Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 14

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 14
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, Tierra del Fuego and western area        
 of the Province of Buenos Aires);                                                          |
| - | Operation                                                                                  
 in Brazil (State of Rio de Janeiro and Espirito Santo, Ipiranga territories, nd investment 
 in the Sorocaba. associate);                                                               |
| - | Operation                                                                                  
 in Paraguay                                                                                |

Other intangible assets with indefinite useful lives consist of:

- AdeS Chile and Comercializadora Novaverde (Guallarauco);

- Ades Argentina;

- AdeS Brazil and investment in the associate Leão Alimentos e Bebidas Ltda;

- AdeS Paraguay

To check if goodwill has suffered a loss due to impairment of value, the Company compares the book value thereof with its recoverable value, and recognizes an impairment loss, for the excess of the asset's carrying amount over its recoverable amount. To determine the recoverable values of the CGU, management considers the discounted cash flow method as the most appropriate.

The main assumptions used in the annual impairment test are:

| a) | Discount 
 rate     |

The discount rate applied in the annual impairment test carried out in 2024 was estimated using the CAPM (Capital Asset Pricing Model) methodology, which allows estimating a discount rate according to the level of risk of the CGU in the country where it operates. A nominal discount rate in local currency before tax is used according to the following table:

|           |     | 2024 Discount 
 rates         |      |   |     | 2023 Discount 
 rates         |      |   |
| Argentina |     |               | 21.2 | % |     |               | 38.7 | % |
| Chile     |     |               |  9.3 | % |     |               | 10.3 | % |
| Brazil    |     |               | 10.4 | % |     |               | 11.2 | % |
| Paraguay  |     |               | 11.0 | % |     |               | 12.0 | % |

| b) | Other       
 assumptions |

The financial projections to determine the net present value of future cash flows of the CGUs are modeled based on the main historical variables and the respective approved budgets for each CGU.. In this regard, a conservative growth rate is used, taking into account the differences that exist in categories with high growth such as carbonated beverages, categories with medium growth such as waters and juices, and categories that have lower