Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 7

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 7
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389.720-6 |     | Vital Aguas S.A.                |     |            |  66.5 |     |          |     - |     |       |  66.5 |     |            |  66.5 |     |          |     - |     |       |  66.5 |
| 93.899.000-k |     | VJ S.A.                         |     |            |  15.0 |     |          | 50.00 |     |       |  65.0 |     |            |  15.0 |     |          | 50.00 |     |       |  65.0 |

| 2.3 | Investments in associates |

Ownership interest held by the Group in associates
is recorded following the equity method. According to the equity method, the investment in an associate is initially recorded at cost.
As of the date of acquisition, the investment in the statement of financial position is recorded by the proportion of its total assets,
which represents the Group's participation in its capital, once adjusted, where appropriate, the effect of the transactions made with
the Group, plus capital gains that have been generated in the acquisition of the company.

Dividends received from these companies are recorded
by reducing the value of the investment and the results obtained by them, which correspond to the Group according to its ownership, are
recorded under the item “Participation in profit (loss) of associates accounted for by the equity method.”

Associates are all entities over which the Group
exercises significant influence but do not have control. Significant influence is the power to intervene in the financial and operating
policy decisions of the associate, without having control or joint control over it. The results of these associates are accounted for
using the equity method. Accounting policies of the associates are changed, where necessary, to ensure conformity with the policies adopted
by the Company and unrealized gains are eliminated.

<div align='center'>9</div>

For associates located in Brazil, the financial
statements accounted for using the equity method have a one-month lag because their reporting dates are different from those of Embotelladora
Andina.

| 2.4 | Financial reporting by operating segment |

“IFRS 8 Operating Segments” requires
that entities disclose information on the results of operating segments. In general, this is information that Management and the Board
of Directors use internally to assess performance of segments and allocate resources to them.