Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 82

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 82
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     |         | -10.0 | % |
| vs. closing exchange rate December 2024       |     |         |   0.1 | % |     |         | -35.0 | % |     |         |  -5.2 | % |

|                             |     | ThCh$ |             |   |     | ThCh$ |             |   |     | ThCh$ |            |   |
| Variation impact on results |     |       | (7,754,696  | ) |     |       | (3,053,783  | ) |     |       | (4,615,229 | ) |
| Variation impact on equity  |     |       | (26,714,138 | ) |     |       | (60,304,469 | ) |     |       |  1,960,923 |   |

The sensitivity scenario presented considers a
10% depreciation relative to the actual exchange rates in effect on the closing date. This analysis illustrates the impact of converting
functional currencies to the presentation currency of the group's financial statements, reflecting its potential effect on the results
and equity of the various 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 currency derivatives contracts to lessen the