Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 34

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 34
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its"), which requireds RJR to transfer any gain resulting           
 from this action to the former shareholders of Ipiranga. The Company performed procedures to assess the total amount of the credit  
 in question for the tax period expired, totaling BRL 162,588, of which BRL 80,177 correspond to principal and BRL 82,411 correspond 
 to interest and monetary restatement. These amounts were recorded in the year ended December 31, 2020. The payment of income        
 tax is made at the time of liquidation of the credit, with which the respective deferred tax liability of BRL 55,280 was recorded.  
 The value of PIS and Cofins recorded was BRL 7,623 thousand.                                                                        |

| As of the date of these financial statements, the amount to be transferred to the former                                   
 shareholders of Ipiranga is CLP 22,375,432 or BRL 134,808 thousand (CLP 21,693,201 or BRL 134,808 thousand at December 31, 
 2024). The liability is included in trade accounts and other accounts payables (Note 18).                                  |

| (2) | The Company obtained a favorable final judgment in the Federal Proceeding No. 5089101-22.2022.4.02.5101,                                    
 pending before the 30th Federal Court of Rio de Janeiro, recognizing its right to recover the PIS and COFINS credits for payment of an      
 amount higher than the amount owed due to an increase in the basis of calculation (including the amount of a state tax - ICMS-ST). The      
 lawsuit was filed on 11/22/2022 and relates to the credit for the period from 11/22/2017 to 8/26/2024 in the total amount of BRL200,266,717 
 (with BRL 144,539,175 corresponding to principal and BRL 55,727,543 corresponding to the monetary adjustment for the Selic rate until       
 12/31/2024). The total amount of the credit recorded, net of taxes and fees, is CLP 25,736,693 or BRL 155,088 thousand (CLP 24,951,904      
 or BRL 155,058 thousand at December 31, 2024). The Company has initiated procedures before the Receita Federal of Brazil to validate        
 this credit and begin offsetting the federal tax