Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 30

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 30
---
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 interim consolidated
financial statements in the period of initial application.

<div align='center'>26</div>

3 – FINANCIAL REPORTING BY SEGMENT

The Company provides financial information by
segments according to IFRS 8 “Operating Segments,” which establishes standards for reporting by operating segment and related
disclosures for products and services, and geographic areas.

The Company’s Board of Directors and Management
measures and assesses the performance of operating segments based on the operating income of each of the countries where there are Coca-Cola
franchises.

The operating segments are determined based on
the presentation of internal reports to the Company´s chief strategic decision-maker. The chief operating decision-maker has been
identified as the Company´s Board of Directors who makes the Company’s strategic decisions.

The following operating segments have been determined
for strategic decision making based on geographic location:

| · | Operation in Chile     |
| · | Operation in Brazil    |
| · | Operation in Argentina |
| · | Operation in Paraguay  |

The four operating segments conduct their businesses
through the production and sale of soft drinks and other beverages, as well as packaging materials.

Expenses and revenue associated with the Corporate
Officer were assigned to the operation in Chile in the soft drinks segment because Chile is the country that manages and pays the corporate
expenses, which would also be substantially incurred, regardless of the existence of subsidiaries abroad.

Total revenues by segment include sales to unrelated
customers and inter-segments, as indicated in the consolidated statement of income of the Company.

<div align='center'>27</div>

A summary of the Company's operations by segment
according to IFRS is as follows:

| For the period ended March 31, 2025                                                  |     | Operation in Chile |               |   |     | Operation in 
 Argentina    |              |   |     | Operation in Brazil |              |   |     | Operation in