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BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA (Tables) | 12 Months Ended
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Dec. 31, 2022
BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA |
Schedule of the list of subsidiaries included in the consolidation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Ownership interest
​ | ​ | ​ | ​ | 12.31.2022 | ​ | 12.31.2021
Taxpayer ID |  | Company Name |  | Direct |  | Indirect |  | Total |  | Direct |  | Indirect |  | Total
96.842.970-1 |  | Andina Bottling Investments S.A. |  | 99.9 |  | 0.09 |  | 99.99 |  | 99.9 |  | 0.09 |  | 99.99
96.972.760-9 |  | Andina Bottling Investments Dos S.A. |  | 99.9 |  | 0.09 |  | 99.99 |  | 99.9 |  | 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
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. |  | 99.9 |  | 0.09 |  | 99.99 |  | 99.9 |  | 0.09 |  | 99.99
77.427.659-9 | ​ | Re-Ciclar S.A. | ​ | 60.00 | ​ | — | ​ | 60.00 | ​ | 60.00 | ​ | — | ​ | 60.00
Foreign |  | Rio de Janeiro Refrescos Ltda. |  | — |  | 99.99 |  | 99.99 |  | — |  | 99.99 |  | 99.99
78.536.950-5 |  | Servicios Multivending Ltda. |  | 99.9 |  | 0.09 |  | 99.99 |  | 99.9 |  | 0.09 |  | 99.99
78.861.790-9 |  | Transportes Andina Refrescos Ltda. |  | 99.9 |  | 0.09 |  | 99.99 |  | 99.9 |  | 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 |  | VJ S.A. |  | 15.00 |  | 50.00 |  | 65.00 |  | 15.00 |  | 50.00 |  | 65.00
​
Schedule of companies that have a functional currency different from the presentation currency of the parent company | ​
Company |  | Functional Currency
Embotelladora del Atlántico | ​ | Argentine Peso (ARS)
Embotelladora Andina | ​ | Chilean Peso (CLP)
Paraguay Refrescos | ​ | Paraguayan Guaraní (PYG)
Rio de Janeiro Refrescos | ​ | Brazil Real (BRL)
​
Schedule of exchange rates regarding the Chilean peso in effect at the end of each period | Exchange rates regarding the Chilean peso in effect at the end of each period are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Date |  | USD |  | BRL |  | ARS |  | PYG
12.31.2022 | ​ | 855.86 | ​ | 164.03 | ​ | 4.83 | ​ | 0.116
12.31.2021 | ​ | 844.69 | ​ | 151.36 | ​ | 8.22 | ​ | 0.123
12.31.2020 | ​ | 710.95 | ​ | 136.80 | ​ | 8.44 | ​ | 0.103
​
Schedule of estimated useful lives by asset category | ​
​ | ​ | ​
Assets |  | Range in years
Buildings |  | 15-80
Plant and equipment |  | 5-20
Warehouse installations and accessories |  | 10-50
Furniture and supplies |  | 4-5
Motor vehicles |  | 4-10
IT equipment | ​ | 3-5
Other Property, plant and equipment |  | 3-10
Bottles and containers |  | 1-8
​
Schedule of discount rates applied in annual test to the level of risk of the CGU | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 Discount | ​ | 2021 Discount |
​ |  | rates |  | rates |
Argentina |  | 33.1 | % | 27.2 | %
Chile |  | 9.3 | % | 7.1 | %
Brazil |  | 10.5 | % | 9.0 | %
Paraguay |  | 11.3 | % | 8.1 | %
​
Schedule of amendments to IFRS that have been issued effective as of the date of these financial statements | ​
​ | ​ | ​ | ​ | ​
| ​ | Amendments |  | Date of application
IFRS 3 |  | Reference to the Conceptual Framework | ​ | January 1, 2022
IAS 16 | ​ | Property, Plant and Equipment — Proceeds before Intended Use | ​ | January 1, 2022
IAS 37 |  | Onerous Contracts—Cost of Fulfilling a Contract | ​ | January 1, 2022
​
Schedule of New Accounting Standards, Interpretations and Amendments with effective application for annual periods beginning on or after January 1, 2023 | ​
​ | ​ | ​ | ​ | ​
​ |  | Standards and Interpretations |  | Mandatory application date
IFRS 17 |  | Insurance Contracts | ​ | January 1, 2023
​
Summary of Amendments to IFRS which have been issued and will become in effect on January 1, 2023 | ​
​ | ​ | ​ | ​ | ​
​ |  | Amendments and improvements |  | Date of application
IAS 1 |  | Classification of liabilities as current or non-current | ​ | January 1, 2024
IAS 1 | ​ | Non-current liabilities with covenants | ​ | January 1, 2024
IAS 12 |  | Deferred taxes regarding assets and liabilities that arise from a single transaction | ​ | January 1, 2023
IAS 8 |  | Definition of Accounting estimate | ​ | January 1, 2023
IFRS 16 | ​ | Lease Liability in a Sale and Leaseback | ​ | January 1, 2024
​

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