6-K - CAAP - Equibles

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20546

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TORULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of May, 2024

Commission File Number: 333-221916

Corporación América AirportsS.A.

(Name of Registrant)

4, rue de la GrêveL-1643, LuxembourgTel: +35226258274Fax: +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): ¨

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): ¨

INFORMATION CONTAINED IN THIS FORM 6-KREPORT

Our subsidiary in Argentina, Aeropuertos Argentina 2000 S.A. (“AA2000”), files quarterly financial statements in Spanish (both on a consolidated and individual basis) before the Argentine Securities and Exchange Commission (Comisión Nacional de Valores) (“CNV”). AA2000 also files other periodic reports and notices with the CNV due to the fact that 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). In addition, AA2000 files quarterly consolidated and individual financial statements in English before the Luxembourg Stock Exchange, in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board, on which said 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 condensed consolidated financial statements for the quarter ended March 31, 2024 of AA2000 (the “AA2000 Consolidated Financial Statements”) as well as the stand-alone condensed individual financial statements for the qaurter ended March 31, 2024 (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 IFRS. 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 included in our annual report on Form 20-F and that 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 Financial Statements for the quarter ended March 31, 2024.
99.2	Free translation into English of AA2000 Condensed Individual Financial Statements for the quarter ended March 31, 2024.

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.

Corporación America Airports S.A.
By:	/s/ Andres Zenarruza
Name:	Andres Zenarruza
Title:	Head of Legal
By:	/s/ Jorge Arruda
Name:	Jorge Arruda
Title:	Chief Financial Officer

Date: May 14, 2024

Exhibit 99.1

Condensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format

Index

Glossary of terms
Condensed Consolidated Interim Financial Statements
Consolidated Statements of Comprehensive Income
Consolidated Statements of Financial Position
Consolidated Statements of Changes in Equity
Consolidated Statements of Cash Flows
Notes to the Condensed Consolidated Interim Financial Statements
Summary of Information requested by Resolution N° 368/01 of the National Securities Commission
Review Report of the Condensed Consolidated Interim Financial Statements
Report of the Supervisory Committee

Glossary

Term	Definition
$	Argentine peso
U$S	US dollar
EUR	Euro
The company	Aeropuertos Argentina 2000 S.A.
AFIP	Federal Public Revenue Administration
BCRA	Acronym for Central Bank of Argentine Republic
BAN	Bank of Argentine Nation
OG	Official Gazette
BOPREAL	Bonds for the Reconstruction of a Free Argentina
CAAP	Corporación América Airports S.A.
IFRIC	Committee on Interpretations of International Financial Reporting Standards
CNV	National Securities Commission
CPCECABA	Professional Council of Economic Sciences of the Autonomous City of Buenos Aires
FACPCE	Argentine Federation of Professional Councils of Economic Sciences
IASB	Acronym for International Accounting Standards Board
IATA	Acronym for International Air Transport Association
COUNTRY Tax	Tax for an Inclusive and Solidary Argentina
INDEC	Acronym for National Institute of Statistics and Censuses
IPC	Consumer Price Index (General Level)
MULC	Acronym for Free Exchange Market
IAS	International Accounting Standards
IFRS	International Financial Reporting Standards
ICAO	International Civil Aviation Organization
NO	Negotiable Obligations
ORSNA	Acronym for Regulatory Body of the National Airport System
PEN	National Executive Power
PFIE	Financial Projection of Income and Expenses
PP&E	Property , Plant & Equipment
RECPAM	Result from Exposure to Changes in the Purchasing Power of the Currency
NAS	National Airport System
N.A.R	Nominal annual interest rate
OT	Ordered Text

Registration number with the Superintendency of Corporations: 1645890

Honduras 5663 – Autonomous City of BuenosAires

Principal activity of the Company: Exploitation, administration and operation of airports.

Company name: Aeropuertos Argentina 2000 S.A.

Condensed Consolidated Interim Financial Statements

For the three-month period of the

Fiscal Year N° 27 commenced January 1, 2024

Date of registration with the Public Registry of Commerce:

Of the By-laws: February 18, 1998

Of the last modification of the By-laws: January 03, 2023

Expiration date of the company: February 17, 2053

Controlling Company:

Corporate Name: Corporación América S.A.

Legal Address: Honduras 5673 – Autonomous City of Buenos Aires

Principal activity: Investments and financing

Participation of the Parent Company in common stock and total votes: 45,90%

Capital breakdown (Note 14)

Issued Common Shares of N/V $1 and 1 vote each:

	Subscribed	Paid-in

79,105,489 Class "A" Shares			79,105,489
79,105,489 Class "B" Shares			79,105,489
61,526,492 Class "C" Shares			61,526,492
38,779,829 Class "D" Shares			38,779,829
			258,517,299

All values are in US Dollars.

Consolidated Statement of Comprehensive Income

For the three month, periods ended at March 31, 2024 and 2023

	Three months at
	03.31.2024		03.31.2023
	Millions of
Continuous Operations
Sales income				158,464
Construction income				23,612
Cost of service		)		(90,694	)
Construction costs		)		(23,589	)
Income for gross profit for the period				67,793
Distribution and selling expenses		)		(9,292	)
Administrative expenses		)		(6,285	)
Other income and expenses, net				3,530
Operating profit for the period				55,746
Finance Income		)		1,855
Finance Costs				3,719
Result from exposure to changes in the purchasing power of the currency		)		(2,964	)
Result of investments accounted for by the equity method				-
Income before income tax				58,356
Income tax		)		(27,794	)
Income for the period for continuous operations				30,562
Net Income for the period				30,562
Other comprehensive income				-
Comprehensive Income for the period				30,562
Income attributable to:
Shareholders				30,597
Non –Controlling Interest				(35	)
Income per share basic and diluted attributable to shareholders<br> of the Company during the period (shown in per share) from continuous operations				118.0000

All values are in US Dollars.

The accompanying notes are an integral part of these Condensed Consolidated Interim Financial Statements and should be read together with the Consolidated Accounting Statements audited for the year ended at December 31, 2023.

Consolidated Statements of Financial Position

At March 31, 2024 and December 31, 2023

		03.31.2024
	Note	Millions of
Assets
Non- Current Assets
Investments accounted for by the equity method			2
Property, plant and equipment			965
Intangible Assets	7		1,346,046
Rights of use			4,818
Assets for deferred tax			1,633
Other receivables	9.1		28,109
Investments	9.3		66,152
Total Non-Current Assets			1,447,725
Current Assets
Other receivables	9.1		7,497
Trade receivables, net	9.2		69,092
Other assets			433
Investments	9.3		36,476
Cash and cash equivalents	9.4		111,852
Total Current Assets			225,350
Total Assets			1,673,075
Shareholders’ Equity and Liabilities
Equity attributable to Shareholders
Common shares			259
Share Premium			137
Capital adjustment			97,170
Legal , facultative reserve and others			570,227
Retained earnings			14,454
Subtotal			682,247
Non-Controlling Interest			(46	)
Total Shareholders’ Equity			682,201
Liabilities
Non-Current Liabilities
Provisions and other charges	11		10,610
Financial debts	8		771,057
Deferred income tax liabilities			47,445
Lease liabilities			5,463
Accounts payable and others	9.5		1,432
Total Non- Current Liabilities			836,007
Current Liabilities
Provisions and other charges	11		26,368
Financial debts	8		31,606
Current income tax liability, net of advances			-
Lease liabilities			3,284
Accounts payable and others	9.5		82,999
Fee payable to the Argentine National Government	10.1		10,610
Total Current Liabilities			154,867
Total Liabilities			990,874
Total Shareholder’s Equity and Liabilities			1,673,075

All values are in US Dollars.

Consolidated Statements of Changes in Equity

At March 31, 2024 and 2023

	Attributable<br> to majority shareholders															Non-			Total
	Common<br> Shares	Share<br><br> Premium		Adjustment<br> <br><br> of capital		Legal<br><br> Reserve		Facultative<br><br> Reserve		Other<br><br> Reserves		Retained<br><br> Earnings		Total		Controlling<br><br> Interest			Shareholders’<br><br> Equity
	Millions<br> of
Balance at 01.01.24			137		97,170		19,382		548,080		2,765		14,454		682,247		(46	)		682,201
Compensation plan			-		-		-		-		51		-		51		-			51
Net Income<br> for the period			-		-		-		-		-		151,035		151,035		76			151,111
Balance<br> at 03.31.2024			137		97,170		19,382		548,080		2,816		165,489		833,333		30			833,363
Balance<br> at 01.01.23			137		96,560		16,336		459,891		2,406		87,672		663,261		(154	)		663,107
Compensation plan			-		-		-		-		75		-		75		-			75
Net Income<br> for the period			-		-		-		-		-		30,597		30,597		(35	)		30,562
Balance<br> at 03.31.2023			137		96,560		16,336		459,891		2,481		118,269		693,933		(189	)		693,744

All values are in US Dollars.

Consolidated Statementsof Cash Flow

For the three-month periods ended at March 31, 2024 and 2023

		03.31.2024
	Note	Millions of
Cash Flows from operating activities
Net income for the period				30,562
Adjustment for:
Income tax				27,794
Amortization of intangible assets	7			16,594
Depreciation of property , plant and equipment	5			42
Depreciation right of use	5			720
Bad debts provision	5.2			684
Specific allocation of accrued and unpaid income				8,007
Compensation plan				75
Accrued and unpaid financial debts interest costs	8			9,898
Accrued deferred revenues and additional consideration	11		)	(2,307	)
Accrued and unpaid Exchange differences			)	(11,843	)
Litigations provision	11			240
Inflation Adjustment			)	(13,253	)
Changes in operating assets and liabilities:
Changes in trade receivables			)	(11,339	)
Changes in other receivables			)	(3,400	)
Changes in other assets				63
Changes in accounts payable and others				6,733
Changes in provisions and other charges				(6,553	)
Changes in specific allocation of income to be paid to the Argentine National State			)	(10,814	)
Increase of intangible assets	7		)	(23,612	)
Net cash Flow generated by operating activities				18,291
Cash Flow for investing activities
Acquisition of investments			)	-
Collection of investments				4
Fixed assets acquisitions			)	(83	)
Net Cash Flow applied to investing activities			)	(79	)
Cash Flow from financing activities
New Financial debts	8			5,299
Payment of leases			)	(562	)
Financial debts paid- principal	8		)	(14,552	)
Financial debts paid- interests	8		)	(11,667	)
Net Cash Flow applied to financing activities			)	(21,482	)
Net decrease in cash and cash equivalents			)	(3,270	)
Changes in cash and cash equivalents
Cash and cash equivalents at the beginning of the period				121,763
Net decrease in cash and cash equivalents			)	(3,270	)
Inflation adjustment generated by cash and cash equivalents				14,846
Foreign Exchange differences by cash and cash equivalents			)	(3,156	)
Cash and cash equivalents at the end of the period				130,183

All values are in US Dollars.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format

NOTE 1 – COMPANY ACTIVITIES

Aeropuertos Argentina 2000 S.A. was incorporated in 1998, after the consortium of companies won the national and international bid for the concession rights for the use, management and operation of the “A” Group of the Argentine National Airport System. “A” Group includes 33 airports that operate in Argentina (the “Concession”).

Currently, with the incorporation into Group A of the SNA of the airports of El Palomar (by Decree No. 1107/17) and Rio Hondo (by Resolution ORSNA No. 27/21 Decree), the Company has the concession rights for the operation, administration and operation of 35 airports.

The Concession was granted through the Concession Agreement entered into between the Argentine National State and the Company, dated February 9, 1998. The Concession Agreement was modified and supplemented by the Agreement of Adequacy of the Concession Contract signed between the Argentine National State and the Company, dated April 3, 2007 approved by Decree No. 1799/07 (hereinafter the Memorandum of Agreement) and by Decree No. 1009/20 dated December 16, 2020, which approves the 10-year extension of the initial completion period of the Concession (which operated on February 13, 2028) maintaining exclusivity under the terms established in the Technical Conditions for the Extension (hereinafter the Technical Conditions for the Extension).

Hereinafter, the Concession Agreement will be referred to, as modified and supplemented by the memorandum of Agreement and by the Technical Conditions for the Extension, as the Concession Agreement.

By virtue of the provisions of the Technical Conditions for the Extension, the concession completion period is February 13, 2038 and the exclusivity provided in clauses 3.11 and 4.1 of the Concession Agreement will be maintained with the following exceptions: (i) The zones of influence in the interior of the country are canceled, but not in the area of the Metropolitan Region of Buenos Aires (RMBA) made up of the Ezeiza, Aeroparque, San Fernando and Palomar airports (ii) the exclusivity in the areas of influence will be maintained throughout the national territory for the activity of fiscal warehouses (iii) the exclusivity and from the area of influence for the realization of new airport infrastructure projects in the Rio de la Plata promoted by the National Public Sector, when due to its characteristics it cannot be financed and operated by the Company.

In September 2021, based on the detrimental effects that the COVID-19 pandemic had on air traffic, the ORSNA approved through the Resolution N° 60/21 the postponement to December 2022 of the following commitments:

(i)	programming of funds for works and rescue<br> of preferred shares $ 406.5 million and
(ii)	regularization of the specific allocation<br> of income owed for 2020.
---	---

The ORSNA deferred until June 2023 the adjustment necessary to balance the financial projection of income and expenses. On July 28, 2023, the ORSNA notified the issuance of Resolution RESFC-2023-56-APN-ORSNA#MTR by which it decided to approve the conditions and conclusions established in the Report prepared by the ECONOMIC and FINANCIAL REGULATION MANAGEMENT referring to the Review of the Financial Projection of Income and Expenses (PFIE) of the Concession of Group “A” of the National Airport System corresponding to the period 2019-2023, which provides that its conclusion will be carried out at the time of verifying the recovery of the international passenger traffic at values similar to 2019.

NOTE 1 – COMPANY ACTIVITIES (Contd.)

By virtue of this, the Company made a judicial presentation (AEROPUERTOS ARGENTINA 2000 SA C/ ORSNA - RES 56/23 S/PROCESO DE CONOCIMIENTO) within the framework of the agreements entered into in File 56.695/2019.

Within the framework of what was resolved by Resolution RESFC-2023-56-APN-ORSNA#MTR, and within the review process corresponding to the period 2018-2022, the ORSNA issued resolutions RESFC-2023-65-APN-ORSNA#MTR and RESFC-2023-66-APN-ORSNA#MTR. The Company filed an appeal for reconsideration against said resolutions and requested the suspension of their effects.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

On November 27, 2023, ORSNA and the Company signed a Minute by which they agreed: (i) to suspend the ongoing procedural deadlines until June 30, 2024, (ii) that the Company must contract at its own expense a passenger traffic consulting study; (iii) postpone until May 30, 2024 the ordinary annual review of the PFIE of the Concession, corresponding to all periods until December 31, 2023.

To date, the Company has fulfilled the commitments assumed.

Furthermore, under the terms of the concession contract, the National State has the right to rescue the Concession as of February 13, 2018. In the event that the National State decides to rescue the Concession, it must pay the Company compensation.

NOTE 2 - BASIS FOR CONSOLIDATION

The Condensed Consolidated Interim Financial Statements include the assets, liabilities and results of the following subsidiaries (hereafter the Group):

Subsidiaries ^(1)^				Net <br> Shareholders <br> ‘equity at<br> closing
				Millions<br> of
Servicios<br> y Tecnología Aeroportuarios S.A. ^(2)^	14,398,848	99.30	%		(942	)	1,675
Cargo &<br> Logistics S.A. ^(3)^	1,614,687	98.63	%		-		1
Aero Assist Handling S.A.U.	100,000	100.00	%		34		34
Paoletti<br> América S.A. ^(3)^	6,000	50.00	%		-		-
Texelrío S.A.	84,000	70.00	%		193		42
Villalonga<br> Furlong S.A ^(3) (4)^	56,852	1.46	%		-		-

All values are in US Dollars.

(1)	Companies based in Argentina.
(2)	Includes adjustments under IFRS for the preparation<br> and presentation of the corresponding Financial Statements.
---	---
(3)	Not consolidated due to low significance.
---	---
(4)	The Company directly and indirectly owns<br> 98.53% of the capital stock and votes of this entity.
---	---

The accounting policies of the subsidiaries have been modified, where necessary, to ensure consistent application with the Group accounting policies.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 - BASIS FOR CONSOLIDATION (Contd.)

The Company holds 99.3% of the shares of Servicios y Tecnología Aeroportuarios S.A. (Sertear), which purpose is to manage and develop activities related to duty-free zones, import and export operations, exploit and manage airport-related services, provide transportation services (both passenger and cargo), and warehouse usage services.

Cargo & Logistics S.A. owns 98.42% of the shares of Villalonga Furlong S.A. and the class "B" shares of Empresa de Cargas Aereas del Atlántico Sud S.A. (they represent 45% of its share capital), which is in liquidation. The remaining 55% of the shares (class "A") of Empresa de Cargas Aereas del Atlántico Sud S.A. is owned by the National State – Ministry of Defense. Air Cargo Company of Atlántico Sud S.A. that is in liquidation as of the date of presentation of these financial statements, being dissolved by application of the provisions of article 94, paragraph 2 of law 19,550.

The Company holds 50% of the capital stock and votes of Paoletti América S.A. Pursuant to shareholder agreements, AA2000 is in charge of the administration of Paoletti America S.A, and also appoints the Chairman of the Board of Directors, who, in accordance with the corporate by-laws, has a double vote in case of a tie voting.

The Company owns 70% of the capital and votes of Texelrio S.A. whose corporate purpose is, among others, to develop, operate and manage all kinds of services related to maintenance of parks and airports.

In addition, the Company owns 100% of the voting capital of Aero Assist Handling S.A.U. which purpose is to operate external commerce, cargo agent services and passengers, and general sales agent of air, maritime, and land companies, among others.

NOTE 3 – ACCOUNTING POLICIES

These Interim Condensed Consolidated Financial Statements of the Company are presented in millions of Argentine pesos, except for share data or when otherwise indicated. All amounts are rounded to millions of Argentine pesos unless otherwise indicated. As such, non-significant rounding differences may occur. A dash (“-”) indicates that no data was reported for a specific line item in the relevant financial year or period or when the relevant information figure, after rounding, amounts to zero. The Company’s Board of Directors approved them for issuance on May 8, 2024.

The CNV, through article 1 of Chapter III of Title IV of the CNV Standards (N.T. 2013 and mod.), has established the application of Technical Resolution No. 26 of the FACPCE (and its modifications), which adopt the standards of IFRS accounting (or IFRS accounting standards for its acronym in English), issued by the IASB, for entities included in the public offering regime, either for their capital or for their negotiable obligations, or that have requested authorization to be included in the aforementioned regime.

Application of those standards is mandatory for the Company as from the fiscal year beginning on January 1 2012. Therefore, the transition date, as established in the IFRS 1 “First Time Adoption of the IFRS” was January 1, 2011.

NOTE 3 – ACCOUNTING POLICIES (Contd.)

These Consolidated Condensed Interim Financial Statements of AA2000 for the three-month period ended March 31, 2024 are presented based on the application of the guidelines established in IASB No. 34 “Intermediate Financial Information”. Therefore, they must be read together with the Company's annual consolidated financial statements as of December 31, 2023 prepared in accordance with IFRS, as issued by the IASB and IFRIC Interpretations. (IFRIC for its acronym in English).

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

1) Comparative Information

The information included in these financial statements was extracted from the Condensed Consolidated Interim Financial Statements of the Company as of March 31, 2023 and from the Consolidated Financial Statements as of December 31, 2023, timely approved by the Company’s Board and Shareholders and restated at the closing currency at March 31, 2024, based on the application of IASB 29 (see Note 3.25 from the annual Consolidated Financial Statements as of December 31, 2023)

2) Controlled

The Company controls an entity when the group is exposed to, or has the rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The subsidiaries are consolidated as from the date control is transferred to the Company. They are deconsolidated from the date that control ceases. (See Note 2).

Inter-company transactions, balances and unrealized gains or transactions between Group companies are eliminated. Unrealized losses are also eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group’s accounting policies.

3) Segment Information

The Company is managed as a single unit. It does not evaluate the performance of the airports on a standalone basis but considering all airports as a whole. Therefore, for the purposes of segment information, there is only one business segment.

The Argentine National Government granted the Company the concession of the “A” Group airports of the SNA under the basis of “cross-subsidies”: i.e., the income and funds generated by some of the airports should subsidize the liabilities and investments of the remaining airports, in order for all airports to be compliant with international standards as explained below.

All airports must comply with measures of operative efficiency that are independent from the revenues and funds they generate. All works performed must follow international standards established by the respective agencies (IATA, OACI, etc.).

Revenues of the Company comprise non-aeronautical revenues and aeronautical revenues; the latter being the tariffs determined by the ORSNA and regulated on the basis of the review of the Financial Projection of Income and Expenses in order to verify and preserve the equilibrium of the variables on which it was originally based.

NOTE 3 – ACCOUNTING POLICIES (Contd.)

3) Segment Information (Contd.)

The investment decisions are assessed and made with the ORSNA based on the master plans of the airports considering the needs of each airport based on expected passenger flow and air traffic, in the framework of the standards previously mentioned.

4) Accounting policies

The collection policies adopted for these interim financial statements are consistent with those used in the Consolidated Financial Statements as of December 31, 2023.

5) Changes in accounting policies and disclosures

There were no changes in the Group's accounting policies based on the effective application standards issued by the IASB as of January 1, 2024.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

6) Estimates

The preparation of financial statements in accordance with IFRS requires the use of estimates. It also requires management to exercise its judgment in the process of applying the Group accounting policies.

In the preparation of these Financial Statements the significant areas of judgement by management in the application of the Company’s accounting policies and the main areas of assumptions and estimates are consistent to those applied in the Financial Statements for the year ended December 31, 2023.

7) Foreign currency conversion and financialinformation in hyperinflationary economies

Functional and presentation currency

The figures included in these financial statements were measured using their functional currency, that is, the currency of the primary economic environment in which the Company operates. The functional currency of the Company is the Argentine peso, which is the same as the presentation currency of the financial statements.

IAS 29 "Financial information in hyperinflationary economies" requires that the financial statements of an entity whose functional currency is that of a hyperinflationary economy be expressed in terms of the current unit of measurement at the reporting date of the reporting period, regardless of whether they are based on the historical cost method or the current cost method. For this, in general terms, inflation produced from the date of acquisition or from the revaluation date, as applicable, must be computed in the non-monetary items.

These requirements also correspond to the comparative information of these Consolidated financial statements.

NOTE 3 – ACCOUNTING POLICIES (Contd.)

7) Foreign currency conversion and financialinformation in hyperinflationary economies (Contd.)

Functional and presentation currency (Contd.)

Argentina should be considered as a hyperinflationary economy for accounting purposes, the Company Management understands that there is sufficient evidence to conclude that Argentina is a hyperinflationary economy under the terms of IAS 29, as of July 1, 2018. It is for this reason that, in accordance with the IAS 29, these Consolidated Financial Statements are restated reflecting the effects of inflation in accordance with the provisions of the standard.

In turn, Law No. 27,468 (BO 04/12/2018) amended Article 10 of Law No. 23,928 and its amendments, establishing that the repeal of all legal norms or regulations that establish or authorize indexation by prices, monetary update, variation of costs or any other form of repowering of debts, taxes, prices or rates of goods, works or services, does not include financial statements, in respect of which the provisions of the article 62 in fine of the General Law of Companies No. 19,550 (TO 1984) and its amendments will be applied. Also, the aforementioned legal body ordered the repeal of Decree No. 1269/2002 of July 16, 2002 and its amendments and delegated to the National Executive Power (PEN), through its controlling entities, to establish the date from the which the provisions cited in relation to the financial statements presented will have effect. Therefore, through its General Resolution 777/2018 (BO 28/12/2018), the National Securities Commission (CNV) established that issuers subject to its control should apply to the annual financial statements, for interim and special periods, that close as of December 31, 2018 inclusive, the method of restating financial statements in a homogeneous currency as established by IAS 29.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

In accordance with IAS 29, the financial statements of an entity reporting in the currency of a hyperinflationary economy must be reported in terms of the unit of measurement in effect at the date of the financial statements. All amounts in the statement of financial position that are not indicated in terms of the current unit of measurement as of the date of the financial statements should be updated by applying a general price index. All the components of the income statement should be indicated in terms of the unit of measure updated as of the date of the financial statements, applying the change in the general price index that has occurred since the date on which the income and expenses were originally recognized in the financial statements.

The adjustment for inflation in the initial balances was calculated considering the indexes established by the FACPCE based on the price indexes published by the INDEC. As of March 31, 2024, the price index amounted to 5,429.0116, with inflation for the three-month period of 53.6% and year-on-year of 293.1%.

Inflation adjustment

In an inflationary period, any entity that maintains an excess of monetary assets over monetary liabilities will lose purchasing power, and any entity that maintains an excess of monetary liabilities over monetary assets will gain purchasing power, provided that such items are not subject to a mechanism of adjustment.

Briefly, the re-expression mechanism of IAS 29 establishes that monetary assets and liabilities will not be restated since they are already expressed in the current unit of measurement at the end of the reporting period. Assets and liabilities subject to adjustments based on specific agreements will be adjusted in accordance with such agreements

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 3 – ACCOUNTING POLICIES (Contd.)

7) Foreign currency conversion and financialinformation in hyperinflationary economies (Contd.)

Inflation adjustment (Contd.)

The non-monetary items measured at their current values at the end of the reporting period, such as the net realization value or others, do not need to be re-expressed. The remaining non-monetary assets and liabilities will be re-expressed by a general price index. The loss or gain from the net monetary position will be included in the comprehensive net result of the reporting period, revealing this information in a separate line item.

The following is a summary of the methodology used for the preparation of these Condensed Consolidated Interim Financial Statements:

-	Non-monetary assets and liabilities: non-monetary<br> assets and liabilities (property, plant and equipment, intangible assets, rights of use,<br> deferred profits and additional allowances) updated by the adjustment coefficients corresponding<br> to the date of acquisition or origin of each of them, as applicable. The income tax derived<br> has been calculated based on the restated value of these assets and liabilities;
-	Monetary assets and liabilities, and monetary<br> position result: monetary assets and liabilities, including balances in foreign currency,<br> by their nature, are presented in terms of purchasing power as of March 31, 2024. The<br> financial result generated by the net monetary position reflects the loss or gain that is<br> obtained by maintaining an active or passive net monetary position in an inflationary period,<br> respectively and is exposed in the line of RECPAM in the Statement of Comprehensive Income;
---	---
-	Equity: the net equity accounts are expressed<br> in constant currency as of March 31, 2024, applying the corresponding adjustment coefficients<br> at their dates of contribution or origin;
---	---
-	Results: the items of the Individual Financial<br> Statements have been restated based on the date on which they accrued or were incurred, with<br> the exception of those associated with non-monetary items (depreciation and amortization<br> expenses), which are presented as a function of the update of the non-monetary items to which<br> they are associated, expressed in constant currency as of March 31, 2024, through the<br> application of the relevant conversion factors.
---	---

The comparative figures have been adjusted for inflation following the same procedure explained in the preceding points.

In the initial application of the adjustment for inflation, the equity accounts were restated as follows:

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 3 – ACCOUNTING POLICIES (Contd.)

7) Foreign currency conversion and financialinformation in hyperinflationary economies (Contd.)

Inflation adjustment (Contd.)

-	The capital was restated from the date of subscription<br> or from the date of the last adjustment for accounting inflation, whichever happened later.<br> The resulting amount was incorporated into the "Capital adjustment" account.
-	The other result reserves were not restated<br> in the initial application.
---	---

With respect to the evolution notes of non-monetary items for the year, the balance at the beginning includes the adjustment for inflation derived from expressing the initial balance to the currency of current purchasing power.

Transactions and balances

Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the transaction dates (or valuation where items are re-measured).

Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end of the assets and liabilities denominated in foreign currency are recognized in the statement of comprehensive income.

Foreign exchange gains and losses are shown in “Finance Income” and/or “Finance Expense” of the comprehensive statement of income.

Exchange rates used are the following: buying rate for monetary assets and selling rate for monetary liabilities, applicable at year-end according to ANB, and at the foreign currency exchange rate applicable at the transaction date.

8) Contingencies

The Company has contingent liabilities for legal claims related to the normal course of business. It is not expected that any significant liabilities other than those provisioned will arise from contingent liabilities.

9) Income tax and Deferred tax - Tax revalued- Tax inflation adjustment

The income tax income in the three-month period ended at March 31, 2024 was a loss of $95,255 million.

In order to determine the taxable net result at the end of this period, the adjustment for inflation determined in accordance with articles N ° 95 to N ° 98 of the income tax law was incorporated to the tax result, for $216,071, because as of March 31, 2024, the variation of the IPC for the period of 36 months at the end of fiscal year 2024 will exceed 100%.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 4 - SALES INCOME

	Three months<br> at
	03.31.2024	03.31.2023
	Millions<br> of
Air station use rate			81,637
Landing fee			6,628
Parking fee			2,433
Total aeronautical income			90,698
Total non-aeronautical income			67,766
Total			158,464

All values are in US Dollars.

As of March 31, 2024 and 2023, "over the time" income from contracts with customers for the three-month periods was $160,882 million and $131,720 million, respectively.

NOTE 5 - COSTS OF SALES, ADMINISTRATIVE, DISTRIBUTION,AND SELLING EXPENSES

5.1. Sales Cost

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Specific allocation of income			23,431
Airport services and maintenance			16,551
Amortization of intangible assets			16,489
Depreciation of property, plant and equipment			42
Salaries and social charges			26,177
Fee			205
Utilities and fees			3,343
Taxes			924
Office expenses			2,606
Insurance			207
Depreciation rights of use			719
Total			90,694

All values are in US Dollars.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 5 - COSTS OF SALES, ADMINISTRATIVE, DISTRIBUTION,AND SELLING EXPENSES (Contd.)

5.2. Distribution and marketing expenses

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Amortization of intangible assets			2
Salaries and social charges			266
Fees			1
Utilities and fees			3
Taxes			8,118
Office expenses			2
Advertising			216
Provision for bad debts			684
Total			9,292

All values are in US Dollars.

5.3. Administrative expenses

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Airport services and maintenance			166
Amortization of intangible assets			103
Salaries and social charges			3,307
Fees			496
Utilities and fees			12
Taxes			1,084
Office expenses			988
Insurance			70
Fees to the Board of Directors and the<br> Supervisory Committee			59
Total			6,285

All values are in US Dollars.

NOTE 6 - OTHER ITEMS OF THE COMPREHENSIVEINCOME STATEMENT

6.1Other net incomes and expenses

	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Trust for Strengthening				3,903
Other		)		(373	)
Total				3,530

All values are in US Dollars.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 6 - OTHER ITEMS OF THE COMPREHENSIVEINCOME STATEMENT (Contd.)

6.2Finance Income

	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Interest				6,352
Foreign Exchange differences		)		(4,497	)
Total		)		1,855

All values are in US Dollars.

6.3Financial Costs

	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Interest		)		(12,181	)
Foreign Exchange differences				15,900
Total				3,719

All values are in US Dollars.

6.4Income Tax

	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Current		)		4
Deferred		)		(27,798	)
Total		)		(27,794	)

All values are in US Dollars.

NOTE 7 – INTANGIBLE ASSETS

		03.31.2024
	Note	Millions of
Original values:
Initial Balance				2,072,711
Acquisitions of the period				23,612
Balance at March 31				2,096,323
Accumulated Amortization:
Initial Balance			)	(778,879	)
Amortization of the period	5		)	(16,594	)
Balance at March 31			)	(795,473	)
Net balance at March 31				1,300,850

All values are in US Dollars.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 8 - FINANCIAL DEBTS

8.1 Changes in financial debt:

	03.31.2024
	Millions of
Initial Balance			605,585
New financial debts			5,299
Financial debts paid		)	(26,219	)
Accrued interest			9,898
Foreign Exchange differences		)	(16,352	)
Inflation adjustment			1,576
Total Net Balance at March 31			579,787

All values are in US Dollars.

8.2 Breakdown of financial debt

	03.31.2024
	Millions of
Non-current Financial Debts
Bank borrowings			12,423
Negotiable Obligations			760,109
Cost of issuance of NO		)	(1,475	)
			771,057
Current Financial Debts
Bank borrowings			12,621
Negotiable Obligations			19,292
Bank overdrafts			77
Cost of issuance of NO		)	(384	)
			31,606
			802,663

All values are in US Dollars.

As of March 31, 2024 and December 31, 2023, the fair value of the financial debt amounts to $528,817 million and $752,781 million, respectively. Said valuation method is classified according to IFRS 13 as hierarchy of fair value Level 2 (unadjusted quoted prices in active markets for identical assets or liabilities).

These Condensed Consolidated Interim Financial Statements do not include all the information and disclosure on financial debt management required in the annual financial statements, so they must be read together with the audited Consolidated Financial Statements as of December 31, 2023.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 8 - FINANCIAL DEBTS (Contd.)

8.3 Negotiable Obligations

Class	Start	Maturity			Currency
Guaranteed<br> with Maturity in 2027 ^(1)(2)^	02.2017	02.2027	6.875	%<br> ^(5)^	US	400.0
Class I<br> Series 2020 ^(1)(2)(3)^	04.2020	02.2027	6.875	%	US	306.0
Class I<br> Series 2021 - Additional ^(1) (2) (3)^	10.2021	08.2031	8.500	%	US	272.9
Class IV<br> ^(2) (3)^	11.2021	11.2028	9.500	%	US	62.0
Class V<br> ^(3)^	02.2022	02.2032	5.500	%	US<br> (6)	138.0
Class VI<br> ^(3)^	02.2022	02.2025	2.000	%	US<br> (6)	36.0
Class IX<br> ^(3)^	08.2022^(4)^	08.2026	0.000	%	US<br> (6)	32.7
Class X<br> ^(3)^	07.2023	07.2025	0.000	%	US<br> (6)	25.1

All values are in US Dollars.

(1) These NOs are guaranteed in the first degree with the international and regional airport use rates and the rights to compensation of the concession, and in the second degree, with the income assigned from the cargo terminal.

(2) Corresponds to NOs issued under US legislation, from the state of New York.

(3) Issued under the Global Program for the issuance of Negotiable Obligations approved by the CNV on 04.12.2020.

(4) On 07/2023, an additional amount was issued for US$2.7 million, with the same conditions as the original issue.

(5) During the PIK Period (until 05.01.2021) the interest rate was 9.375% per year, period in which the amount of interest was capitalized quarterly. After said period, the interest rate of the NOs is applied.

(6) The reference NOs are denominated in United States Dollars but payable in Argentine Pesos at the BCRA Communication Reference "A" 3500 exchange rate.

The main covenants of the international NOs require compliance with certain financial ratios, as well as the restriction of incurring additional debt and limitations on the payment of dividends if any breach has occurred. As of March 31, 2024, the Company is in compliance with financial covenants

8.4 Bank debt

Institution	Start	Maturity			Currency
Province of Buenos Aires (1)	04.2019	07.2024	7	%	US	3.1	0.1	0.3
Syndicated Loan - Off Shore	11.2021	11.2024	8.500	%	US	18.0	6.7	8.9
ICBC - Dubai Branch	07.2022	10.2025	SOFR+<br> 7.875	%^(3)^	US	10.0	10.0	10.0
Offshore Renegotiation	03.2023	03.2024	76.000	%		1,186.0	-	1,186.0
Onshore Renegotiation	09.2023	01.2024	15.500	%	US	0.5	-	0.5
Citibank - Overdraft	09.2023	12.2024	15.500	%	US	0.1	0.1	0.1

All values are in US Dollars.

(1) The loan was granted in four tranches, all of them with the same conditions.

(2) Balances in the currency of origin of the financial instrument. In the case of Argentine pesos, the value is expressed in the homogeneous closing currency.

(3) Plus applicable tax withholdings.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 8 - FINANCIAL DEBTS (Contd.)

8.4 Bank debt (Contd.)

Citibank - Overdraft

As of March 31, 2024, the overdraft lines that were taken in 2023 were cancelled.

NOTE 9 - COMPOSITION OF CERTAIN ITEMS OF THECONSOLIDATED STATEMENTS OF FINANCIAL POSITION

9.1 Other receivables

9.1.1Other non-current receivables

		03.31.2024
	Note	Millions of
Trust for Strengthening	10.1		28,109
Total			28,109

All values are in US Dollars.

9.1.2Other current receivables

		03.31.2024
	Note	Millions of
Expenses to be recovered			406
Guarantees granted			2
Related parties	10.1		575
Tax credits			5,432
Prepaid Insurance			1,074
Others			8
Total			7,497

All values are in US Dollars.

9.2Trade receivables

		03.31.2024
	Note	Millions of
Trade receivables				76,558
Related parties	10.1			559
Checks-postdated checks				1,477
Subtotal sales credits				78,594
Provision for bad debts			)	(9,502	)
Total				69,092

All values are in US Dollars.

Notes to the Condensed Consolidated InterimFinancial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 9 - COMPOSITION OF CERTAIN ITEMS OF THECONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Contd.)

9.2.1Changes in Bad Debt Provisions

		03.31.2024
	Note	Millions of
Initial balance				11,285
Increases /Recoveries of the period	5.2			684
Foreign exchange difference			)	896
Applications of the period			)	(499	)
Inflation adjustment			)	(2,052	)
Bad Debts provisions at March 31				10,314

All values are in US Dollars.

9.3.1Non-current investments

		03.31.2024
	Note	Millions of
Negotiable obligations			61,882
Negotiable obligations of related companies	10.1		4,270
Total			66,152

All values are in US Dollars.

9.3.2Current investments

		03.31.2024
	Note	Millions of
Other financial assets of related companies	10.1		18,356
Other financial assets			11,998
Negotiable Obligations			6,122
Total			36,476

All values are in US Dollars.

9.4Cash and cash equivalents

		03.31.2024
	Note	Millions of
Cash and funds in custody			267
Banks	13		82,433
Checks not yet deposited			323
Term deposits and others			28,829
Total			111,852

All values are in US Dollars.

9.5 Accounts payable and other

9.5.1Accounts payable and other non-current

	03.31.2024
	Millions of
Suppliers		1,432
Total		1,432

All values are in US Dollars.

Notesto the Condensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 9 - COMPOSITIONOF CERTAIN ITEMS OF THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Contd.)

9.5.2 Accounts payable and Other current

			03.31.2024
	Note		Millions  of
Obligations to pay				18
Suppliers				43,374
Foreign suppliers				5,310
Related Parties		10.1		2,201
Salaries and social security liabilities				29,453
Other fiscal liabilities				2,643
Total				82,999

All values are in US Dollars.

NOTE 10 - BALANCESAND TRANSACTIONS WITH RELATED PARTIES

10.1 Balanceswith other related parties

Balances with other related companies at March 31, 2024 and December 31, 2023 are as follows:

	03.31.2024
Other receivables	Millions<br> of
Other related companies		575
Total		575

All values are in US Dollars.

	03.31.2024
Trade receivables	Millions of
Other related companies		559
Total		559

All values are in US Dollars.

	03.31.2024
Investments	Millions of
Other related companies - non-current		4,270
Other related companies - current (1)		18,356
Total		22,626

All values are in US Dollars.

1) As of December 31, 2023, it includes a loan granted on June 9, 2023, which was renewed on December 6, 2023, to Compañía General de Combustibles S.A. for US$14.8 million with a T.N.A. of 4.5%. The loan is for a term of 6 months with cancellation in a single payment of principal and interest at maturity.

Notes to theCondensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 10 - BALANCESAND TRANSACTIONS WITH RELATED PARTIES (Contd.)

10.1 Balanceswith other related parties (Contd.)

	03.31.2024
Accounts payable and other	Millions of
Other related companies		2,201
Total		2,201

All values are in US Dollars.

The balances with the Argentine National State as of March 31, 2024 and December 31, 2023 are as follows:

	03.31.2024
	Millions of
Debt - Specific allocation of income		10,610
Credit - Strengthening Trust ^(1)^		28,109

All values are in US Dollars.

(1) To fund the investment commitments of the Company.

10.2 Operationswith related parties

Transactions with related parties during the three-month periods ended March 31, 2024 and 2023 are as follows:

With Proden S.A. for office rental and maintenance, the Company has allocated $761 million and $727 million to the cost, respectively.

The Company has allocated to the cost $828 million and $822 million, respectively, with Grass Master S.A.U. for airport maintenance.

With Tratamientos Integrales América S.A.U for airport maintenance, the Company has allocated $233 million and $267 million to the cost, respectively.

The Company has allocated to the cost $245 million and $255 million, respectively, with Servicios Integrales América S.A. for services of systems and technology.

With Compañía de Infraestructura y Construcción S.A. for maintenance at airports, the Company has allocated $523 million to the cost for the period ended at March 31, 2024.

With Servicios Aereos Sudamericanos S.A. for aeronautical services, the Company has allocated $449 million for the period ended at March 31, 2024.

The Company has recorded commercial income of $498 million and $323 million with Duty Paid S.A., respectively.

****

Notes to theCondensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 10 - BALANCESAND TRANSACTIONS WITH RELATED PARTIES (Contd.)

10.2 Operationswith related parties (Contd.)

Furthermore, short-term compensation to key management was $324 million and $295 million for the three-month periods ended at March 31, 2024 and 2023, respectively.

Corporación America S.A. is the direct owner of 45.90% of the common shares of the Company, and an indirect owner through Corporación America Sudamericana S.A of 29.75% of the common shares of the Company, therefore is the immediate controlling entity of the Company.

Corporación America S.A. is controlled by Cedicor S.A., owner of 97.2186% of its capital stock. Cedicor is, in turn, the direct holder of 9.35% of the shares with voting rights of the Company. Cedicor S.A., is 100% controlled by American International Airports LLC, which is in turn 100% controlled by Corporación América Airports S.A.

The ultimate beneficiary of the Company is Southern Cone Foundation. Its purpose is to manage its assets through decisions adopted by its independent Board of Directors. The potential beneficiaries are members of the Eurnekian family and religious, charitable and educational institutions.

Notes to theCondensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 11 – PROVISIONS AND OTHERCHARGES

	At 01.01.24										Total Non<br> Current
	Millions of										Millions of
Litigations		275	(307	)	(1,442	)	-		146	2,725		1,518
Deferred Income		1,849	-		(5,588	)	(2,405	)	410	15,897		13,172
Guarantees Received		4	19		(867	)	-		1	1,937		1,937
Upfront fees from concessionaires		401	-		-		(365	)	-	4,326		1,401
Others		1	(29	)	(1,499	)	40		191	2,928		491
Total		2,530	(317	)	(9,396	)	(2,730	)	748	27,813		18,519

All values are in US Dollars.

	At 01.01.23										Total Non<br> Current
	Millions of										Millions of
Litigations		240	(535	)	(769	)	-		468	3,775		2,104
Deferred Income		1,120	-		(1,360	)	(2,099	)	1,230	13,211		10,114
Trust for works		3,726	(5,979	)	(1,457	)	605		-	5,928		5,928
Guarantees Received		460	(122	)	(71	)	-		-	1,796		1,796
Upfront fees from concessionaires		86	-		-		(208	)	-	3,494		880
Others		4	(1,191	)	(1,203	)	896		114	5,640		2,955
Total		5,636	(7,827	)	(4,860	)	(806	)	1,812	33,844		23,777

All values are in US Dollars.

Notes to theCondensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 12 - FOREIGNCURRENCY ASSETS AND LIABILITIES

Item	Foreigncurrency typeand amount at03.31.2024
Assets
Current Assets
Net trade receivables	U$S	44	855.00	38,039	58,889
Investments	U$S	21	855.00	17,834	25,025
Cash and cash equivalents	U$S	60	855.00	51,703	81,923
Total current assets				107,576	165,837
Assets
Non-Current Assets
Investments	U$S	57	855.00	48,890	66,153
Total Non-Current Assets				48,890	66,153
Total assets				156,466	231,990
Liabilities
Current Liabilities
Provisions and other charges	U$S	1	858.00	1,268	2,604
Financial debts	U$S	53	858.00	45,209	49,473
Lease liabilities	U$S	3	858.00	2,256	3,265
Commercial accounts payable and others	U$S	13	858.00	11,325	19,857
	EUR	3	929.5572	2,466	3,519
Total current liabilities				62,524	78,718
Non-Current Liabilities
Provisions and other charges	U$S	4	858.00	3,681	4,902
Financial debts	U$S	570	858.00	488,943	772,534
Lease liabilities	U$S	4	858.00	3,248	5,396
Commercial accounts payable and others	U$S	1	858.00	933	1,432
Total non-current liabilities				496,805	784,264
Total liabilities				559,329	862,982
Net liability position				402,863	630,992

NOTE 13 –OTHER RESTRICTED ASSETS

Other than what is mentioned in Note 1 and 6, other receivables in current assets at March 31, 2024 and December 31, 2023 include $1 million and $2 million corresponding to guarantees granted to third parties in connection with lease agreements. Likewise, as of March 31, 2024, and December 31, 2023, under Cash and cash equivalents, there are balances in bank accounts specifically earmarked for the cancellation of Series 2021 and Class IV negotiable obligations for $5,158 million and $7,286 million, respectively.

Notes to theCondensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 14 - CAPITAL STOCK

At March 31, 2024 capital stock is as follows:

	Par Value

Integrated and subscribed
Registered in the Public Registry

All values are in US Dollars.

The Share Capital is made up of 258,517,299 ordinary shares with a par value of $1 each and one vote per share.

NOTE 15 - RESOLUTION OF THE ORDINARYGENERAL MEETINGS, SPECIAL CLASS A, B, C AND D AND SPECIAL PREFERRED SHARES MEETINGS OF AEROPUERTOS ARGENTINA 2000 S.A. FROM APRIL26, 2023 AND APRIL 24, 2024 (presented in $ in the currency of the date of the assemblies)

At the ordinary and special general meeting of classes A, B, C and D shares, held on April 26, 2023, it was resolved that the positive result of $40,638,030,971 that, after absorbing the accumulated losses of the previous year for the sum of ($22,199,777,489), amounted to $18,438,253,482, has the following destination:

(i)	$614,780,045<br> to constitute the legal reserve, up to 20% of the capital stock plus the capital adjustment;<br> and
(ii)	the balance<br> of $17,823,473,437 to establish an optional reserve for the execution of future works plans<br> and to guarantee the payment of future dividends, if applicable.
---	---

At the ordinary and special general meeting of classes A, B, C and D shares, held on April 24, 2024, it was resolved that the positive result of $9,406,678,415 has the following destination:

(i)	$58,044,335<br> to the constitution of the legal reserve, up to 20% of the share capital plus the capital<br> adjustment: and
(ii)	the balance<br> of $9,348,634,080 to the constitution of an optional reserve for the execution of future<br> works plans and to guarantee the payment of future dividends, if applicable
---	---

NOTE 16 –EARNINGS PER SHARE

Relevant information for the calculation per share:


Income for the period (in millions of )	151,111	30,562
Amount of ordinary shares (millions)	259	259
Earnings per shares ( per share)	584.5295	118.0000

All values are in US Dollars.

Notesto the Condensed Consolidated Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 17- FINANCIALRISK MANAGEMENT

The Company is exposed by its activities to several financial risks: market risk (including risk of exchange rate, risk of fair value due to interest rate and price risk), credit risk and liquidity risk.

These Condensed Consolidated Interim Financial Statements must be read in light of the economic context in which the Company operates, which was stated in the annual Consolidated Financial Statements in note 22. Inflation for the first quarter of 2024 and year-on-year are indicated in note 3, the devaluation for the quarter was 6% and some restrictions to access the MULC continue in force.

Volatility and uncertainty continue at the date of issuance of these Condensed Consolidated Interim Financial Statements, so the Company's Management permanently monitors the evolution of the variables that affect its businesses, to identify the potential impacts on its equity and financial situation and define the necessary courses of action.

These Condensed Consolidated Interim Financial Statements do not include all the information on financial risk management requested in the annual financial statements, thus they should be read together with the Consolidated Financial Statements audited at December 31, 2023.

NOTE 18 - EVENTSSUBSEQUENT TO THE END OF THE YEAR

As of the date the Company has sold the holding in BOPREAL Serie 2. The amount obtained from the sale was applied to imports debt.

Beyond the aforementioned, there have been no events and/or transactions that could significantly affect the equity and financial situation of the Company after the end of the period.

Summary Reportrequired by article 4 of Chapter III of Title IV of the

Rules ofthe National Securities Commission (N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

Presentationbase

The information contained in this Summary Report has been prepared in accordance with article 4 of Chapter III of Title IV of the CNV Regulations (N.T. 2013 and mod.) and must be read together with the Interim Condensed Consolidated Financial Statements as of March 31, 2024 presented in a comparative manner, prepared in accordance with IFRS standards.

In compliance with the provisions of the CNV regulations, the values corresponding to the interim periods of this informative review are expressed in constant currency at March 31, 2024, in accordance with International Accounting Standard N ° 29 “Financial information in hyperinflationary economies”. For more information, see Note 3.7 to the Consolidated Condensed Interim Financial Statements at March 31, 2024.

1. General considerations

International Financial Reporting Standards (IFRS)

Through article No. 1 of chapter III of title IV of the CNV Standards (NT 2013 and mod.) the application of Technical Resolution No. 26 of the FACPCE (and its modifications) has been established, which adopts the IFRS issued by the IASB, its modifications and the adoption circulars established by the FACPCE, for entities issuing shares and/or negotiable obligations. The application of such standards is mandatory for the Company as of the fiscal year beginning on January 1, 2012.

Seasonality

The Company's revenues are highly influenced by the seasonality of air traffic in Argentina. The traffic of planes and passengers and, consequently, the income of the Company are higher during the summer and winter months (December - February and July - August), because they are holiday periods.

During the year 2024, projects and works have been carried out at the different concessioned airports.

Ezeiza International Airport

The work is in progress:

-	Beacon ring<br> and main electrical substation;
-	New Feeders<br> 9 and 10 at 13.2 KV
---	---

Summary Reportrequired by article 4 of Chapter III of Title IV of the

Rules ofthe National Securities Commission (N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

1. General considerations (Contd.)

Jorge Newbery Airport

In execution works of:

-	External<br> works - sidewalks - landscaping - coastal filling and underground parking;
-	Expansion<br> of the South Platform – Stage 2.
---	---
-	Expansion<br> of the North Platform;
---	---

The remodeling work of the new Inspection and Search Point (PIR) has been contracted, with a scheduled start in April.

Rio Hondo Airport

The following works are in execution:

-	Maintenance<br> Infrastructure and Support Services; and
-	Expansion<br> and Remodeling of the Passenger Terminal.
---	---

Santa Rosa Airport

The remodeling and expansion works of the passenger terminal are underway.

San Rafael Airport

In execution works of:

-	Maintenance<br> Infrastructure and Support Services
-	New Passenger<br> Terminal.
---	---

Comodoro Rivadavia Airport

The New Beaconing work is in the process of being terminated due to lack of reactivation, after the stoppage due to the pandemic.

Iguazú Airport

The following works are in execution:

Dumping points
Aircraft sanitary effluent treatment;
Sewage Effluent Treatment Plant; and
Maintenance Infrastructure and Support Services

29

Summary Reportrequired by article 4 of Chapter III of Title IV of the

Rules ofthe National Securities Commission (N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

1. General considerations(Contd.)

San Juan Airport

The remodeling work of the passenger terminal is in execution.

La Rioja Airport

The works of the New Passenger Terminal have been terminated due to non-compliance by the supplier.

This stoppage has led to the consensual termination of the New Parking works.

The new tender to complete the works of the New Passenger Terminal and Parking is in the process of being studied by the bidders.

Jujuy Airport

Works finished:

Comprehensive remodeling of the passenger terminal; and
New Parking and Roads.

Resistencia Airport

The works are in progress:

Electrical Power Supply to the Control Tower;
Comprehensive remodeling of the passenger terminal

Works finished:

Alfa Taxiing Rehabilitation; and
Alfa Taxiing Beacon.

Formosa Airport

Work on the New passenger terminal is underway.

Salta Airport

The renovation and expansion work of the passenger terminal is underway

Summary Report required by article 4 of ChapterIII of Title IV of the

Rules of the National Securities Commission(N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

2. Equity structure

In order to appreciate the evolution of the Company's activities, the comparative consolidated equity structure of the financial statements at March 31, 2024, 2023, 2022, 2021 and 2020, is presented.

	03.31.24
	Millions<br> of
Current Asset		187,714		395,726	155,902	144,581
Non-current Assets		1,347,076		1,293,905	1,334,447	1,367,724
Total Assets		1,534,790		1,689,631	1,490,349	1,512,305
Current liabilities		165,992		353,997	333,144	258,982
Non- Current Liabilities		675,054		819,470	556,624	541,600
Total Liabilities		841,046		1,173,467	889,768	800,582
Net equity attributable to majority shareholders		693,933		516,152	600,569	711,240
Non-controlling interest		(189	)	12	12	483
Net Equity		693,744		516,164	600,581	711,723
Total		1,534,790		1,689,631	1,490,349	1,512,305

All values are in US Dollars.

Summary Report required by article 4 of ChapterIII of Title IV of the

Rules of the National Securities Commission(N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

3. Results structure

The following is a summary of the evolution of the consolidated statements of comprehensive income for the three-month periods ended at March 31, 2024, 2023, 2022, 2021 and 2020.

	03.31.24
	Millions<br> of
Gross Profit			67,793		44,359		10,330		41,124
Administrative<br> and distribution and marketing expenses		)	(15,577	)	(11,002	)	(6,745	)	(16,242	)
Other net income and expenses			3,530		2,661		(7,484	)	3,860
Operating profit			55,746		36,018		(3,899	)	28,742
Income and financial costs			5,574		7,421		2,225		(14,257	)
Result<br> by exposure to changes in the acquisition power of currency		)	(2,964	)	10,869		(5,236	)	(2,193	)
Income before tax			58,356		54,308		(6,910	)	12,292
Income tax		)	(27,794	)	(2,693	)	(3,357	)	(8,176	)
Result of the period			30,562		51,615		(10,267	)	4,116
Other comprehensive incomes			-		-		-		-
Comprehensive income for the period			30,562		51,615		(10,267	)	4,116
Result attributable to majority shareholders			30,597		51,615		(10,267	)	4,186
Non-controlling interest			(35	)	-		-		(70	)

All values are in US Dollars.

4. Cash flow structure

	03.31.24
	Millions<br> of
Cash Flow generated by operating<br> activities			18,291		15,888		10,731		13,439
Cash Flow (used<br> in) / generated by investing activities		)	(79	)	(84,830	)	2,472		1,226
Cash<br> Flow (used in) / generated by financing activities		)	(21,482	)	154,935		(10,393	)	(14,949	)
Net Cash Flow (used in) / generated<br> in the period		)	(3,270	)	85,993		2,810		(284	)

All values are in US Dollars.

Summary Report requiredby article 4 of Chapter III of Title IV of the

Rules of the NationalSecurities Commission (N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

5. Analysis of operations for the three-monthperiods ended at March 31, 2024 and 2023

5.1 Results of operations

Income

The following table shows the composition of consolidated revenues for the three-month periods ended at March 31, 2024 and 2023:

	03.31.2024	%			03.31.2023	%
Revenues	Millions<br> of	Revenues			Millions<br> of	Revenues
Aeronautical revenues			61.06	%			57.24	%
Non-aeronautical revenues			38.94	%			42.76	%
Total			100.00	%			100.00	%

All values are in US Dollars.

The following table shows the composition of the aeronautical revenues for the three-month periods ended at March 31, 2024 and 2023:

	03.31.2024	%			03.31.2023	%
Aeronautical revenues	Millions<br> of	Revenues			Millions<br> of	Revenues
Landing fee			8.35	%			7.31	%
Parking fee			3.23	%			2.68	%
Air station use rate			88.42	%			90.01	%
Total			100.00	%			100.00	%

All values are in US Dollars.

Costs

The cost of sales had the following variation:

	Millions<br> of
Costs of sales for the period ended at 03.31.2024
Costs of sales for the period ended at<br> 03.31.2023
Variation

All values are in US Dollars.

Distribution and marketing expenses

The distribution and marketing expenses had the following variation:

	Millions<br> of
Distribution and commercial expenses for the period<br> ended 03.31.2024
Distribution and commercial expenses<br> for the period ended at 03.31.2023
Variation

All values are in US Dollars.

5. Analysis of operations for the three- monthperiods ended at March 31, 2024 and 2023 (Contd.)

5.1 Results of operations (Contd.)

Administrative Expenses

The administrative expenses had the following variation:

	Millions<br> of
Administrative expenses for the period ended at<br> 03.31.2024
Administrative expenses for the period<br> ended at 03.31.2023
Variation

All values are in US Dollars.

Summary Report required by article 4 of ChapterIII of Title IV of the

Rules of the National Securities Commission(N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

Income and financial costs

Net financial income and costs totaled profits of $189,132 million during the three-month period ended at March 31, 2023 with respect to $5,574 million revenue during the same period of the previous year.

The variation is mainly due to losses arising from exposure to foreign currency.

Other incomes and expenditures

The other net income and expenses item recorded a gain of approximately $3,341 million during the three-month period ended March 31, 2023 compared to a gain of $3,530 thousand in the same period of the previous year.

5.2 Liquidity and Capital Resources

Capitalization

The total capitalization of the Group as of March 31, 2024 amounted to $1,366,409 million, composed of $533,046 million of financial debt and equity of $833,363 million, while the total capitalization of the Group as of March 31, 2023 amounted to $1,273,531 million, composed of $802,663 million of financial debt and equity of $693,744 million.

Debt as a percentage of total capitalization amounted to approximately 39.01% as of March 31, 2024 and 45.53% as of March 31, 2023.

Financing

See in detail Note 8 to these Condensed Consolidated Interim Financial Statements.

Summary Report required by article 4 of ChapterIII of Title IV of the

Rules of the National Securities Commission(N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

6. Index

The information refers to the periods ended at March 31, 2024, 2023, 2022, 2021 and 2020:


Liquidity<br> ^(1)^	1.459	1.014	0.866	0.550		0.680
Solvency<br> ^(1)^	1.094	0.789	0.704	0.703		0.880
Immobilization of capital	0.889	0.883	0.858	0.890		0.890
Cost effectiveness	0.199	0.045	0.090	(0.017	)	0.006

(1) Current liabilities and non-current liabilities do not include deferred profits or additional consideration for concessionaries.

7. Statistical data

Passengers

The information detailed below is based on extra-budgetary statistics compiled by the Company. Number of passengers (in thousands) for the three-month periods ended at March 31, 2024, 2023, 2022, 2021 and 2020:

	03.31.24
Airport	Thousands<br> of passengers
Aeroparque		3,785		3,643		2,721		152		2,278
Ezeiza		3,062		2,746		1,484		1,525		2,828
Córdoba		744		643		595		141		695
Bariloche		616		589		533		271		433
Mendoza		562		527		359		138		430
Iguazú		345		352		229		58		352
Salta		317		334		272		99		323
Tucumán		179		205		152		63		177
Jujuy		146		146		99		36		81
C. Rivadavia		128		122		80		33		121
Total		9,884		9,307		6,524		2,516		7,718
Overall total		10,562		9,960		7,060		2,705		8,702
Variation		6.0	%	41.1	%	161.0	%	-68.9	%	-18.0	%

Summary Report required by article 4 of ChapterIII of Title IV of the

Rules of the National Securities Commission(N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

7. Statistical data (Contd.)

Movement of aircraft

Amount of movement of aircraft for the three-month periods ended at March 31, 2024, 2023, 2022, 2021 and 2020 of the ten airports that represent more than 80% of the total movements of the airport system:

Airport
Aeroparque	31,188		28,409		22,113		1,646		21,186
Ezeiza	19,834		15,465		10,737		14,803		20,158
San Fernando	13,299		4,712		13,589		10,803		9,201
Córdoba	6,713		5,935		4,286		2,018		6,406
Mendoza	5,179		4,865		3,334		1,678		4,303
Bariloche	4,590		4,528		4,052		2,649		3,336
Salta	4,077		2,517		2,465		1,228		2,973
San Rafael	2,678		496		1,214		1,139		-
Iguazú	2,607		2,598		1,802		1,184		3,315
Mar del Plata	2,558		2,420		1,904		1,184		2,073
Total	92,723		71,945		65,496		38,332		72,951
Overall Total	110,140		81,985		79,623		47,908		90,015
Variations	34.3	%	3.0	%	66.2	%	-46.8	%	-19.1	%

Summary Report required by article 4 of ChapterIII of Title IV of the

Rules of the National Securities Commission(N.T. 2013 and mod.)

At March 31, 2024 presented in comparative form

Outlook for 2024

The first quarter of the year showed sustained growth in passengers in the international segment, which grew by 17% compared to the previous year, and reached 91% compared to the same level in 2019. In the domestic segment, traffic had a slight growth compared to 2019 of 2%, and was 1% above the same period last year.

For the remainder of 2024, we expect the volume of international passengers to continue on the path of recovery, although we see that the domestic segment will continue to be slightly affected by the macroeconomic context.

Simultaneously, we continue to monitor the Company's operating costs impacted by economic variables, which affect the cost structure and the level of activity.

On the other hand, during 2023 we strongly move forward in the development and execution of the capex program established in our contractual framework, reaching the milestone of contracting the total of phase I that will continue in execution during the next months. Besides, this year we have planned begin the implementation of phase II, executing the total corresponding to 2024. The ongoing works cover both the airports in the Buenos Aires area and several airports in the interior of the country, resulting in a program of improvements and modernization of airport infrastructure that continues to be deployed with a federal perspective.

“Free translation from the original inSpanish for publication in Argentina”

REPORT ON REVIEW OF CONDENSED CONSOLIDATEDINTERIM FINANCIAL STATEMENTS

To the Shareholders, Chairman and Directors of

Aeropuertos Argentina 2000 S.A.

Legal address: Honduras 5663

Autonomous City of Buenos Aires

Tax Code: 30-69617058-0

Report on the condensed consolidated interimfinancial statements

Introduction

We have reviewed the attached condensed consolidated interim financial statements of Aeropuertos Argentina 2000 S.A. and its subsidiaries (hereinafter "the Company"), which comprise the consolidated statement of financial position as of March 31, 2024, the consolidated statements of comprehensive income, changes in equity and cash flows for three-month period ended March 31, 2024 and selected explanatory notes.

Board Responsibility

The Board of Directors of the Company is responsible for the preparation and presentation of the financial statements in accordance with the IFRS accounting standards, adopted by the Argentine Federation of Professional Councils of Economic Sciences (FACPCE) as professional accounting standards and incorporated by the National Securities Commission (CNV) to its regulations, as approved by the International Accounting Standards Board (IASB) and, therefore, is responsible for the preparation and presentation of the condensed consolidated interim financial statements. mentioned in the first paragraph in accordance with International Accounting Standard 34 “Interim Financial Reporting” (IAS 34).

Scope of review

Our responsibility is to express a conclusion on these condensed consolidated interim financial statements based on the review we have performed, which was performed in accordance with the International Standard for Review Engagements NIER 2410 "Review of interim financial information developed by the entity's independent auditor", which was adopted as a review standard in Argentina through Technique Resolution FACPCE No. 33 as approved by the International Auditing and Assurance Standards Board (IAASB). A review of condensed consolidated interim financial statements consists of making inquiries primarily of personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially narrower in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not allow us to be confident that we have identified all significant matters that might be noted in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that would cause us to believe that the condensed consolidated interim financial statements mentioned in the first paragraph of this report are not prepared, in all material respects, in accordance with International Accounting Standard 34.

Price Waterhouse & Co. S.R.L., Bouchard 557, 8th floor, C1106ABG

City of Buenos Aires

T: +(54.11) 4850.0000, www.pwc.com/ar

“Free translationfrom the original in Spanish for publication in Argentina”

Report on the compliance with current regulations

In compliance with current provisions, we report, with respect to Aeropuertos Argentina 2000 S.A., that:

a)	the<br> condensed consolidated interim financial statements of Aeropuertos Argentina 2000 S.A. are<br> pending to be recorded in the book Inventory and Balance Sheets;
b)	the<br> separate condensed interim financial statements arise from accounting records kept in their<br> formal aspects in accordance with legal regulations, except for their lack of transcription<br> in the book Inventory and Balance Sheets;
---	---
c)	we<br> have read the informative review, on which, in what is a matter of our competence, we have<br> no observations to formulate;
---	---
d)	As<br> of March 31, 2024, the debt accrued in favor of the Integrated Argentine Social Security<br> System of Aeropuertos Argentina 2000 S.A. that arises from the Company's accounting records<br> amounted to $2,933,357,550, not being payable as of that date.
---	---

Autonomous City of Buenos Aires, May 8, 2024.

PRICE WATERHOUSE & CO. S.R.L.
by (Partner)
Juan Manuel Gallego Tinto

SURVEILLANCE COMMITTEE REPORT

To the shareholders of

AEROPUERTOS ARGENTINA 2000 S.A.

In accordance with the requirements of the Article 294 Subsection 5º of Act No. 19,550 and the Article 63 Subsection b) of the BYMA Regulations (Argentine Stock and Market), we have conducted the review described in the third paragraph regarding the consolidated condensed interim financial statements of Aeropuertos Argentina 2000 S.A. (the “Company”) and its subsidiaries, including the consolidated statement of financial position as of March 31, 2024, the consolidated statements of comprehensive income, changes in equity, and cash flows for the three-month period ended March 31, 2024, and selected explanatory notes.

The Board of Directors of the Company is responsible for the preparation and issuance of said financial statements, in exercise of its specific functions.

Our review was conducted in accordance with the supervisory existing standards. These standards require the verification of the consistency of the revised documents with the information on the corporate decisions established in minutes and the adequacy of those decisions to the law and the by-laws regarding its formal and documentary aspects.

In order to carry out our professional work, we have taken into account the limited review report of the external auditor, Juan Manuel Gallego Tinto (partner of Price Waterhouse & Co. SRL), dated May 8, 2024, who states that it has been issued in accordance with the International Standards for Review Engagements NIER 2410 "Review of interim financial information developed by the entity's independent auditor", which were adopted as review standards in Argentina by Technique Resolution No. 33 of the Argentine Federation of Professional Councils in Economic Sciences (FACPCE) as approved by the International Auditing and Assurance Standards Board (IAASB).

As stated in the section "Board Responsibility" of the external auditor's report, the Board of Directors of the Company is responsible for the preparation and presentation of the abovementioned financial statements, in accordance with International Financial Reporting Standards (IFRS), adopted as Argentine professional accounting standards by the FACPCE and incorporated into the regulations of the National Securities Commission (CNV), as approved by the International Accounting Standard Board (IASB). The Board of Directors of the Company is responsible for the preparation and issuance of said financial statements, according to the International Accounting Standard 34 “Interim Financial Reporting” (IAS 34).

We have not carried out any management control and, therefore, we have not evaluated the criteria and business decisions of administration, financing, marketing, or production, since these issues are the sole responsibility of the Board of Directors.

Based on our review, with the scope described above, we hereby inform that consolidated condensed interim financial statements of the Company as of March 31, 2024: (i) consider all significant events and circumstances that are known to us; (ii) they arise from the accounting records kept in their formal aspects in accordance with legal regulations, except for the fact that they are pending to be copied in the "Inventories and Balance Sheets" book; and (iii) regarding said documents we have no other observations to make.

In exercise of our legal supervision duties, during the period under review, we performed the procedures set forth in Article 294 of Act No. 19,550 that we consider necessary in accordance with the circumstances, and in this respect, we have no observations to make.

Autonomous City of Buenos Aires, May 8, 2024.

TOMÁS M. ARAYA

By Surveillance Committee

Exhibit 99.2

Separate CondensedInterim Financial Statements

At March 31, 2024 presented in comparative format

Index

Glossary
Separate<br> Condensed Interim Financial Statements
Separate<br> Statements of Comprehensive Income
Separate<br> Statements of Financial Position
Separate<br> Statements of Changes in Equity
Separate<br> Statements of Cash Flows
Notes<br> to the Separate Condensed Interim Financial Statements
Report<br> of Revision on the Separate Condensed Interim Financial Statements
Report<br> of the Supervisory Commission

Glossary

Term	Definition
$	Argentine<br> peso
U$S	US<br> dollar
EUR	Euro
The<br> company	Aeropuertos<br> Argentina 2000 S.A.
AFIP	Federal<br> Public Revenue Administration
BCRA	Acronym<br> for Central Bank of Argentine Republic
BAN	Bank<br> of Argentine Nation
OG	Official<br> Gazette
BOPREAL	Bonds<br> for the Reconstruction of a Free Argentina
CAAP	Corporación<br> América Airports S.A.
IFRIC	Committee<br> on Interpretations of International Financial Reporting Standards
CNV	National<br> Securities Commission
CPCECABA	Professional<br> Council of Economic Sciences of the Autonomous City of Buenos Aires
FACPCE	Argentine<br> Federation of Professional Councils of Economic Sciences
IASB	Acronym<br> for International Accounting Standards Board
IATA	Acronym<br> for International Air Transport Association
COUNTRY<br> Tax	Tax<br> for an Inclusive and Solidary Argentina
INDEC	Acronym<br> for National Institute of Statistics and Censuses
IPC	Consumer<br> Price Index (General Level)
MULC	Acronym<br> for Free Exchange Market
IAS	International<br> Accounting Standards
IFRS	International<br> Financial Reporting Standards
ICAO	International<br> Civil Aviation Organization
NO	Negotiable<br> Obligations
ORSNA	Acronym<br> for Regulatory Body of the National Airport System
PEN	National<br> Executive Power
PFIE	Financial<br> Projection of Income and Expenses
PP&E	Property<br> , Plant & Equipment
RECPAM	Result<br> from Exposure to Changes in the Purchasing Power of the Currency
NAS	National<br> Airport System
N.A.R	Nominal<br> annual interest rate
OT	Ordered<br> Text

Registration number with the Superintendency of Corporations: 1645890

Honduras 5663 – Autonomous City of Buenos Aires

Principal activity of the Company: Exploitation, administration and operation of airports.

Company name: Aeropuertos Argentina 2000 S.A.

Separate CondensedInterim Financial Statements

For the three-month period of the

Fiscal Year N° 27 commenced January 1, 2024

Date of registration with the Public Registry of Commerce:

Of the By-laws: February 18, 1998

Of the last modification of the By-laws: January 03, 2023

Expiration date of the company: February 17, 2053

Controlling Company:

Corporate Name: Corporación América S.A.

Legal Address: Honduras 5673 – Autonomous City of Buenos Aires

Principal activity: Investments and financing

Participation of the Parent Company in common stock and total votes: 45,90%

Capital breakdown (Note 14):

Issued Common Shares of N/V $1 and 1 vote each:

	Subscribed	Paid-in

79,105,489 Class "A" Shares			79,105,489
79,105,489 Class "B" Shares			79,105,489
61,526,492 Class "C" Shares			61,526,492
38,779,829 Class "D" Shares			38,779,829
			258,517,299

All values are in US Dollars.

Separate Statementof Comprehensive Income

For the three month, periods ended at March 31, 2024 and 2023

		Three months at
		03.31.2024		03.31.2023
		Millions of
Continuous Operations
Sales income	3				158,244
Construction income					23,612
Cost of service	4.1		)		(90,687	)
Construction costs			)		(23,589	)
Income for gross profit for the period					67,580
Distribution and selling expenses	4.2		)		(9,194	)
Administrative expenses	4.3		)		(6,152	)
Other income and expenses, net	5.1				3,530
Operating profit for the period					55,764
Finance Income	5.2		)		1,647
Finance Costs	5.3				3,990
Result from exposure to changes in the purchasing power of the currency			)		(2,805	)
Result of investments accounted for by the equity method			)		(55	)
Income before income tax					58,541
Income tax	5.4		)		(27,944	)
Income for the period for continuous operations					30,597
Net Income for the period					30,597
Other comprehensive income					-
Comprehensive Income for the period					30,597
Income per share basic and diluted attributable to shareholders<br> of the Company during the period (shown in per share) from continuous operations					118.3557

All values are in US Dollars.

The accompanying notes are an integral part of these Separate Condensed Interim Financial Statements, which must be read in conjunction with the audited Annual Separate Financial Statements corresponding to the year ended December 31, 2023.

Separate Statementsof Financial Position

At March 31, 2024 and December 31, 2023

			03.31.2024
	Note		Millions of
Assets
Non- Current Assets
Investments accounted for by the equity method		6		2,467
Intangible Assets		7		1,346,046
Rights of use				4,818
Other receivables				28,109
Investments				66,152
Total Non-Current Assets				1,447,592
Current Assets
Other receivables		9.1		6,782
Trade receivables, net		9.2		68,454
Investments		9.3		37,070
Cash and cash equivalents		9.4		110,916
Total Current Assets				223,222
Total Assets				1,670,814
Shareholders’ Equity and Liabilities
Equity attributable to majority shareholders
Common shares				259
Share Premium				137
Capital adjustment				97,170
Legal and facultative reserve				570,227
Retained earnings				14,454
Subtotal				682,247
Liabilities
Non-Current Liabilities
Provisions and other charges		11		9,424
Financial debts		8		771,057
Deferred income tax liabilities				47,445
Lease liabilities				5,396
Accounts payable and others		9.5		1,435
Total Non- Current Liabilities				834,757
Current Liabilities
Provisions and other charges		11		26,068
Financial debts		8		31,606
Lease liabilities				3,265
Accounts payable and others		9.5		82,261
Fee payable to the Argentine National Government		10		10,610
Total Current Liabilities				153,810
Total Liabilities				988,567
Total Shareholder’s Equity and Liabilities				1,670,814

All values are in US Dollars.

Separate Statementsof Changes in Equity

At March 31, 2024 and 2023

	Attributable<br> to majority shareholders
	Common<br><br> Shares	Share<br><br><br> Premium		Adjustment<br><br><br> of <br><br>capital		Legal<br> <br>Reserve		Facultative<br><br><br> Reserve		Other<br> <br>Reserves		Retained<br><br><br> Earnings		Total
	Millions<br> of
Balance<br> at 01.01.24			137		97,170		19,382		548,080		2,765		14,454		682,247
Compensation<br> plan			-		-		-		-		51		-		51
Net<br> Income for the period			-		-		-		-		-		151,035		151,035
Balance<br> at 03.31.2024			137		97,170		19,382		548,080		2,816		165,489		833,333
Balance<br> at 01.01.23			137		96,560		16,336		459,891		2,406		87,672		663,261
Compensation<br> plan			-		-		-		-		75		-		75
Net<br> Income for the period			-		-		-		-		-		30,597		30,597
Balance<br> at 03.31.2023			137		96,560		16,336		459,891		2,481		118,269		693,933

All values are in US Dollars.

Separate Statementsof Cash Flow

For the three-month periods ended at March 31, 2024 and 2023

		03.31.2024
	Note	Millions of
Cash Flows from operating activities
Net income for the period				30,597
Adjustment for:
Income tax				27,944
Amortization of intangible assets	4/7			16,594
Depreciation right of use	4			720
Bad debts provision	4			656
Specific allocation of accrued and unpaid income				8,007
Income of investments accounted for by the equity method	6			55
Compensation plan				75
Accrued and unpaid financial debts interest costs	8			9,898
Accrued deferred revenues and additional consideration	11		)	(2,307	)
Accrued and unpaid Exchange differences			)	(12,012	)
Litigations provision	11			240
Inflation Adjustment			)	(13,427	)
Changes in operating assets and liabilities:
Changes in trade receivables			)	(11,364	)
Changes in other receivables			)	(3,136	)
Changes in commercial accounts payable and others				6,112
Changes in provisions and other charges				(6,305	)
Changes in specific allocation of income to be paid to the Argentine National State			)	(10,814	)
Increase of intangible assets			)	(23,612	)
Net cash Flow generated by operating activities				17,921
Cash Flow for investing activities
Acquisition of investments			)	-
Collection of investments				4
Net Cash Flow (applied to) / generated by investing activities			)	4
Cash Flow from financing activities
New Financial debts	8			5,299
Payment of leases			)	(562	)
Financial debts paid- principal	8		)	(14,552	)
Financial debts paid- interests	8		)	(11,667	)
Net Cash Flow applied to financing activities			)	(21,482	)
Net decrease in cash and cash equivalents			)	(3,557	)
Changes in cash and cash equivalents
Cash and cash equivalents at the beginning of the period				120,674
Net decrease in cash and cash equivalents			)	(3,557	)
Inflation adjustment generated by cash and cash equivalents				14,878
Foreign Exchange differences by cash and cash equivalents			)	(3,156	)
Cash and cash equivalents at the end of the period				128,839

All values are in US Dollars.

Notes to the SeparateCondensed Interim Financial Statements

At March 31, 2024 presented in comparative format

NOTE 1 – COMPANY ACTIVITIES

Aeropuertos Argentina 2000 S.A was incorporated in 1998, after the consortium of companies won the national and international bid for the concession rights for the use, management and operation of the “A” Group of the Argentine National Airport System. “A” Group includes 33 airports that operate in Argentina (the “Concession”).

Hereinafter, the Concession Agreement will be referred to, as modified and supplemented by the memorandum of Agreement and by the Technical Conditions for the Extension, as the Concession Agreement.

In September 2021, based on the detrimental effects that the COVID-19 pandemic had on air traffic, the ORSNA approved through Resolution N° 60/21 the postponement to December 2022 of the following commitments:

(i)	programming of funds for works and rescue<br> of preferred shares $ 406.5 million and
(ii)	regularization of the specific allocation<br> of income owed for 2020.
---	---

To date, the Company has complied with these commitments.

Notes to the SeparateCondensed Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 1 – COMPANY ACTIVITIES (Contd.)

To date, the Company has fulfilled the commitments assumed.

NOTE 2 – ACCOUNTING POLICIES

These Separate Condensed Interim Financial Statements of the Company are presented in millions of Argentine pesos, except for share data or when otherwise indicated. All amounts are rounded to millions of Argentine pesos unless otherwise indicated. As such, non-significant rounding differences may occur. A dash (“-”) indicates that no data was reported for a specific line item in the relevant financial year or period or when the relevant information figure, after rounding, amounts to zero. The Company’s Board of Directors approved them for issuance on May 8, 2024.

The CNV, through article 1 of Chapter III of Title IV of the CNV Standards (N.T. 2013 and mod.), has established the application of Technical Resolution No. 26 (and its modifications) of the FACPCE, that adopt the IFRS accounting standards, issued by the IASB, for entities included in the public offering regime, either for their capital or for their negotiable obligations, or that have requested authorization to be included in the aforementioned regime.

Notes to the SeparateCondensed Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 – ACCOUNTING POLICIES (Contd.)

These Separate Interim Financial Statements of the Company for the three-month period ended March 31, 2024 are presented based on the application of the guidelines established in IASB No. 34 “Intermediate Financial Information”. Therefore, they must be read together with the company's consolidated condensed Interim Financial Statements at March 31, 2023 (the “Condensed Consolidated Interim Financial Statements”) and the annual separate and consolidated financial statements as of December 31, 2023 prepared in accordance with IFRS, as issued by the IASB and IFRIC Interpretations. (IFRIC for its acronym in English).

1) Comparative Information

The information included in these financial statements was extracted from the Separate Condensed Interim Financial Statements of AA2000 as of March 31, 2023 and the Consolidated Financial Statements at December 31, 2023, timely approved by the Company’s Board and Shareholders and restated at the closing currency at March 31, 2024, based on the application of IASB 29 (see Note 3.7).

2) Controlled Companies

Controlled Companies are all the entities where the Company has the power to control operating and financial policies, generally with a controlling share over 50%. At the moment of determining if the Company controls an entity the existence and the impact of potential voting rights that could be exercised or converted are taken into account. The controlled companies are consolidated as from the date the control is transferred and excluded from the date such control ceases.

The accounting policies of subsidiaries have been modified, where necessary, to ensure the uniformity with the Company policies.

Notes to the SeparateCondensed Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 – ACCOUNTING POLICIES (Contd.)

At March 31, 2024, the Company has participation in the following controlled companies (hereafter the Group):

Controlled ^(1)^				Net<br> Shareholders<br> ‘equity at <br> closing
				Millions<br> of
Servicios y Tecnología Aeroportuarios S.A.<br> (2)	14,398,848	99.30	%		(942	)	1,675
Cargo & Logistics SA.	1,614,687	98.63	%		-		1
Paoletti América S.A.	100,000	100.00	%		34		34
Texelrío S.A. (3)	6,000	50.00	%		-		-
Villalonga Furlong S.A (4)	84,000	70.00	%		193		42
Servicios y Tecnología Aeroportuarios<br> S.A. (2)	56,852	1.46	%		-		-

All values are in US Dollars.

(1)	Companies based in Argentina.
(2)	Includes adjustments under IFRS for the preparation<br> and presentation of the corresponding financial statements.
---	---
(3)	The Company directly and indirectly owns<br> 98.53% of the capital stock and votes of this entity.
---	---

3) Segment Information

The Argentine National Government granted the Company the concession of the “A” Group airports of the National Airports System under the basis of “cross-subsidies”: i.e., the income and funds generated by some of the airports should subsidize the liabilities and investments of the remaining airports, in order for all airports to be compliant with international standards as explained below.

All airports must comply with measures of operative efficiency which are independent from the revenues and funds they generate. All works performed must follow international standards established by the respective agencies (IATA, OACI, etc.).

Revenues of the company comprise non-aeronautical revenues and aeronautical revenues; the latter being the tariffs determined by the ORSNA and regulated on the basis of the review of the Financial Projection of Income and Expenses in order to verify and preserve the equilibrium of the variables on which it was originally based.

The investment decisions are assessed and made with the ORSNA based on the master plans of the airports considering the needs of each airport on the basis of expected passenger flow and air traffic, in the framework of the standards previously mentioned.

4) Accounting policies

The collection policies adopted for these interim financial statements are consistent with those used in the Separate Financial Statements as of December 31, 2023.

Notes to the SeparateCondensed Interim Financial Statements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 – ACCOUNTING POLICIES**(Contd.)**

5) Changes in accounting policies and disclosures

There were no additional changes in the Group's accounting policies based on the effective application standard issued by the IASB as of January 1, 2024.

6) Estimates

In the preparation of these Financial Statements the significant areas of judgement by management in the application of the Company’s accounting policies and the main areas of assumptions and estimates are consistently as those applied in the Financial Statements for the year ended December 31, 2023.

7) Foreign currency conversion and financialinformation in hyperinflationary economies

Functional and presentation currency

These requirements also correspond to the comparative information of these Consolidated financial statements.

In order to conclude on whether an economy is categorized as hyperinflationary under the terms of IAS 29, the standard details a series of factors to be considered, including the existence of a cumulative inflation rate in three years that approximates or exceed 100%. Taking into account that the accumulated inflation rate of the last three years exceeds 100% and the rest of the indicators do not contradict the conclusion that Argentina should be considered as a hyperinflationary economy for accounting purposes, the Company Management understands that there is sufficient evidence to conclude that Argentina is a hyperinflationary economy under the terms of IAS 29, as of July 1, 2018. It is for this reason that, in accordance with the IAS 29, these Consolidated Financial Statements are restated reflecting the effects of inflation in accordance with the provisions of the standard.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 – ACCOUNTING POLICIES**(Contd.)**

7) Foreign currency conversion and financialinformation in hyperinflationary economies (Contd.)

Functional and presentation currency (Contd.)

In turn, Law No. 27,468 (BO 04/12/2018) amended Article 10 of Law No. 23,928 and its amendments, establishing that the repeal of all legal norms or regulations that establish or authorize indexation by prices, monetary update, variation of costs or any other form of repowering of debts, taxes, prices or rates of goods, works or services, does not include financial statements, in respect of which the provisions of the article 62 in fine of the General Law of Companies No. 19,550 (TO 1984) and its amendments will be applied. Also, the aforementioned legal body ordered the repeal of Decree No. 1269/2002 of July 16, 2002 and its amendments and delegated to the National Executive Power (PEN), through its controlling entities, to establish the date from the which the provisions cited in relation to the financial statements presented will have effect. Therefore, through its General Resolution 777/2018 (BO 28/12/2018), the CNV established that issuers subject to its control should apply to the annual financial statements, for interim and special periods, that close as of December 31, 2018 inclusive, the method of restating financial statements in a homogeneous currency as established by IAS 29.

Inflation adjustment

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 – ACCOUNTING POLICIES (Contd.)

7) Foreign currency conversion and financialinformation in hyperinflationary economies (Contd.)

Inflation adjustment (Contd.)

The following is a summary of the methodology used for the preparation of these Separate Condensed Interim Financial Statements:

-	Non-monetary assets and liabilities: non-monetary<br> assets and liabilities (property, plant and equipment, intangible assets, right of use, deferred<br> profits and additional allowances) updated by the adjustment coefficients corresponding to<br> the date of acquisition or origin of each of them, as applicable. The income tax derived<br> has been calculated based on the restated value of these assets and liabilities;
-	Monetary assets and liabilities, and monetary<br> position result: monetary assets and liabilities, including balances in foreign currency,<br> by their nature, are presented in terms of purchasing power as of March 31, 2024. The<br> financial result generated by the net monetary position reflects the loss or gain that is<br> obtained by maintaining an active or passive net monetary position in an inflationary period,<br> respectively and is exposed in the line of RECPAM in the Statement of Comprehensive Income;
---	---
-	Equity: the net equity accounts are expressed<br> in constant currency as of March 31, 2024, applying the corresponding adjustment coefficients<br> at their dates of contribution or origin;
---	---
-	Results: the items of the Separate Financial<br> Statements have been restated based on the date on which they accrued or were incurred, with<br> the exception of those associated with non-monetary items (depreciation and amortization<br> expenses), which are presented as a function of the update of the non-monetary items to which<br> they are associated, expressed in constant currency as of March 31, 2024 through the<br> application of the relevant conversion factors.
---	---

The comparative figures have been adjusted for inflation following the same procedure explained in the preceding points.

In the initial application of the adjustment for inflation, the equity accounts were restated as follows:

-	The capital was restated from the date of subscription<br> or from the date of the last adjustment for accounting inflation, whichever happened later.<br> The resulting amount was incorporated into the "Capital adjustment" account
-	The other result reserves were not restated<br> in the initial application
---	---

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 2 – ACCOUNTING POLICIES (Contd.)

7) Foreign currency conversion and financialinformation in hyperinflationary economies (Contd.)

Transactions and balances

Transactions in foreign currency are translated into the functional currency using the exchange rates prevailing at the transaction dates (or valuation where items are re-measured).

Foreign exchange gains and losses and losses resulting from the settlement of such transactions and from the translation at year-end of the assets and liabilities denominated in foreign currency are recognized in the statement of comprehensive income.

Foreign exchange gains and losses are shown in “Finance Income” and/or “Finance Expense” of the comprehensive statement of income.

Exchange rates used are the following: buying rate for monetary assets and selling rate for monetary liabilities, applicable at year-end according to BNA, and at the foreign currency exchange rate applicable at the transaction date.

8) Contingencies

9) Income tax and Deferred tax - Tax revalued- Tax inflation adjustment

The income tax income in the three-month period ended at March 31, 2024 was a loss of $94,949 million.

In order to determine the taxable net result at the end of this period, the adjustment for inflation determined in accordance with articles N ° 95 to N ° 98 of the income tax law was incorporated to the tax result, for $216,071 million, because as of March 31, 2024, the variation of the IPC for the period of 36 months at the end of fiscal year 2024 will exceed 100%.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 3 - SALES INCOME

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Air station use rate			81,637
Landing fee			6,628
Parking fee			2,433
Total aeronautical income			90,698
Total non-aeronautical income			67,546
Total			158,244

All values are in US Dollars.

As of March 31, 2024 and 2023, "over the time" income from contracts with customers for the three-month periods was $160,236 million and $131,500 million, respectively.

NOTE 4 - COSTS OF SALES, ADMINISTRATIVE, DISTRIBUTION,AND SELLING EXPENSES

4.1. Sales Cost

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Specific allocation of income			23,431
Airport services and maintenance			17,430
Amortization of intangible assets			16,489
Salaries and social charges			25,385
Fee			204
Utilities and fees			3,344
Taxes			926
Office expenses			2,554
Insurance			204
Depreciation rights of use			720
Total			90,687

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 4 - COSTS OF SALES, ADMINISTRATIVE, DISTRIBUTION, AND SELLINGEXPENSES (contd.)

4.2. Distribution and marketing expenses

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Amortization of intangible assets			2
Salaries and social charges			257
Taxes			8,060
Office expenses			2
Advertising			217
Provision for bad debts			656
Total			9,194

All values are in US Dollars.

4.3. Administrative expenses

	Three months<br> at
	03.31.2024	03.31.2023
	Millions of
Airport services and maintenance			153
Amortization of intangible assets			103
Salaries and social charges			3,271
Fee			479
Utilities and fees			11
Taxes			1,054
Office expenses			950
Insurance			72
Fees to the Board of Directors and the Supervisory Committee			59
Total			6,152

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 5 - OTHER ITEMS OF THE COMPREHENSIVE INCOME STATEMENT

5.1 Other net incomes and expenses	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Trust for Strengthening				3,903
Other		)		(373	)
Total				3,530

All values are in US Dollars.

5.2. Finance Income	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Interest				6,187
Foreign Exchange differences		)		(4,540	)
Total		)		1,647

All values are in US Dollars.

5.3 Finance Expenses	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Interest		)		(12,024	)
Foreign Exchange differences				16,014
Total				3,990

All values are in US Dollars.

5.4 Income Tax	Three months<br> at
	03.31.2024		03.31.2023
	Millions of
Deferred		)		(27,944	)
Total		)		(27,944	)

All values are in US Dollars.

NOTE 6 - INVESTMENTS ACCOUNTED FOR BY THE EQUITY METHOD

	03.31.2024
	Millions of
Balance at January 1			2,001
Income from investments accounted for<br> by the equity method		)	(55	)
Balance at March 31			1,946

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 7 - INTANGIBLE ASSETS

		03.31.2024
	Note	Millions<br> of
Original values:
Initial balance				2,072,711
Acquisitions of the period				23,612
Balance at March 31				2,096,323
Accumulated Amortization:
Initial balance			)	(778,879	)
Amortization of the period	4		)	(16,594	)
Balance at March 31			)	(795,473	)
Net balance at March 31				1,300,850

All values are in US Dollars.

NOTE 8 - FINANCIAL DEBTS

8.1 Changes in financial debt:

	03.31.2024
	Millions of
Initial balance			605,585
New financial debts			5,299
Financial debts paid		)	(26,219	)
Accrued interest			9,898
Foreign Exchange differences		)	(16,352	)
Inflation adjustment			1,576
Total Net Balance at March 31			579,787

All values are in US Dollars.

8.2 Breakdown of financial debt

	03.31.2024
Non-current Financial Debts	Millions of
Bank borrowings			12,423
Negotiable Obligations			760,109
Cost of issuance of NO		)	(1,475	)
			771,057

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 8 - FINANCIAL DEBTS (Contd.)

8.2 Breakdown of financial debt (Contd.)

	03.31.2024
Current Financial Debts	Millions of
Bank borrowings			12,621
Negotiable Obligations			19,292
Bank overdrafts			77
Cost of issuance of NO		)	(384	)
			31,606
			802,663

All values are in US Dollars.

8.3 Negotiable Obligations

Class	Start	Maturity	Interest		Currency	Initial<br> <br><br> Capital	Capital<br> in <br><br> U$S at<br><br> 03.31.2024	Capital<br> in<br><br> U$S at<br><br> 12.31.2023
Guaranteed<br> with Maturity in 2027 ^(1) (2)^	02.2017	02.2027	6.875	%	U$S	400.0	15.0	16.3
Class I<br> Series 2020^(1) (2) (3)^	04.2020	02.2027	6.875	%^(5)^	U$S	306.0	54.1	58.7
Class I<br> Series 2021 - Additional ^(1) (2) (3)^	10.2021	08.2031	8.500	%	U$S	272.9	272.9	272.9
Class IV<br> ^(2) (3)^	11.2021	11.2028	9.500	%	U$S	62.0	62.0	62
Class V<br> ^(3)^	02.2022	02.2032	5.500	%	U$S<br>^(6)^	138.0	138.0	138.0
Class VI<br> ^(3)^	02.2022	02.2025	2.000	%	U$S<br>^(6)^	36.0	27.5	36.0
Class IX<br> ^(3)^	08.2022^(4)^	08.2026	0.000	%	U$S<br>^(6)^	32.7	25.4	32.7
Class X<br> ^(3)^	07.2023	07.2025	0.000	%	U$S<br>^(6)^	^25.1^	18.1	25.1

(2) Corresponds to international NOs.

(3) Issued under the Global Program for the issuance of Negotiable Obligations approved by the CNV on 04.12.2020.

(4) On 07/2023, an additional amount was issued for US$2.7 million, with the same conditions as the original issue.

(6) The reference NOs are denominated in United States Dollars but payable in Argentine Pesos at the BCRA Communication Reference "A" 3500 exchange rate.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 8 - FINANCIAL DEBTS (Contd.)

8.3 Negotiable Obligations (Contd.

The main covenants of the international NOs require compliance with certain financial ratios, as well as the restriction of incurring additional debt and limitations on the payment of dividends if any breach has occurred. At March 31, 2024, the Company is in compliance with financial covenants.

8.4 Bank debt

Institution	Start	Maturity.	N.A.R.		Currency	Initial Capital^(2)^	Capital at 03.31.2024 ^(2)^	Capital at 12.31.2023 ^(2)^
Province of Buenos Aires (1)	04.2019	07.2024	7	%	U$S	3.1	0.1	0.3
On Shore Renegotiation	11.2021	11.2024	8,500	%	U$S	18.0	6.7	8.9
ICBC - Dubai Branch	07.2022	10.2025	SOFR+<br> 7,875	%^(3)^	U$S	10.0	10.0	10.0
Citibank - Overdraft	03.2023	03.2024	76,000	%	$	1,186.0	-	1,186.0
Import Financing	09.2023	01.2024	15,500	%	U$S	0.5	-	0.5
Import Financing	09.2023	12.2024	15,500	%	U$S	0.1	0.1	0.1

(1) The loan was granted in four tranches, all of them with the same conditions.

(2) Balances in the currency of origin of the financial instrument. In the case of Argentine pesos, the value is expressed in the homogeneous closing currency.

(3) Plus applicable tax withholdings.

Citibank - Overdraft

As of March 31, 2024, the overdraft lines that were taken in 2023 were cancelled.

NOTE 9 - COMPOSITION OF CERTAIN ITEMS OF THESEPARATE STATEMENTS OF FINANCIAL POSITION

9.1 Other receivables

9.1.1 Other non-current receivables		03.31.2024
	Note	Millions of
Trust for Strengthening	10.1		28,109
Total			28,109

All values are in US Dollars.

9.1.2 Other current receivables			03.31.2024
	Note		Millions of
Expenses to be recovered				406
Guarantees granted				2
Related parties		10.1		204
Tax credits				5,097
Prepaid Insurance				1,065
Others				8
Total				6,782

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 9 - COMPOSITION OF CERTAIN ITEMS OF THE SEPARATE STATEMENTSOF FINANCIAL POSITION (contd.)

9.2 Trade receivables			03.31.2024
	Note		Millions of
Trade receivables					75,984
Related parties		10.1			392
Checks-postdated checks					1,477
Subtotal sales credits					77,853
Provision for bad debts				)	(9,399	)
Total					68,454

All values are in US Dollars.

9.2.1 Changes in Bad Debt Provisions			03.31.2024
	Note		Millions of
Initial Balance					10,947
Increases /Recoveries of the period		4.2			656
Foreign exchange difference				)	896
Applications of the period				)	(495	)
Inflation adjustment				)	(1,988	)
Bad Debts provisions at March 31					10,016

All values are in US Dollars.

9.3.1 Non-current investments			03.31.2024
	Note		Millions of
Negotiable obligations				61,882
Negotiable obligations of related companies		10.1		4,270
Total				66,152

All values are in US Dollars.

9.3.2 Current investments			03.31.2024
	Note		Millions of
Other financial assets of related companies		10.1		30,948
Negotiable Obligations				6,122
Other Financiall Assets				-
Total				37,070

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 9 - COMPOSITION OF CERTAIN ITEMS OF THE SEPARATE STATEMENTSOF FINANCIAL POSITION (contd.)

9.4 Cash and cash equivalents

		03.31.2024
	Nota	Millions of
Cash and funds in custody			244
Banks	13		81,664
Checks not yet deposited			323
Term deposits and others			28,685
Total			110,916

All values are in US Dollars.

9.5 Commercial accounts payable and other

9.5.1 Commercial Accounts payable and other non-current

	03.31.2024
	Millions of
Suppliers		1,435
Total		1,435

All values are in US Dollars.

9.5.2 Commercial accounts payable and other current

		03.31.2024
	Nota	Millions of
Suppliers			42,774
Foreign suppliers			5,309
Debts with Related Parties	10.1		2,454
Salaries and social security liabilities			29,143
Other fiscal debts			2,581
Total			82,261

All values are in US Dollars.

NOTE 10 - BALANCES AND TRANSACTIONS WITH RELATEDPARTIES

10.1 Balances with other related parties

Balances with other related companies at March 31, 2024 and December 31, 2023 are as follows:

	03.31.2024
Other receivables	Millions of
Servicios y Tecnología Aeroportuarios S.A.		135
Other related companies		69
Total		204

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 10 - BALANCES AND TRANSACTIONS WITH RELATEDPARTIES (Contd.)

10.1 Balances with other related parties (Contd.)

	03.31.2024
Trade receivables	Millions of
Servicios y Tecnología Aeroportuarios S.A.		-
Other related companies		392
Total		392

All values are in US Dollars.

	03.31.2024
Investments	Millions of
Servicios y Tecnología Aeroportuarios S.A. ^(1)^		12,592
Other related companies ^(2)^ - current		18,356
Other related companies -non current		4,270
Total		35,218

All values are in US Dollars.

(1) As of December 31, 2023, it includes a loan granted on July 27, 2023, which was renewed on December 18, 2023, to Servicios y Tecnología Aeroportuarios S.A. for US$10,6 million with a T.N.A. of 4.5%. The loan is for a term of 12 months with cancellation in a single payment of principal and interest at maturity.

(2) As of December 31, 2023, it includes a loan granted on June 9, 2023, which was renewed on December 6, 2023, to Compañía General de Combustibles S.A. for US$14.8 million with a T.N.A. of 4.5%. The loan is for a term of 6 months with cancellation in a single payment of principal and interest at maturity.

	03.31.2024
Accounts payable and other	Millions of
Servicios y Tecnología Aeroportuarios S.A.		61
Texelrio S.A.		192
Other related companies		2,201
Total		2,454

All values are in US Dollars.

The balances with the Argentine National State as of March 31, 2024 and December 31, 2023 are as follows:

	03.31.2024
	Millions of
Debt - Specific allocation of income		10,610
Credit - Strengthening Trust ^(1)^		28,109

All values are in US Dollars.

(1) To fund the investment commitments of the company.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 10 - BALANCES AND TRANSACTIONS WITH RELATEDPARTIES (Contd.)

10.2 Operations with related parties

Transactions with related parties during the three-month periods ended March 31, 2024 and 2023 are as follows:

With Proden S.A. for office rental and maintenance, the Company has allocated $761 million and $727 million to the cost, respectively.

With Texelrío S.A. For maintenance at the airports, the Company has allocated $1,417 million and $802 million, respectively, to the cost.

The Company has allocated to the cost $828 million and $822 million, respectively, with Grass Master S.A.U. for airport maintenance.

With Tratamientos Integrales América S.A.U for airport maintenance, the Company has allocated $233 million and $267 million to the cost, respectively.

The Company has allocated to the cost $245 million and $255 million, respectively, with Servicios Integrales América S.A. for systems and technology services.

With Compañía de Infraestructura y Construcción S.A. for maintenance at airports, the Company has allocated $523 million to the cost for the period ended at March 31, 2024.

With Servicios Aereos Sudamericanos S.A. for aeronautical services, the Company has allocated $449 million for the period ended at March 31, 2024.

The Company has recorded commercial income of $498 million and $323 million with Duty Paid S.A., respectively.

10.3 Other information about related parties

Furthermore, short-term compensation to key management was $342 million and $295 million for the three-month periods ended at March 31, 2024 and 2023, respectively.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 10 - BALANCES AND TRANSACTIONS WITH RELATEDPARTIES (Contd.)

10.3 Other information about related parties(Contd.)

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 11 – PROVISIONS AND OTHER CHARGES

	At 01.01.24										Total Non Current
	Millions of										Millions of
Litigations		263	(307	)	(1,423	)	-		146	2,683		1,476
Deferred Income		1,849	-		(5,588	)	(2,405	)	410	15,897		13,172
Guarantees Received		4	19		(861	)	-		-	1,925		1,925
Upfront fees from concessionaires		401	-		-		(365	)	-	4,326		1,401
Others		1	-		(1,000	)	40		127	1,972		315
Total 2024		2,518	(288	)	(8,872	)	(2,730	)	683	26,803		18,289

All values are in US Dollars.

	At 01.01.23											Total Non Current
	Millions of											Millions of
Litigations		240	(535	)	(766	)	-		468		3,727		2,056
Deferred Income		1,120	-		(1,360	)	(2,099	)	1,230		13,211		10,114
Trust for works		3,726	(5,979	)	(1,457	)	605		-		5,928		5,928
Guarantees Received		460	(122	)	(71	)	-		-		1,784		1,784
Upfront fees from concessionaires		86	-		-		(208	)	-		3,494		880
Others		4	(1,164	)	(994	)	896		(55	)	4,563		2,830
Total 2023		5,636	(7,800	)	(4,648	)	(806	)	1,643		32,707		23,592

All values are in US Dollars.

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 12 - FOREIGNCURRENCY ASSETS AND LIABILITIES

Item	Foreign<br> currency type<br> and amount at<br> 03.31.2024
Assets
Current Assets
Cash and cash equivalents	U$S	60	855.00	51,505	81,472
Net trade receivables	U$S	35	855.00	29,650	46,892
Investments	U$S	31	855.00	26,229	37,070
Total current assets				107,384	165,434
Non-Current Assets
Investments	U$S	57	855.00	48,890	66,153
Total Non-Current Assets				48,890	66,153
Total assets				156,274	231,587
Liabilities
Current Liabilities
Provisions and other charges	U$S	1	858.00	1,106	2,371
Financial debts	U$S	53	858.00	45,209	49,473
Lease liabilities	U$S	3	858.00	2,256	3,265
Commercial accounts payable and others	U$S	13	858.00	11,207	19,688
	EUR	3	929.5572	2,466	3,519
Total current liabilities				62,244	78,316
Non-Current Liabilities
Provisions and other charges	U$S	3	858.00	2,863	3,717
Financial debts	U$S	570	858.00	488,943	772,534
Lease liabilities	U$S	4	858.00	3,248	5,396
Commercial accounts payable and others	U$S	1	858.00	933	1,432
Total non-current liabilities				495,987	783,079
Total liabilities				558,231	861,395
Net liability position				401,957	629,808

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 13 – OTHER RESTRICTED ASSETS

NOTE 14 - CAPITAL STOCK

At March 31, 2024 capital stock is as follows:

	Par Value

Paid-in and subscribed
Registered with the Public Registry of Commerce

All values are in US Dollars.

The Company’s capital stock is comprised of 258,517,299 common shares of $1 par value and entitled to one vote per share.

NOTE 15 - RESOLUTION OF THE ORDINARY GENERAL MEETINGS, SPECIAL CLASS A,B, C AND D AND SPECIAL PREFERRED SHARES MEETINGS OF AEROPUERTOS ARGENTINA 2000 S.A. FROM APRIL 26, 2023 AND APRIL 24, 2024 (presentedin $ in the currency of the date of the assemblies)

(i)	$614,780,045 to constitute the legal reserve, up to 20% of the capital stock plus the capital adjustment;<br>and
(ii)	the balance of $17,823,473,437 to establish an optional reserve for the execution of future works plans<br>and to guarantee the payment of future dividends, if applicable.
---	---

At the ordinary and special general meeting of classes A, B, C and D shares, held on April 24, 2024, it was resolved that the positive result of $9,406,678,415 has the following destination:

(i)	$58,044,335 to the constitution of the legal reserve, up to 20% of the share capital plus the capital<br>adjustment: and
(ii)	the balance of $9,348,634,080 to the constitution of an optional reserve for the execution of future works<br>plans and to guarantee the payment of future dividends, if applicable
---	---

Notes to the Separate Condensed Interim FinancialStatements

At March 31, 2024 presented in comparative format (Contd.)

NOTE 16 – EARNINGS PER SHARE

Relevant information for the calculation per share:


Income for the period (in millions of )	151,035	30,597
Amount of ordinary shares (millions)	259	259
Earnings per shares ( per share)	584.2356	118.3557

All values are in US Dollars.

NOTE 17 - FINANCIAL RISK MANAGEMENT

These Separate Condensed Interim Financial Statements must be read in light of the economic context in which the Company operates, which was stated in the annual Separate Financial Statements in note 21. Inflation for the first quarter of 2024 and year-on-year are indicated in note 3, the devaluation for the quarter was 6% and some restrictions to access the MULC continue in force.

Volatility and uncertainty continue at the date of issuance of these Separate Condensed Interim Financial Statements, so the Company's Management permanently monitors the evolution of the variables that affect its businesses, to identify the potential impacts on its equity and financial situation and define the necessary courses of action.

These Separate Condensed Interim Financial Statements do not include all the information on financial risk management requested in the annual financial statements, thus they should be read together with the Separate Financial Statements audited at December 31, 2023.

NOTE 18 - EVENTS SUBSEQUENT TO THE END OF THEYEAR

As of the date the Company has sold the holding in BOPREAL Serie 2. The amount obtained from the sale was applied to imports debt.

Beyond the aforementioned, there have been no events and/or transactions that could significantly affect the equity and financial situation of the Company after the end of the period.

“Free translation from the original inSpanish for publication in Argentina”

REPORT ON REVIEW OF SEPARATE CONDENSED INTERIM FINANCIAL STATEMENTS

To the Shareholders, Chairman and Directors of

Aeropuertos Argentina 2000 S.A.

Legal address: Honduras 5663

Autonomous City of Buenos Aires

Tax Code: 30-69617058-0

Report on the separate condensed interim financial statements

Introduction

We have reviewed the accompanying separate condensed interim financial statements of Aeropuertos Argentina 2000 S.A. (hereinafter "the Company"), which comprise the separate statement of financial position as of March 31, 2024, the separate statements of comprehensive income, of changes in equity and cash flows for the three-month period ended March 31, 2024 and selected explanatory notes.

Board Responsibility

The Board of Directors of the Company is responsible for the preparation and presentation of the financial statements in accordance with the IFRS accounting standards, adopted by the Argentine Federation of Professional Councils of Economic Sciences (FACPCE) as professional accounting standards and incorporated by the National Securities Commission (CNV) to its regulations, as approved by the International Accounting Standards Board (IASB) and, therefore, is responsible for the preparation and presentation of the separate condensed interim financial statements mentioned in the first paragraph in accordance with International Accounting Standard 34 “Interim Financial Reporting” (IAS 34).

Scope of review

Our responsibility is to express a conclusion on these separate condensed interim financial statements based on the review we have performed, which was performed in accordance with the International Standard for Review Engagements NIER 2410 "Review of interim financial information developed by the entity's independent auditor", which was adopted as a review standard in Argentina through Technique Resolution FACPCE No. 33 as approved by the International Auditing and Assurance Standards Board (IAASB). A review of separate condensed interim financial statements consists of making inquiries primarily of personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially narrower in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not allow us to be confident that we have identified all significant matters that might be noted in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that would cause us to believe that the separate condensed interim financial statements mentioned in the first paragraph of this report are not prepared, in all material respects, in accordance with the International Standard of Accounting 34.

Price Waterhouse & Co. S.R.L., Bouchard 557, 8^th^ floor, C1106ABG - City of Buenos Aires

T: +(54.11) 4850.0000, www.pwc.com/ar

“Free translation from the original inSpanish for publication in Argentina”

Report on the compliance with current regulations

In compliance with current provisions, we report, with respect to Aeropuertos Argentina 2000 S.A., that:

a)	the separate condensed interim financial statements of Aeropuertos Argentina 2000 S.A. are pending to<br>be transcribed in the book Inventory and Balance Sheets;
b)	the separate condensed interim financial statements of Aeropuertos Argentina 2000 S.A. arise from accounting<br>records kept in their formal aspects in accordance with legal regulations, except for their lack of transcription in the book Inventory<br>and Balance Sheets;
---	---
c)	As of March 31, 2024, the debt accrued in favor of the Integrated Argentine Pension System of Aeropuertos<br>Argentina 2000 S.A. that arises from the accounting records and settlements of the Company amounted to $2,933,357,550, not being payable<br>as of that date.
---	---

Autonomous City of Buenos Aires, May 8, 2024.

PRICE WATERHOUSE & CO. S.R.L.
by (Partner)
Juan Manuel Gallego Tinto

SURVEILLANCE COMMITTEE REPORT

To the shareholders of

AEROPUERTOS ARGENTINA 2000 S.A.

In accordance with the requirements of the Article 294 Subsection 5º of Act No. 19,550 and the Article 63 Subsection b) of the BYMA Regulations (Argentine Stock and Market), we have conducted the review described in the third paragraph regarding the separate condensed interim financial statements of Aeropuertos Argentina 2000 S.A. (the “Company”), including the separate statement of financial position as of March 31, 2024, the separate statements of comprehensive income, changes in equity, and cash flows for the three-month period ended March 31, 2024, and selected explanatory notes.

The Board of Directors of the Company is responsible for the preparation and issuance of said financial statements, in exercise of its specific functions.

Based on our review, with the scope described above, we hereby inform that separate condensed interim financial statements of the Company as of March 31, 2024: (i) consider all significant events and circumstances that are known to us; (ii) they arise from the accounting records kept in their formal aspects in accordance with legal regulations, except for the fact that they are pending to be copied in the "Inventories and Balance Sheets" book; and (iii) regarding said documents we have no other observations to make.

Autonomous City of Buenos Aires, May 8, 2024.

TOMÁS M. ARAYA

By Surveillance Committee