Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 17

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 17
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FRS 9, financial assets are subsequently measured at (i) fair value with changes
in P&L (FVPL), (ii) amortized cost or (iii) fair value through other comprehensive income (FVOCI).

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The subsequent classification and measurement
of the Group's financial assets are as follows:

| - | Financial asset at amortized cost for financial instruments that are maintained within a business model                                       
 with the objective of maintaining the financial assets to collect contractual cash flows that meet the SPPI criterion. This category includes 
 the Group’s trade and other accounts receivable.                                                                                              |

| - | Financial assets measured at fair value with changes in other comprehensive income (FVOCI), with gains                               
 or losses recognized in P&L at the time of liquidation. Financial assets in this category correspond to the Group's instruments that 
 meet the SPPI criterion and are kept within a business model both to collect cash flows and to sell.                                 |

Other financial assets are classified and subsequently
measures as follows:

| - | Equity instruments at fair value with changes in other comprehensive income (FVOCI) without recognizing                                    
 earnings or losses in P&L at the time of liquidation. This category only includes equity instruments that the Group intends to keep        
 in the foreseeable future and that the Group has irrevocably chosen to classify in this category in the initial recognition or transition. |

| - | Financial assets at fair value with changes in P&L (FVPL) include derivative instruments and equity                                       
 instruments quoted that the Group had not irrevocably chosen to classify at FVOCI in the initial recognition or transition. This category 
 also includes debt instruments whose cash flow characteristics do not comply with the SPPI criterion or are not kept within a business    
 model whose objective is to recognize contractual cash flows or sale.                                                                     |

A financial asset (or, where applicable, a portion
of a financial asset or a portion of a group of similar financial assets) is initially disposed (for example, canceled in the Group's
consolidated financial statements) when:

| - | The rights to receive cash flows from the asset have expired, |

| - | The Group has transferred the rights to receive the cash flows of the asset or has assumed the obligation                                 
 to pay all cash flows received without delay to a third party under a transfer agreement; and the Group (a) has substantially transferred 
 all risks and benefits of the asset, or (b