Company: AKO-B
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094135
Chunk: 14

Company: ANDINA BOTTLING CO INC
Filing Date: 2025-09-29
Form: 6-K
Chunk 14
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| · | Cash                                                                                       
 flow income statements are also translated at average exchange rates for each transaction. |

| · | In                                                                                            
 the case of the disposal of an investment abroad, the component of other comprehensive income 
 (OCI) relating to that investment is reclassified to the income statement.                    |

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| b. | Translation                                                                                  
 of financial statements whose functional currency corresponds to hyperinflationary economies 
 (Argentina)                                                                                  |

Financial statements of economies with a hyperinflationary economic environment, are recognized according to IAS 29 Financial Information in Hyperinflationary Economies, and subsequently converted to Chilean pesos as follows:

| · | The                                                                                               
 statement of financial position sheet is translated at the closing exchange rate at the 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 Banco de la Nación Argentina (BNA) is used to calculate the exchange rate for the presentation and preparation of the consolidated financial statements.

| 2.5.3 | Exchange rates |

Exchange rates regarding the Chilean peso, calculated using the closing rates for each period and used in the preparation of the Consolidated Financial Statements, are as follows:

| Date       |     | USD |        |     | BRL |        |     | (*) ARS |      |     | PGY |       |
| 06.30.2025 |     |     | 933.42 |     |     | 171.05 |     |         | 0.77 |     |     | 0.119 |
| 12.31.2024 |     |     | 996.46 |     |     | 160.92 |     |         | 0.97 |     |     | 0.127 |
| 06.30.2024 |     |     | 944.34 |     |     | 169.88 |     |