Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 33

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 33
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. Some improvements are incorporated in the description 
 of the control assessment when there are “de facto agents.”                                 |

| · | IAS                                                                                     
 7 Statement of Cash Flows. A reference in paragraph 37 regarding the concept of “equity 
 method” was amended by eliminating the reference to the “cost method”.                  |

Amendment to IFRS 9 and IFRS 7: Contracts Referencing Electricity That Depends on Nature (Published in December 2024). This amendment includes:

| · | Clarifying                                     
 the application of the “own use” requirements; |

| · | Allowing                                                                 
 hedge accounting if these contracts are used as hedging instruments; and |

| · | Disclosure                                                                                  
 requirements to enable investors to understand the effect of these contracts on an entity’s 
 financial performance and cash flows.                                                       |

IFRS 18 Presentation and disclosure in financial statements. Issued in April of 2024.This is the new standard on presentation and disclosure in financial statements, with a focus on updates to the income statement. The key new concepts introduced in IFRS 18 relate to (Mandatory as from January 1, 2027):

| · | The                                
 structure of the income statement; |

| · | Disclosures                                                                               
 required in the financial statements for certain profit or loss performance measures that 
 are reported outside an entity’s financial statements (i.e., performance measures defined 
 by management); and                                                                       |

| · | Enhanced                                                                                      
 principles on aggregation and disaggregation that apply to the principal financial statements 
 and notes overall.                                                                            |

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IFRS 19 Non-Public Interest Subsidiaries: Disclosures. Issued in April 2024. This new standard establishes that an eligible subsidiary applies the requirements of other IFRS Accounting Standards, except for the disclosure requirements, and instead may apply the reduced disclosure requirements of IFRS 19. The reduced disclosure requirements of IFRS 19 balance the information needs of users of the financial statements of eligible subsidiaries with cost savings for preparers. IFRS 19 is a voluntary standard for eligible subsidiaries

A subsidiary is eligible if it:

| · | Has                      
 no public liability; and |

| · | Has                                                                                          
 an ultimate or intermediate parent that produces consolidated financial statements available 
 for public use that comply with IFRS Accounting Standards.                                   |

Company management estimates that the adoption of the standards, interpretations and amendments described above will not have a material impact on the Company’s