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[6-K] Corporacion America Airports S.A. Current Report (Foreign Issuer)

Filing Impact
(Low)
Filing Sentiment
(Neutral)
Form Type
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.

Corporación América Airports S.A. (CAAP) ha fornito traduzioni in inglese dei bilanci consolidati condensati e dei bilanci individuali di Aeropuertos Argentina 2000 S.A. relativi al trimestre e al semestre chiusi al 30 giugno 2025. Le traduzioni sono state predisposte secondo il quadro contabile della CNV basato sugli IFRS, sono presentate in pesos argentini e sono state revisionate conformemente agli International Standards on Auditing approvati dall'IAASB. AA2000 deposita inoltre gli stati finanziari originali in spagnolo presso la CNV e le versioni inglesi presso la Borsa di Lussemburgo per finalità di trustee del debito. CAAP avverte che tali bilanci di AA2000 presentano differenze rispetto al segmento Argentina nei bilanci consolidati di CAAP (inclusa la data di transizione agli IFRS e la valuta di riferimento) e sono forniti esclusivamente a scopo informativo, non come sostituto dei risultati consolidati di CAAP.

Corporación América Airports S.A. (CAAP) presentó traducciones al inglés de los estados financieros consolidados condensados y de los estados financieros individuales de Aeropuertos Argentina 2000 S.A. correspondientes al trimestre y al semestre cerrados el 30 de junio de 2025. Las traducciones se prepararon bajo el marco contable de la CNV basado en las NIIF, se presentan en pesos argentinos y fueron auditadas de acuerdo con las Normas Internacionales de Auditoría aprobadas por la IAASB. AA2000 también presenta los estados originales en español ante la CNV y las versiones en inglés ante la Bolsa de Luxemburgo para fines de trustee de deuda. CAAP advierte que estos estados de AA2000 difieren del segmento Argentina en los estados financieros consolidados de CAAP (incluida la fecha de transición a las NIIF y la moneda de presentación) y se suministran únicamente con fines informativos, no como sustituto de los resultados consolidados de CAAP.

Corporación América Airports S.A. (CAAP)는 Aeropuertos Argentina 2000 S.A.의 2025년 6월 30일 종료 분기 및 반기용 연결 요약 재무제표와 개별 재무제표의 영어 번역본을 제공했습니다. 번역본은 IFRS를 기반으로 하는 CNV 회계 체계에 따라 아르헨티나 페소로 표시되었으며, IAASB가 승인한 국제감사기준(International Standards on Auditing)에 따라 감사되었습니다. AA2000은 원문 스페인어 재무제표를 CNV에 제출하고, 채권 수탁 목적상 영어본을 룩셈부르크 증권거래소에 제출하기도 합니다. CAAP는 이 AA2000 재무제표가 CAAP의 연결재무제표 내 아르헨티나 부문과(예: IFRS 전환일 및 표시 통화 포함) 차이가 있으며, 정보 제공 목적일 뿐 CAAP의 연결 실적을 대체하지 않는다고 경고합니다.

Corporación América Airports S.A. (CAAP) a fourni des traductions en anglais des états financiers consolidés condensés et des états financiers individuels d'Aeropuertos Argentina 2000 S.A. pour le trimestre et le semestre clos le 30 juin 2025. Les traductions ont été préparées selon le cadre comptable de la CNV fondé sur les IFRS, sont présentées en pesos argentins et ont été auditées conformément aux normes internationales d'audit approuvées par l'IAASB. AA2000 dépose par ailleurs les états originaux en espagnol auprès de la CNV et les versions en anglais auprès de la Bourse de Luxembourg à des fins de fiducie liées à la dette. CAAP signale que ces états d'AA2000 diffèrent du segment Argentine dans les états financiers consolidés de CAAP (y compris la date de transition aux IFRS et la monnaie de présentation) et sont fournis uniquement à titre d'information, sans se substituer aux résultats consolidés de CAAP.

Corporación América Airports S.A. (CAAP) hat englische Übersetzungen der verkürzten konsolidierten und der einzelnen Abschlüsse von Aeropuertos Argentina 2000 S.A. für das Quartal und das Halbjahr zum 30. Juni 2025 bereitgestellt. Die Übersetzungen wurden nach dem von der CNV verwendeten Rechnungslegungsrahmen auf Basis der IFRS erstellt, in argentinischen Pesos dargestellt und gemäß den vom IAASB genehmigten International Standards on Auditing geprüft. AA2000 reicht zudem die ursprünglichen spanischsprachigen Abschlüsse bei der CNV und die englischen Fassungen bei der Luxemburger Börse für Treuhandzwecke im Zusammenhang mit Schulden ein. CAAP weist darauf hin, dass diese AA2000-Abschlüsse von dem Argentinien-Segment in den konsolidierten Abschlüssen von CAAP abweichen (einschließlich des Übergangsdatums zu IFRS und der Berichtswährung) und ausschließlich zu Informationszwecken dienen, nicht als Ersatz für die konsolidierten Ergebnisse von CAAP.

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

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.

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.

Corporación América Airports S.A. (CAAP) ha fornito traduzioni in inglese dei bilanci consolidati condensati e dei bilanci individuali di Aeropuertos Argentina 2000 S.A. relativi al trimestre e al semestre chiusi al 30 giugno 2025. Le traduzioni sono state predisposte secondo il quadro contabile della CNV basato sugli IFRS, sono presentate in pesos argentini e sono state revisionate conformemente agli International Standards on Auditing approvati dall'IAASB. AA2000 deposita inoltre gli stati finanziari originali in spagnolo presso la CNV e le versioni inglesi presso la Borsa di Lussemburgo per finalità di trustee del debito. CAAP avverte che tali bilanci di AA2000 presentano differenze rispetto al segmento Argentina nei bilanci consolidati di CAAP (inclusa la data di transizione agli IFRS e la valuta di riferimento) e sono forniti esclusivamente a scopo informativo, non come sostituto dei risultati consolidati di CAAP.

Corporación América Airports S.A. (CAAP) presentó traducciones al inglés de los estados financieros consolidados condensados y de los estados financieros individuales de Aeropuertos Argentina 2000 S.A. correspondientes al trimestre y al semestre cerrados el 30 de junio de 2025. Las traducciones se prepararon bajo el marco contable de la CNV basado en las NIIF, se presentan en pesos argentinos y fueron auditadas de acuerdo con las Normas Internacionales de Auditoría aprobadas por la IAASB. AA2000 también presenta los estados originales en español ante la CNV y las versiones en inglés ante la Bolsa de Luxemburgo para fines de trustee de deuda. CAAP advierte que estos estados de AA2000 difieren del segmento Argentina en los estados financieros consolidados de CAAP (incluida la fecha de transición a las NIIF y la moneda de presentación) y se suministran únicamente con fines informativos, no como sustituto de los resultados consolidados de CAAP.

Corporación América Airports S.A. (CAAP)는 Aeropuertos Argentina 2000 S.A.의 2025년 6월 30일 종료 분기 및 반기용 연결 요약 재무제표와 개별 재무제표의 영어 번역본을 제공했습니다. 번역본은 IFRS를 기반으로 하는 CNV 회계 체계에 따라 아르헨티나 페소로 표시되었으며, IAASB가 승인한 국제감사기준(International Standards on Auditing)에 따라 감사되었습니다. AA2000은 원문 스페인어 재무제표를 CNV에 제출하고, 채권 수탁 목적상 영어본을 룩셈부르크 증권거래소에 제출하기도 합니다. CAAP는 이 AA2000 재무제표가 CAAP의 연결재무제표 내 아르헨티나 부문과(예: IFRS 전환일 및 표시 통화 포함) 차이가 있으며, 정보 제공 목적일 뿐 CAAP의 연결 실적을 대체하지 않는다고 경고합니다.

Corporación América Airports S.A. (CAAP) a fourni des traductions en anglais des états financiers consolidés condensés et des états financiers individuels d'Aeropuertos Argentina 2000 S.A. pour le trimestre et le semestre clos le 30 juin 2025. Les traductions ont été préparées selon le cadre comptable de la CNV fondé sur les IFRS, sont présentées en pesos argentins et ont été auditées conformément aux normes internationales d'audit approuvées par l'IAASB. AA2000 dépose par ailleurs les états originaux en espagnol auprès de la CNV et les versions en anglais auprès de la Bourse de Luxembourg à des fins de fiducie liées à la dette. CAAP signale que ces états d'AA2000 diffèrent du segment Argentine dans les états financiers consolidés de CAAP (y compris la date de transition aux IFRS et la monnaie de présentation) et sont fournis uniquement à titre d'information, sans se substituer aux résultats consolidés de CAAP.

Corporación América Airports S.A. (CAAP) hat englische Übersetzungen der verkürzten konsolidierten und der einzelnen Abschlüsse von Aeropuertos Argentina 2000 S.A. für das Quartal und das Halbjahr zum 30. Juni 2025 bereitgestellt. Die Übersetzungen wurden nach dem von der CNV verwendeten Rechnungslegungsrahmen auf Basis der IFRS erstellt, in argentinischen Pesos dargestellt und gemäß den vom IAASB genehmigten International Standards on Auditing geprüft. AA2000 reicht zudem die ursprünglichen spanischsprachigen Abschlüsse bei der CNV und die englischen Fassungen bei der Luxemburger Börse für Treuhandzwecke im Zusammenhang mit Schulden ein. CAAP weist darauf hin, dass diese AA2000-Abschlüsse von dem Argentinien-Segment in den konsolidierten Abschlüssen von CAAP abweichen (einschließlich des Übergangsdatums zu IFRS und der Berichtswährung) und ausschließlich zu Informationszwecken dienen, nicht als Ersatz für die konsolidierten Ergebnisse von CAAP.

 

 

 

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 

 

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).
Corporacion Am

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