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

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-02-10
Form: 6-K
Chunk 10
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 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.

| 2.5.3 | Exchange rates |

Exchange rates regarding the Chilean peso in effect at the end of each period are as follows:

| Date       |     | USD |        |     | BRL |        |     | (*) ARS |      |     | PYG |       |
| 12.31.2024 |     |     | 996.46 |     |     | 160.92 |     |         | 0.97 |     |     | 0.127 |
| 12.31.2023 |     |     | 877.12 |     |     | 181.17 |     |         | 1.08 |     |     | 0.120 |

Exchange rates regarding the Chilean peso, calculated using average rates, used in the preparation of the Consolidated Financial Statements, are as follows:

| Date       |     | USD |        |     | BRL |        |     | PYG |       |
| 12.31.2024 |     |     | 944.20 |     |     | 175.86 |     |     | 0.124 |
| 12.31.2023 |     |     | 839.92 |     |     | 168.31 |     |     | 0.115 |

(*) For the translation of Argentine figures, closing rates