Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 18

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 18
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 | Perpetuity: Increase / Decrease of up to 25 bps in the rate to calculate the perpetual growth of 
 future cash flows                                                                                |
| - | EBITDA margin: Increase / Decrease of 150 bps of EBITDA margin of operations, which is applied   
 per year for the projected periods, that is, for the years 2025-2029                             |

After modeling and valuing the different CGUs
as a result of the tests performed as of December 31, 2024, no impairment was identified in any of the CGUs listed above, assuming
conservative projections aligned with the history of the current markets. Thus, the impairment test yielded recovery values higher than
the book values of assets, including those for the sensitivity calculations in the stress test conducted on the model for the 3 previously
mentioned variables.

It should be noted that even though no signs of
impairment were identified for the SGUs described above, in the annual review of intangible assets with indefinite useful lives, it was
identified that for the Guallarauco brand, specifically in the investment in Novaverde, the recoverable amount was CLP 2,921 million below
the carrying amount recorded in the financial statements, which was reduced from its carrying amount as of December 31, 2024. On
the other hand, for AdeS Chile, an impairment of the investment equivalent to CLP 881 million was recognized as of December 2024.
The effects of the impairment were recorded in the consolidated results under "Share in profit (loss) of investments in associates
accounted for under the equity method."

As part of our continuous monitoring of cash flows
from the various cash-generating units, no indicators of impairment were identified at the end of the reporting period that would require
a formal impairment assessment or indicate a material change since December 31, 2024.

2.9 Financial instruments

A financial instrument is any contract that gives
rise to the recognition of a financial asset in one entity and a financial liability or equity instrument in another entity.

2.9.1 Financial assets

Pursuant to IFRS 9 “Financial Instruments”,
except for certain trade accounts receivable, the Group initially measures a financial asset at its fair value plus transaction costs,
in the case of a financial asset that is not at fair value, reflecting changes in P&L.

The classification is based on two criteria: (a) the
Group's business model for