| Schedule of Net defined benefit liabilities (assets) and their components |
Net defined benefit assets (liabilities) and their components are as follows:
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Projected benefit
obligation |
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Fair value of plan assets |
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Net defined benefit
asset (liability) |
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2025 |
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2024 |
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|
2025 |
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|
2024 |
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|
2025 |
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|
2024 |
|
Balance as of January 1 |
|
$ |
(22,608 |
) |
|
$ |
(19,593 |
) |
|
$ |
17,908 |
|
|
$ |
17,109 |
|
|
$ |
(4,700 |
) |
|
$ |
(2,484 |
) |
Included in profit or loss |
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Current service cost |
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(908 |
) |
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|
(607 |
) |
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— |
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|
— |
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|
|
(908 |
) |
|
|
(607 |
) |
Past service cost |
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— |
|
|
|
223 |
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|
— |
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|
— |
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|
|
— |
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|
223 |
|
Interest (cost) income |
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|
(315 |
) |
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(356 |
) |
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— |
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|
310 |
|
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|
(315 |
) |
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|
(46 |
) |
Return on plan assets excluding interest income |
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— |
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— |
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|
746 |
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— |
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|
746 |
|
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|
— |
|
Administrative cost |
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|
(32 |
) |
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|
(30 |
) |
|
|
— |
|
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|
— |
|
|
|
(32 |
) |
|
|
(30 |
) |
Effect of movements in exchange rates |
|
|
54 |
|
|
|
1,399 |
|
|
|
— |
|
|
|
(1,222 |
) |
|
|
54 |
|
|
|
177 |
|
Included in other comprehensive income |
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|
|
— |
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Actuarial gain (loss) arising from financial
assumptions |
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|
346 |
|
|
|
(2,356 |
) |
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|
— |
|
|
|
— |
|
|
|
346 |
|
|
|
(2,356 |
) |
Actuarial gain (loss) arising from other assumptions |
|
|
(2,175 |
) |
|
|
(930 |
) |
|
|
— |
|
|
|
— |
|
|
|
(2,175 |
) |
|
|
(930 |
) |
Return on plan assets excluding interest income |
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|
— |
|
|
|
— |
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|
|
2,991 |
|
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|
523 |
|
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|
2,991 |
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|
523 |
|
Effect of movements in exchange rates |
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|
(2,983 |
) |
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|
127 |
|
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|
2,480 |
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(53 |
) |
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|
(503 |
) |
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|
74 |
|
Other movements |
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|
— |
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Contributions paid by the employer |
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— |
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|
— |
|
|
|
801 |
|
|
|
756 |
|
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|
801 |
|
|
|
756 |
|
Contributions paid by the employees and plan
participants |
|
|
(700 |
) |
|
|
(1,780 |
) |
|
|
700 |
|
|
|
1,780 |
|
|
|
— |
|
|
|
— |
|
Benefits paid |
|
|
2,462 |
|
|
|
1,295 |
|
|
|
(2,462 |
) |
|
|
(1,295 |
) |
|
|
— |
|
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|
— |
|
Balance as of December 31 |
|
$ |
(26,859 |
) |
|
$ |
(22,608 |
) |
|
$ |
23,164 |
|
|
$ |
17,908 |
|
|
$ |
(3,696 |
) |
|
$ |
(4,700 |
) |
|
| Schedule of Expected Benefit Payments |
Estimated future benefit payments during the next five years and in the aggregate for years 2026 through 2035 are as follows:
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|
2026 |
|
$ |
1,221 |
|
2027 |
|
|
1,012 |
|
2028 |
|
|
1,618 |
|
2029 |
|
|
1,424 |
|
2030 |
|
|
777 |
|
2031-2035 |
|
|
5,662 |
|
|