Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 10

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 10
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 company, for such purposes, the financial statements of subsidiaries are translated from
the functional currency to the presentation currency as indicated below:

| a. | Translation of financial statements whose functional currency does not correspond to hyperinflationary 
 economies (Brazil and Paraguay)                                                                        |

Financial statements measured as
indicated are translated to the presentation currency as follows:

| · | The statement of financial position is translated                                                                                          
 to the closing exchange rate at the financial statement date and the income statement is translated at the average monthly exchange rates, 
 the differences that result are recognized in equity under other comprehensive income.                                                     |
| · | Cash flow income statements are also translated                                                                                            
 at average exchange rates for each transaction.                                                                                            |
| · | In the case of the disposal of an investment                                                                                               
 abroad, the component of other comprehensive income (OCI) relating to that investment is reclassified to the income statement.             |

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| b. | Translation of financial statements whose functional currency corresponds to hyperinflationary economies 
 (Argentina)                                                                                              |

Financial statements of economies with
a hyperinflationary economic environment, are recognized according to IAS 29 Financial Information in Hyperinflationary Economies, and
subsequently converted to Chilean pesos as follows:

| · | The statement of financial position sheet is                                                                       
 translated at the closing exchange rate at the financial statements date.                                          |
| · | The income statement is translated at the closing                                                                  
 exchange rate at the financial statements date.                                                                    |
| · | The statement of cash flows is converted to the                                                                    
 closing exchange rate at the date of the financial statements.                                                     |
| · | For the disposal of an investment abroad, the                                                                      
 component of other comprehensive income (OCI) relating to that investment is reclassified to the income statement. |

In accordance with IAS 21 "Effects
of Changes in Foreign Exchange Rates," we use the closing exchange rate to translate financial information into presentation currency.
The official dollar whose value is determined by the Central Bank of Argentina (BCRA) is used to calculate the exchange rate for the presentation
and preparation of the consolidated financial statements.

In the course of Argentine market transactions,
there are a number of other types of U.S. dollar rates that may differ from the BCRA-calculated official rate. In the event that financial
information is translated into the presentation currency using a non-official exchange rate, the consolidated figures of our Operation
in Argentina may be affected.

| 2.5.