Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 43

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 43
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 rate differences generated on the translation of debts expressed           
 in foreign currency in the subsidiary Rio de Janeiro Refrescos Ltda., that for tax purposes are recognized when paid. |
| (4) | Distribution rights arising from business combinations. See Note 15.                                                  |
| (5) | Mainly due to income accrued on the Rio de Janeiro loan.                                                              |

The movements in deferred tax accounts are as
follows:

| Movement                                                   |     | 06.30.2025 |              |   |     | 12.31.2024 |              |   |
|                                                            |     | ThCh$      |              |   |     | ThCh$      |              |   |
| Opening balance                                            |     |            | (217,886,336 | ) |     |            | (176,147,045 | ) |
| Increase (decrease) due to deferred taxes                  |     |            |   (9,934,776 | ) |     |            |  (50,692,808 | ) |
| Increase (decrease) due to changes in foreign currency (*) |     |            |    7,091,093 |   |     |            |    8,953,517 |   |
| Total movements                                            |     |            |   (2,843,683 | ) |     |            |  (41,739,291 | ) |
| Final balance                                              |     |            | (220,730,019 | ) |     |            | (217,886,336 | ) |

(*) Includes the effect of IAS 29 due to inflation
in Argentina.

| 10.3 | Other deferred taxes |

On January 24, 2024, Rio de Janeiro Refrescos
Ltda. entered into an agreement with the State Secretariat of Economic Development, Industry, Trade and Services (State Secretariat
of Finance, Government of the State of Rio de Janeiro), whereby it was granted differentiated tax treatment for sales tax for its industrial
facility in the city of Duque de Caixas. This tax incentive will result in higher operating margins for the Company for the period 2024
to 2032, provided that certain revenue levels are met. As a result, for the 2024 fiscal year, the Company has accrued additional benefits
amounting to approximately ThCh$ 3,740,000.

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11 – PROPERTY, PLANT, AND EQUIPMENT

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