Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 21

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 21
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 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.                        |

A financial asset (or, where applicable, a portion of a financial asset or a portion of a group of similar financial assets) is initially disposed (for example, canceled in the Group’s consolidated financial statements) when:

| - | The rights                                         
 to receive cash flows from the asset have expired, |

| - | The Group                                                                                       
 has transferred the rights to receive the cash flows of the asset or has assumed the obligation 
 to pay all cash flows received without delay to a third party under a transfer agreement;       
 and the Group (a) has substantially transferred all risks and benefits of the asset,            
 or (b) has not substantially transferred or retained all risks and benefits of the asset        
 but has transferred control of the asset.                                                       |

| 2.9.2 | Financial Liabilities |

Financial liabilities are classified as a fair value financial liability at the date of their initial recognition, as appropriate, with changes in results, loans and credits, accounts payable or derivatives designated as hedging instruments in an effective coverage.

All financial liabilities are initially recognized at fair value and transaction costs directly attributable are netted from loans and credits and accounts payable.

The Group’s financial liabilities include trade and other accounts payable, loans and credits, including those discovered in current accounts, and derivative financial instruments.

The classification and subsequent measurement of the Group’s financial liabilities are as follows:

| - | Fair value                                                                                   
 financial liabilities with changes in results include financial liabilities held for trading 
 and financial liabilities designated in their initial recognition at fair value with changes 
 in results. The losses or gains of liabilities held for trading are recognized in the income 
 statement.                                                                                   |

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