Business Context and Reporting Period
This Form 6-K filing by Corporación América Airports S.A. (CAAP) provides a free English translation of financial statements for its Argentine subsidiary, Aeropuertos Argentina 2000 S.A. ("AA2000"). The reporting period covers the quarter and the twelve-month period ended December 31, 2025. The filing was submitted on March 6, 2026, to make information available to common shareholders, as AA2000 files these reports with the Argentine Securities and Exchange Commission (CNV) and the Luxembourg Stock Exchange.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It serves as a cover document referencing the attached exhibits (99.1 and 99.2) which contain the actual condensed consolidated and individual financial statements. The statements are presented in Argentine pesos and prepared in accordance with IFRS as applied by the CNV.
Material Changes and Comparability
The filing explicitly states that the AA2000 Financial Statements are for informational purposes only and are not directly comparable to the Argentine segment information included in CAAP's consolidated financial statements on Form 20-F. Differences arise due to AA2000's specific transition date to IFRS and its reporting currency. Consequently, no material changes versus prior periods can be determined from this text alone.
Guidance, Outlook, and Risks
The text contains no management commentary, forward-looking guidance, or specific risk factors regarding future operations. It notes that AA2000 is subject to the public offering regime in Argentina due to its debt securities, requiring periodic filings with the CNV. The financial statements included in the exhibits were audited in accordance with International Standards on Auditing.
Investor Verification Checklist
- Review Exhibit 99.1 for the actual numerical data in AA2000's Condensed Consolidated Financial Statements.
- Review Exhibit 99.2 for AA2000's Condensed Individual Financial Statements.
- Verify the conversion rates and accounting adjustments required to reconcile AA2000's Argentine peso figures with CAAP's consolidated reporting currency.
- Confirm the specific debt obligations and covenants mentioned in the context of the Argentine public offering regime.
- Check the CNV website (http://www.cnv.gob.ar) for the original Spanish filings to ensure translation accuracy.