Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 32

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 32
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 not yet mandatory, for which early adoption has not been made.

Amendment to IFRS 9 and IFRS 7 - Classification
and Measurement of Financial Instruments. Published in May 2024, this amendment intends to:

| · | Clarify the requirements for the timing of recognition                                                                                        
 and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic 
 cash transfer system;                                                                                                                         |
| · | Clarify and add further guidance for assessing                                                                                                
 whether a financial asset meets the principal-and-interest-only payment (SPPI) criterion;                                                     |
| · | Add new disclosures for certain instruments with                                                                                              
 contractual terms that may change cash flows (such as some instruments with features linked to the achievement of environmental, social       
 and governance (ESG) goals); and                                                                                                              |
| · | Make updates to disclosures for equity instruments                                                                                            
 designated at fair value through other comprehensive income (FVOCI).                                                                          |

Annual Improvements to IFRS - Volume 11. The following
improvements were published in July 2024:

| · | IFRS 1 First-time Adoption of International Financial                                                                                   
 Reporting Standards. Some cross-references to IFRS 9 indicated in paragraphs B5-B6 regarding the retrospective application exception in 
 hedge accounting were improved.                                                                                                         |
| · | IFRS 7 Financial Instruments: Disclosures. Regarding                                                                                    
 the disclosures on results from the derecognition of financial assets where there is continuous involvement, a reference to IFRS 13 is  
 incorporated in order to disclose whether there are significant unobservable inputs that impacted the fair value, and therefore, part   
 of the result of the derecognition.                                                                                                     |
| · | IFRS 9 Financial Instruments. A reference on                                                                                            
 the initial measurement of accounts receivable was amended by eliminating the concept of transaction price.                             |
| · | IFRS 10 Consolidated Financial Statements. Some                                                                                         
 improvements are incorporated in the description of the control assessment when there are “de facto agents.”                            |
| · | IAS 7 Statement of Cash Flows. A reference in                                                                                           
 paragraph 37 regarding the concept of “equity method” was amended by eliminating the reference to the “cost method”.                    |

Amendment to IFRS 9 and IFRS 7: Contracts Referencing
Electricity That Depends on Nature (Published in December 2024). This amendment includes:

| · | Clar