Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 16

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 16
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uant 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 the purpose of managing financial assets to obtain contractual cash flows; and (b) if the contractual cash flows of financial instruments represent "solely payments of principal and interest” on the outstanding principal amount (the “SPPI criterion”). According to IFRS 9, financial assets are subsequently measured at (i) fair value with changes in P&L (FVPL), (ii) amortized cost or (iii) fair value through other comprehensive income (FVOCI).

The subsequent classification and measurement of the Group's financial assets are as follows:

| - | Financial                                                                                     
 asset at amortized cost for financial instruments that are maintained within a business model 
 with the objective of maintaining the financial assets to collect contractual cash flows      
 that meet the SPPI criterion. This category includes the Group’s trade and other accounts     
 receivable.                                                                                   |

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| - | Financial                                                                                    
 assets measured at fair value with changes in other comprehensive income (FVOCI), with gains 
 or losses recognized in P&L at the time of liquidation. Financial assets in this category    
 correspond to the Group's instruments that meet the SPPI criterion and are kept within a     
 business model both to collect cash flows and to sell.                                       |

Other financial assets are classified and subsequently measures as follows:

| - | Equity                                                                                           
 instruments at fair value with changes in other comprehensive income (FVOCI) without recognizing 
 earnings or losses in P&L at the time of liquidation. This category only includes equity         
 instruments that the Group intends to keep in the foreseeable future and that the Group has      
 irrevocably chosen to classify in this category in the initial recognition or transition.        |

| - | Financial                                                                                    
 assets at fair value with changes in P&L (FVPL) include derivative instruments and equity    
 instruments quoted that the Group had not irrevocably chosen to classify at FVOCI in the     
 initial recognition or transition. This category also includes debt instruments whose cash   
 flow characteristics do not comply with the SPPI criterion or are not kept within a business 
 model whose objective is to recognize contractual cash flows or sale.