Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 38

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 38
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 the total amount
of the credit at issue for the period of unduly collection of taxes from November 2001 to August 2017, totaling approximately
CLP 100,550 million (CLP 92,783 million at December 2021) (BRL 613 million, of which BRL 370 million corresponds to capital and BRL
243 million to interest and monetary restatement. These amounts were recorded as of December 31, 2019 and recovered as of December 31,
2022.

Companhia de Bebidas Ipiranga, acquired in September 2013,
also filed a court order n. 0005018-15.2002.4.03.6110 to recognize the same issue as the one previously descibed for RJR. On September 12,
2019, the ruling favoring Ipiranga became final, which allows the recovery of the amounts overpaid from September 12, 1990 to December 12,
2013 (date on which Ipiranga was acquired by RJR). The Ipiranga credit will be generated in the name of RJR, however pursuant to a contractual
clause ("Subscription Agreement for Shares and Exhibits"), which requireds RJR to transfer any gain resulting from this action
to the former shareholders of Ipiranga. The Company performed procedures to assess the total amount of the credit in question for the
tax period expired, totaling BRL 162,588, of which BRL 80,177 correspond to principal and BRL 82,411 correspond to interest and monetary
restatement. These amounts were recorded in the year ended December 31, 2020. The payment of income tax is made at the time of liquidation
of the credit, with which the respective deferred tax liability of BRL 55,280 was recorded. The value of PIS and Cofins recorded was BRL
7,623 thousand.

As of the date of these financial statements,
the amount to be transferred to the former shareholders of Ipiranga is CLP 25,924,735 or BRL 143,272 thousand (CLP 21,693,201 or BRL 134,808
thousand at December 31, 2024). The liability is included in trade accounts and other accounts payables (Note 18).

(2) The Company obtained a favorable final
judgment in the Federal Proceeding No. 5089101-22.2022