Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 5

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 5
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aro, Garcés Silva, Said
Handal and Said Somavía families, who control the Company in equal parts.

These Consolidated Financial Statements reflect
the consolidated financial position of Embotelladora Andina S.A. and its Subsidiaries, which were approved by the Board of Directors on
April 29, 2025.

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2 – BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA

| 2.1 | Accounting principles and basis of preparation |

The Company's Interim Consolidated Financial Statements
for the period ended March 31, 2025 and fiscal year ended December 31, 2024 have been prepared in accordance with International
Accounting Standard No. 34 (IAS34) as incorporated into the International Financial Reporting Standards (hereinafter "IFRS")
issued by the International Accounting Standards Board (hereinafter "IASB").

These Interim Consolidated Financial Statements
have been prepared following the going concern principle by applying the historical cost method, with the exception, according to IFRS,
of those assets and liabilities that are recorded at fair value.

These Interim Consolidated Statements reflect
the consolidated financial position of Embotelladora Andina S.A. and its Subsidiaries as of March 31, 2025 and December 31,
2024 and the results of operations for the periods from January 1 to March 31, 2025 and 2024, with the statements of changes
in equity and cash flows for the same periods.

These Interim Consolidated Financial Statements
have been prepared based on the accounting records maintained by the Parent Company and by the other entities that are part of the Company
and are presented in thousands of Chilean pesos (unless expressly stated) as this is the functional and presentation currency of the Company.
Foreign operations are included in accordance with the accounting policies established in Notes 2.5.

| 2.2 | Subsidiaries and consolidation |

Subsidiary entities are those companies directly
or indirectly controlled by Embotelladora Andina. Control is obtained when the Company has power over the investee, when it has exposure
or is entitled to variable returns from its involvement in the investee and when it has the ability to use its power to influence the
amount of investor returns. They include assets and liabilities, results of operations, and cash flows for the periods reported. Income
or