Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 62

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 62
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 Consolidated Net Financial Liabilities, and /b/ the accumulated EBITDA in the period of twelve 
 consecutive months ending at the closing of the latest “Consolidated Financial Statements of Results by Function”.                        |

“Consolidated Net Financial Liabilities”
will be considered as the result of : /i/ “Other Financial Liabilities, Current”, plus /ii/ “Other Financial Liabilities,
Non-Current”, minus /iii/ the sum of “Cash and Cash Equivalents”; plus “Other Financial Assets, Current”; plus
“Other Financial Assets, Non-Current” (to the extent that they correspond to the balances of assets for derivative financial
instruments, taken to hedge exchange rate and/or interest rate risk of financial liabilities);

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“EBITDA” will be considered
as the sum of the following accounts of the “Consolidated Financial Statements of Income by Function” contained in the Issuer’s
Consolidated Financial Statements: “Revenues from Ordinary Activities”, “Cost of Sales”, “Distribution Costs”,
“Administrative Expenses” and “Other Expenses, by function”, discounting the value of “Depreciation” and
“Amortization for the Year” presented in the Notes to the Issuer’s Consolidated Financial Statements.

As of the date of these consolidated
financial statements, this ratio was 1.40 times.

| · | Maintain consolidated assets free of any pledge,                                                                                             
 mortgage or other encumbrances for an amount at least equal to 1.3 times of the issuer’s unsecured consolidated liabilities payable.         
 Unsecured Consolidated Liabilities Payable shall be regarded as the total liabilities, obligations and debts of the issuer that are not      
 secured by real guarantees on goods and assets of the latter, voluntarily and conventionally constituted by the issuer less the asset        
 balances of derivative financial instruments, taken to cover exchange rate or interest rate risks on financial liabilities under “Other      
 Current Financial Assets” and “Other non-current Financial Assets” of the Issuer’s Consolidated Statement of Financial                       
 Position. The following will be considered in determining Consolidated Assets: assets free of any pledge, mortgage or other lien, as well    
 as those assets having a pledge, mortgage or real encumbrances that operate solely by law, less asset balances of derivative financial       
 instruments, taken to hedge exchange rate or interest rate risks on financial liabilities under “Other Current Financial Assets”             
 and “Other non-current Financial Assets” of the