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BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of the list of subsidiaries included in the consolidation

				Holding control (percentage)
				12-31-2017						12-31-2016
Taxpayer ID		Name of the Company		Direct		Indirect		Total		Direct		Indirect		Total
59.144.140-K		Abisa Corp S.A.		—		99.99		99.99		—		99.99		99.99
Foreign		Aconcagua Investing Ltda.		0.71		99.28		99.99		0.71		99.28		99.99
96.842.970-1		Andina Bottling Investments S.A.		99.90		0.09		99.99		99.90		0.09		99.99
96.972.760-9		Andina Bottling Investments Dos S.A.		99.90		0.09		99.99		99.90		0.09		99.99
Foreign		Andina Empaques Argentina S.A.		—		99.98		99.98		—		99.98		99.98
96.836.750-1		Andina Inversiones Societarias S.A.		99.98		0.01		99.99		99.98		0.01		99.99
76.070.406-7		Embotelladora Andina Chile S.A.		99.99		—		99.99		99.99		—		99.99
Foreign		Embotelladora del Atlántico S.A.		0.92		99.07		99.99		0.92		99.07		99.99
96.705.990-0		Envases Central S.A.		59.27		—		59.27		59.27		—		59.27
96.971.280-6		Inversiones Los Andes Ltda.		99.99		—		99.99		99.99		—		99.99
Foreign		Paraguay Refrescos S.A.		0.08		97.75		97.83		0.08		97.75		97.83
76.276.604-3		Red de Transportes Comerciales Ltda.		99.90		0.09		99.99		99.90		0.09		99.99
Foreign		Rio de Janeiro Refrescos Ltda.		—		99.99		99.99		—		99.99		99.99
78.536.950-5		Servicios Multivending Ltda.		99.90		0.09		99.99		99.90		0.09		99.99
78.861.790-9		Transportes Andina Refrescos Ltda.		99.90		0.09		99.99		99.90		0.09		99.99
96.928.520-7		Transportes Polar S.A.		99.99		—		99.99		99.99		—		99.99
76.389.720-6		Vital Aguas S.A.		66.50		—		66.50		66.50		—		66.50
93.899.000-k		Vital Jugos S.A.		15.00		50.00		65.00		15.00		50.00		65.00

Schedule of exchange rates and value of the UF at the close of each of the periods

		Exchange rate to the Chilean peso
Date		US$ dollar		R$ Brazilian Real		A$ Argentine Peso		UF Unidad de Fomento		Paraguayan Guaraní		€ Euro
12.31.2017		614.75		185.84		32.96		26,798.14		0.110		739.15
12.31.2016		669.47		205.42		42.13		26,347.98		0.116		705.60
12.31.2015		710.16		181.87		54.46		25,629.09		0.1217		774.61

Schedule of companies that have a functional currency different from the presentation currency of the parent company

Company		Functional currency
Rio de Janeiro Refrescos Ltda.		R$Brazilian Real
Embotelladora del Atlántico S.A.		A$Argentinean Peso
Andina Empaques Argentina S.A.		A$Argentinean Peso
Paraguay Refrescos S.A.		G$Paraguayan Guaraní

Schedule of estimated useful lives by asset category

Assets		Range in years
Buildings		30-50
Plant and equipment		10-20
Warehouse installations and accessories		10-30
Furniture and supplies		4-5
Motor vehicles		5-7
Other Property, plant and equipment		3-8
Bottles and containers		2-8

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