Company: AKO-B
Filing Date: 2025-02-10
Form Type: 6-K
Source: 0001104659-25-010792
Chunk: 7

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 7
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 generated in the acquisition of the company.

Dividends received from these companies are recorded by reducing the value of the investment and the results obtained by them, which correspond to the Group according to its ownership, are recorded under the item “Participation in profit (loss) of associates accounted for by the equity method.”

Associates are all entities over which the Group exercises significant influence but 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.

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.

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| 2.4 | Financial reporting by operating 
 segment                          |

“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 currency 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