Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 60

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 60
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 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);

“EBITDA” will be considered
as the addition 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.

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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 Issuer’s Consolidated Financial Statements. Therefore, Consolidated Assets free of any pledge, mortgage or other
lien will only be regarded as those assets free of any pledge, mortgage or other real lien voluntarily and conventionally constituted
by the issuer less asset balances of derivative financial instruments, taken to cover exchange rate or interest rate risks on financial
liabilities and under “Other Current Financial Assets” and “Other non-current Financial Assets” of the Issuer’s
Consolidated Statement of Financial Position.

As of the date of these consolidated