Corporacion America Airports SA 2025年年度报告和过渡报告

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act. If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d)of the SecuritiesExchange Act of 1934.Yes☐No☒ Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934 during thepreceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T(§232.405 of this chapter) during the preceding 12months (or for 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, a non-accelerated filer, or an emerging growth company. See definition of“large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule12b-2 of the Exchange Act. Large accelerated filer☐Non-Accelerated filer☐ Accelerated filer☒Emerging growth company☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control overfinancial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect thecorrection of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of theregistrant’s executive officers during 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 financial statements included in this filing: U.S. GAAP☐International Financial Reporting Standardsas issuedby the International Accounting Standards Board☒Other☐If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.Item17☐Item18☐If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act)Yes☐No☒ TABLE OF CONTENTS PageCAUTIONARY STATEMENT WITH RESPECT TO FORWARD-LOOKING STATEMENTS2CERTAIN CONVENTIONS3PRESENTATION OF FINANCIAL INFORMATION4PRESENTATION OF INDUSTRY AND MARKET DATA6ITEM1.IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS6ITEM2.OFFER STATISTICS AND EXPECTED TIMETABLE6ITEM3.KEY INFORMATION6ITEM 4.INFORMATION ON THE COMPANY37ITEM4A.UNRESOLVED STAFF COMMENTS126ITEM5.OPERATING AND FINANCIAL REVIEW AND PROSPECTS126ITEM6.DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES171ITEM7.MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS179ITEM8.FINANCIAL INFORMATION181ITEM9.THE OFFER AND LISTING189ITEM10.ADDITIONAL INFORMATION189ITEM11.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK203ITEM12.DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES204ITEM13.DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES204ITEM14.MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS204ITEM15.CONTROLS AND PROCEDURES204ITEM16.RESERVED206ITEM16A.AUDIT COMMITTEE FINANCIAL EXPERT206ITEM16B.CODE OF ETHICS206ITEM16C.PRINCIPAL ACCOUNTANT FEES AND SERVICES206ITEM16D.EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES207ITEM16E.PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS207ITEM16F.CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT.207ITEM16G.CORPORATE GOVERNANCE207ITEM16H.MINE SAFETY DISCLOSURE209ITEM16I.DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS209ITEM 16J.INSIDER TRADING POLICIES209ITEM 16K.CYBERSECURITY209ITEM17.FINANCIAL STATEMENTS212ITEM18.FINANCIAL STATEMENTS213ITEM19.EXHIBITS214SIGNATURES215 CAUTIONARY STATEMENT WITH RESPECT TO FORWARD-LOOKING STATEMENTS This annual report contains forward-looking statements about our expectations, beliefs and intentionsregarding, among other things, our products and services, development efforts, business, financial condition,results of operations, strategies, plans and prospects. Forward-looking statements can be identified by the use offorward-looking words such as “believe,” “expect,” “intend,” “plan,” “may,” “should,” “could,” “might,” “seek,”“target,” “will,” “project,” “forecast,” “continue” or “anticipate” or their negatives or variations of these words orother comparable words or by the