亚太电线电缆2023年度报告

Indicate the number of outstanding shares of each of the issuer’s classes of capital or commonstock as of the close of the period covered by the annual report. 20,616,227 Common Shares outstanding as of December 31, 2023 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 ofthe Securities Act. YesNo If this report is an annual or transition report, indicate by check mark if the registrant is notrequired to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. YesNo Indicate by check mark whether the registrant (1) has filed all reports required to be filed bySection 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for suchshorter period that the registrant was required to file such reports), and (2) has been subject to such filingrequirements for the past 90 days. YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive DataFile required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (orfor such shorter period that the registrant was required to submit such files). YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, anon-accelerated filer, or an emerging growth company. See definition of “large accelerated filer,”“accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated FilerAccelerated filerNon-accelerated filerEmerging growth company If an emerging growth company that prepares its financial statements in accordance with U.S.GAAP, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) ofthe Exchange Act. Indicate by check mark whether the registrant has filed a report on and attestation to itsmanagement’s assessment of the effectiveness of its internal control over financial reporting under Section404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm thatprepared or issued its audit report. If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether thefinancial statements of the registrant included in the filing reflect the correction of an error to previouslyissued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required arecovery analysis of incentive-based compensation received by any of the registrant’s executive officersduring the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financialstatements included in this filing: U.S. GAAPInternational Financial Reporting Standards as issued by the International Accounting Standards BoardOther If “Other” has been checked in response to the previous question, indicate by check mark whichfinancial statement item the registrant has elected to follow. Item 17Item 18 If this is an annual report, indicate by check mark whether the registrant is a shell company (asdefined in Rule 12b-2 of the Exchange Act). YesNo Table of Contents Item 10: Additional Information5010.A. Share Capital5010.B. Memorandum of Association and Bye-Laws5010.C. Material Contracts5810.D. Exchange Controls5910.E. Taxation6010.F. Dividends and Paying Agents6410.G. Statement by Experts6410.H. Documents on Display6410.I. Subsidiary Information642 Item 11: Quantitative and Qualitative Disclosures About Market Risks6411.1 Interest Rate Risk6411.2 Foreign Currency Risk6411.3 Market Risks Relating to Copper6511.4 Equity Price Risk6511.5 Fair Value of Designated Market-Sensitive Derivative Contracts65Item 12: Description of Securities Other than Equity Securities65Part IIItem 13: Defaults, Dividend Arrearages and Delinquencies66Item 14: Material Modifications to the Rights of Security Holders and Use ofProceeds66Item 15: Controls and Procedures66Item 16A: Audit Committee Financial Expert67Item 16B: Code of Ethics67Item 16C: Principal Accountant Fees and Services67Item 16D: Exemptions from the Listing Standards for the Audit Committees67Item 16E: Purchases of Equity Securities by the Issuer and Affiliated Purchasers67Item 16F: Change in Registrant’s Certifying Accountant67Item 16G: Corporate Governance67Item 16H: Mine Safety Disclosure68Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections68Item 16J. Insider Trading Policies68Item 16K. Cybersecurity68Part IIIItem 17: Financial Statements70Item 18: Financial Statements70Item 19: Exhibits7019.1 Index to Audited Financial Statements7019.2 Index to Exhibits71Signature72 CERTAIN DEFINITIONS AND CONVENTIONS Unless the context otherwise indicates or requires, all references to: •the terms “we,” “us,” “our,” and “APWC” refer to Asia Paci