Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 53

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 53
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 these matters.

Notwithstanding the above, the IFRS
related to business combination in terms of distribution of the purchase price establish that contingencies must be measured one by one
according to their probability of occurrence and discounted at fair value from the date on which it is deemed the loss can be generated.
As a result of the acquisition of Companhia de Bebidas Ipiranga in 2013 and pursuant to this criterion and although there are contingencies
listed only as possible for BRL 647,235,052 (amount includes adjustments for current lawsuits) a start provision has been generated in
the accounting of the business combination for BRL 127,294,115.

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| b) | Other tax contingencies. |

They refer
to ICMS-SP tax administrative processes that challenge the credits derived from the acquisition of tax-exempt products acquired by the
Company from a supplier located in the Manaus Free Zone. The total amount is BRL 569,660,017 being assessed by external attorneys as a
remote loss, so it has no accounting provision.

The company
was challenged by the federal tax authority for tax deductibility of a portion of goodwill in the 2014-2016 period arising from the acquisition
of Companhia de Bebidas Ipiranga. The tax authority understands that the entity that acquired Companhia de Bebidas Ipiranga is Embotelladora
Andina and not Rio de Janeiro Refrescos Ltda. In the view of external lawyers, such a statement is erroneous, classifying it as a possible
loss. The value of this process is BRL 1,060,752,324, as of the date of these financial statements.

| 3) | Embotelladora Andina S.A. and its Chilean subsidiaries face labor, tax, civil and trade lawsuits. Accounting                               
 provisions have been made for the contingency of a probable loss because of these lawsuits, totaling CLP 1,472,915 thousand (CLP 1,267,215 
 thousand as of December 31, 2023). Management considers it is unlikely that non-provisioned contingencies will affect income and           
 equity of the Company, in the opinion of its legal advisors.                                                                               |

| 4) | Paraguay Refrescos S.A. faces tax, trade, labor and other lawsuits. Accounting provisions have been made                                   
 for the contingency of any loss because of these lawsuits