 - Other 15,422 - Foreign items (other) 260 - Balances to date 373,580 (514,395) Net balance (140,815) (1) This item includes right-of-use assets. Deferred tax assets and liabilities in the consolidated statement of financial position as of September 30, 2025, and December 31, 2024, are as follows: Movements of deferred tax assets and liabilities As of September 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Deferred tax assets 147,995 157,564 Deferred tax liabilities (322,003) (298,379) Total (174,008) (140,815) Notes to the Consolidated Interim Financial Statements September 30, 2025 159 (c) Reconciliation of changes in deferred tax assets (liabilities) as of September 30, 2025 Reconciliation of changes in liabilities (assets) in deferred tax Deferred tax asset (liability) at beginning of period Deferred tax (expense) benefit recognized in profit loss for the year Deferred taxes related to items (credited) charged directly to equity Total change in deferred taxes Deferred tax asset (liability) at end of period ThUS$ ThUS$ ThUS$ ThUS$ ThUS$ Unrealized loss 157,503 (11,703) - (11,703) 145,800 Property, plant and equipment and capitalized interest (314,230) (56,326) - (56,326) (370,556) Leases recognized under IFRS 16 (79) 1,069 - 1,069 990 Restoration and rehabilitation provision 5,220 7,877 - 7,877 13,097 Manufacturing expenses (154,906) 25,681 - 25,681 (129,225) Employee benefits and unemployment insurance (8,736) (594) (61) (655) (9,391) Vacation accrual 9,001 (184) - (184) 8,817 Inventory provision 16,353 9,112 - 9,112 25,465 Supply provision 20,293 (3