Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 16

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 16
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 bps in the rate to calculate the perpetual growth of 
 future cash flows                                                                                |
| - | EBITDA margin: Increase / Decrease of 150 bps of EBITDA margin of operations, which is applied   
 per year for the projected periods, that is, for the years 2025-2029                             |

After modeling and valuing the different CGUs
as a result of the tests performed as of December 31, 2024, no impairment was identified in any of the CGUs listed above, assuming
conservative projections aligned with the history of the current markets. Thus, the impairment test yielded recovery values higher than
the book values of assets, including those for the sensitivity calculations in the stress test conducted on the model for the 3 previously
mentioned variables.

It should be noted that, although no impairment
indicators were identified for the CGUs described above, during the annual review of intangible assets with indefinite useful lives, it
was determined that for the Guallarauco brand, specifically the investment in Novaverde, the recoverable value was CLP 2,921 million less
than the carrying amount recorded in the Financial Statements, which was reduced from its carrying amount as of December 2024. On
the other hand, AdeS Chile recognized an impairment of the investment equivalent to CLP 881 million as of December 2024.

As part of our continuous monitoring of cash flows
from the various cash-generating units, no indicators of impairment were identified at the end of the reporting period that would require
a formal impairment assessment or indicate a material change since 31 December 2024.

| 2.9 | Financial instruments |

A financial instrument is any contract that results
in the recognition of a financial asset in one entity and a financial liability or equity instrument in another entity.

| 2.9.1 | Financial assets |

Pursuant to IFRS 9 “Financial Instruments”,
except for certain trade accounts receivable, the Group initially measures a financial asset at its fair value plus transaction costs,
in the case of a financial asset that is not at fair value, reflecting changes in P&L.

The classification is based on two criteria: (a) the
Group's business model for the purpose of managing financial assets to obtain contractual cash flows; and (b) if the contractual
cash flows of financial instruments represent "solely payments of principal and interest” on the outstanding principal amount
(the “SPPI criterion”). According to I