Company: AKO-B
Filing Date: 2025-11-12
Form Type: 6-K
Source: 0001104659-25-109492
Chunk: 31

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-11-12
Form: 6-K
Chunk 31
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0 published on September 30, 2025, on the website of Banco de la Nación Argentina (BNA). For more                
 information on conversion to presentation currency, see Note 2.5.2.                                                                      |

| 2. | For the purposes of the initial adjustment (determination of the adjustment as of January 1, 2025),                                        
 where the impact is exclusively on the Company's equity, a parity of $0.84 was used, obtained by dividing the value of the dollar observed 
 in Chile of $996.46 as of December 31, 2024, by the CCL exchange rate of $1,186.93.                                                        |

The effects of these exchange rates
on the balance sheet accounts, in the process of conversion from the functional currency (ARS) to the presentation currency (CLP), is
CLP 43,370,401 thousand:

| Equity conversion                                      
 as of January 1, 2025                                  |     | USD/CLP |        |     | USD/ARS |          |     | Exchange 
 rate     |      |     | Equity            
 ARS as of         
 December 31, 2024 |                 |     | Equity     
 conversion 
 in ThCh$   |             |
|:-------------------------------------------------------|:----|:--------|-------:|:----|:--------|---------:|:----|:---------|-----:|:----|:------------------|----------------:|:----|:-----------|------------:|
| Official dollar                                        |     |         | 996.46 |     |         | 1,032.00 |     |          | 0.97 |     |                   | 344,114,442,067 |     |            | 332,263,829 |
| CCL dollar as of January 1                             |     |         | 996.46 |     |         | 1,186.93 |     |          | 0.84 |     |                   | 344,114,442,067 |     |            | 288,893,428 |
| Change                                                 
 in ending balance initial conversion equity 01.01.2025 |     |         |        |     |         |          |     |          |      |     |                   |                 |     |            |  43,370,401 |

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2.23.2 Standards, interpretations and amendments issued, the application of which is