Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 7

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 7
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 Standards (hereinafter "IFRS") issued by the International
Accounting Standards Board (hereinafter "IASB").

These Interim Consolidated Financial Statements
have been prepared following the going concern principle by applying the historical cost method, with the exception, according to IFRS,
of those assets and liabilities that are recorded at fair value.

These Interim Consolidated Statements reflect
the consolidated financial position of Embotelladora Andina S.A. and its Subsidiaries as of September 30, 2025 and December 31,
2024 and the results of operations for the periods from January 1 to September 30, 2025 and 2024, with the statements of changes
in equity and cash flows for the same periods.

These Consolidated Financial Statements have been
prepared based on the accounting records maintained by the Parent Company and by the other entities that are part of the Company and are
presented in thousands of Chilean pesos (unless expressly stated) as this is the functional and presentation currency of the Company.
Foreign operations are included in accordance with the accounting policies established in Notes 2.5.

2.2 Subsidiaries and consolidation

Subsidiary entities are those companies directly
or indirectly controlled by Embotelladora Andina. Control is obtained when the Company has power over the investee, when it has exposure
or is entitled to variable returns from its involvement in the investee and when it has the ability to use its power to influence the
amount of investor returns. They include assets and liabilities, results of operations, and cash flows for the periods reported. Income
or losses from subsidiaries acquired or sold are included in the consolidated statements of income by function from the effective date
of acquisition through the effective date of disposal, as applicable.

The acquisition method is used to account for
the acquisition of subsidiaries. The consideration transferred for the acquisition of the subsidiary is the fair value of assets transferred,
equity securities issued, liabilities incurred or assumed on the date that control is obtained. Identifiable assets acquired, and identifiable
liabilities and contingencies assumed in a business combination are accounted for initially at their fair values at the acquisition date.
Goodwill is initially measured as the excess of the aggregate of the consideration transferred and the fair value of non-controlling interest
over the net identifiable assets acquired and liabilities assumed. If the consideration is less than the fair value of the net assets
of the subsidiary acquired, the difference is recognized directly in the income statement.

Intercompany