EXHIBIT 8.1
LIST OF SUBSIDIARIES
Subsidiaries |
| Jurisdiction |
|
|
|
Embotelladora Andina Chile S.A. |
| Chile |
Andina Inversiones Societarias S.A. |
| Chile |
Andina Bottling Investments Dos S.A. |
| Chile |
Andina Bottling Investments S.A. |
| Chile |
Servicios Multivending Ltda. |
| Chile |
Transportes Andina Refrescos Ltda. |
| Chile |
Vital Aguas S.A. |
| Chile |
Vital Jugos S.A. |
| Chile |
Rio de Janeiro Refrescos Ltda. |
| Brazil |
Embotelladora del Atlántico S.A. |
| Argentina |
Abisa Corp. |
| British Virgin Islands |