Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 76

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 76
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 Trade Zone.

Based on the opinion of its advisors
and the court rulings obtained to date, management believes that these proceedings do not represent probable losses and, under accounting
criteria, would not make provisions for these cases.

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Notwithstanding the above, financial reporting standards related to
business combinations in the area of purchase price allocation establish that contingencies must be assessed individually based on their
probability of occurrence and discounted to fair value from the date on which the loss is estimated to be incurred. Based on the purchase
of the Ipiranga Beverages company in 2013 and this criterion, and despite the existence of contingencies classified as only possible
for BRL 660,291,123 (amount includes adjustments to pending lawsuits), an initial provision of BRL 124,862,349 was recorded in the accounting
for the business combination.

| b) | Other tax contingencies. |

These refer to ICMS-SP tax administrative
proceedings challenging credits arising from the acquisition of tax-exempt products purchased by the Company from a supplier located in
the Manaus Free Trade Zone. The total amount is BRL 605,514,977, which is being assessed by external lawyers as a remote loss and therefore
has no accounting provision.

The company was questioned by the federal
tax authority regarding the tax deductibility of part of the goodwill in the period from 2014 to 2016 derived from the acquisition of
Compañía de Bebidas Ipiranga. The tax authority understands that the acquirer of Compañía de Bebidas Ipiranga
was Embotelladora Andina and not Rio de Janeiro Refrescos Ltda. In the opinion of external lawyers, this assertion is erroneous, classifying
it as a possible loss. The value of this proceeding is BRL 1,165,585,117 as of the date of these financial statements.

| 3) | Embotelladora Andina S.A. and its Chilean subsidiaries are facing                                                                        
 tax, commercial, labor, and other lawsuits. Accounting provisions to cover contingencies for possible losses arising from these lawsuits 
 amount to ThCh$ 2,685,738 (ThCh$1,472,915 as of December 31, 2024). Management considers it unlikely that non-provisioned contingencies  
 will affect the Company's results and equity, in accordance with the opinion of its legal advisors.                                      |

| 4) | Par