Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 68

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 68
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 that according to IAS 19 amendments must be carried to other comprehensive income.

| 21.3.4 | Legal and statutory reserves |

In accordance with Official Circular N° 456
issued by the Chilean Financial Market Commission (CMF), the legally required price-level restatement of paid-in capital for 2009 is presented
as part of other equity reserves and is accounted for as a capitalization from Other Reserves with no impact on net income or retained
earnings under IFRS. This amount totaled CLP 5,435,538 thousand as of December 31, 2009.

| 21.3.5 | Foreign currency translation reserves |

This corresponds to the conversion of the financial
statements of foreign subsidiaries whose functional currency is different from the presentation currency of the Consolidated Financial
Statements. Additionally, exchange differences between accounts receivable kept by the companies in Chile with foreign subsidiaries are
presented in this account, which have been treated as investment accounted for using the equity method, Translation reserves are detailed
as follows:

| Description |     | 06.30.2025 |              |   |     | 06.30.2024 |              |   |
|             |     | ThCh$      |              |   |     | ThCh$      |              |   |
| Brazil      |     |            | (123,878,292 | ) |     |            | (129,669,339 | ) |
| Argentina   |     |            | (545,641,605 | ) |     |            | (471,679,448 | ) |
| Paraguay    |     |            |   12,696,153 |   |     |            |   25,989,196 |   |
| Total       |     |            | (656,823,744 | ) |     |            | (575,359,591 |   |

The movement of this reserve for the periods ended
on the dates below is as follows:

| Description |     | 06.30.2025 |             |   |     | 06.30.2024 |             |   |
|             |     | ThCh$      |             |   |     | ThCh$      |             |   |
| Brazil      |     |            |  25,484,574 |   |     |            | (23,527,351 | ) |
| Argentina   |     |            | (64,453,244