| Summary of Movements in Net Defined Benefit Liability (Asset) |
Movements in net defined benefit liabilities were as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
of the Defined
Benefit
Obligation |
|
|
Fair Value of the
Plan Assets |
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at January 1, 2023 |
|
$ |
10,261,997 |
|
|
$ |
(6,477,877 |
) |
|
$ |
3,784,120 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Service cost |
|
|
|
|
|
|
|
|
|
|
|
|
| Current service cost |
|
|
126,956 |
|
|
|
- |
|
|
|
126,956 |
|
| Past service cost and loss on settlements |
|
|
1,194 |
|
|
|
- |
|
|
|
1,194 |
|
| Net interest expense (income) |
|
|
236,102 |
|
|
|
(173,994 |
) |
|
|
62,108 |
|
| Other termination benefit cost |
|
|
7,822 |
|
|
|
- |
|
|
|
7,822 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in profit or loss |
|
|
372,074 |
|
|
|
(173,994 |
) |
|
|
198,080 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Remeasurement |
|
|
|
|
|
|
|
|
|
|
|
|
| Return on plan assets (excluding amounts included in net interest) |
|
|
- |
|
|
|
(9,327 |
) |
|
|
(9,327 |
) |
| Actuarial (gain) loss |
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in financial assumptions |
|
|
391,077 |
|
|
|
- |
|
|
|
391,077 |
|
| Experience adjustments |
|
|
(309,843 |
) |
|
|
- |
|
|
|
(309,843 |
) |
| Changes in demographic assumptions |
|
|
(6,476 |
) |
|
|
- |
|
|
|
(6,476 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in other comprehensive income |
|
|
74,758 |
|
|
|
(9,327 |
) |
|
|
65,431 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contributions from the employer |
|
|
- |
|
|
|
(597,870 |
) |
|
|
(597,870 |
) |
| Benefits paid from |
|
|
|
|
|
|
|
|
|
|
|
|
| the pension fund |
|
|
(615,377 |
) |
|
|
609,975 |
|
|
|
(5,402 |
) |
| the Group |
|
|
(79,659 |
) |
|
|
- |
|
|
|
(79,659 |
) |
| Liabilities extinguished on settlements |
|
|
(2,830 |
) |
|
|
- |
|
|
|
(2,830 |
) |
| Liabilities assumed in a business combination (Note 29) |
|
|
204,975 |
|
|
|
- |
|
|
|
204,975 |
|
| Exchange differences on foreign plans |
|
|
(14,144 |
) |
|
|
32,035 |
|
|
|
17,891 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2023 |
|
|
10,201,794 |
|
|
|
(6,617,058 |
) |
|
|
3,584,736 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Service cost |
|
|
|
|
|
|
|
|
|
|
|
|
| Current service cost |
|
|
139,168 |
|
|
|
- |
|
|
|
139,168 |
|
| Past service cost and loss on settlements |
|
|
274 |
|
|
|
- |
|
|
|
274 |
|
| Net interest expense (income) |
|
|
205,562 |
|
|
|
(144,003 |
) |
|
|
61,559 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in profit or loss |
|
|
345,004 |
|
|
|
(144,003 |
) |
|
|
201,001 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Remeasurement |
|
|
|
|
|
|
|
|
|
|
|
|
| Return on plan assets (excluding amounts included in net interest) |
|
|
- |
|
|
|
(437,258 |
) |
|
|
(437,258 |
) |
| Actuarial (gain) loss |
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in financial assumptions |
|
|
(46,189 |
) |
|
|
- |
|
|
|
(46,189 |
) |
| Experience adjustments |
|
|
249,911 |
|
|
|
- |
|
|
|
249,911 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in demographic assumptions |
|
$ |
(16,009 |
) |
|
$ |
- |
|
|
$ |
(16,009 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in other comprehensive income |
|
|
187,713 |
|
|
|
(437,258 |
) |
|
|
(249,545 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contributions from the employer |
|
|
- |
|
|
|
(646,687 |
) |
|
|
(646,687 |
) |
| Benefits paid from |
|
|
|
|
|
|
|
|
|
|
|
|
| the pension fund |
|
|
(539,124 |
) |
|
|
539,124 |
|
|
|
- |
|
| the Group |
|
|
(124,601 |
) |
|
|
- |
|
|
|
(124,601 |
) |
| Liabilities extinguished on settlements |
|
|
(5,836 |
) |
|
|
566 |
|
|
|
(5,270 |
) |
| Liabilities assumed in a business combination (Note 29) |
|
|
158,053 |
|
|
|
- |
|
|
|
158,053 |
|
| Exchange differences on foreign plans |
|
|
(99,106 |
) |
|
|
51,006 |
|
|
|
(48,100 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2024 |
|
$ |
10,123,897 |
|
|
$ |
(7,254,310 |
) |
|
$ |
2,869,587 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Service cost |
|
|
|
|
|
|
|
|
|
|
|
|
| Current service cost |
|
|
131,232 |
|
|
|
- |
|
|
|
131,232 |
|
| Past service cost and loss on settlements |
|
|
5,412 |
|
|
|
- |
|
|
|
5,412 |
|
| Net interest expense (income) |
|
|
217,768 |
|
|
|
(157,517 |
) |
|
|
60,251 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in profit or loss |
|
|
354,412 |
|
|
|
(157,517 |
) |
|
|
196,895 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Remeasurement |
|
|
|
|
|
|
|
|
|
|
|
|
| Return on plan assets (excluding amounts included in net interest) |
|
|
- |
|
|
|
(379,292 |
) |
|
|
(379,292 |
) |
| Actuarial (gain) loss |
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in financial assumptions |
|
|
47,483 |
|
|
|
- |
|
|
|
47,483 |
|
| Experience adjustments |
|
|
1,579,901 |
|
|
|
- |
|
|
|
1,579,901 |
|
| Changes in demographic assumptions |
|
|
(7,700 |
) |
|
|
- |
|
|
|
(7,700 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in other comprehensive income |
|
|
1,619,684 |
|
|
|
(379,292 |
) |
|
|
1,240,392 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contributions from the employer |
|
|
- |
|
|
|
(584,566 |
) |
|
|
(584,566 |
) |
| Benefits paid from |
|
|
|
|
|
|
|
|
|
|
|
|
| the pension fund |
|
|
(610,507 |
) |
|
|
610,507 |
|
|
|
- |
|
| the Group |
|
|
(76,194 |
) |
|
|
- |
|
|
|
(76,194 |
) |
| Liabilities extinguished on settlements |
|
|
(4,307 |
) |
|
|
- |
|
|
|
(4,307 |
) |
| Exchange differences on foreign plans |
|
|
24,185 |
|
|
|
(53,967 |
) |
|
|
(29,782 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2025 |
|
$ |
11,431,170 |
|
|
$ |
(7,819,145 |
) |
|
$ |
3,612,025 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
of the Defined
Benefit
Obligation |
|
|
Fair Value of the
Plan Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2024 |
|
$ |
322,725 |
|
|
$ |
(231,249 |
) |
|
$ |
91,476 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Service cost |
|
|
|
|
|
|
|
|
|
|
|
|
| Current service cost |
|
|
4,183 |
|
|
|
- |
|
|
|
4,183 |
|
| Past service cost and loss on settlements |
|
|
173 |
|
|
|
- |
|
|
|
173 |
|
| Net interest expense (income) |
|
|
6,942 |
|
|
|
(5,021 |
) |
|
|
1,921 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in profit or loss |
|
|
11,298 |
|
|
|
(5,021 |
) |
|
|
6,277 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Remeasurement |
|
|
|
|
|
|
|
|
|
|
|
|
| Return on plan assets (excluding amounts included in net interest) |
|
|
- |
|
|
|
(12,091 |
) |
|
|
(12,091 |
) |
| Actuarial (gain) loss |
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in financial assumptions |
|
|
1,514 |
|
|
|
- |
|
|
|
1,514 |
|
| Experience adjustments |
|
|
50,363 |
|
|
|
- |
|
|
|
50,363 |
|
| Changes in demographic assumptions |
|
|
(246 |
) |
|
|
- |
|
|
|
(246 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recognized in other comprehensive income |
|
|
51,631 |
|
|
|
(12,091 |
) |
|
|
39,540 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contributions from the employer |
|
|
- |
|
|
|
(18,635 |
) |
|
|
(18,635 |
) |
| Benefits paid from |
|
|
|
|
|
|
|
|
|
|
|
|
| the pension fund |
|
|
(19,461 |
) |
|
|
19,461 |
|
|
|
- |
|
| the Group |
|
|
(2,429 |
) |
|
|
- |
|
|
|
(2,429 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
of the Defined
Benefit
Obligation |
|
|
Fair Value of the
Plan Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Liabilities extinguished on settlements |
|
$ |
(137 |
) |
|
$ |
- |
|
|
$ |
(137 |
) |
| Exchange differences on foreign plans |
|
|
771 |
|
|
|
(1,720 |
) |
|
|
(949 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance at December 31, 2025 |
|
$ |
364,398 |
|
|
$ |
(249,255 |
) |
|
$ |
115,143 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|