Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 72

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 72
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0. In addition, the Company holds derivatives linked
to the Swiss franc (CHF) totaling CHF 170 million, converted to Brazilian reais (BRL), maturing in 2028.

The fair value measurement of the aforementioned
contracts resulted in the following balances: The first contract records a non-current liability of ThCh$ 29,702,724, while the second
contract presents a non-current liability of ThCh$ 26,342,189. Together, these contracts total a liability of ThCh$ 56,044,913, compared
to ThCh$ 41,788,077 as of December 31, 2024.

The contract denominated in Swiss francs reflects
a non-current asset of ThCh$ 55,823,838, compared to ThCh$ 59,298,394 as of December 31, 2024.

Exchange rate fluctuations associated with financial
liabilities denominated in US dollars and Swiss francs are recognized in income, while the valuation effects of hedging instruments are
recognized in comprehensive income, in accordance with IFRS 9 – Financial Instruments.

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| 22.2 | Forward currency contracts for highly probable expected transactions: |

During the 2025 period, Embotelladora Andina S.A.
entered into currency forward contracts for the purpose of securing the exchange rate applicable to future purchases of raw materials
for its four operations.

USD/ARS, USD/BRL, USD/CLP, and USD/PYG instruments
were contracted, which at the closing date of these financial statements amount to USD 107.0 million (USD 89.0 million as of December 31,
2024).

Forward contracts that secure future commodity
prices have been designated as accounting hedging instruments, as they meet the documentation and effectiveness requirements of IFRS.
Consequently, changes in the fair value of these instruments are recognized in other comprehensive income.

| 22.3 | Raw material swap for highly probable expected transactions: |

Th Company entered into No. 5 sugar swap
contracts to hedge the price of future sugar purchases for its Chilean operations. At the date of these financial statements, the outstanding
contracts amounted to USD 3.24 million.

In addition, it entered into sugar swap contracts No. 11 to secure
the price of future sugar purchases for its Brazilian operations. At the closing date of these financial statements, the outstanding contracts
amounted to USD 12