Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 9

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 9
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 |     |     0.10 |     | 100.0 |
| 78.861.790-9 |     | Transportes Andina Refrescos Ltda.     |     |               99.9 |     |     0.01 |     | 100.0 |     |       99.9 |     |     0.01 |     | 100.0 |
| 96.928.520-7 |     | Transportes Polar S.A.                 |     |               99.9 |     |     0.01 |     | 100.0 |     |       99.9 |     |     0.01 |     | 100.0 |
| 76.389.720-6 |     | Vital Aguas S.A.                       |     |               66.5 |     |        - |     |  66.5 |     |       66.5 |     |        - |     |  66.5 |
| 93.899.000-k |     | VJ S.A.                                |     |               15.0 |     |     50.0 |     |  65.0 |     |       15.0 |     |    50.00 |     |  65.0 |

* As of September 30, Red de Transportes Comerciales Ltda. is
in the process of closing its economic and tax activities. As of May 9, 2025, Embotelladora Andina S.A. absorbed its operations

2.3 Investments in associates

Ownership interest held by the Group in associates
is recorded following the equity method. According to the equity method, the investment in an associate is initially recorded at cost.
As of the date of acquisition, the investment in the statement of financial position is recorded by the proportion of its total assets,
which represents the Group's participation in its capital, once adjusted, where appropriate, the effect of the transactions made with
the Group, plus capital gains that have been generated in the acquisition of the company.

Dividends received from these companies are recorded
by reducing the value of the investment and the results obtained by them, which correspond to the Group according to its ownership, are
recorded under the item “Participation in profit (loss) of associates accounted for by the equity method.”

Associates are all entities over which the Group
exercises significant influence but