Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 20

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 20
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 cash flows of the asset or has assumed the obligation                                 
 to pay all cash flows received without delay to a third party under a transfer agreement; and the Group (a) has substantially transferred 
 all risks and benefits of the asset, or (b) has not substantially transferred or retained all risks and benefits of the asset but         
 has transferred control of the asset.                                                                                                     |

2.9.2 Financial Liabilities

Financial liabilities are classified as a fair
value financial liability at the date of their initial recognition, as appropriate, with changes in results, loans and credits, accounts
payable or derivatives designated as hedging instruments in an effective coverage.

All financial liabilities are initially recognized
at fair value and transaction costs directly attributable are netted from loans and credits and accounts payable.

The Group's financial liabilities include trade
and other accounts payable, loans and credits, including those discovered in current accounts, and derivative financial instruments.

The classification and subsequent measurement
of the Group's financial liabilities are as follows:

| - | Fair value financial liabilities with changes in results include financial liabilities held for trading                                     
 and financial liabilities designated in their initial recognition at fair value with changes in results. The losses or gains of liabilities 
 held for trading are recognized in the income statement.                                                                                    |

| - | Loans and credits are valued at cost or amortized using the effective interest rate method. Gains and                                     
 losses are recognized in the income statement when liabilities are disposed, as well as interest accrued in accordance with the effective 
 interest rate method.                                                                                                                     |

A financial liability is disposed of when the
obligation is extinguished, cancelled or expires. Where an existing financial liability is replaced by another of the same lender under
substantially different conditions, or where the conditions of an existing liability are substantially modified, such exchange or modification
is treated as a disposal of the original liability and the recognition of the new obligation. The difference in the values in the respective
books is recognized in the statement of income.

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2.9.3 Offsetting financial instruments

Financial assets and financial liabilities are
offset with the corresponding net amount presenting the corresponding net amount in the statement of financial position, if:

| - | There is currently a legally enforceable right to offset the amounts recognized, and |

| - | It is intended to liquidate them for the net amount or to realize the assets and liquidate the liabilities 
 simultaneously.                                                                                            |

2.10 Derivatives financial instruments and hedging activities