Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 9

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 9
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 with a hyperinflationary economy.

The comparative amounts in the consolidated financial statements are those that were presented as current year amounts in the relevant financial statements of the previous year (i.e., not adjusted for subsequent changes in price level or exchange rates). This results in differences between the closing net equity of the previous year and the opening net equity of the current year and, as an accounting policy option, these changes are presented as follows: (a) the re-measurement of Opening balances under IAS 29 as an adjustment to equity and (b) subsequent effects, including re-expression under IAS 21 , as "Exchange rate differences in the conversion of foreign operations" under other comprehensive income.

The adjustment factor is derived from the National Consumer Price Index (CPI), which is published by the National Institute of Statistics and Census of the Argentine Republic (INDEC). Inflation for the periods January to December 2024 and 2023 amounted to 118.10% and 209.91%, respectively.

| 2.5.2 | Presentation currency |

The presentation currency is the Chilean peso, which is the functional currency of the parent company, for such purposes, the financial statements of subsidiaries are translated from the functional currency to the presentation currency as indicated below:

| a. | Translation                                                                                
 of financial statements whose functional currency does not correspond to hyperinflationary 
 economies (Brazil and Paraguay)                                                            |

Financial statements measured as indicated are translated to the presentation currency as follows:

| · | The                                                                                           
 statement of financial position is translated to the closing exchange rate at the financial   
 statement date and the income statement is translated at the average monthly exchange rates,  
 the differences that result are recognized in equity under other comprehensive income.        |
| · | Cash                                                                                          
 flow income statement are also translated at average exchange rates for each transaction.     |
| · | In                                                                                            
 the case of the disposal of an investment abroad, the component of other comprehensive income 
 (OCI) relating to that investment is reclassified to the income statement.                    |

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| b. | Translation                                                                                  
 of financial statements whose functional currency corresponds to hyperinflationary economies 
 (Argentina)                                                                                  |

Financial statements of economies with a hyperinflationary economic environment, are recognized according to IAS 29 Financial Information in Hyperinflationary Economies, and subsequently converted to Chilean pesos as follows:

| · | The                                                                                               
 statement of financial position sheet is translated at the closing exchange rate at the