Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 79

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 79
---
 in the case of trade accounts receivables.
In the case of other debtors, different types of guarantees are required according to the nature of the credit granted.

Historically, uncollectible trade accounts have been lower
than 0.5% of the Company’s total sales,

| b) | Financial investment. |

The Company has a Policy that is applicable to
all the companies of the group in order to cover credit risks for financial investments, restricting both the types of instruments as
well as the institutions and degree of concentration. The companies of the group can invest in:

| i. | Time deposits: only in banks or financial institutions that have a risk rating equal to or higher than                             
 Level 1 (Fitch) or equivalent for deposits of less than 1 year and rated A or higher (S&P) or equivalent for deposits of more than 
 1 year.                                                                                                                            |

| ii. | Mutual funds: investments with immediate liquidity and no risk of capital (funds composed of investments                            
 at a fixed-term, current account, fixed rate Tit BCRA, negotiable obligations, Over Night, etc.,) in all those counter-parties that 
 have a rating greater than or equal to AA-(S&P) or equivalent, Type 1 Pacts and Mutual Funds, with a rating greater than or equal   
 to AA+ (S&P) or equivalent.                                                                                                         |

| iii. | Other investment alternatives must be evaluated and authorized by the office of the Chief Financial Officer. |

<div align='center'>70</div>

Exchange Rate Risk

The Company is exposed to three types of risk
caused by exchange rate volatility in the countries where it operates:

| a) | Exposure of foreign investments: |

Exposure to exchange rate fluctuations associated
with foreign investments arises from the conversion of net investments from the functional currencies of the subsidiaries (Brazilian real,
Argentine peso, and Paraguayan guaraní) to the parent company’s presentation currency (Chilean peso). Variations in the Chilean
peso against these functional currencies generate equity effects, which are reflected in increases or decreases in consolidated equity.
The Company does not maintain hedging instruments to reduce this exposure.

To monitor this risk, the Company performs sensitivity
analyses on assets, liabilities, and net equity denominated in functional currencies, evaluating the impact of exchange rate fluctuations
against the presentation currency.

|                                                                    |     | USD/CLP |     |   |     | BRL/CLP |     |