Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 53

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 53
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 Total                                      |     |               | 738,843,248 |     |              | (45,687,437 | ) |     |       | 693,155,811 |     |                   | 736,713,385 |     |              | (43,329,755 | ) |     |       | 693,383,630 |

| (1) | Correspond to brands, water rights and distribution rights. Distribution rights are contractual rights                                            
 to produce and distribute Coca-Cola products in certain parts of Argentina, Brazil, Chile and Paraguay. Distribution rights result from           
 the valuation process at fair value of the assets and liabilities of the companies acquired in business combinations. Production and distribution 
 contracts are renewable for periods of 5 years with Coca-Cola. The nature of the business and renewals that Coca-Cola has permanently             
 done on these rights, allow qualifying them as indefinite contracts.                                                                              |

Distribution rights together with the
assets that are part of the cash-generating units, are annually subjected to the impairment test. Such distribution rights have an indefinite
useful life, and are not subject to amortization. Rights in Chile related to AdeS were provisioned for impairment pursuant to the annual
tests performed. See Note 2.8.

| (2) | On September 21, 2021 Coca-Cola Andina together with Coca-Cola Femsa, acquired the Brazilian beer                                         
 brand Therezópolis for BRL 70 million. Each bottler bought 50% of the brand. This transaction is part of the company’s long-term          
 strategy to complement its beer portfolio in Brazil. The transaction was completed and approved by CADE (Brazilian Administrative Council 
 of Economic Defense). In September of that same year, Andina recorded an intangible asset under the Therezópolis brand for                
 BRL 35 million with an indefinite useful life.                                                                                            |

| (3) | Correspond to distribution rights that did not arise from business combinations. These rights are subject 
 to amortization.                                                                                          |

| Distribution rights                                                                                                   |     | 06.30.2025 |             |     | 12.31.2024 |             |
|                                                                                                                       |     | ThCh$      |             |     | ThCh$      |             |
| Chile (excluding the Metropolitan Region, Rancagua, and San Antonio)                                                  |     |            | 300,305,728 |     |            | 300,305,728 |
| Brazil (Rio de Janeiro,