v3.24.0.1
Other non-current liabilities and employee future benefits (Tables)
 12 Months Ended
Dec. 31, 2023
Employee Benefits [Abstract]  
Schedule of Net Defined Benefit Liability (Asset)
December 31, 2023December 31, 2022
Other non-current liabilities$2,337 $1,805 
Employee future benefits(475)455 
Other non-current liabilities and employee future benefits$1,862 $2,260 
December 31, 2023December 31, 2022
Net defined benefit pension plan liability$(582)$348 
Net other post-retirement benefit plan liability107 107 
Employee future benefits$(475)$455 
The following tables reconcile the opening balances to the closing balances for the net defined benefit liability and its components for the two plans. The expense recognized in statement of loss and comprehensive income (loss) is recorded in finance loss and other (note 26).    
Defined benefit obligationFair value of plan assetsNet defined benefit liability
Defined benefit pension plan202320222023202220232022
Balance at January 1$14,402 $19,187 $(14,054)$(17,373)$348 $1,814 
Included in profit or loss
Current service cost26 30 — — 26 30 
Interest cost (income)700 518 (683)(468)17 50 
Benefits payable— — — — — — 
726 548 (683)(468)43 80 
Included in other comprehensive income (loss)
Remeasurements loss (gain):
Actuarial loss (gain) arising from:
Demographic assumptions— — — — — — 
Financial assumptions113 (4,547)— — 113 (4,547)
Experience adjustment(600)(91)— — (600)(91)
Return on plan assets excluding interest— — (486)3,092 (486)3,092 
income
Plan expenses(54)(24)54 24 — — 
Settlements(7,326)— 7,326 — — — 
(7,867)(4,662)6,894 3,116 (973)(1,546)
Other
Contributions paid by the employer— — — — — — 
Benefits paid(558)(671)558 671 — — 
(558)(671)558 671 — — 
Balance at December 31$6,703 $14,402 $(7,285)$(14,054)$(582)$348 
20.     Other non-current liabilities and employee future benefits (cont'd):
Employee future benefits (cont'd)
Defined benefit obligationFair value of plan assetsNet defined benefit liability
Other post-retirement benefit plan202320222023202220232022
Balance at January 1$107 $80 $— $— $107 $80 
Included in profit or loss
Interest cost (income)5 2 — — 5 2 
5 2 — — 5 2 
Included in other comprehensive income (loss)
Remeasurements loss (gain):
Actuarial loss (gain) arising from:
Demographic assumptions— — — — — — 
Financial assumptions1 (23)— — 1 (23)
Experience adjustment2 55 — — 2 55 
3 32 — — 3 32 
Other
Contributions paid by the employer— — (8)(7)(8)(7)
Benefits paid(8)(7)8 7 — — 
(8)(7)— — (8)(7)
Balance at December 31$107 $107 $— $— $107 $107 
Schedule of Comprehensive Income by Plan Type
Included in other comprehensive income (loss)December 31, 2023December 31, 2022
Defined benefit pension plan actuarial gain$973 $1,546 
Other post-retirement benefit plan actuarial loss(3)(32)
$970 $1,514 
Schedule of Fair Value of Plan Assets
Pension plan assets comprise:
20232022
Cash and cash equivalents100 %3 %
Equity securities— %60 %
Debt securities— %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:
20232022
Pension planOther benefit planPension planOther benefit plan
Discount rate4.88 %4.67 %5.00 %4.89 %
Rate of compensation increasen/an/an/an/a
20.     Other non-current liabilities and employee future benefits (cont'd):
Employee future benefits (cont'd)
The significant actuarial assumptions adopted in determining net expense for the years ended December 31 were as follows:
20232022
Pension planOther benefit planPension planOther benefit plan
Discount rate5.00 %4.67 %2.76 %4.89 %
Rate of compensation increasen/an/an/an/a