Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 18

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 18
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 products owned by The Coca-Cola Company, as well as other intangible assets of indefinite useful life.These cash generating units or groups of cash generating units are composed of the following segments:

| - | Operation in Chile; (North Zone Antofagasta, 
 Atacama and Coquimbo, Metropolitan Area      |

| - | Central                                                                         
 Zone San Antonio and Cachapoal and Extreme South Zone of Aysen and Magallanes); |

| - | Operation in Argentina; (San Juan, Mendoza,                                                    
 San Luis, Córdoba, Santa Fé, Entre Ríos, La Pampa, Neuquén, Rio                                
 Negro, Chubut, Santa Cruz, Tierra del Fuego and western area of the Province of Buenos Aires); |

| - | Operation                                                                                   
 in Brazil (State of Rio de Janeiro and Espirito Santo, Ipiranga territories, and investment 
 in the Sorocaba. associate);                                                                |

| - | Operation   
 in Paraguay |

Other intangible assets with indefinite useful lives consist of:

- AdeS Chile and Comercializadora Novaverde (Guallarauco);

- AdeS Argentina;

- AdeS Brazil and investment in the associate Leão Alimentos e Bebidas Ltda.;

- AdeS Paraguay

To check if goodwill has suffered a loss due to impairment of value, the Company compares the book value thereof with its recoverable value, and recognizes an impairment loss, for the excess of the asset’s carrying amount over its recoverable amount. To determine the recoverable values of the CGU, management considers the discounted cash flow method as the most appropriate.

The main assumptions used in the annual impairment test are:

| a) | Discount 
 rate     |

The discount rate applied in the annual impairment test carried out in 2024 was estimated using the CAPM (Capital Asset Pricing Model) methodology, which allows estimating a discount rate according to the level of risk of the CGU in the country where it operates. A nominal discount rate in local currency before tax is used according to the following table:

|           |     | 2024 Discount rates |      |   |
| Argentina |     |                     | 21.2 | % |
| Chile     |     |                     |  9.3 | % |
| Brazil    |     |                     | 10.4 | % |
| Paraguay  |     |                     | 11.0 | % |

| b) | Other assumptions