Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 32

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 32
---
                   | 344,114,442,067 |     |                   | 288,893,428 |
| Change in ending balance initial conversion equity 01.01.2025 |     |         |        |     |         |          |     |          |      |     |                   |                 |     |                   |  43,370,401 |

<div align='center'>25</div>

| 2.23.2 | Standards,                                                                                
 interpretations and amendments issued, the application of which is not yet mandatory, for 
 which early adoption has not been made.                                                   |

Amendment to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments. Published in May 2024, this amendment intends to:

| · | Clarify                                                                                            
 the requirements for the timing of recognition and derecognition of some financial assets          
 and liabilities, with a new exception for some financial liabilities settled through an electronic 
 cash transfer system;                                                                              |

| · | Clarify                                                                                                
 and add further guidance for assessing whether a financial asset meets the principal-and-interest-only 
 payment (SPPI) criterion;                                                                              |

| · | Add                                                                                        
 new disclosures for certain instruments with contractual terms that may change cash flows  
 (such as some instruments with features linked to the achievement of environmental, social 
 and governance (ESG) goals); and                                                           |

| · | Make                                                                                               
 updates to disclosures for equity instruments designated at fair value through other comprehensive 
 income (FVOCI).                                                                                    |

Annual Improvements to IFRS - Volume 11. The following improvements were published in July 2024:

| · | IFRS                                                                                        
 1 First-time Adoption of International Financial Reporting Standards. Some cross-references 
 to IFRS 9 indicated in paragraphs B5-B6 regarding the retrospective application exception   
 in hedge accounting were improved.                                                          |

| · | IFRS                                                                                              
 7 Financial Instruments: Disclosures. Regarding the disclosures on results from the derecognition 
 of financial assets where there is continuous involvement, a reference to IFRS 13 is incorporated 
 in order to disclose whether there are significant unobservable inputs that impacted the          
 fair value, and therefore, part of the result of the derecognition.                               |

| · | IFRS                                                                                       
 9 Financial Instruments. A reference on the initial measurement of accounts receivable was 
 amended by eliminating the concept of transaction price.                                   |

| · | IFRS                                                                                        
 10 Consolidated Financial Statements