Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 73

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 73
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.89 million.

Forward contracts that hedge future raw material
prices have been designated as hedging contracts as they meet the documentation requirements of IFRS, and therefore their effects on changes
in fair value are recognized in other comprehensive income.

| 22.4 | Fair value hierarchies |

At the closing date of these financial statements,
the Company has assets from derivative contracts amounting to ThCh$ 152,346,306 (ThCh$ 148,655,771 as of December 31, 2024) and liabilities
from derivative contracts of ThCh$ 59,562,624 (ThCh$ 42,149,461 as of December 31, 2024).

Hedging contracts associated with existing items
have been classified in the same accounting category as the hedged items, while derivative contracts related to expected items are presented
within current financial assets and liabilities.

All hedging contracts are recognized at fair value
in the consolidated statement of financial position, in accordance with the provisions of IFRS 9 – Financial Instruments.

The Company uses the following hierarchy for determining
and disclosing the fair value of financial instruments by valuation technique:

| Level 1: | quoted (unadjusted) prices in active markets for identical assets or liabilities                                                                                                          |
| Level 2: | Inputs other than quoted prices included in level 1 that are observable for the assets and liabilities, either directly (that is, as prices) or indirectly (that is, derived from prices) |
| Level 3: | Inputs for assets and liabilities that are not based on observable market data.                                                                                                           |

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During the reporting period, there were no transfers
of items between fair value measurement categories; all of which were valued during the period using level 2.

|                                         |     | Fair value measurement as of September 30, 2025 |                    |     |             |     |              |     |             |
|:----------------------------------------|:----|:------------------------------------------------|:-------------------|:----|------------:|:----|:-------------|:----|------------:|
|                                         |     |                                                 | Quoted prices in   
 active markets for 
 identical assets   |     |  Observable |     | Unobservable |     |             |
|                                         |     |                                                 | and liabilities    |     | market data |     | market data  |     |             |
|                                         |     |                                                 | -Level 1           |     |    -Level