Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 80

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 80
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uption |

In accordance with Corporate Credit
Policy, the interruption of sale must be within the following framework: when a customer has outstanding debts for an amount greater than
USD 250,000, and over 60 days expired, sale is suspended. The General Manager in conjunction with the Finance and

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Administration Manager authorize exceptions
to this rule, and if the outstanding debt should exceed USD 1,000,000, and in order to continue operating with that client, the authorization
of the Chief Financial Officer is required. Notwithstanding the foregoing, each operation can define an amount lower than USD 250,000
according to the country’s reality.

| ii. | Impairment |

The impairment recognition policy establishes
the following criteria for provisions: 30% is provisioned for 31 to 60 days overdue, 60% between 60 and 91 days, 90% between 91 and 120
days overdue and 100% for more than 120 days. Exemption of the calculation of global impairment is given to credits whose delays in the
payment correspond to accounts disputed with the customer whose nature is known and where all necessary documentation for collection is
available, therefore, there is no uncertainty on recovering them. However, these accounts also have an impairment provision as follows:
40% for 91 to 120 days overdue, 80% between 120 and 170, and 100% for more than 170 days.

| iii. | Prepayment to suppliers |

The Policy establishes
that USD 25,000 prepayments can only be granted to suppliers if its value is properly and fully provisioned. The Treasurer of each subsidiary
must approve supplier warranties that the Company receives for prepayments before signing the respective service contract, In the
case of domestic suppliers, a warranty ballot (or the instrument existing in the country) shall be required, in favor of Andina executable
in the respective country, non-endorsable, payable on demand or upon presentation and its validity will depend on the term of the contract.
In the case of foreign suppliers, a stand-by credit letter will be required which shall be issued by a first line bank; in the event that
this document is not issued in the country where the transaction is done, a direct bank warranty will be required. Subsidiaries can define
the best way of safeguarding the Company’s assets for prepayments under USD 25,000.

| iv. | Guarantees |

In