Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 48

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 48
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 diluted share (CLP)        |     |            |      234.09 |     |          |      257.50 |     |       |      245.80 |

| Earnings per share                                |     |  12.31.2024 |     |             |     |             |
|                                                   |     |    SERIES A |     |    SERIES B |     |       TOTAL |
| Earnings attributable to shareholders (CLP 000’s) |     |  81,639,457 |     |  89,801,953 |     | 171,441,410 |
| Weighted average  number of shares                |     | 473,289,301 |     | 473,281,303 |     | 946,570,604 |
| Earnings per basic and diluted share (CLP)        |     |      172.49 |     |      189.74 |     |      181.12 |

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22 –DERIVATIVE ASSETS AND LIABILITIES

Embotelladora Andina currently maintains “Cross
Currency Swaps” and “Currency Forward” agreements as derivative financial instruments.

Cross Currency Swaps (“CCS”), also
known as interest rate and currency swaps are valued by the method of discounted future cash flows at a market rate corresponding to the
currencies and rates of the transaction.

On the other hand, the fair value of forward currency
contracts is calculated in reference to current forward exchange rates for contracts with similar maturity profiles.

As of the date of these financial statements,
the Company holds the following derivative instruments:

| 22.1 | Accounting recognition of cross currency and rate swaps |

Cross Currency Swaps, associated with local Bonds (Chile)

At the closing date
of these financial statements, the Company maintains derivative contracts to secure some of its bond debt issued in Unidades de Fomento
totaling UF 8,462,025 (UF 8,911,035 as of December 31, 2023), to convert those obligations to CLP.

These contracts were valued at their fair values,
resulting in a non-current asset at the closing date of the financial statements of ThCh$ 85,252,373 (non-current asset of ThCh$ 71,053,190
as of December 31, 2023), which is presented within other non-current financial assets. The maturity date of the derivative contracts
is distributed in