Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 79

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 79
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 outstanding balance of UF 13.86 million, denominated in unidades de fomento (UF), a unit
indexed to inflation in Chile. Given that the Company's sales are correlated with the variation of the UF, this structure allows for an
adequate correspondence between income and obligations. In addition, the Company has a bilateral loan denominated in Unidades de Fomento
(UF), with a current outstanding balance of UF 2.36 million.

Of the total local bonds, five have been redenominated through derivative
instruments to Chilean pesos (CLP), both in terms of their rate and notional value, maintaining the original structure of the bond.

Furthermore, the Company has debt in the international market through
a 144A/Reg S bond issued in the United States, at a fixed rate in US dollars, for a total amount of USD 300 million. Of this amount, USD
150 million has been redenominated through derivatives to Chilean pesos adjusted for inflation (UF), and the remaining USD 150 million
has been redenominated to nominal Chilean pesos (CLP), in both cases maintaining the original structure of the bond.

Likewise, in September 2023, the Company issued a bond in the
Swiss market for CHF 170 million at a fixed rate in Swiss francs, which has been redenominated through derivative instruments to Brazilian
reais (BRL), both in its rate and notional value, maintaining the structure of the original bond.

Credit risk

The credit risk to which the Company is exposed
comes mainly from trade accounts receivable maintained with retailers, wholesalers and supermarket chains in domestic markets; and the
financial investments held with banks and financial institutions, such as time deposits, mutual funds and derivative financial instruments.

| a) | Trade accounts receivable and other current accounts receivable |

Credit risk related to trade accounts receivable
is managed and monitored by the area of Finance and Administration of each business unit. The Company has a broad client base implying
a high level of atomization of accounts receivable, which are subject to policies, procedures and controls established by the Company.
In accordance with such policies, credits must be based objectively, non-discretionary and uniformly granted to all clients of the same
segment and channel, provided these will allow generating economic benefits to the Company. The credit limit is checked periodically considering
payment behavior. Trade accounts receivable pending of payment are monitored on a monthly basis.

| i. | Sale Interr