Estados financieros de copa

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COPA HOLDINGS, S.A.

(Annual and Transition Report (foreign private issuer))

FORM 20-F

Filed 05/06/09 for the Period Ending 12/31/08

Telephone CIK Symbol SIC Code Industry Sector Fiscal Year

011 507 227 2522 0001345105 CPA 4512 - Air Transportation, Scheduled Airline Transportation 12/31

http://www.edgar-online.com © Copyright 2009, EDGAR Online, Inc. All Rights Reserved.Distribution and use of this document restricted under EDGAR Online, Inc. Terms of Use.

Table of Contents

Table of Contents

As filed with the Securities and Exchange Commission on May 6, 2009

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 20-F
REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934
OR

ANNUALREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE FISCAL YEAR ENDED DECEMBER 31, 2008
OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
OR

SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Commission file number: 001-32696

COPA HOLDINGS, S.A.
(Exact name of Registrant asSpecified in Its Charter) Not Applicable (Translation of Registrant’s Name Into English) Republic of Panama (Jurisdiction of Incorporation or Organization) Avenida Principal y Avenida de la Rotonda, Costa del Este Complejo Business Park, Torre Norte Parque Lefevre, Panama City Panama (Address of Principal Executive Offices) Joseph Putaturo Complejo Business Park, Torre Norte Parque Lefevre, PanamaCity, Panama +507 304 2677 (Telephone) +507 304 2535 (Facsimile) (Registrant’s Contact Person) Securities registered or to be registered pursuant to Section 12(b) of the Act Title of Each Class: Class A Common Stock, without par value Name of Each Exchange On Which Registered New York Stock Exchange

Securities registered or to be registered pursuant to Section 12(g) of the Act: NoneSecurities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report: At December 31, 2008, there were outstanding 43,194,566 shares of common stock, without par value, of which 30,416,441 were Class A shares and12,778,125 were Class B shares. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. Yes No Indicate by check mark whether the registrant(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No Indicate by check mark whether the registrant has submitted electronically and posted on itscorporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definitionof “accelerated filer and non-accelerated filer” in Rule 12b-2 of Exchange Act. (Check one): Large Accelerated Filer Accelerated Filer Non-accelerated Filer

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S. GAAP IFRS Other

If “Other” has been checked in response to the previous question, indicate by...
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