Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 77

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 77
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 inflation in Chile (the Company’s sales are correlated to the variation of the UF). Of the total bonds,
five are redenominated through derivatives to Chilean Pesos (CLP) in their rate and notional value, maintaining the structure of the bond.

On the other hand, the Company has incurred debt
in the international market through a 144A/RegS bond issued in the United States at a fixed interest rate in U.S. dollars for an amount
of US$300 million, of which US$150 million have been redenominated through derivatives into Chilean pesos indexed to inflation (UF), and
US$150 million have been redenominated through derivatives into Chilean pesos (CLP), both in terms of interest rate and notional amount,
while maintaining the bond’s original structure. Additionally, in September 2023, a bond was issued in the Swiss market for
an amount of CHF 170 million at a fixed interest rate in Swiss francs, which has been redenominated through derivatives into Brazilian
reais (BRL), both in terms of interest rate and notional amount, while maintaining the bond’s original structure..

Credit risk

The credit risk to which the Company is exposed
comes mainly from trade accounts receivable maintained with retailers, wholesalers and supermarket chains in domestic markets; and the
financial investments held with banks and financial institutions, such as time deposits, mutual funds and derivative financial instruments.

| a) | Trade accounts receivable and other current accounts receivable |

Credit risk related to trade accounts receivable
is managed and monitored by the area of Finance and Administration of each business unit. The Company has a broad client base implying
a high level of atomization of accounts receivable, which are subject to policies, procedures and controls established by the Company.
In accordance with such policies, credits must be based objectively, non-discretionary and uniformly granted to all clients of the same
segment and channel, provided these will allow generating economic benefits to the Company. The credit limit is checked periodically considering
payment behavior. Trade accounts receivable pending of payment are monitored on a monthly basis.

| i. | Sale Interruption |

In accordance with Corporate Credit
Policy, the interruption of sale must be within the following framework: when a customer has outstanding debts for an amount greater than
USD 250,000, and over 60 days expired, sale is suspended. The General Manager in conjunction with the Finance and Administration Manager
authorize exceptions to this rule, and if the outstanding