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Reportable segments | 12 Months Ended
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Dec. 31, 2017
Disclosure of entity's operating segments [Abstract] |
Disclosure Of Entitys Reportable Segments Explanatory [Text Block] | Note 24 Reportable segments 24.1 Reportable segments General information: The amount of each item presented in each operating segment is equal to that reported to the maximum authority that makes decisions regarding the operation, in order to decide on the allocation of resources to the defined segments and to assess its performance. These operating segments mentioned are consistent with the way the Company is managed and how results will be reported by the Company. These segments reflect separate operating results that are regularly reviewed by the person responsible for operational decisions in order to make decisions about the resources to be allocated to the segment and assess its performance (See Note 24.2). The performance of each segment is measured based on net income and revenues. Sales between segments are conducted using terms and conditions at current market rates. Factors used to identify segments on which a report should be presented: The segments covered in the report are strategic business units that offer different products and services. These are managed separately because each business requires different technology and marketing strategies. Description of the types of products and services from which each reportable segment obtains its income from ordinary activities The operating segments, which obtain income from ordinary activities, generate expenses and whose operating results are reviewed on a regular basis by the maximum authority who makes decisions regarding operations, relate to the following groups of products:
1. | Specialty plant nutrients
2. | Iodine and its derivatives
3. | Lithium and its derivatives
4. | Industrial chemicals
5. | Potassium
6. | Other products and services
Description of income sources for all the other segments Information regarding assets, liabilities, profits and expenses that cannot be assigned to the segments indicated above, due to the nature of production processes, is included under the "Unassigned amounts” category of the disclosed information. Basis of accounting for transactions between reportable segments Sales between segments are made under the same conditions as those made to third parties, and how they are presented in the income statement is constantly monitored. Description of the nature of the differences between measurements of results of reportable segments and the result of the entity before the expense or income tax expense of incomes and discontinued operations. The information reported in the segments is extracted from the Company’s consolidated financial statements and therefore there is no need to prepare reconciliations between the data mentioned above and those reported in the respective segments, according to what is stated in paragraph 28 of IFRS 8, "Operating Segments". For the process of cost allocation in inventory valuation, we identify the direct costs (can be assigned directly to a product) and the common costs (belong to processes of co-production, for example costs of common leaching for the production of iodine and nitrates). The direct costs are directly associated with the product and the common costs are allocated using percentages of sales, prices and inventory rotation. The allocation of other common costs that are not included in the inventory valuation process, but go straight to the cost of sales, use similar criteria: the costs associated with a product or sales in particular are assigned to that particular product or sales, and the common costs associated with different products or business lines are allocated according to the sales. Description of the nature of the differences between measurements of assets of reportable segments and the Company´s assets Assets are not shown classified by segments, as this information is not readily available, Some of these assets are not separable by the type of activity by which they are affected since this information is not used by management in decision-making with respect to resources to be allocated to each defined segment, All assets are disclosed in the "unallocated amounts" category. Description of the nature of the differences between measurements of liabilities of reportable segments and the Company’s liabilities Liabilities are not shown classified by segments, as this information is not readily available, Some of these liabilities are not separable by the type of activity by which they are affected, since this information is not used by management in decision-making regarding resources to be allocated to each defined segment. All liabilities are disclosed in the "unallocated amounts" category.
24.2 Reportable segment disclosures:
12/31/2017
Operating segment items |  | Specialty plant nutrients |  | Iodine and its derivatives |  | Lithium and its derivatives |  | Industrial chemicals |  | Potassium |  | Other products and services |  | Reportable segments |  | Operating segments |  | Elimination of inter-segments amounts |  | Unallocated amounts |  | Total 12/31/2017 |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Revenue |  |  | 697,251 |  |  | 252,123 |  |  | 644,573 |  |  | 135,578 |  |  | 379,326 |  |  | 48,472 |  |  | 2,157,323 |  |  | 2,157,323 |  |  | - |  |  | - |  |  | 2,157,323 |
Revenues from transactions with other operating segments of the same entity |  |  | 392,693 |  |  | 287,469 |  |  | 551,382 |  |  | 157,158 |  |  | 269,298 |  |  | 201,250 |  |  | 1,859,250 |  |  | 1,859,250 |  |  | (1,859,250) |  |  | - |  |  | - |
Revenues from external customers and transactions with other operating segments of the same entity |  |  | 1,089,944 |  |  | 539,592 |  |  | 1,195,955 |  |  | 292,736 |  |  | 648,624 |  |  | 249,722 |  |  | 4,016,573 |  |  | 4,016,573 |  |  | (1,859,250) |  |  | - |  |  | 2,157,323 |
Costs of sales |  |  | (555,356) |  |  | (199,808) |  |  | (189,242) |  |  | (91,753) |  |  | (313,690) |  |  | (44,973) |  |  | (1,394,822) |  |  | (1,394,822) |  |  | - |  |  | - |  |  | (1,394,822) |
Administrative expenses |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 5,686 |  |  | (106,857) |  |  | (101,171) |
Interest expense |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 83,689 |  |  | (133,813) |  |  | (50,124) |
Depreciation and amortization expense |  |  | (91,201) |  |  | (35,711) |  |  | (34,138) |  |  | (14,867) |  |  | (54,779) |  |  | (7,730) |  |  | (238,426) |  |  | (238,426) |  |  | - |  |  | (89) |  |  | (238,515) |
The entity’s interest in the profit or loss of associates and joint ventures accounted for by the equity method |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 27 |  |  | 14,425 |  |  | 14,452 |
Income tax expense, continuing operations |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (1,072) |  |  | (165,101) |  |  | (166,173) |
Other items other than significant cash |  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | 762,501 |  |  | 762,501 |  |  | (802,288) |  |  | 634,377 |  |  | 594,590 |
Income (loss) before taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | 762,501 |  |  | 762,501 |  |  | (803,360) |  |  | 469,276 |  |  | 428,417 |
Net income (loss) from continuing operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) from discontinued operations |  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | 762,501 |  |  | 762,501 |  |  | (803,360) |  |  | 469,276 |  |  | 428,417 |
Net income (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (5,880,934) |  |  | 10,177,170 |  |  | 4,296,236 |
Assets |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (3,376,995) |  |  | 3,503,420 |  |  | 126,425 |
Equity-accounted investees |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 117,159 |  |  | 117,159 |
Increase of non-current assets |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  |  |  |  | - |  |  | - |
Liabilities |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (2,286,817) |  |  | 4,335,585 |  |  | 2,048,768 |
Impairment loss recognized in profit or loss |  |  | (15,025) |  |  | 335 |  |  | 1,112 |  |  | (3,546) |  |  | (240) |  |  | (219) |  |  | (17,583) |  |  | (17,583) |  |  | - |  |  | (14,316) |  |  | (31,889) |
Reversal of impairment losses recognized in profit or loss for the period |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
12/31/2016
Operating segment items |  | Specialty plant nutrients |  | Iodine and its derivatives |  | Lithium and its derivatives |  | Industrial chemicals |  | Potassium |  | Other products and services |  | Reportable segments |  | Operating segments |  | Unallocated amounts |  | Elimination of inter-segments amounts |  | Total 12/31/2016 |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Revenue |  |  | 623,853 |  |  | 231,144 |  |  | 514,627 |  |  | 104,137 |  |  | 403,323 |  |  | 62,238 |  |  | 1,939,322 |  |  | 1,939,322 |  |  | - |  |  | - |  |  | 1,939,322 |
Revenues from transactions with other operating segments of the same entity |  |  | 91,087 |  |  | 301,917 |  |  | 372,838 |  |  | 356,334 |  |  | 333,823 |  |  | 198,836 |  |  | 1,654,835 |  |  | 1,654,835 |  |  | - |  |  | (1,654,835) |  |  | - |
Revenues from external customers and transactions with other operating segments of the same entity |  |  | 714,940 |  |  | 533,061 |  |  | 887,465 |  |  | 460,471 |  |  | 737,146 |  |  | 261,074 |  |  | 3,594,157 |  |  | 3,594,157 |  |  | - |  |  | (1,654,835) |  |  | 1,939,322 |
Costs of sales |  |  | (478,074) |  |  | (191,298) |  |  | (175,616) |  |  | (67,378) |  |  | (359,477) |  |  | (56,442) |  |  | (1,328,285) |  |  | (1,328,285) |  |  | - |  |  | - |  |  | (1,328,285) |
Administrative expenses |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (94,647) |  |  | 6,211 |  |  | (88,436) |
Interest expense |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (149,051) |  |  | 91,553 |  |  | (57,498) |
Depreciation and amortization expense |  |  | (89,864) |  |  | (35,958) |  |  | (33,010) |  |  | (12,666) |  |  | (67,571) |  |  | (10,612) |  |  | (249,681) |  |  | (249,681) |  |  | (111) |  |  | - |  |  | (249,792) |
The entity’s interest in the profit or loss of associates and joint ventures accounted for by the equity method |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 13,047 |  |  | - |  |  | 13,047 |
Income tax expense, continuing operations |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (132,965) |  |  | - |  |  | (132,965) |
Other items other than significant cash |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Income (loss) before taxes |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | 611,037 |  |  | 611,037 |  |  | 317,894 |  |  | (514,042) |  |  | 414,889 |
Net income (loss) from continuing operations |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | 611,037 |  |  | 611,037 |  |  | 184,929 |  |  | (514,042) |  |  | 281,924 |
Net income (loss) from discontinued operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | 611,037 |  |  | 611,037 |  |  | 184,929 |  |  | (514,042) |  |  | 281,924 |
Assets |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 10,605,056 |  |  | (6,387,076) |  |  | 4,217,980 |
Equity-accounted investees |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 2,783,001 |  |  | (2,669,861) |  |  | 133,140 |
Increase of non-current assets |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (107,268) |  |  |  |  |  | (107,268) |
Liabilities |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 5,321,161 |  |  | (3,410,453) |  |  | 1,910,708 |
Impairment loss recognized in profit or loss |  |  | - |  |  | - |  |  | (251) |  |  | - |  |  | - |  |  | (698) |  |  | (949) |  |  | (949) |  |  | (39,595) |  |  | - |  |  | (40,544) |
Reversal of impairment losses recognized in profit or loss for the period |  |  | 133 |  |  | 325 |  |  |  |  |  | 233 |  |  | 2,216 |  |  | - |  |  | 2,907 |  |  | 2,907 |  |  | - |  |  | - |  |  | 2,907 |
12/31/2015
Operating segment items |  | Specialty plant nutrients |  | Iodine and its derivatives |  | Lithium and its derivatives |  | Industrial chemicals |  | Potassium |  | Other products and services |  | Reportable segments |  | Operating segments |  | Unallocated amounts |  | Elimination of inter-segments amounts |  | Total 12/31/2015 |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Revenue |  |  | 652,278 |  |  | 262,570 |  |  | 223,021 |  |  | 97,551 |  |  | 430,642 |  |  | 62,270 |  |  | 1,728,332 |  |  | 1,728,332 |  |  | - |  |  | - |  |  | 1,728,332 |
Revenues from transactions with other operating segments of the same entity |  |  | 137,944 |  |  | 389,172 |  |  | 139,575 |  |  | 347,168 |  |  | 407,903 |  |  | 289,157 |  |  | 1,710,919 |  |  | 1,710,919 |  |  | - |  |  | (1,710,919) |  |  | - |
Revenues from external customers and transactions with other operating segments of the same entity |  |  | 790,222 |  |  | 651,742 |  |  | 362,596 |  |  | 444,719 |  |  | 838,545 |  |  | 351,427 |  |  | 3,439,251 |  |  | 3,439,251 |  |  | - |  |  | (1,710,919) |  |  | 1,728,332 |
Costs of sales |  |  | (461,028) |  |  | (184,551) |  |  | (109,389) |  |  | (71,252) |  |  | (303,645) |  |  | (55,718) |  |  | (1,185,583) |  |  | (1,185,583) |  |  | - |  |  | - |  |  | (1,185,583) |
Administrative expenses |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (95,176) |  |  | 8,346 |  |  | (86,830) |
Interest expense |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (197,815) |  |  | 127,962 |  |  | (69,853) |
Depreciation and amortization expense |  |  | (105,545) |  |  | (42,249) |  |  | (25,044) |  |  | (16,312) |  |  | (69,513) |  |  | (12,758) |  |  | (271,421) |  |  | (271,421) |  |  | (316) |  |  | - |  |  | (271,737) |
The entity’s interest in the profit or loss of associates and joint ventures accounted for by the equity method |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 10,326 |  |  | - |  |  | 10,326 |
Income tax expense, continuing operations |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (83,766) |  |  | - |  |  | (83,766) |
Other items other tan significant cash |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Income (loss) before taxes |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,300 |  |  | 126,997 |  |  | 6,552 |  |  | 542,750 |  |  | 542,750 |  |  | 131,291 |  |  | (365,755) |  |  | 308,286 |
Net income (loss) from continuing operations |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,300 |  |  | 126,997 |  |  | 6,552 |  |  | 542,750 |  |  | 542,750 |  |  | 47,525 |  |  | (365,755) |  |  | 224,520 |
Net income (loss) from discontinued operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,300 |  |  | 126,997 |  |  | 6,552 |  |  | 542,750 |  |  | 542,750 |  |  | 47,525 |  |  | (365,755) |  |  | 224,520 |
Assets |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 10,508,312 |  |  | (5,864,550) |  |  | 4,643,762 |
Equity-accounted investees |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,042,011 |  |  | (2,962,709) |  |  | 79,302 |
Increase of non-current assets |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (203,806) |  |  |  |  |  | (203,806) |
Liabilities |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,829,968 |  |  | (2,586,562) |  |  | 2,243,406 |
Impairment loss recognized in profit or loss |  |  | - |  |  | (200) |  |  | (317) |  |  | (3) |  |  | (3,049) |  |  | (373) |  |  | (3,942) |  |  | (3,942) |  |  | (39,801) |  |  | - |  |  | (43,743) |
| 24.3 | Statement of comprehensive income classified by reportable segments based on groups of products
12/31/2017
Items in the statement of comprehensive income |  |  | Specialty plant nutrients ThUS$ |  | Iodine and its derivatives ThUS$ |  | Lithium and its derivatives ThUS$ |  | Industrial chemicals ThUS$ |  | Potassium ThUS$ |  | Other products and services ThUS$ |  | Corporate Unit ThUS$ |  | Total segments and Corporate unit ThUS$ |
Revenue |  |  | 697,251 |  |  | 252,123 |  |  | 644,573 |  |  | 135,578 |  |  | 379,326 |  |  | 48,472 |  |  | - |  |  | 2,157,323 |
Cost of sales |  |  | (555,356) |  |  | (199,808) |  |  | (189,242) |  |  | (91,753) |  |  | (313,690) |  |  | (44,973) |  |  | - |  |  | (1,394,822) |
Gross profit |  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | - |  |  | 762,501 |
Other incomes by function |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 17,827 |  |  | 17,827 |
Administrative expenses |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (101,171) |  |  | (101,171) |
Other expenses by function |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (61,638) |  |  | (61,638) |
Other gains (losses) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 543 |  |  | 543 |
Financial income |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 13,499 |  |  | 13,499 |
Financial costs |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (50,124) |  |  | (50,124) |
interest in the profit or loss of associates and joint ventures accounted for by the equity method |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 14,452 |  |  | 14,452 |
Exchange differences |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (1,299) |  |  | (1,299) |
Profit (loss) before taxes |  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | (167,911) |  |  | 594,590 |
Income tax expense |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (166,173) |  |  | (166,173) |
Profit (loss) from continuing operations |  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | (334,084) |  |  | 428,417 |
Profit (loss) from discontinued operations |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Profit (loss) |  |  | 141,895 |  |  | 52,315 |  |  | 455,331 |  |  | 43,825 |  |  | 65,636 |  |  | 3,499 |  |  | (334,084) |  |  | 428,417 |
Profit (loss), attributable to |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) attributable to the controller´s owners |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 427,697 |
Profit (loss) attributable to the non-controllers |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 720 |
Profit (loss) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 428,417 |
|  | 12/31/2016 |
Items in the statement of comprehensive income |  | Specialty plant nutrients ThUS$ |  | Iodine and its derivatives ThUS$ |  | Lithium and its derivatives ThUS$ |  | Industrial chemicals ThUS$ |  | Potassium ThUS$ |  | Other products and services ThUS$ |  | Corporate Unit ThUS$ |  | Total segments and Corporate unit ThUS$ |
Revenue |  |  | 623,853 |  |  | 231,144 |  |  | 514,627 |  |  | 104,137 |  |  | 403,323 |  |  | 62,238 |  |  | - |  |  | 1,939,322 |
Cost of sales |  |  | (478,074) |  |  | (191,298) |  |  | (175,616) |  |  | (67,378) |  |  | (359,477) |  |  | (56,442) |  |  |  |  |  | (1,328,285) |
Gross profit |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | - |  |  | 611,037 |
Other incomes by function |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 15,202 |  |  | 15,202 |
Administrative expenses |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (88,436) |  |  | (88,436) |
Other expenses by function |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (89,731) |  |  | (89,731) |
Other gains (losses) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 679 |  |  | 679 |
Financial income |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 10,129 |  |  | 10,129 |
Financial costs |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (57,498) |  |  | (57,498) |
interest in the profit or loss of associates and joint ventures accounted for by the equity method |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 13,047 |  |  | 13,047 |
Exchange differences |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 460 |  |  | 460 |
Profit (loss) before taxes |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | (196,148) |  |  | 414,889 |
Income tax expense |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (132,965) |  |  | (132,965) |
Profit (loss) from continuing operations |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | (329,113) |  |  | 281,924 |
Profit (loss) from discontinued operations |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Profit (loss) |  |  | 145,779 |  |  | 39,846 |  |  | 339,011 |  |  | 36,759 |  |  | 43,846 |  |  | 5,796 |  |  | (329,113) |  |  | 281,924 |
Profit (loss), attributable to |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) attributable to the controller´s owners |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 278,290 |
Profit (loss) attributable to the non-controllers |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,634 |
Profit (loss) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 281,924 |
|  | 12/31/2015 |
Items in the statement of comprehensive income |  | Specialty plant nutrients ThUS$ |  | Iodine and its derivatives ThUS$ |  | Lithium and its derivatives ThUS$ |  | Industrial chemicals ThUS$ |  | Potassium ThUS$ |  | Other products and services ThUS$ |  | Corporate Unit ThUS$ |  | Total segments and Corporate unit ThUS$ |
Revenue |  |  | 652,278 |  |  | 262,570 |  |  | 223,021 |  |  | 97,551 |  |  | 430,642 |  |  | 62,270 |  |  | - |  |  | 1,728,332 |
Cost of sales |  |  | (461,028) |  |  | (184,551) |  |  | (109,389) |  |  | (71,252) |  |  | (303,645) |  |  | (55,718) |  |  | - |  |  | (1,185,583) |
Gross profit |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,299 |  |  | 126,997 |  |  | 6,552 |  |  | - |  |  | 542,749 |
Other incomes by function |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 15,343 |  |  | 15,343 |
Administrative expenses |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (86,830) |  |  | (86,830) |
Other expenses by function |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (106,415) |  |  | (106,415) |
Other gains (losses) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,760 |  |  | 3,760 |
Financial income |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 11,570 |  |  | 11,570 |
Financial costs |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (69,853) |  |  | (69,853) |
interest in the profit or loss of associates and joint ventures accounted for by the equity method |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 10,326 |  |  | 10,326 |
Exchange differences |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (12,364) |  |  | (12,364) |
Profit (loss) before taxes |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,299 |  |  | 126,997 |  |  | 6,552 |  |  | (234,463) |  |  | 308,286 |
Income tax expense |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (83,766) |  |  | (83,766) |
Profit (loss) from continuing operations |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,299 |  |  | 126,997 |  |  | 6,552 |  |  | (318,229) |  |  | 224,520 |
Profit (loss) from discontinued operations |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Profit (loss) |  |  | 191,250 |  |  | 78,019 |  |  | 113,632 |  |  | 26,299 |  |  | 126,997 |  |  | 6,552 |  |  | (318,229) |  |  | 224,520 |
Profit (loss), attributable to |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit (loss) attributable to the controller´s owners |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 220,356 |
Profit (loss) attributable to the non-controlling interests |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,164 |
Profit (loss) |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 224,520 |
24.4 | Revenue from transactions with other Company’s operating segments
12/31/2017 |
Items in the statement of comprehensive income |  | Specialty plant nutrients |  | Iodine and its derivatives |  | Lithium and its derivatives |  | Industrial chemicals |  | Potassium |  | Other products and services |  | Total segments and Corporate unit |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Revenue |  |  | 697,251 |  |  | 252,123 |  |  | 644,573 |  |  | 135,578 |  |  | 379,326 |  |  | 48,472 |  |  | 2,157,323 |
12/31/2016 |
Items in the statement of comprehensive income |  | Specialty plant nutrients |  | Iodine and its derivatives |  | Lithium and its derivatives |  | Industrial chemicals |  | Potassium |  | Other products and services |  | Total segments and Corporate unit |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Revenue |  |  | 623,853 |  |  | 231,144 |  |  | 514,627 |  |  | 104,137 |  |  | 403,323 |  |  | 62,238 |  |  | 1,939,322 |
12/31/2015 |
Items in the statement of comprehensive income |  | Specialty plant nutrients ThUS$ |  | Iodine and its derivatives ThUS$ |  | Lithium and its derivatives ThUS$ |  | Industrial chemicals ThUS$ |  | Potassium ThUS$ |  | Other products and services ThUS$ |  | Total segments and Corporate unit ThUS$ |
Revenue |  |  | 652,278 |  |  | 262,570 |  |  | 223,021 |  |  | 97,551 |  |  | 430,642 |  |  | 62,270 |  |  | 1,728,332 |
24.5 | Disclosures on geographical areas
As indicated in paragraph 33 of IFRS 8, the entity discloses geographical information on its revenue from operating activities with external customers and from non-current assets that are not financial instruments, deferred income tax assets, assets related to post-employment benefits or rights derived from insurance contracts.
24.6 | Disclosures on main customers
With respect to the degree of dependency of the Company on its customers, in accordance with paragraph N° 34 of IFRS N° 8, the Company has no external customers who individually represent 10% or more of its revenue, Credit risk concentrations with respect to trade and other accounts receivable are limited due to the significant number of entities in the Company’s portfolio and its worldwide distribution, The Company’s policy requires guarantees (such as letters of credit, guarantee clauses and others) and/or to maintain insurance policies for certain accounts as deemed necessary by the Company's Management.
24.7 | Segments by geographical areas as of December 31, 2017, 2016 and 2015
|  | 12/31/2017 |
Items |  | Chile ThUS$ |  | Latin America and the Caribbean ThUS$ |  | Europe ThUS$ |  | North America ThUS$ |  | Asia and others ThUS$ |  | Total ThUS$ |
Revenue |  |  | 140,764 |  |  | 228,759 |  |  | 553,396 |  |  | 441,377 |  |  | 793,027 |  |  | 2,157,323 |
Investment accounted for under the equity method |  |  | (5,513) |  |  | 26,860 |  |  | 33,318 |  |  | 15,193 |  |  | 56,567 |  |  | 126,425 |
Intangible assets other than goodwill |  |  | 105,313 |  |  | - |  |  | 453 |  |  | 182 |  |  | - |  |  | 105,948 |
Goodwill |  |  | 23,731 |  |  | 6,290 |  |  | 11,374 |  |  | 724 |  |  | 2,058 |  |  | 44,177 |
Property, plant and equipment, net |  |  | 1,430,569 |  |  | 313 |  |  | 3,857 |  |  | 2,469 |  |  | 1,574 |  |  | 1,438,782 |
Investment property |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Other non-current assets |  |  | 19,234 |  |  | 28 |  |  | - |  |  | - |  |  | - |  |  | 19,262 |
Non-current assets that are not financial instruments |  |  | 1,573,334 |  |  | 33,491 |  |  | 49,002 |  |  | 18,568 |  |  | 60,199 |  |  | 1,734,594 |
|  | 12/31/2016 |
Items |  | Chile ThUS$ |  | Latin America and the Caribbean ThUS$ |  | Europe ThUS$ |  | North America ThUS$ |  | Asia and others ThUS$ |  | Total ThUS$ |
Revenue |  |  | 162,477 |  |  | 240,607 |  |  | 411,807 |  |  | 416,380 |  |  | 708,051 |  |  | 1,939,323 |
Investment accounted for under the equity method |  |  | - |  |  | 5,000 |  |  | 25,009 |  |  | 13,456 |  |  | 69,675 |  |  | 113,140 |
Intangible assets other than goodwill |  |  | 109,227 |  |  | - |  |  | - |  |  | 211 |  |  | 1 |  |  | 109,439 |
Goodwill |  |  | 23,731 |  |  | 86 |  |  | 11,373 |  |  | 724 |  |  | 2,058 |  |  | 37,972 |
Property, plant and equipment, net |  |  | 1,526,992 |  |  | 234 |  |  | 3,521 |  |  | 2,536 |  |  | 1,483 |  |  | 1,534,766 |
Investment property |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Other non-current assets |  |  | 24,551 |  |  | 139 |  |  | - |  |  | - |  |  | - |  |  | 24,690 |
Non-current assets that are not financial instruments |  |  | 1,684,501 |  |  | 5,459 |  |  | 39,903 |  |  | 16,927 |  |  | 73,217 |  |  | 1,820,007 |
|  | 12/31/2015 |
Items |  | Chile ThUS$ |  | Latin America and the Caribbean ThUS$ |  | Europe ThUS$ |  | North America ThUS$ |  | Asia and others ThUS$ |  | Total ThUS$ |
Revenue |  |  | 188,592 |  |  | 258,262 |  |  | 351,353 |  |  | 439,645 |  |  | 490,480 |  |  | 1,728,332 |
Investment accounted for under the equity method |  |  | 1,535 |  |  | - |  |  | 23,410 |  |  | 12,913 |  |  | 41,444 |  |  | 79,302 |
Intangible assets other than goodwill |  |  | 110,199 |  |  | - |  |  | - |  |  | 228 |  |  | 1 |  |  | 110,428 |
Goodwill |  |  | 26,929 |  |  | 86 |  |  | 11,373 |  |  | - |  |  | - |  |  | 38,388 |
Property, plant and equipment, net |  |  | 1,677,194 |  |  | 260 |  |  | 2,183 |  |  | 2,486 |  |  | 1,453 |  |  | 1,683,576 |
Investment property |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Other non-current assets |  |  | 33,384 |  |  | 116 |  |  | - |  |  | 26 |  |  | - |  |  | 33,526 |
Non-current assets that are not financial instruments |  |  | 1,849,241 |  |  | 462 |  |  | 36,966 |  |  | 15,653 |  |  | 42,898 |  |  | 1,945,220 |
24.8 | Property, plant and equipment classified by geographical areas
The company's main production facilities are located near their mines and extraction facilities in northern Chile, The following table presents the main production facilities as of December 31, 2017 and December 31, 2016:
|  | Location |  | Products
| - | Pedro de Valdivia | : | Production of iodine and nitrate salts
| - | María Elena | : | Production of iodine and nitrate salts
| - | Coya Sur | : | Production of nitrate salts
| - | Nueva Victoria | : | Production of iodine and nitrate salts
| - | Salar de Atacama | : | Potassium chloride, lithium chloride, boric acid and potassium sulfate
| - | Salar del Carmen | : | Production of lithium carbonate and lithium hydroxide
| - | Tocopilla | : | Port facilities

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