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SHARE-BASED PAYMENTS (Tables)
 12 Months Ended
Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of acquisition of the share's rights

The acquisition of the share's rights, in both companies is as follows:

 

    Number of shares     Number of shares  
    Accrued options     Non accrued options  
    As of     As of     As of     As of  
    December 31,     December 31,     December 31,     December 31,  
Company   2018     2017     2018     2017  
Multiplus S.A.     -       247,500       -       316,025  
Schedule of number shares in circulation

Number shares in circulation

 

                      Not acquired due        
    Opening                 to breach of employment     Closing  
    balance     Granted     Exercised     retention conditions     balance  
From January 1 to December 31, 2016     175,910       138,282       (15,811 )     (60,525 )     237,856  
From January 1 to December 31, 2017     237,856       129,218       (41,801 )     (15,563 )     309,710  
From January 1 to December 31, 2018     309,710       -       (83,958 )     (8,916 )     216,836  
Compensation Plan 2011 [Member]  
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of share-based payments balance

This benefit is recorded in accordance with the provisions of IFRS 2 "Payments based on shares" and has been considered as a cash settled award and, therefore, recorded at fair value as a liability, which is updated at the closing date. of each financial statement with effect on the result of the period.

 

    Base Units  
    Opening                       Closing  
Periods   balance     Granted     Annulled     Exercised     Balance  
From January 1 to December 31, 2017     4,719,720       37,359       (1,193,286 )     (630,897 )     2,932,896  
From January 1 to December 31, 2018     2,932,896       -       (171,419 )     (1,168,700 )     1,592,777  
Subsidiaries Compensation Plans [Member]  
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Schedule of share-based payments balance

Multiplus S.A., subsidiaries of TAM S.A., have outstanding stock options at December 31, 2018, which amounted to 247,500 shares (at December 31, 2017, the distribution of outstanding stock options amounted to 316,025 for Multiplus S.A.).

 

Multiplus S.A.

 

                4nd Extraordinary        
    3rd Grant     4th Grant     Grant        
Description   03/21/2012     04/03/2013     11/20/2013     Total  
Outstanding option number as December 31, 2017     84,249       163,251       68,525       316,025  
Outstanding option number as December 31, 2018     84,249       163,251       -       247,500