AA2000 June 30, 2025 Condensed Statements Filed by CAAP (Form 6-K)

Rhea-AI Filing Summary

Corporacin Amrica Airports S.A. (CAAP) furnished English translations of Aeropuertos Argentina 2000 S.A.s condensed consolidated and individual financial statements for the quarter and six-month period ended June 30, 2025. The translations were prepared under the CNV accounting framework based on IFRS, presented in Argentine pesos and audited in accordance with International Standards on Auditing as approved by the IAASB. AA2000 also files original Spanish statements with the CNV and English statements with the Luxembourg Stock Exchange for debt trustee purposes. CAAP warns these AA2000 statements have differences from the Argentina segment in CAAPs consolidated financials (including transition date to IFRS and reporting currency) and are provided for informational purposes only, not as a substitute for CAAPs consolidated results.

Positive

• English translations of AA2000 condensed consolidated and individual financial statements were furnished, improving accessibility for international investors.
• The AA2000 financial statements were audited in accordance with IAASB standards.
• AA2000 continues to file with both the CNV in Argentina and the Luxembourg Stock Exchange, ensuring disclosure to local and international stakeholders.

Negative

• CAAP states the AA2000 statements are not comparable to the Argentina segment in CAAPs consolidated financial statements due to differences such as IFRS transition date and reporting currency.
• This Form 6-K does not present CAAP consolidated financial metrics; the filing is informational only and lacks operating or balance-sheet numbers in the body of the report.

Insights

Financial Analyst

TL;DR: CAAP provided audited English translations of AA2000's June 30, 2025 interim statements, but they are not directly comparable to CAAP consolidated figures.

These translations improve transparency for international investors and bondholders by making AA2000s interim financials accessible in English and confirming an IAASB audit process. However, the filing explicitly notes differences in AA2000's IFRS transition date and reporting currency versus CAAP consolidations, limiting direct comparability. No operating results or balance-sheet figures are included in this notice itself; investors must review the attached exhibits for numeric detail.

Corporate Governance Expert

TL;DR: Disclosure aligns with cross-border reporting norms, filing translations and audit opinions to meet stakeholder and trustee requirements.

Furnishing translated, audited interim statements to the Luxembourg Stock Exchange and CNV demonstrates procedural compliance and responsiveness to holders of common shares and debt security trustees. The clear caveat about non-comparability to CAAP consolidated reporting is good governance practice, reducing the risk of misinterpretation. This Form 6-K is procedural rather than materially transformative for CAAPs consolidated financial position.

AI-generated analysis. How Rhea-AI works. Not financial advice.

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

Form 6-K: How Foreign Companies Report to the SEC →

Accepted by SEC EDGAR 08/11/2025 - 04:28 PM Learn about SEC filing dates

FAQ

What does this CAAP Form 6-K contain?

The Form 6-K furnishes English translations of AA2000s condensed consolidated and individual financial statements for the quarter and six-month period ended June 30, 2025 (Exhibits 99.1 and 99.2).

Are the AA2000 financial statements audited?

Yes; the AA2000 financial statements were audited in accordance with International Standards on Auditing as approved by the IAASB.

Are the AA2000 statements comparable to CAAP consolidated financials?

No; CAAP explicitly states the AA2000 statements are not comparable to the Argentina segment in CAAPs consolidated financial statements due to differences like IFRS transition date and reporting currency.

Where can I find AA2000 filings filed in Argentina?

AA2000 files quarterly Spanish-language financial statements and other reports with the Comisin Nacional de Valores (CNV), available at http://www.cnv.gob.ar.

Why were English translations filed with the Luxembourg Stock Exchange?

AA2000 files English consolidated and individual statements with the Luxembourg Stock Exchange because certain debt securities are listed there and to provide documents to the debt trustee.

Who signed the Form 6-K on behalf of CAAP?

The Form 6-K was signed by Andres Zenarruza (Head of Legal) and Jorge Arruda (Chief Financial Officer).

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20546

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of August, 2025

Commission File Number: 333-221916

Corporación América Airports S.A.

(Name of Registrant)

128, Boulevard de la Pétrusse
L-2330 Luxembourg
Tel: +35226258274

(Address of Principal Executive Office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F x  Form 40-F ¨

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ¨

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ¨

INFORMATION CONTAINED IN THIS FORM 6-K REPORT

Our subsidiary in Argentina, Aeropuertos Argentina 2000 S.A. (“AA2000”), files quarterly financial statements in Spanish (both on a consolidated and individual basis) before the Argentine Securities and Exchange Commission (Comisión Nacional de Valores) (“CNV”). AA2000 also files other periodic reports and notices with the CNV due to the fact that certain of its debt securities are subject to the public offering regime in Argentina. All such reports and notices are available at the website of the CNV (http://www.cnv.gob.ar). In addition, AA2000 files quarterly consolidated and individual financial statements in English before the Luxembourg Stock Exchange, in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board, on which said debt securities are listed and to the trustee under the indenture governing these debt securities. We are furnishing the information under cover of this Form 6-K to make this information available to the holders of our common shares.

This Form 6-K contains a free translation into English of the stand-alone condensed consolidated financial statements for the quarter and six-month period ended June 30, 2025 of AA2000 (the “AA2000 Consolidated Financial Statements”) as well as the stand-alone condensed individual financial statements for the quarter and six-month period ended June 30, 2025 (the “AA2000 Individual Financial Statements” and jointly with the AA2000 Consolidated Financial Statements, the “AA2000 Financial Statements”) that have been made publicly available in Argentina in Spanish. The AA2000 Financial Statements, have been prepared in accordance with the accounting framework established by the CNV, which is based on the application of the IFRS. These AA2000 Financial Statements are presented in Argentine pesos and were audited in accordance with International Standards on Auditing as approved by the International Auditing and Assurance Standards Board (IAASB).

There are certain differences between the AA2000 Consolidated Financial Statements and the consolidating information for the Argentine segment included in the consolidated financial statements of Corporación América Airports S.A. (“CAAP”), such as AA2000’s own transition date to IFRS and its reporting currency, among others.

As a result, the AA2000 Financial Statements contained in this Form 6-K are for informational purposes only and not comparable to the financial information included in the Argentine segment in the consolidated financial statements of CAAP included in our annual report on Form 20-F and that consolidate the results of operations and financial condition of all our subsidiaries. Furthermore, neither the AA2000 Consolidated Financial Statements nor the AA2000 Individual Financial Statements should be construed as any indication of how our Argentina segment information will be presented in the consolidated financial statements of CAAP.

2 

Exhibits

Exhibit No.	Description
99.1	Free translation into English of AA2000 Condensed Consolidated Financial Statements for the quarter and six-month period ended June 30, 2025.
99.2	Free translation into English of AA2000 Condensed Individual Financial Statements for the quarter and six-month period ended June 30, 2025.

3 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Corporación America Airports S.A.
	By:	/s/ Andres Zenarruza
	Name:	Andres Zenarruza
	Title:	Head of Legal
	By:	/s/ Jorge Arruda
	Name:	Jorge Arruda
	Title:	Chief Financial Officer

Date: August 11, 2025

4