Company: SQM
Filing Date: 2025-04-03
Form Type: 6-K
Source: 0000909037-25-000010
Chunk: 1

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-04-03
Form: 6-K
Chunk 1
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ognition .................................................................................... 27 3.11 Derivative and hedging financial instruments ..................................................................... 27 3.12 Derivative financial instruments not considered as hedges ................................................. 28 3.13 Deferred acquisition costs from insurance contracts ........................................................... 28 3.14 Leases .................................................................................................................................. 28 3.15 Inventory measurement........................................................................................................ 29 3.16 Non-controlling interests ..................................................................................................... 30 3.17 Related party transactions .................................................................................................... 30 3.18 Property, plant and equipment ............................................................................................. 30 3.19 Depreciation of property, plant and equipment ................................................................... 31

3.20 Goodwill .............................................................................................................................. 32 3.21 Intangible assets other than goodwill ................................................................................... 32 3.22 Research and development expenses ................................................................................... 33 3.23 Exploration and evaluation expenses ................................................................................... 33 3.24 Impairment of non-financial assets ...................................................................................... 34 3.25 Minimum dividend .............................................................................................................. 35 3.26 Earnings per share ................................................................................................................ 35 3.27 Other provisions ................................................................................................................... 35 3.28 Obligations related to employee termination benefits and pension commitments .............. 36 3.29 Compensation plans ............................................................................................................. 36 3.30 Revenue recognition ............................................................................................................ 36 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 ..................................................... 38 3.35 Government grants ............................................................................................................ 39 3.36 Environment ...................................................................................................................... 39 Note 4 Financial risk management ................................................................................. 40 4.1 Financial risk management policy ....................................................................................... 40 4.2 Risk Factors ......................................................................................................................... 40 4.3 Financial risk management .................................................................................................. 45 Note 5 Separate information on the main office, parent entity and joint action agreements ........................................................................................................................... 46 5.1 Parent’s stand-alone assets and liabilities ............................................................................ 46 5.2 Parent entity ......................................................................................................................... 46 Note 6 Board of Directors, Senior Management and Key management personnel .. 47 6.1 Remuneration of the Board of Directors and Senior Management ...................................... 47 6.2 Key management personnel compensation .......................................................................... 49 Nota 7 Background