3/6/2023 0 Comments 202 8000 icab web![]() ![]() Forward-looking statements relate to anticipated or expected events, activities, trends or results as of the date they are made. Securities and Exchange Commission (“SEC”) or press releases or oral statements made by or with the approval of one of our authorized executive officers. These forward-looking statements may be included in, among other things, various filings made by us with the U.S. Forward-looking statements can be identified by the use of forward-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 or other comparable words or by the fact that these statements do not relate strictly to historical matters. In addition, from time to time, we or our representatives have made or may make forward-looking statements, orally or in writing. This prospectus contains forward-looking statements about our expectations, beliefs and intentions regarding, among other things, our product development efforts, business, financial condition, results of operations, strategies, plans and prospects. ![]() This means that the assets and liabilities of the entities and businesses contributed as part of the Reorganization included in our Combined Consolidated Financial Statements correspond to the historical amounts in the individual financial statements of combined entities (i.e., predecessor values). As described in Note 1 to our Combined Consolidated Financial Statements, we applied the “predecessor accounting approach” in accordance with the rules on accounting for business combinations under common control in combined consolidated financial statements to the entities under the common control of our Controlling Shareholder that were the subject of the Reorganization. These rules require consideration of the most recent pronouncements of other standard-setting bodies, other financial reporting requirements and recognized industry practices. IFRS provides no guidelines for the preparation of combined consolidated financial statements, which are therefore subject to the rules given in International Accounting Standards (IAS) 8.12. Our Combined Consolidated Financial Statements are presented in accordance with IFRS as issued by IASB on a combined basis after giving effect to the Reorganization. The Reorganization was effected between entities which were under the common control and common management of our Controlling Shareholder for all periods for which financial statements are presented. Also, certain other business activities of SCF’s business not related to the airport business were either sold or transferred to other companies and not contributed to us. None of these transactions affected the common control structure of the entities forming the group. ![]() SCF effected the Reorganization through several corporate reorganization steps under local laws. SCF’s business was historically conducted through a large number of entities with no single holding entity, and instead were separately owned by entities directly or indirectly controlled by SCF. Airports International S.à r.l., and to transfer all business activities not related to the airport business to other affiliates (the “Reorganization”). and various other entities and businesses under the common control of SCF in order to organize all of our airports business activities under A.C.I. During the fiscal year ended December 31, 2015, our ultimate controlling shareholder, Southern Cone Foundation, a foundation organized under the laws of Liechtenstein (“SCF” or our “Controlling Shareholder”), elected to complete a reorganization of A.C.I. ![]()
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