Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 59

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 59
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   |     |        28.2 | % |     |        24.4 | % |     |         8.7 | % |

|                                               |     |     BRL/CLP |   |     |     ARS/CLP |   |     |     PGY/CLP |   |
| -10% variation impact on currency translation |     |       -19.1 | % |     |       -19.1 | % |     |        -5.1 | % |
| Variation impact on results                   |     |  (9,918,171 | ) |     |  (3,601,849 | ) |     |  (5,417,511 | ) |
| Variation impact on equity                    |     | (29,774,110 | ) |     | (29,640,978 | ) |     | (31,076,694 | ) |

The above scenario represents the exchange rate
sensitivity of minus 10% over the actual exchange rates at the reporting date, impacting the translation of local currencies to the presentation
currency of the Group's financial statements, and how it would impact the results and equity of the different Operations.

Net exposure of assets and liabilities in foreign currency

This risk stems mostly from carrying liabilities in US dollar, so the
volatility of the US dollar with respect to the functional currency of each country generates a variation in the valuation of these obligations,
with consequent effect on results.

In order to protect the Company from the effects on income resulting
from the volatility of the Brazilian Real and the Chilean Peso against the U,S, dollar, the Company maintains derivative contracts (cross
currency swaps) to cover almost 100% of US dollar-denominated financial liabilities.

By designating such contracts as hedging derivatives, the effects on
income for variations in the Chilean Peso and the Brazilian Real against the US dollar, are mitigated annulling its exposure to exchange
rates.

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b) Exposure of assets purchased or indexed to foreign currency

This risk originates from purchases of raw materials and investments
in Property, plant and equipment, whose values are expressed in a currency other than the functional currency of the subsidiary. Changes
in the value of costs or investments can be generated through time, depending on the volatility of the exchange rate.

In order to minimize this risk, the Company maintains
a currency hedging policy stipulating that it is necessary to enter into foreign