v3.22.4
Employee future benefits (Tables)
 12 Months Ended
Dec. 31, 2022
Employee Benefits [Abstract]  
Schedule of Net Defined Benefit Liability (Asset)
December 31, 2022December 31, 2021
Net defined benefit pension plan liability$348 $1,814 
Net other post-retirement benefit plan liability107 80 
Employee future benefits$455 $1,894 
Defined benefit obligationFair value of plan assetsNet defined benefit liability
Defined benefit pension plan202220212022202120222021
Balance at January 1$19,187 $20,203 $(17,373)$(16,347)$1,814 $3,856 
Included in profit or loss
Current service cost30 37 — — 30 37 
Interest cost (income)518 476 (468)(383)50 93 
Benefits payable— — — — — — 
548 513 (468)(383)80 130 
Included in other comprehensive income
Remeasurements loss (gain):
Actuarial loss (gain) arising from:
Demographic assumptions— 56 — — — 56 
Financial assumptions(4,547)(986)— — (4,547)(986)
Experience adjustment(91)92 — — (91)92 
Return on plan assets excluding interest— — 3,092 (1,334)3,092 (1,334)
income
Plan expenses(24)(30)24 30 — — 
(4,662)(868)3,116 (1,304)(1,546)(2,172)
Other
Contributions paid by the employer— — — — — — 
Benefits paid(671)(661)671 661 — — 
(671)(661)671 661 — — 
Balance at December 31$14,402 $19,187 $(14,054)$(17,373)$348 $1,814 
20.     Employee future benefits (cont'd):
Defined benefit obligationFair value of plan assetsNet defined benefit liability
Other post-retirement benefit plan202220212022202120222021
Balance at January 1$80 $85 $— $— $80 $85 
Included in profit or loss
Interest cost (income)2 1 — — 2 1 
2 1 — — 2 1 
Included in other comprehensive income
Remeasurements loss (gain):
Actuarial loss (gain) arising from:
Demographic assumptions— — — — — — 
Financial assumptions(23)(2)— — (23)(2)
Experience adjustment55 4 — — 55 4 
32 2 — — 32 2 
Other
Contributions paid by the employer— — (7)(8)(7)(8)
Benefits paid(7)(8)7 8 — — 
(7)(8)— — (7)(8)
Balance at December 31$107 $80 $— $— $107 $80 
Schedule of Comprehensive Income by Plan Type
Included in other comprehensive income (loss)December 31, 2022December 31, 2021
Defined benefit pension plan actuarial gain$1,546 $2,172 
Other post-retirement benefit plan actuarial loss(32)(2)
$1,514 $2,170 
Schedule of Fair Value of Plan Assets
Pension plan assets comprise:
20222021
Cash and cash equivalents3 %3 %
Equity securities60 %60 %
Debt securities37 %37 %
Total100 %100 %
Schedule of Defined Benefit Plans
The significant actuarial assumptions adopted in measuring the fair value of benefit obligations at December 31 were as follows:
20222021
Pension planOther benefit planPension planOther benefit plan
Discount rate5.00 %4.89 %2.76 %2.25 %
Rate of compensation increasen/an/an/an/a
The significant actuarial assumptions adopted in determining net expense for the years ended December 31 were as follows:
20222021
Pension planOther benefit planPension planOther benefit plan
Discount rate2.76 %4.89 %2.40 %2.25 %
Rate of compensation increasen/an/an/an/a