亚太电线电缆 2025年年度报告和过渡报告

REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACTOF 1934 OR xANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 forthe fiscal year endedDecember. 31, 2024 OR TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 Commission file number1-14542ASIA PACIFIC WIRE & CABLECORPORATION LIMITED(Exact name of Registrant as specified in its charter)Bermuda(Jurisdiction of incorporation or organization)15/Fl. B, No. 77, Sec. 2Dunhua South RoadTaipei,106,TaiwanRepublic of China(Address of principal executive offices)James Lu15/Fl. B, No. 77, Sec. 2Dunhua South RoadTaipei,106,TaiwanRepublic of ChinaTel: +886-2-27122558Email:james.lu@apwcc.com(Name, telephone, e-mail and/or facsimile number and address of company contact person) Securities registered or to be registered pursuant to Section 12(b) of the Act. Securities registered or to be registered pursuant to Section 12(g) of the Act.None Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act.None Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the 20,616,227Common Shares outstanding as of December31, 2024 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. oYesx No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant toSection 13 or 15(d) of the Securities Exchange Act of 1934. oYesxNo Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to such filing requirements for the past 90 days. xYes oNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files). xYesoNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or anemerging growth company. See definition of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule12b-2 of the Exchange Act. Large accelerated FileroAccelerated fileroNon-accelerated filerxEmerging growth companyo If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check markif the registrant has elected not to use the extended transition period for complying with any new or revised financial accountingstandards provided pursuant to Section 13(a) of the Exchange Act.o Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of theeffectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by theregistered public accounting firm that prepared or issued its audit report.o If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction 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 the registrant’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 thisfiling: International Financial Reporting Standardsas issued by the International Accounting Standards BoardxOthero If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item theregistrant has elected to follow. oItem 17oItem 18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of theExchange Act). Table of Contents Item 11: Quantitative and Qualitative Disclosures About Market Risks6511.1 Interest Rate Risk6611.2 Foreign Currency Risk6611.3 Market Risks Relating to Copper6611.4 Equity Price Risk6611.5 Fair Value of Designated Market-Sensitive Derivative Contracts67Item 12: Description of Securities Other than Equity Securities67Part IIItem 13: Defaults, Dividend Arrearages and Delinquencies68Item 14: Material Modifications to the Rights of Security Holders and Use of Proceeds68Item 15: Controls and Procedures68Item 16A: Audit Commit