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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, 2023
BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND APPLICATION OF ACCOUNTING CRITERIA |
Schedule of cash flows from financing activities | ​
​ | ​ | ​ | ​ | ​
​ |  | 01.01.2023 |  | 01.01.2023
​ | ​ | 12.31.2023 | ​ | 12.31.2023
​ | ​ | As reported | ​ | As revised
Placement of public debt |  | — |  | 167,739,096
Collection (payments) of derivative financial instruments related to public debt |  | — |  | 138,715,637
Other cash outflows - Payment of public debt |  | (24,541,867) |  | (330,996,600)
Net cash flows (used in) generated by Financing Activities |  | (187,126,798) |  | (187,126,798)
Schedule of the list of subsidiaries included in the consolidation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Ownership interest
​ | ​ | ​ | ​ | 12.31.2023 | ​ | 12.31.2022
Taxpayer ID |  | Company Name |  | Direct |  | Indirect |  | Total |  | Direct |  | Indirect |  | Total
96.842.970-1 |  | Andina Bottling Investments S.A. |  | 99.94 |  | 0.06 |  | 100.0 |  | 99.9 |  | 0.09 |  | 99.99
96.972.760-9 |  | Andina Bottling Investments Dos S.A. |  | 64.42 |  | 35.58 |  | 100.0 |  | 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 SpA. |  | 100.0 |  | — |  | 100.0 |  | 99.98 |  | 0.01 |  | 99.99
76.070.406-7 |  | Embotelladora Andina Chile S.A. |  | 99.99 |  | 0.01 |  | 100.0 |  | 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. |  | 99.85 |  | 0.15 |  | 100.0 |  | 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 |  | 0.10 |  | 100.0 |  | 99.9 |  | 0.09 |  | 99.99
78.861.790-9 |  | Transportes Andina Refrescos Ltda. |  | 99.9 |  | 0.01 |  | 100.0 |  | 99.9 |  | 0.09 |  | 99.99
96.928.520-7 |  | Transportes Polar S.A. |  | 99.9 |  | 0.01 |  | 100.0 |  | 99.99 |  | — |  | 99.99
76.389.720-6 |  | Vital Aguas S.A. |  | 66.5 |  | — |  | 66.5 |  | 66.50 |  | — |  | 66.50
93.899.000-k |  | VJ S.A. |  | 15.0 |  | 50.00 |  | 65.0 |  | 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
12.31.2023 | ​ | 877.12 | ​ | 181.17 | ​ | 1.08 | ​ | 0.120
12.31.2022 | ​ | 855.86 | ​ | 164.03 | ​ | 4.83 | ​ | 0.116
​ 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
12.31.2023 |  | 839.92 |  | 168.31 |  | 0.115
12.31.2022 |  | 873.28 |  | 169.16 |  | 0.125
​
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 | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 Discount | ​ | 2022 Discount |
​ |  | rates |  | rates |
Argentina |  | 38.7 | % | 33.1 | %
Chile |  | 10.3 | % | 9.3 | %
Brazil |  | 11.2 | % | 10.5 | %
Paraguay |  | 12.0 | % | 11.3 | %
the Schedule of Exchange Rates Calculated Using Average Rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Date |  | USD |  | BRL |  | PYG
12.31.2023 |  | 839.92 |  | 168.31 |  | 0.115
12.31.2022 |  | 873.28 |  | 169.16 |  | 0.125

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