Report of Foreign Issuer (6-k)
March 12 2019 - 6:12AM
Edgar (US Regulatory)
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 March, 2019
Commission
File Number:
333-221916
Corporación
América Airports S.A.
(Name of Registrant)
4, rue de la Grêve
L-1643, Luxembourg
Tel: +35226258274
Fax: +35226259776
(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):
¨
Note
: Regulation S-T Rule 101(b)(1) only
permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.
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):
¨
Note
: Regulation S-T Rule 101(b)(7) only
permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private
issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally
organized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’s
securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed
to the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission
or other Commission filing on EDGAR.
INFORMATION CONTAINED IN THIS FORM 6-K REPORT
Our subsidiary in Argentina,
Aeropuertos Argentina 2000 S.A. (“
AA2000
”), files quarterly financial statements (both on a consolidated and
individual basis)
in accordance with the accounting framework established by the
Comision
Nacional de Valores (“
CNV
”) and other periodic reports and notices in Spanish with the CNV in Argentina because
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). AA2000 also files quarterly consolidated and individual financial statements
in accordance with
International Financial Reporting Standards (IFRS) as issued by the International
Accounting Standards Board (“IASB”) in English to the L
uxembourg Stock Exchange on which these 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 consolidated financial statements for the fiscal year ended December 31, 2018
of AA2000 (the “
AA2000 Consolidated Financial Statements
”) as well as the stand-alone condensed individual financial
statements for the fiscal year ended December 31, 2018 of AA2000 (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 International Financial Reporting Standards
(“
IFRS”
). We have determined that, as of July 1, 2018, the Argentine economy qualifies as a hyperinflationary
economy according to the guidelines of the International Accounting Standard 29, Financial Reporting in Hyperinflationary Economies
(“IAS 29”), since the total cumulative inflation in Argentina in the 36 months prior to July 1, 2018, as measured by
the wholesale price index published by the INDEC, exceeded 100%. Accordingly, IAS 29 guidance is applicable to our financial statements
for periods ending after July 1, 2018. IAS 29 requires the financial information of an entity whose functional currency is a currency
of a hyperinflationary economy to be adjusted by applying a general price index and expressed in the measuring unit at the end
of the reporting period and then such financial information to be translated into the presentation currency at the prevailing exchange
rate. As of July 1, 2018, the peso qualifies as a currency of a hyperinflationary economy, and we are required to apply inflationary
adjustments to AA2000 Financial Statements. 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 to be included in our annual report on Form
20-F and that will 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.
Exhibits
Exhibit No.
|
|
Description
|
99.1
|
|
Free translation into English of AA2000 Condensed Consolidated Interim Financial Statements for the fiscal year ended December 31, 2018.
|
99.2
|
|
Free translation into English of AA2000 Condensed Individual Interim Financial Statements for the fiscal year ended December 31, 2018.
|
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.
Date: March
11
,
2019
|
Corporación America Airports S.A.
|
|
Name: Andres Zenarruza
|
|
Title: Legal Manager
|
|
By:
|
/s/ Raúl Guillermo Francos
|
|
Name: Raúl Guillermo Francos
|
|
Title: Chief Financial Officer
|
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