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Material accounting policies (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of Material Accounting Policies [Abstract]

Schedule of Significant Subsidiaries

The following are the significant subsidiaries included in these financial statements:

						Country of Incorporation						Ownership interest
Name												2023						2022
Copa Airlines						Panama						99.9		%				99.9		%
AeroRepublica						Colombia						99.9		%				99.9		%
Oval						British Virgin Islands						100		%				100		%
LNA						Panama						100		%				100		%

Estimated Useful Lives of Assets and Considering Residual Value

Property and equipment

Estimate useful life (years)

Residual Value

Flight equipment (*)

Airframe and core engines

27

15%

Major maintenance events

3-16

—

Conversion to freighter

Lesser of 10 years  and remaining useful life of the aircraft

Cabin refurbishment

Lesser of remaining useful  life of the aircraft and estimated useful life of the refurbishment

Ramp and miscellaneous

Ground equipment

10

—

Furniture, fixture, equipment and other

5-10

—

Leasehold improvements

Lesser of remaining lease  term and estimated useful life of the leasehold improvement

—

(*)Estimates for Boeing 737-700 fleet may differ , see note 13.

X

- Definition

The disclosure of information about property plant and equipment estimated useful lives.

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Disclosure of Material Accounting Policies

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X

- Definition

The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Paragraph 19B
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