Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 35

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 35
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 |
| Weighted average number of shares                       |     |                                      285,637,916 |     | 285,638,240 |
| Diluted earnings per share (US$)                        |     |                                           0.4815 |     |     -3.0440 |
| Serie A common share                                    |     |                                      142,819,012 |     | 142,819,336 |
| Serie B common share                                    |     |                                      142,818,904 |     | 142,818,904 |
| Total weighted average number of share                  |     |                                      285,637,916 |     | 285,638,240 |

The Company does not have any securities that could potentially dilute earnings per share As of March 31, 2025, and 2024.

45

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### 2.27

#### Other provisions
Provisions are recognized when:

• The Company has a present, legal or constructive obligation as the result of a past event.

• It is more likely than not that certain resources must be used, to settle the obligation.

• A reliable estimate can be made of the amount of the obligation.

In the event that the provision or a portion of it is reimbursed, the reimbursement is recognized as a separate asset solely if there is certainty of income.

In the consolidated statement of income, the expense for any provision is presented net of any reimbursement.

Should the effect of the value of money over time be significant, provisions are discounted using a discount rate before tax that reflects the liability’s specific risks. When a discount rate is used, the increase in the provision over time is recognized as a finance cost.

The Company’s policy is to maintain provisions to cover risks and expenses based on a better estimate to deal with possible or certain and quantifiable responsibilities from current litigation, compensations or obligations, pending expenses for which the amount has not yet been determined, collaterals and other similar guarantees for which the Company is responsible. These are recorded at the time the responsibility or the obligation that determines the compensation or payment is generated.

#### 2.28
Obligations related to employee termination benefits and pension commitments

Obligations towards the Company’s employees comply with the provisions of the collective bargaining agreements in force, which are formalized through collective employment agreements and individual employment.

These obligations are measured using actuarial calculations, according to the projected unit credit method