Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 33

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 33
---
ifying the application of the “own                                                        
 use” requirements;                                                                            |
| · | Allowing hedge accounting if these contracts                                                  
 are used as hedging instruments; and                                                          |
| · | Disclosure requirements to enable investors to                                                
 understand the effect of these contracts on an entity’s financial performance and cash flows. |

IFRS 18 Presentation and disclosure in financial
statements. Issued in April of 2024.This is the new standard on presentation and disclosure in financial statements, with a focus
on updates to the income statement. The key new concepts introduced in IFRS 18 relate to (Mandatory as from January 1, 2027):

| · | The structure of the income statement;                                                                                                 |
| · | Disclosures required in the financial statements                                                                                       
 for certain profit or loss performance measures that are reported outside an entity's financial statements (i.e., performance measures 
 defined by management); and                                                                                                            |
| · | Enhanced principles on aggregation and disaggregation                                                                                  
 that apply to the principal financial statements and notes overall.                                                                    |

<div align='center'>26</div>

IFRS 19 Non-Public Interest Subsidiaries: Disclosures.
Issued in April 2024. This new standard establishes that an eligible subsidiary applies the requirements of other IFRS Accounting
Standards, except for the disclosure requirements, and instead may apply the reduced disclosure requirements of IFRS 19. The reduced disclosure
requirements of IFRS 19 balance the information needs of users of the financial statements of eligible subsidiaries with cost savings
for preparers. IFRS 19 is a voluntary standard for eligible subsidiaries

A subsidiary is eligible if it:

| · | Has no public liability; and                                                    |
| · | Has an ultimate or intermediate parent that produces consolidated financial     
 statements available for public use that comply with IFRS Accounting Standards. |

Company management estimates that the adoption
of the standards, interpretations and amendments described above will not have a material impact on the Company's interim consolidated
financial statements in the period of initial application.

3 – FINANCIAL REPORTING BY SEGMENT REPORTING

The Company provides financial information by
segments according to IFRS 8 “Operating Segments,” which establishes standards for reporting by operating segment and related
disclosures for products and services, and geographic areas.

The Company’s Board of Directors and Management
measures and assesses the performance of operating segments based on the operating income of each of the countries where there are Coca-Cola
franch