Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 12

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 12
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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 September 2025 and from January to December 2024 amounted to 21.59% and 118.10%,
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 statements 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 financial statements date.                                          |
| · | The income statement is translated at the closing                                                                  
 exchange rate at the financial statements date.                                                                    |
| · | The statement of cash flows is converted to the                                                                    
 closing exchange rate at the date of the financial statements.                                                     |
| · | For the disposal of an