Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 20

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 20
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, 2024. On the other hand, for AdeS Chile, an impairment of the investment equivalent to CLP 881 million was recognized as of December 2024. The effects of the impairment were recorded in the consolidated results under “Share in profit (loss) of investments in associates accounted for under the equity method.”

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 December 31, 2024.

| 2.9 | Financial instruments |

A financial instrument is any contract that gives rise to 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 IFRS 9, financial assets are subsequently measured at (i) fair value with changes in P&L (FVPL), (ii) amortized cost or (iii) fair value through other comprehensive income (FVOCI).

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The subsequent classification and measurement of the Group’s financial assets are as follows:

| - | Financial                                                                                     
 asset at amortized cost for financial instruments that are maintained within a business model 
 with the objective of maintaining the financial assets to collect contractual cash flows      
 that meet the SPPI criterion. This category includes the Group’s trade and other accounts     
 receivable.                                                                                   |

| - | Financial                                                                                    
 assets measured at fair value with changes in other comprehensive income (FVOCI), with gains 
 or losses recognized in P&L at the time of liquidation. Financial assets in this category    
 correspond to the Group’s instruments that meet the SPPI criterion and are kept within a     
 business model both to collect cash flows and to sell.                                       |

Other financial assets are classified and subsequently measures as follows:

| - |