Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 10

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 10
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 does not have control. Significant influence is the power to intervene in the financial and operating
policy decisions of the associate, without having control or joint control over it. The results of these associates are accounted for
using the equity method. Accounting policies of the associates are changed, where necessary, to ensure conformity with the policies adopted
by the Company and unrealized gains are eliminated.

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For associates located in Brazil, the financial
statements accounted for using the equity method have a one-month lag because their reporting dates are different from those of Embotelladora
Andina.

2.4 Financial information by operating segments

“IFRS 8 Operating Segments” requires
that entities disclose information on the results of operating segments. In general, this is information that Management and the Board
of Directors use internally to assess performance of segments and allocate resources to them. 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 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