v3.25.2
Employee Benefits (Tables)
12 Months Ended
Dec. 31, 2024
Employee Benefits  
Schedule of Composition of Employee Benefits

    

December 31,

    

December 31,

2023

2024

Presented under current liabilities – other payables:

 

  

 

  

Short-term employee benefits

$

11,252

 

9,918

Total

 

11,252

 

9,918

Presented under non-current liabilities – employee benefits:

 

  

 

  

Long-term employee benefits

 

289

 

Recognized liability for defined benefit obligation, net

 

2,484

 

4,700

Total

$

2,773

 

4,700

Schedule of defined benefit liabilities (assets)

Projected benefit obligation

Fair value of plan assets*

Net defined benefit  liability (asset)

    

2023

    

2024

    

2023

    

2024

    

2023

    

2024

Balance as of January 1

$

14,101

 

19,593

 

(12,913)

 

(17,109)

 

1,188

 

2,484

Included in profit or loss

 

  

 

  

 

  

 

  

 

  

 

  

Current service cost

 

459

 

607

 

 

 

459

 

607

Past service cost

 

(385)

 

(223)

 

 

 

(385)

 

(223)

Interest cost (income)

 

341

 

356

 

(312)

 

(310)

 

29

 

46

Administrative cost

 

24

 

30

 

 

 

24

 

30

Effect of movements in exchange rates

 

1,404

 

(1,399)

 

(1,286)

 

1,222

 

118

 

(177)

Included in other comprehensive income

 

  

 

  

 

  

 

  

 

  

 

  

Actuarial loss (gain) arising from financial assumptions

 

1,284

 

2,356

 

 

 

1,284

 

2,356

Actuarial loss arising from other assumptions

 

 

930

 

 

 

 

930

Return on plan assets excluding interest income

 

 

 

361

 

(523)

 

361

 

(523)

Effect of movements in exchange rates

 

260

 

(127)

 

(185)

 

53

 

75

 

(74)

Other movements

 

  

 

  

 

  

 

  

 

  

 

  

Contributions paid by the employer

 

 

 

(669)

 

(756)

 

(669)

 

(756)

Contributions paid by the employees and plan participants

 

3,207

 

1,780

 

(3,207)

 

(1,780)

 

 

Benefits paid

 

(1,102)

 

(1,295)

 

1,102

 

1,295

 

 

Balance as of December 31

$

19,593

 

22,608

 

(17,109)

 

(17,908)

 

2,484

 

4,700

Schedule of actuarial assumptions

    

2023

    

2024

%

%

Discount rate as of December 31

 

1.9

 

0.85

Future salary growth

 

1.9

 

1

Interest rate on the savings account

 

1.9

 

1.25

Price inflation

 

1.9

 

1

Social security increase

 

1.9

 

1

Future pension growth

 

0

 

0