Company: AKO-B
Filing Date: 2025-05-07
Form Type: 6-K
Source: 0001104659-25-045391
Chunk: 61

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-05-07
Form: 6-K
Chunk 61
---
|                                                        |     | ThCh$      |              |   |     | ThCh$      |              |   |
| Polar acquisition                                      |     |            |  421,701,520 |   |     |            |  421,701,520 |   |
| Foreign currency translation reserves                  |     |            | (632,965,691 | ) |     |            | (483,209,059 | ) |
| Cash flow hedge reserve                                |     |            |  (19,383,260 | ) |     |            |  (22,438,312 | ) |
| Reserve for employee benefit actuarial gains or losses |     |            |   (8,403,190 | ) |     |            |   (5,710,189 | ) |
| Legal and statutory reserves                           |     |            |    5,435,538 |   |     |            |    5,435,538 |   |
| Other                                                  |     |            |    6,014,568 |   |     |            |    6,014,568 |   |
| Total                                                  |     |            | (227,600,515 | ) |     |            |  (78,205,934 | ) |

| 21.3.1 | Polar acquisition |

This amount corresponds to the difference between the valuation at fair value of the issuance of shares of Embotelladora Andina S.A. and the book value of the paid capital of Embotelladoras Coca-Cola Polar S.A., which was finally the value of the capital increase notarized in legal terms.

<div align='center'>60</div>

| 21.3.2 | Cash flow hedge reserve |

They arise from the fair value of the existing
derivative contracts that have been qualified for hedge accounting at the end of each financial period. When contracts have expired, these
reserves are adjusted and recognized in the income statement in the corresponding period (see Note 22).

| 21.3.3 | Reserve for employee benefit actuarial gains or losses |

Corresponds to the restatement effect of employee
benefits actuarial gains or losses 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