| Accrued liabilities |
15. Accrued liabilities
a) The detail of current accrued liabilities as of
December 31, 2025 and 2024 is as follows:
| Schedule of current accrued liabilities | |
| | |
| | | |
| | |
| | |
| | |
2025 | |
2024 |
| Fuel and traffic accrued expenses | |
| US$ | |
| 92,965 | | |
| US$ | |
| 81,235 | |
| Maintenance and aircraft parts accrued expenses | |
| | |
| 44,257 | | |
| | |
| 40,131 | |
| Sales, marketing and distribution accrued expenses | |
| | |
| 29,770 | | |
| | |
| 19,019 | |
| Deferred revenue from “v.club” membership | |
| | |
| 27,802 | | |
| | |
| 20,850 | |
| Salaries and benefits | |
| | |
| 27,670 | | |
| | |
| 24,295 | |
| Accrued administrative expenses | |
| | |
| 26,913 | | |
| | |
| 30,718 | |
| Corsia accrued liability | |
| | |
| 8,486 | | |
| | |
| 1,029 | |
| Information and communication accrued expenses | |
| | |
| 5,207 | | |
| | |
| 3,598 | |
| Others | |
| | |
| 2,475 | | |
| | |
| 144 | |
| Maintenance deposits | |
| | |
| 1,781 | | |
| | |
| 1,612 | |
| Supplier services agreement | |
| | |
| 1,432 | | |
| | |
| 761 | |
| Benefits from suppliers | |
| | |
| 431 | | |
| | |
| — | |
| Total current accrued liabilities | |
| US$ | |
| 269,189 | | |
| US$ | |
| 223,392 | |
b) Non-current accrued liabilities as of December
31, 2025 and 2024 is as follows:
| Schedule of non-current accrued liabilities | |
| | |
| | | |
| | |
| | |
| | |
2025 | |
2024 |
| Supplier services agreement | |
| US$ | |
| 5,960 | | |
| US$ | |
| 7,390 | |
| Others | |
| | |
| 663 | | |
| | |
| 459 | |
| Total non-current accrued liabilities | |
| US$ | |
| 6,623 | | |
| US$ | |
| 7,849 | |
|