Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 16

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 16
---
 amount. The recoverable amount is the greater
of an asset’s fair value less costs to sell or its value in use.

For the purposes of assessing impairment, assets
are grouped at the lowest levels for which there are separately identifiable cash flows (cash generating units - CGU). Cash-generating
unit's recoverable amount has been determined on the basis of its value in use.

Regardless of what was stated in the previous
paragraph, in the case of CGUs to which goodwill or intangible assets with an indefinite useful life have been assigned, the analysis
of their recoverability is carried out systematically at the end of each fiscal year. These indications may include new legal provisions,
change in the economic environment that affects business performance indicators, competition movements, or the disposal of an important
part of a CGU.

<div align='center'>14</div>

Management reviews business performance based
on geographic segments. Goodwill is monitored at the operating segment level that includes the different cash generating units in operations
in Chile, Brazil, Argentina and Paraguay. The impairment of distribution rights is monitored geographically in the CGU or group of cash
generating units, which correspond to specific territories for which distribution rights have been acquired for products owned by The
Coca-Cola Company, as well as other intangible assets of indefinite useful life.These cash generating units or groups of cash generating
units are composed of the following segments:

| - | Operation in Chile; (North Zone Antofagasta, Atacama and Coquimbo, Metropolitan Area                    |
| - | Central Zone San Antonio and Cachapoal and Extreme South Zone of Aysen and Magallanes);                 |
| - | Operation in Argentina; (San Juan, Mendoza, San Luis, Córdoba, Santa Fé, Entre Ríos, La Pampa, Neuquén, 
 Rio Negro, Chubut, Santa Cruz, Tierra del Fuego and western area of the Province of Buenos Aires);      |
| - | Operation in Brazil (State of Rio de Janeiro and Espirito Santo, Ipiranga territories, and investment   
 in the Sorocaba. associate);                                                                            |
| - | Operation in Paraguay                                                                                   |

Other intangible assets with indefinite useful
lives consist of:

| - | AdeS Chile and Comercializadora Novaverde (Guallarauco);                    |
| - | AdeS Argentina;                                                             |
| - | AdeS Brazil and investment in the associate Le