| RELATED PARTIES |
12 – RELATED PARTIES The balances and main transactions with related parties are as follows: 12.1 Accounts receivable: | | | | | | | | | | | | | | | | | | | | | | | | | | | 12.31.2025 | | 12.31.2024 | Tax ID | | Company | | Relationship | | Country | | Currency | | Current | | Non-current | | Current | | Non-current | | | | | | | | | | | ThCh$ | | ThCh$ | | ThCh$ | | ThCh$ | 96.891.720-K | | Embonor S.A. | | Shareholder related | | Chile | | CLP | | 6,035,391 | | — | | 5,739,330 | | — | 77.526.480 | | Comercializadora Nova Verde S.A. | | Common shareholder | | Chile | | CLP | | 3,307,047 | | — | | 711,003 | | — | Foreign | | Sorocaba Refrescos | | Shareholder related | | Brazil | | BRL | | 1,040,634 | | — | | — | | — | 76.140.057-6 | | Monster Energy Company - CHILE | | Associate | | Chile | | CLP | | 4,100,327 | | — | | 2,429,980 | | — | 86.881.400 | | Envases CMF S.A. | | Associate | | Chile | | CLP | | 325,590 | | — | | 497,269 | | — | 96.517.210 | | Embotelladora Iquique S.A. | | Shareholder related | | Chile | | CLP | | 234,850 | | — | | 228,333 | | — | 96.714.870 | | Coca-Cola de Chile S.A. | | Shareholder | | Chile | | CLP | | — | | 113,897 | | — | | 292,931 | 76.572.588 | | Coca-Cola del Valle New Ventures S.A. | | Associate | | Chile | | CLP | | 28,099 | | — | | 38,423 | | — | Foreign | | The Coca-Cola Export Corporation | | Shareholder related | | Panama | | USD | | 227,249 | | — | | 257,205 | | — | Foreign | | Recofarma do Industrias Amazonas Ltda. | | Shareholder related | | Brazil | | BRL | | — | | 7,887,027 | | — | | — | Total | | | | | | | | | | 15,299,187 | | 8,000,924 | | 9,901,543 | | 292,931 |
12.2 Accounts payable: | | | | | | | | | | | | | | | | | | | | | | | | | | | 12.31.2025 | | 12.31.2024 | Tax ID | | Company | | Relationship | | Country | | Currency | | Current | | Non-current | | Current | | Non-current | | | | | | | | | | | ThCh$ | | ThCh$ | | ThCh$ | | ThCh$ | Foreign | | Recofarma do Industrias Amazonas Ltda. | | Shareholder related | | Brazil | | BRL | | 42,154,575 | | — | | 32,292,993 | | 380,465 | 96.714.870-9 | | Coca-Cola de Chile S.A. | | Shareholder | | Chile | | CLP | | 24,722,659 | | — | | 27,864,498 | | — | Foreign | | Ser. y Prod. para Bebidas Refrescantes S.R.L. | | Shareholder | | Argentina | | ARS | | 7,650,174 | | — | | 1,872,078 | | — | 86.881.400-4 | | Envases CMF S.A. | | Associate | | Chile | | CLP | | 6,846,917 | | — | | 16,594,188 | | — | Foreign | | Coca-Cola Company | | Shareholder | | Paraguay | | PYG | | 5,313,923 | | — | | 3,927,254 | | — | 76.140.057-6 | | Monster Energy Company Chile | | Associate | | Chile | | CLP | | 10,014,011 | | — | | 4,010,463 | | — | 77.526.480-2 | | Comercializadora Nova Verde | | Common shareholder | | Chile | | CLP | | 2,076,467 | | — | | 3,233,955 | | — | Foreign | | Monster Energy Brasil Com de Bebidas Ltda. | | Shareholder related | | Brazil | | BRL | | 1,035,480 | | — | | 1,103,496 | | — | 76.572.588-7 | | Coca-Cola del Valle New Ventures S.A. | | Associate | | Chile | | CLP | | 569,282 | | — | | 340,111 | | — | 96.891.720-K | | Embonor S.A. | | Shareholder related | | Chile | | CLP | | 400,514 | | — | | 621,771 | | — | Foreign | | Leão Alimentos e Bebidas Ltda. | | Associate | | Brazil | | BRL | | 86,331 | | — | | 152,284 | | — | Foreign | | The Coca-Cola Export Corporation | | Shareholder related | | Panama | | USD | | 24,836 | | — | | 1,970,735 | | — | Foreign | | Monster Energy Company – USA | | Shareholder related | | USA | | USD | | 117,130 | | — | | 42,763 | | — | Foreign | | Alimentos de Soja S.A.U. | | Shareholder related | | Argentina | | ARS | | 4,383 | | — | | 75,296 | | — | 89.996.200-1 | | Envases del Pacifico S.A. | | Shareholder related | | Chile | | CLP | | — | | — | | 274,535 | | — | Foreign | | Circular PET | | Shareholder related | | Argentina | | ARS | | 1,085,871 | | — | | — | | — | Total | | | | | | | | | | 102,102,553 | | — | | 94,376,420 | | 380,465 |
12.3 Transactions: | | | | | | | | | | | | | | | | | | | | | | | | | | | For the year ended | | For the year ended | Tax ID | | Company | | Relationship | | Country | | Transaction Description | | Currency | | 12.31.2025 | | 12.31.2024 | | | | | | | | | | | | | ThCh$ | | ThCh$ | 96.714.870-9 | | Coca-Cola de Chile S.A. | | Shareholders | | Chile | | Purchase of concentrate | | CLP | | 213,851,424 | | 208,072,332 | 96.714.870-9 | | Coca-Cola de Chile S.A. | | Shareholders | | Chile | | Purchase of advertising services and others | | CLP | | 13,320,924 | | 11,428,852 | 96.714.870-9 | | Coca-Cola de Chile S.A. | | Shareholders | | Chile | | Lease of water source | | CLP | | 7,679,375 | | 6,579,358 | 96.714.870-9 | | Coca-Cola de Chile S.A. | | Shareholders | | Chile | | Sale of raw materials and others | | CLP | | 4,278,747 | | 2,814,472 | 96.714.870-9 | | Coca-Cola de Chile S.A. | | Shareholders | | Chile | | Minimum dividend | | CLP | | 37,089 | | 37,981 | 86.881.400-4 | | Envases CMF S.A. | | Associate | | Chile | | Purchase of containers | | CLP | | 30,038,122 | | 23,106,391 | 86.881.400-4 | | Envases CMF S.A. | | Associate | | Chile | | Purchase of raw materials | | CLP | | 30,703,543 | | 26,436,164 | 86.881.400-4 | | Envases CMF S.A. | | Associate | | Chile | | Purchase of services and other | | CLP | | 486,300 | | 2,094,416 | 86.881.400-4 | | Envases CMF S.A. | | Associate | | Chile | | Purchase of packaging | | CLP | | 12,011,983 | | 15,562,395 | 86.881.400-4 | | Envases CMF S.A. | | Associate | | Chile | | Sale of packaging/raw materials | | CLP | | 16,715,662 | | 12,614,819 | 93.281.000-K | | Coca-Cola Embonor S.A. | | Common shareholder | | Chile | | Sale of finished products | | CLP | | 87,478,527 | | 79,975,653 | 93.281.000-K | | Coca-Cola Embonor S.A. | | Common shareholder | | Chile | | Sale of services and others | | CLP | | 238,660 | | 2,417,367 | 93.281.000-K | | Coca-Cola Embonor S.A. | | Common shareholder | | Chile | | Sale of raw materials and inputs | | CLP | | 1,908 | | 38,697 | 96.891.720-K | | Embonor S.A. | | Shareholder related | | Chile | | Minimum dividend | | CLP | | 400,514 | | 211,014 | 96.517.310-2 | | Embotelladora Iquique S.A. | | Shareholder related | | Chile | | Sale of finished products | | CLP | | 5,988,320 | | 6,055,551 | 89.996.200-1 | | Envases del Pacífico S.A. | | Related to board member | | Chile | | Purchases raw materials and inputs | | CLP | | — | | 138,792 | 94.627.000-8 | | Parque Arauco S.A | | Related to board member | | Chile | | Space lease | | CLP | | 156,419 | | 152,248 | Foreign | | Recofarma do Industrias Amazonas Ltda. | | Shareholder related | | Brazil | | Purchase of concentrate | | BRL | | 180,971,905 | | 168,538,618 | Foreign | | Recofarma do Industrias Amazonas Ltda. | | Shareholder related | | Brazil | | Lease of water source | | BRL | | 2,203,663 | | 6,419,348 | Foreign | | Serv. y Prod. para Bebidas Refrescantes S.R.L. | | Shareholder related | | Argentina | | Purchase of concentrate | | ARS | | 96,292,733 | | 126,331,582 | Foreign | | KAIK Participações | | Associate | | Brazil | | Reimbursement and other purchases | | BRL | | 18,332 | | 15,387 | Foreign | | Leão Alimentos e Bebidas Ltda. | | Associate | | Brazil | | Purchase of products | | BRL | | 1,198,082 | | 1,371,553 | Foreign | | Sorocaba Refrescos S.A. | | Associate | | Brazil | | Purchase of products | | BRL | | 2,572,446 | | 4,555,837 | 76.572.588-7 | | Coca-Cola Del Valle New Ventures SA | | Associate | | Chile | | Sale of services and others | | CLP | | 68,300 | | 1,396,272 | 76.572.588-7 | | Coca-Cola Del Valle New Ventures SA | | Associate | | Chile | | Purchase of services and others | | CLP | | 6,628,720 | | 4,682,682 | Foreign | | Alimentos de Soja S.A.U. | | Shareholder related | | Argentina | | Payment of fees and services | | ARS | | — | | 14,838 | Foreign | | Alimentos de Soja S.A.U. | | Shareholder related | | Argentina | | Purchase of products | | ARS | | 85,519 | | 364,747 | Foreign | | Alimentos de Soja S.A.U. | | Shareholder related | | Argentina | | Marketing services | | ARS | | — | | 242 | Foreign | | Trop Frutas do Brasil Ltda. | | Associate | | Brazil | | Purchase of products | | BRL | | — | | 69,330 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Sale of raw materials | | CLP | | 49,285 | | 10,796 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Sale of finished products | | CLP | | 15,722,283 | | 13,838,963 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Sales, Services, and others | | CLP | | 1,756,230 | | 481,768 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Purchase of finished products | | CLP | | 290,717 | | 24,649,488 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Advertising services and others | | CLP | | 4,669,640 | | 3,680,425 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Cold equipment maintenance | | CLP | | 297,694 | | 521,943 | 77526480-2 | | Comercializadora Novaverde S.A. | | Common shareholder | | Chile | | Purchase of raw materials | | CLP | | 319,620 | | 1,127,367 | 97,036,000-K | | Banco Santander Chile. | | Director/Manager/Executive | | Chile | | Purchase of services | | CLP | | — | | 2,415 | Foreign | | Monster Energy Brasil Comercio de Bebidas Ltda | | Associate | | Brazil | | Purchase of Products | | BRL | | 3,661,249 | | 2,608,964 | 33-0520613 | | Monster Energy Company - USA | | Associate | | United States | | Purchase of advertising materials | | CLP | | 266,407 | | 231,135 | 76140057-6 | | Monster Energy Company - CHILE | | Associate | | Chile | | Sale of advertising and other services | | CLP | | 4,115,760 | | 4,125,235 | 76140057-6 | | Monster Energy Company - CHILE | | Associate | | Chile | | Purchase of advertising services and others | | CLP | | 133,920 | | 1,153,315 | 76140057-6 | | Monster Energy Company - CHILE | | Associate | | Chile | | Purchase of finished products | | CLP | | 37,964,829 | | 33,106,173 | 76140057-6 | | Monster Energy Company - CHILE | | Associate | | Chile | | Sale of finished products | | CLP | | 14,159,245 | | 10,127,338 | Foreign | | The Coca-Cola Export Corporation Panama | | Shareholder related | | Chile | | Purchase of products and others | | CLP | | 6,294,079 | | 2,469,565 | Foreign | | The Coca-Cola Export Corporation Panama | | Shareholder related | | Chile | | Sale of finished products | | CLP | | 2,699,495 | | 1,837,332 | Foreign | | Circular PET S.A | | Shareholder related | | Paraguay | | Purchase of raw materials and others | | PYG | | 5,060,587 | | — | Foreign | | Circular PET S.A | | Shareholder related | | Paraguay | | Sale of finished products | | PYG | | 152,673 | | — | 97018000-1 | | Scotiabank Chile | | Related to board member | | Chile | | Purchase of services - Bank charges | | CLP | | 36,802 | | — |
12.4 Salaries and benefits received by key management Salaries and benefits paid to the Company’s key management personnel including directors and managers are detailed as follows: | | | | | Description | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | Executive wages, salaries and benefits | | 14,423,587 | | 12,294,012 | Director allowances | | 1,966,080 | | 1,838,400 | Accrued benefits and payments during the fiscal year | | 284,165 | | 397,122 | Total | | 16,673,832 | | 14,529,534 |
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