XML 76 R58.htm IDEA: XBRL DOCUMENT v3.23.1

EQUITY (Tables)

12 Months Ended

Dec. 31, 2022

EQUITY

Schedule of number of shares

​

​	​	​	​	​
​	​	Number of subscribed, paid-in and voting shares
Series		2022		2021
A		473,289,301		473,289,301
B		473,281,303		473,281,303

​

Schedule of equity

​

​	​	​	​	​
​	​	Paid-in and subscribed capital
Series		2022		2021
​		ThCh$		ThCh$
A		135,379,504		135,379,504
B		135,358,070		135,358,070
Total		270,737,574		270,737,574

​

Schedule of dividends declared and paid

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Approval-Payment			​	Dividend	​	Profits imputable	​	CLP	​	CLP
Periods				type		to dividends		Series A		Series B
02-25-2020	​	05-29-2020	​	Final	​	2019 Earnings	​	26.00	​	28.60
02-25-2020		08-28-2020		Additional		Accumulated Earnings		26.60		28.60
10-27-2020		11-24-2020		Interim		2020 Earnings		26.60		28.60
12-22-2020		01-29-2021		Interim		2020 Earnings		26.00		28.60
04-15-2021		05-28-2021		Final		2020 Earnings		26.00		28.60
04-15-2021		08-27-2021		Additional		2020 Earnings		26.00		28.60
09-28-2021		10-29-2021		Interim		2021 Earnings		29.00		31.90
12.21.2021	​	01.28.2022	​	Interim	​	2021 Earnings	​	29.00	​	31.90
04.13.2022	​	04.26.2022	​	Final	​	Accumulated Earnings	​	189.00	​	207.9
07.27.2022	​	08.26.2022	​	Interim	​	2022 Earnings	​	29.00	​	31.90
09.28.2022	​	10.28.2022	​	Interim	​	2022 Earnings	​	29.00	​	31.90
12.27.2022		01.27.2023		Interim		2022 Earnings		29.00		31.90

​

Schedule of other reserves

​

​	​	​	​	​	​	​
Concept		12.31.2022		12.31.2021		12.31.2020
​		ThCh$		ThCh$		ThCh$
Polar acquisition		421,701,520		421,701,520	​	421,701,520
Foreign currency translation reserves		(495,483,366)		(441,580,088)	​	(517,496,486)
Cash flow hedge reserve		(62,344,501)		50,603,698	​	(24,719,533)
Reserve for employee benefit actuarial gains or losses		(7,776,316)		(4,885,926)	​	(4,663,193)
Legal and statutory reserves		5,435,538		5,435,538	​	5,435,538
Other	​	6,014,568	​	6,014,568	​	6,014,568
Total		(132,452,557)		37,289,310	​	(113,727,586)

​

Schedule of foreign currency translation reserves

​

​	​	​	​	​	​	​
Description		12.31.2022		12.31.2021		12.31.2020
​		ThCh$		ThCh$		ThCh$
Brazil		(140,762,397)		(167,447,389)		(203,657,392)
Argentina		(360,988,849)		(294,696,228)		(291,332,402)
Paraguay		6,267,880		20,563,529		(22,506,692)
Total		(495,483,366)		(441,580,088)		(517,496,486)

​

Schedule of movement in foreign currency translation reserves

​

​	​	​	​	​	​	​
Description		12.31.2022		12.31.2021		12.31.2020
​		ThCh$		ThCh$		ThCh$
Brazil		26,684,992		36,210,003		(104,863,274)
Argentina		(66,292,621)		(3,363,826)		(44,916,480)
Paraguay		(14,295,649)		43,070,221		(28,640,392)
Total		(53,903,278)		75,916,398		(178,420,146)

​

Schedule of consolidated statements of comprehensive income

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2022		Balance		Tax		Net Balance
Cash Flow for hedge (1)		(155.206.655)		42.276.806		(112.929.849)
Exchange rate translation differences (1)		(78.009.918)		23.777.899		(54.232.019)
Benefit related to defined benefit plans		(3.960.084)		1.069.223		(2.890.861)
Total Comprehensive income as of December 31, 2022		(237.176.657)		67.123.928		(170.052.729)

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2021		Balance		Tax		Net Balance
Cash Flow for hedge (1)		104,232,055		(28,944,992)		75,287,063
Exchange rate translation differences (1)		98,973,862		(22,103,267)		76,870,595
Benefit related to defined benefit plans		(357,840)		96,617		(261,223)
Total Comprehensive income as of December 31, 2021		202,848,077		(50,951,642)		151,896,435

​

​	​	​	​	​	​	​
​	​	Gross	​	​	​	​
Balance as of 2020		Balance		Tax		Net Balance
Cash Flow for hedge (1)		(12,203,755)		2,334,037		(9.869.718)
Exchange rate translation differences (1)		(264,119,093)		84,571,922		(179.547.171)
Benefit related to defined benefit plans		(3,146,362)		849,518		(2.296.844)
Total Comprehensive income as of December 31, 2020		(279.469.210)		87.755.477		(191.713.733)

(1)These concepts will be reclassified to the statements of income when it is settled.

Schedule of movement in comprehensive income

​

​	​	​	​	​	​	​
​		​		​		Benefit related
​	​	Cash Flow	​	Exchange rate	​	to defines
As of December 31, 2022:	​	Hedge	​	Differences	​	benefit plans
​		M$		M$		M$
Increase (decrease)		(155,007,121)	​	(78,009,918)	​	(3,617,931)
Deferred taxes		43,070,637	​	23,777,899	​	976,841
Reclassification to the result by function		(993,365)	​	—	​	(249,771)
Total Changes in Equity		(112,929,849)	​	(54,232,019)	​	(2,890,861)
Majority Equity holders		(112,948,199)	​	(53,903,278)	​	(2,890,390)
Non-Controlling interests		18,350	​	(328,741)	​	(471)
Total Changes in equity as of December 31, 2022		(112,929,849)	​	(54,232,019)	​	(2,890,861)

​

​	​	​	​	​	​	​
​		​		​		Benefit related
​	​	Cash Flow	​	Exchange rate	​	to defines
As of December 31, 2021:	​	Hedge	​	Differences	​	benefit plans
​		M$		M$		M$
Increase (decrease)		102,529,128	​	98,973,862	​	3,026,996
Deferred taxes		(28,469,748)	​	(22,103,267)	​	(817,289)
Reclassification to the result by function		1,227,683	​	—	​	(2,470,930)
Total Changes in Equity		75,287,063	​	76,870,595	​	(261,223)
Majority Equity holders		75,323,231	​	75,916,398	​	(222,733)
Non-Controlling interests		(36,168)	​	954,197	​	(38,490)
Total Changes in equity as of December 31, 2021		75,287,063	​	76,870,595	​	(261,223)

​

​	​	​	​	​	​	​
​		​		​		Benefit related
​	​	Cash Flow	​	Exchange rate	​	to defines
As of December 31, 2020:	​	Hedge	​	Differences	​	benefit plans
​		M$		M$		M$
Increase (decrease)		(11,029,171)		(264,119,093)		(3,338,354)
Deferred taxes		2,029,363		84,571,923		901,356
Reclassification to the result by function		(869,910)		—		140,153
Total Changes in Equity		(9,869,718)		(179,547,170)		(2,296,845)
Major Equity holders		(9,686,850)		(178,420,146)		(2,432,441)
Non-Controlling interests		(868)		(1,127,024)		135,596
Total Changes in equity as of December 31, 2020		(9,869,718)		(179,547,170)		(2,296,845)

​

Schedule of non-controlling interests

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	Non-controlling Interests
​	​	Ownership %			​	​	​	Shareholders’ Equity			​	​	​	Income
​	​	​	​	​	​	​	​	December	​	December	​	December	​	December	​	December	​	December
Details		2022		2021		2020		2022		2021		2020		2022		2021		2020
​	​	​	​	​	​	​	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$	​	ThCh$
Embotelladora del Atlántico S.A.		0.0171		0.0171		0.0171		36,451		33,794		23,662		6,410	​	3,463	​	2,312
Andina Empaques Argentina S.A.		0.0209		0.0209		0.0209		4,346		3,761		2,349		(5)	​	326	​	244
Paraguay Refrescos S.A.		2.1697		2.1697		2.1697		6,177,360		6,331,726		5,037,332		988,416	​	885,010	​	791,576
Vital S.A.		35.0000		35.0000		35.0000		8,848,927		8,056,551		8,176,999		923,228	​	499,923	​	285,269
Vital Aguas S.A.		33.5000		33.5000		33.5000		2,216,115		2,041,837		1,912,023		198,195	​	130,522	​	109,110
Envases Central S.A.		40.7300		40.7300		40.7300		6,669,936		5,738,008		5,227,112		999,807	​	750,192	​	(70,996)
Re-Ciclar S.A.*	​	60.0000	​	40.0000	​	—	​	4,189,373	​	3,064,078	​	—	​	(154,706)	​	64,082	​	—
Total								28,142,508		25,269,755		20,379,477		2,961,345	​	2,333,518	​	1,117,515

(*) Re-Ciclar is a company incorporated in September 2021 whose purpose is to produce recycled resin for the Coca-Cola system and third parties.

Schedule of subsidiaries financial information

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Andina

​

​

​

​

​

​

​

Embotelladora

​

Empaques

​

Paraguay

​

​

​

​

​

​

​

​

​

​

Del Atlantico

​

Argentina

​

Refrescos

​

VJ

​

Vital Aguas

​

Envases

​

Re-Ciclar

December 31,2022

​

S.A.

​

S.A.

​

S.A.

​

S.A

​

S.A.

​

Central S.A.

​

S.A.

Total current assets

132,214,927

16,481,794

72,297,644

27,190,771

​

7,326,742

22,918,372

14,595,558

Total non-current assets

243,866,619

11,897,459

269,314,097

19,346,711

​

5,516,881

22,057,335

5,626,492

Total current liabilities

138,653,369

6,679,478

40,454,954

20,026,609

​

6,073,685

21,712,326

382,408

Total non-current liabilities

23,668,595

915,427

16,451,513

1,228,226

​

154,669

6,887,495

9,366,211

Net sales

664,003,032

37,915,166

212,339,131

85,067,864

​

22,026,721

100,227,739

—

Net Income

37,589,788

(25,095)

45,554,603

2,637,795

​

591,626

2,454,710

(386,764)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Andina

​

​

​

​

​

​

​

Embotelladora

​

Empaques

​

Paraguay

​

​

​

​

​

​

​

​

​

​

Del Atlantico

​

Argentina

​

Refrescos

​

VJ

​

Vital Aguas

​

Envases

​

Re-Ciclar

December 31,2021

​

S.A.

​

S.A.

​

S.A.

​

S.A

​

S.A.

​

Central S.A.

​

S.A.

Total current assets

107,589,399

​

13,197,912

64,121,536

25,441,586

​

5,575,990

17,976,170

4,135,677

Total non-current assets

209,051,488

​

11,865,984

279,148,198

16,832,859

​

5,789,335

20,945,892

3,560,269

Total current liabilities

98,942,717

​

6,210,788

34,207,817

17,498,997

​

4,934,841

20,091,524

35,751

Total non-current liabilities

19,520,634

​

868,253

17,242,154

1,756,730

​

335,449

4,742,707

—

Net sales

517,466,510

​

30,750,914

169,216,180

64,513,412

​

16,005,176

77,475,816

—

Net Income

20,307,709

​

1,558,476

40,788,801

1,428,350

​

389,619

1,841,867

160,195

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Andina

​

​

​

​

​

​

Embotelladora

​

Empaques

​

Paraguay

​

​

​

​

​

​

​

​

Del Atlantico

​

Argentina

​

Refrescos

​

VJ

​

Vital Aguas

​

Envases

December 31,2020

​

S.A.

​

S.A.

​

S.A.

​

S.A

​

S.A.

​

Central S.A.

Total current assets

65,077,621

6,212,726

44,658,550

21,175,722

​

3,798,228

15,600,566

Total non-current assets

140,891,069

8,247,288

226,241,150

14,306,662

​

7,297,306

18,205,899

Total current liabilities

56,982,545

2,733,092

24,337,015

11,812,384

​

3,897,100

13,908,411

Total non-current liabilities

10,226,241

491,364

14,399,594

307,146

​

1,490,904

7,064,568

Net sales

309,936,060

15,148,572

157,152,584

42,955,659

​

12,929,160

62,267,424

Net Income

13,386,097

1,168,507

36,482,572

815,053

​

325,700

(174,313)

​

X

- Definition

Tabular disclosure of consolidated statement of comprehensive income.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfConsolidatedStatementOfComprehensiveIncomeTableTextBlock
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of equity.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfEquityTableTextBlock
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of financial information of subsidiaries.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfFinancialInformationOfSubsidiaries
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of foreign currency translation reserves.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfForeignCurrencyTranslationReservesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of movement in comprehensive income.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfMovementInComprehensiveIncome
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of other reserves.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfMovementInForeignCurrencyTranslationReservesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of other reserves.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfOtherReservesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfClassesOfShareCapitalAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of classes of share capital. [Refer: Share capital [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 79
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfDividendsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of non-controlling interests. [Refer: Non-controlling interests]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration