Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 74

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 74
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 Refrescos Ltda. maintains judicial deposits and assets pledged as collateral to ensure compliance with certain proceedings, regardless            
 of whether they have been classified as remote or probable losses. The amounts deposited or pledged as legal collateral amount to ThCh$26,318,078 
 (ThCh$24,406,565 as of December 31, 2024).                                                                                                        |

Part of the assets pledged as
collateral by Rio de Janeiro Refrescos Ltda. are in the process of being released and others have already been released in exchange for
guarantee insurance and bond letters for BRL 2,465,199,602 with various financial institutions and insurance companies in Brazil, through
which, for an annual commission of 0.13%, said institutions are responsible for complying with the obligations to the Brazilian tax authorities
in the event of a dispute against Rio de Janeiro Refrescos Ltda. and in the event that the latter is unable to comply with the aforementioned
obligation. Additionally, in the event of the aforementioned situation, there is a counter-guarantee agreement with the same financial
institutions and insurance companies, in which Rio de Janeiro Refrescos Ltda. undertakes to pay them the amounts disbursed to the Brazilian
tax authorities.

The main contingencies faced by Rio
de Janeiro Refrescos are as follows:

| a) | Tax contingencies for Industrialized Products Tax (IPI) credits. |

Rio de Janeiro Refrescos is party to
a series of ongoing proceedings in which the Brazilian federal tax authorities are demanding payment of value added tax on industrialized
products (Imposto sobre Produtos Industrializados, or IPI) totaling BRL 3,456,127,360 as of the date of these financial statements.

The Company does not agree with the
Brazilian tax authority’s position in these proceedings and believes that it was entitled to claim the IPI tax credits in relation to
its purchases of certain exempt inputs from suppliers located in the Manaus Free 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