Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 11

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 11
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3 | Exchange rates |

Exchange rates regarding the Chilean peso ​​in
effect at the end of each period are as follows:

| Date       |     | USD |        |     | BRL |        |     | (*) ARS |      |     | PYG |       |
| 03.31.2025 |     |     | 953.97 |     |     | 165.98 |     |         | 0.89 |     |     | 0.119 |
| 12.31.2024 |     |     | 996.46 |     |     | 160.92 |     |         | 0.97 |     |     | 0.127 |
| 03.31.2024 |     |     | 981.17 |     |     | 196.49 |     |         | 1.14 |     |     | 0.132 |

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 |        |     | PYG |       |
| 03.31.2025 |     |     | 962.61 |     |     | 164.67 |     |     | 0.121 |
| 03.31.2024 |     |     | 948.08 |     |     | 191.39 |     |     | 0.129 |

(*) 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 items of Property, plant and equipment
include in addition to the price paid for the acquisition: i) the financial expenses accrued during the construction period that are directly
attributable to the acquisition, construction or production of qualified assets, which are those that require a substantial period of
time before being ready for use, such as production facilities. The Group defines a substantial period as one that exceeds twelve months.
The interest rate used is that corresponding to specific financing or, if it does not exist, the weighted average financing rate of the