XML 212 R59.htm IDEA: XBRL DOCUMENT
v3.25.4

Accounts and transactions with related parties (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Disclosure of transactions between related parties [abstract] |
Summary of Accounts and Transactions with Related Parties |
| 2025 |  | 2024
Accounts receivable - |  |  |
Banco General, S.A. | $ | 3,131 |  |  | $ | 2,838 |
Panama Air Cargo Terminal | 86 |  |  | 138 |
| $ | 3,217 |  |  | $ | 2,976 |
Accounts payable - |  |  |
Assa Compañía de Seguros, S.A. | $ | 796 |  |  | $ | 686 |
Panama Air Cargo Terminal | 431 |  |  | 560 |
Motta Internacional, S.A. | 46 |  |  | 11 |
Desarrollos Inmobiliarios del Este, S.A. | 40 |  |  | 31 |
GBM International, Inc. | 20 |  |  | 6 |
Galindo, Arias & López | — |  |  | 330 |
| $ | 1,333 |  |  | $ | 1,624 |
Summary of Related Party Transactions | Transactions with related parties for the year ended December 31 are as follows:
Related party |  | Type of transactions |  | Amount of transaction 2025 |  | Amount of transaction 2024 |  | Amount of transaction 2023
ASSA Compañía de Seguros, S.A. |  | Insurance |  | 12,901 |  |  | 13,247 |  |  | 12,116 |
Desarrollo Inmobiliario del Este, S.A. |  | Property leasing |  | 3,266 |  |  | 3,382 |  |  | 3,564 |
Profuturo Administradora de Fondos de Pensión y Cesantía |  | Payments |  | 5,129 |  |  | 4,875 |  |  | 4,572 |
Panama Air Cargo Terminal |  | Handling |  | 4,308 |  |  | 3,509 |  |  | 3,889 |
Motta Internacional, S.A. |  | Purchase |  | 1,276 |  |  | 1,199 |  |  | 1,013 |
Galindo, Arias & López |  | Legal services |  | — |  |  | 395 |  |  | 407 |
GBM International, Inc. |  | Technological support |  | 109 |  |  | 73 |  |  | 51 |
Global Brands, S.A. |  | Purchase |  | 10 |  |  | 2 |  |  | 83 |
Televisora Nacional, S.A. |  | Communications |  | 15 |  |  | — |  |  | — |
Banco General, S.A. |  | Interest income,net |  | $ | (5,609) |  |  | $ | (3,710) |  |  | $ | (2,368) |
Summary of Key Management Personnel Compensation | Key management personnel compensation is as follows:
| 2025 |  | 2024 |  | 2023
Short-term employee benefits | $ | 4,906 |  |  | $ | 5,221 |  |  | $ | 4,975 |
Post-employment pension | 94 |  |  | 100 |  |  | 96 |
Share-based payments | 2,978 |  |  | 2,748 |  |  | 1,548 |
| $ | 7,978 |  |  | $ | 8,069 |  |  | $ | 6,619 |

X
- Definition The disclosure of accounts and transactions with related parties explanatory. + References No definition available. + Details
Name: | cpa_DisclosureOfAccountsAndTransactionsWithRelatedPartiesExplanatoryTextBlock
Namespace Prefix: | cpa_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2025-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&anchor=para_18&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration