Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 8

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 8
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 Therefore, the following operating segments
have been determined based on geographic location:

| · | Operation in Chile     |
| · | Operation in Brazil    |
| · | Operation in Argentina |
| · | Operation in Paraguay  |

| 2.5 | Functional currency and presentation currency |

| 2.5.1 | Functional currency |

Items included in the financial statements of each of the entities
in the Company are measured using the currency of the primary economic environment in which the entity operates (“functional currency”).
The functional currency of each of the Operations is the following:

| Company                     | Functional Currency      |
| Embotelladora del Atlántico | Argentine Peso (ARS)     |
| Embotelladora Andina        | Chilean Peso (CLP)       |
| Paraguay Refrescos          | Paraguayan Guaraní (PYG) |
| Rio de Janeiro Refrescos    | Brazil Real (BRL)        |

Foreign currency-denominated monetary assets and
liabilities are converted to the functional currency at the observed exchange rate of each central bank, in effect on the closing date.

All differences arising from the liquidation or
conversion of monetary items are recorded in the income statement, with the exception of the monetary items designated as part of the
hedging of the Group's net investment in a business abroad. These differences are recorded under other comprehensive income until the
disposal of the net investment, at which point they are reclassified to the income statement. Tax adjustments attributable to exchange
differences in these monetary items are also recognized under other comprehensive income.

Non-monetary items that are valued at historical
cost in a foreign currency are converted using the exchange rate in effect at the date of the initial transaction. Non-monetary items
measured at fair value in a foreign currency are converted using the exchange rate in effect at the date on which fair value is determined.
Losses or gains arising from the conversion of non-monetary items measured at fair value are recorded in accordance with the recognition
of losses or gains arising from the change in the fair value of the respective item (e.g., exchange differences arising from items whose
fair value gains or losses are recognized in another overall result or in results are also recognized under comprehensive income).

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Functional currency in hyperinflationary economies

Beginning July 2018, Argentina's economy
is considered as hyperinflationary, according to the criteria established in the International Accounting Standard No.