Employee benefits (Tables)

12 Months Ended

Dec. 31, 2025

Information

Summary of employee benefits provisions


		31 December		31 December
		2025		2024
Retirement pay liability provision		2,074,592		3,144,599
Unused vacation provision		816,101		824,158
		2,890,693		3,968,757

Summary of movement in provision for retirement pay liability

Movements in provision for retirement pay liability are as follows:


		2025		2024
Balance at 1 January		3,144,599		3,183,356
Service cost		493,572		646,459
Remeasurements		(1,161,825)		231,601
Interest expense		711,056		696,536
Benefit payments		(409,802)		(534,804)
Inflation adjustment		(703,008)		(1,078,549)
Balance at 31 December		2,074,592		3,144,599

Summary of sensitivity of provision for retirement pay liability

The sensitivity of provision for retirement pay liability to changes in the significant actuarial assumptions is:


31 December 2025		Interest Rate				Inflation Rate
Sensitivity Level		1% increase		1% decrease		1% increase		1% decrease
Change in assumption		(13.1)	%	15.6	%	16.1	%	(13.6)	%
Impact on provision for defined benefit plans		(271,772)		323,636		334,009		(282,145)

29.Employee benefits (continued)

Provision for defined benefit plans (continued)


31 December 2024		Interest Rate				Inflation Rate
Sensitivity Level		1% increase		1% decrease		1% increase		1% decrease
Change in assumption		(14.2)	%	17.2	%	6.6	%	(22.7)	%
Impact on provision for defined benefit plans		(446,533)		540,557		207,544		(713,824)