Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 13

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 13
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 investment abroad, the                                                                      
 component of other comprehensive income (OCI) relating to that investment is reclassified to the income statement. |

In accordance with IAS 21 "Effects
of Changes in Foreign Exchange Rates," we use the closing exchange rate to translate financial information into presentation currency.
The official dollar whose value is determined by the Banco de la Nación Argentina (BNA) is used to calculate the exchange rate
for the presentation and preparation of the consolidated financial statements.

2.5.3 Exchange rates

Exchange rates regarding the Chilean peso, calculated
using the closing rates for each period and used in the preparation of the Consolidated Financial Statements, are as follows:

| Date       |     | USD |        |     | BRL |        |     | (*) ARS |      |     | PGY |       |
| 09.30.2025 |     |     | 962.39 |     |     | 180.95 |     |         | 0.70 |     |     | 0.137 |
| 12.31.2024 |     |     | 996.46 |     |     | 160.92 |     |         | 0.97 |     |     | 0.127 |
| 09.30.2024 |     |     | 897.68 |     |     | 164.77 |     |         | 0.92 |     |     | 0.115 |

Exchange rates regarding the Chilean peso, calculated
using average rates, used in the preparation of the Consolidated Financial Statements, are as follows:

| Date       |     | USD |        |     | BRL |        |     | PGY |       |
| 09.30.2025 |     |     | 956.37 |     |     | 169.33 |     |     | 0.123 |
| 09.30.2024 |     |     | 937.57 |     |     | 179.45 |     |     | 0.125 |

(*) For the translation of Argentine figures, closing rates (not average)
are used, as described in Note 2.5.2 b.

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2.6 Property, Plant and Equipment

The elements of Property, plant and equipment,
are valued for their acquisition cost, net of their corresponding accumulated depreciation, and of the impairment losses they have experienced.

The cost of the