Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 30

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 30
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 2013 (date on which Ipiranga was acquired by RJR). The Ipiranga credit will be generated in the name of RJR, however pursuant to a contractual clause ("Subscription Agreement for Shares and Exhibits"), which requireds RJR to transfer any gain resulting from this action to the former shareholders of Ipiranga. The Company performed procedures to assess the total amount of the credit in question for the tax period expired, totaling BRL 162,588, of which BRL 80,177 correspond to principal and BRL 82,411 correspond to interest and monetary restatement. These amounts were recorded in the year ended December 31, 2020. The payment of income tax is made at the time of liquidation of the credit, with which the respective deferred tax liability of BRL 55,280 was recorded. The value of PIS and Cofins recorded was BRL 7,623 thousand.

As of the date of these financial statements, the amount to be transferred to the former shareholders of Ipiranga is CLP 21,693,201 or BRL 134,808 thousand (CLP 30,830,785 or BRL 170,176 thousand at December 31, 2023). The liability is included in trade accounts and other accounts payables (Note 18).

| (2) | The                                                                                                  
 Company obtained a favorable final judgment in the Federal Proceeding No. 5089101-22.2022.4.02.5101, 
 pending before the 30th Federal Court of Rio de Janeiro, recognizing its right to recover            
 the PIS and COFINS credits for payment of an amount higher than the amount owed due to an            
 increase in the basis of calculation (including the amount of a state tax - ICMS-ST). The            
 lawsuit was filed on 11/22/2022 and relates to the credit for the period from 11/22/2017             
 to 8/26/2024 in the total amount of BRL200,266,717 (with BRL 144,539,175 corresponding to            
 principal and BRL 55,727,543 corresponding to the monetary adjustment for the Selic rate             
 until 12/31/2024). The total amount of the credit recorded, net of taxes and fees, is CLP            
 24,951,904 or BRL 155,058. The Company will initiate procedures before the Receita Federal           
 of Brazil to