Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 68

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 68
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.A., which was finally the value of the capital increase notarized in legal terms.

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| 21.3.2 | Cash flow hedge reserve |

They arise from the fair value of the existing
derivative contracts that have been qualified for hedge accounting at the end of each financial period. When contracts have expired, these
reserves are adjusted and recognized in the income statement in the corresponding period (see Note 22).

| 21.3.3 | Reserve for employee benefit actuarial gains or losses |

Corresponds to the restatement effect of employee
benefits actuarial gains or losses that according to IAS 19 amendments must be carried to other comprehensive income.

| 21.3.4 | Legal and statutory reserves |

In accordance with Official Circular N° 456
issued by the Chilean Financial Market Commission (CMF), the legally required price-level restatement of paid-in capital for 2009 is presented
as part of other equity reserves and is accounted for as a capitalization from Other Reserves with no impact on net income or retained
earnings under IFRS. This amount totaled CLP 5,435,538 thousand as of December 31, 2009.

| 21.3.5 | Foreign currency translation reserves |

This corresponds to the conversion of the financial
statements of foreign subsidiaries whose functional currency is different from the presentation currency of the Consolidated Financial
Statements. Additionally, exchange differences between accounts receivable kept by the companies in Chile with foreign subsidiaries are
presented in this account, which have been treated as investment accounted for using the equity method, Translation reserves are detailed
as follows:

| Description |     | 09.30.2025 |              |   |     | 09.30.2024 |              |   |
|             |     |            |        ThCh$ |   |     |            |        ThCh$ |   |
| Brazil      |     |            |  (96,626,056 | ) |     |            | (140,123,819 | ) |
| Argentina   |     |            | (572,175,944 | ) |     |            | (487,024,361 | ) |
| Paraguay    |     |            |   52,088,700 |   |     |            |    3,727,114 |   |
| Total       |     |            | (616,713,300 |