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OTHER NON-FINANCIAL LIABILITIES | 12 Months Ended
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Dec. 31, 2021
Disclosure Of Non Financial Other Liabilities Explanatory [Abstract] |
OTHER NON-FINANCIAL LIABILITIES | NOTE 22 - OTHER NON-FINANCIAL LIABILITIES
|  | Current liabilities |  |  | Non-current liabilities |  |  | Total Liabilities |
|  | As of |  |  | As of |  |  | As of |  |  | As of |  |  | As of |  |  | As of |
|  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Deferred revenues (1)(2) |  |  | 2,273,137 |  |  |  | 2,036,880 |  |  |  | 512,056 |  |  |  | 702,008 |  |  |  | 2,785,193 |  |  |  | 2,738,888 |
Sales tax |  |  | 3,870 |  |  |  | 7,609 |  |  |  | - |  |  |  | - |  |  |  | 3,870 |  |  |  | 7,609 |
Retentions |  |  | 31,509 |  |  |  | 27,853 |  |  |  | - |  |  |  | - |  |  |  | 31,509 |  |  |  | 27,853 |
Others taxes |  |  | 4,916 |  |  |  | 3,931 |  |  |  | - |  |  |  | - |  |  |  | 4,916 |  |  |  | 3,931 |
Dividends payable |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other sundry liabilities |  |  | 19,144 |  |  |  | 12,518 |  |  |  | - |  |  |  | - |  |  |  | 19,144 |  |  |  | 12,518 |
Total other non-financial liabilities |  |  | 2,332,576 |  |  |  | 2,088,791 |  |  |  | 512,056 |  |  |  | 702,008 |  |  |  | 2,844,632 |  |  |  | 2,790,799 |
Deferred Income Movement
|  |  |  |  | Deferred income |  |  |  |  |  | Adjustment application |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  | Loyalty program |  |  |  |  |  | IAS 29, |  |  |  |  |  |  |
|  | Initial balance |  |  | (1) Recognition |  |  | Use |  |  | (Award and redeem) |  |  | Expiration of tickets |  |  | Argentina hyperinflation |  |  | Others provisions |  |  | Final balance |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
From January 1 to December 31, 2019 |  |  | 2,974,760 |  |  |  | 8,264,970 |  |  |  | (7,703,011 | ) |  |  | 124,548 |  |  |  | (156,435 | ) |  |  | 2,232 |  |  |  | 33,402 |  |  |  | 3,540,466 |
From January 1 to December 31, 2020 |  |  | 3,540,466 |  |  |  | 1,970,203 |  |  |  | (2,554,476 | ) |  |  | (137,176 | ) |  |  | (72,670 | ) |  |  | (3,485 | ) |  |  | (3,974 | ) |  |  | 2,738,888 |
From January 1 to December 31, 2021 |  |  | 2,738,888 |  |  |  | 4,221,168 |  |  |  | (4,053,345 | ) |  |  | (12,091 | ) |  |  | (114,227 | ) |  |  | - |  |  |  | 4,800 |  |  |  | 2,785,193 |
(1) | The balance includes mainly, deferred income for services not provided as of December 31, 2021 and December 31, 2020; and for the frequent flyer LATAM Pass program.
LATAM Pass is LATAM’s frequent flyer program that allows rewarding the preference and loyalty of its customers with multiple benefits and privileges, through the accumulation of miles or points that can be exchanged for tickets or for a varied range of products and services. Clients accumulate miles or LATAM Pass points every time they fly in LATAM and other connections associated with the program, as well as buy in stores or use the services of a vast network of companies that have agreements with the program around the world.
(2) | As of December 31, 2021, Deferred Income includes ThUS $ 58,509 corresponding to the balance to be accrued from the committed compensation from Delta Air Lines, Inc., which is recognized in Income Statement, based on the estimation of differentials of income, until the implementation of the strategic alliance. During the period, the Company has recognized ThUS $ 118,188 for this concept.
Additionally, the Company maintains a balance of ThUS $ 29,507 in the Trade accounts payable item of the Statement of Financial Position, corresponding to the compensation of costs to be incurred.

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