The
change in the Company’s employee future benefit obligations is summarized as follows:
Summary
of net defined benefit liability asset
| | |
benefit
plans | | |
benefit
plans | | |
Total | | |
Total | |
| | |
Three
months ended March
31, 2026 | | |
Year
ended December 31, 2025 | |
| | |
Pension | | |
Other | | |
| | |
| |
| | |
benefit
plans | | |
benefit
plans | | |
Total | | |
Total | |
| | |
$ | | |
$ | | |
$ | | |
$ | |
| Change in plan liabilities | |
| | | |
| | | |
| | | |
| | |
| Balances – Beginning of the period | |
| 22,197 | | |
| 39 | | |
| 22,236 | | |
| 22,403 | |
| Current service cost | |
| - | | |
| - | | |
| - | | |
| 16 | |
| Interest cost | |
| - | | |
| - | | |
| - | | |
| 825 | |
| Actuarial loss (gain) from changes in financial
assumptions | |
| - | | |
| - | | |
| - | | |
| (1,916 | ) |
| Benefits paid | |
| - | | |
| - | | |
| - | | |
| (896 | ) |
| Impact of foreign exchange rate changes | |
| - | | |
| - | | |
| - | | |
| 1,804 | |
| Deconsolidation of German
subsidiaries | |
| (22,197 | ) | |
| (39 | ) | |
| (22,236 | ) | |
| - | |
| Balances – End
of the period | |
| - | | |
| - | | |
| - | | |
| 22,236 | |
| | |
| | | |
| | | |
| | | |
| | |
| Change in plan assets | |
| | | |
| | | |
| | | |
| | |
| Balances – Beginning of the period | |
| 11,251 | | |
| - | | |
| 11,251 | | |
| 10,669 | |
| Interest income from plan assets | |
| - | | |
| - | | |
| - | | |
| 396 | |
| Employer contributions | |
| - | | |
| - | | |
| - | | |
| 32 | |
| Employee contributions | |
| - | | |
| - | | |
| - | | |
| 7 | |
| Benefits paid | |
| - | | |
| - | | |
| - | | |
| (311 | ) |
| Remeasurement of plan assets | |
| - | | |
| - | | |
| - | | |
| 47 | |
| Unrecognized Asset due to Asset Ceiling | |
| - | | |
| - | | |
| - | | |
| (631 | ) |
| Impact of foreign exchange rate changes | |
| - | | |
| - | | |
| - | | |
| 1,042 | |
| Deconsolidation of German
subsidiaries | |
| (11,251 | ) | |
| - | | |
| (11,251 | ) | |
| - | |
| Balances – End
of the period | |
| - | | |
| - | | |
| - | | |
| 11,251 | |
| | |
| | | |
| | | |
| | | |
| | |
| Net liability of the unfunded plans | |
| - | | |
| - | | |
| - | | |
| 10,984 | |
| Net liability of the funded
plans | |
| - | | |
| - | | |
| - | | |
| - | |
| Net
amount recognized as Employee future benefits | |
| - | | |
| - | | |
| - | | |
| 10,984 | |
| | |
| | | |
| | | |
| | | |
| | |
| Amounts recognized: | |
| | | |
| | | |
| | | |
| | |
| In net loss | |
| - | | |
| - | | |
| - | | |
| 435 | |
| Actuarial gain (loss) on defined benefit plans
in other comprehensive loss | |
| - | | |
| - | | |
| - | | |
| 1,960 | |
|