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Post-employment benefits (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Information About Post Employment Benefits [Abstract] |
Summary of Additional Details on Defined Benefit Plans Funded Status | The following table provides additional details on the defined benefit plans’ funded status (in USD thousands):
| December 31,
| 2023 |  | 2022
Present value of defined benefit obligation | $ | (23,013) |  |  | $ | (19,252) |
Fair value of plan assets | 19,927 |  |  | 16,577 |
Net pension liability | $ | (3,086) |  |  | $ | (2,675) |
Summary of Movement in Defined Benefit Obligation Explanatory | The following table presents the movement in the defined benefit obligation (in USD thousands):
| 2023 |  | 2022
| Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total
January 1 | $ | (19,221) |  |  | $ | (31) |  |  | $ | (19,252) |  |  | $ | (17,686) |  |  | $ | (203) |  |  | $ | (17,889) |
Service Cost | (1,311) |  |  | (10) |  |  | (1,321) |  |  | (1,759) |  |  | (90) |  |  | (1,849) |
of which current service cost | (1,748) |  |  | (10) |  |  | (1,758) |  |  | (1,873) |  |  | (90) |  |  | (1,963) |
of which past service cost including effects from curtailment | 437 |  |  | — |  |  | 437 |  |  | 114 |  |  | — |  |  | 114 |
Interest expense | (413) |  |  | (1) |  |  | (414) |  |  | (154) |  |  | (2) |  |  | (156) |
Actuarial gains (losses) | 401 |  |  | 2 |  |  | 403 |  |  | 2,110 |  |  | 250 |  |  | 2,360 |
Actual plan participants’ contributions | (1,441) |  |  | — |  |  | (1,441) |  |  | (1,361) |  |  | — |  |  | (1,361) |
Transfers (in) out due to (joiners) leavers | 1,037 |  |  | — |  |  | 1,037 |  |  | (551) |  |  | — |  |  | (551) |
Currency translation differences | (2,024) |  |  | (1) |  |  | (2,025) |  |  | 180 |  |  | 14 |  |  | 194 |
December 31 | $ | (22,972) |  |  | $ | (41) |  |  | $ | (23,013) |  |  | $ | (19,221) |  |  | $ | (31) |  |  | $ | (19,252) |
The table below presents the sensitivity analysis for the unfunded plans (in USD thousands):
| 2023 |  | 2022
Discount rates |  |  |
Increase of 50 basis points | (3) |  |  | (2) |
Decrease of 50 basis points | 3 |  |  | 2 |
Expected rates of salary increases |  |  |
Increase of 50 basis points | 3 |  |  | 3 |
Decrease of 50 basis points | (3) |  |  | (2) |
Summary of Movement in Defined Benefit Plans Assets | The following table presents the movement in the defined benefit plans’ assets (in USD thousands):
| 2023 |  | 2022
As of January 1 | $ | 16,577 |  |  | $ | 13,436 |
Interest income | 387 |  |  | 125 |
Return on plan assets, excl. interest income | (654) |  |  | (204) |
Administrative expenses | (70) |  |  | (71) |
Employer contributions | 1,531 |  |  | 1,452 |
Employee contributions | 1,441 |  |  | 1,361 |
Transfers in (out) due to joiners (leavers) | (1,037) |  |  | 551 |
Currency translation differences | 1,752 |  |  | (73) |
As of December 31 | $ | 19,927 |  |  | $ | 16,577 |
Summary of Defined Benefit Plans Assets | The following table presents the defined benefit plan assets, which include the following (in USD thousands):
| December 31,
| 2023 |  | 2022
Cash | $ | 528 |  |  | $ | 664 |
Insurance policies | 19,399 |  |  | 15,913 |
Total | $ | 19,927 |  |  | $ | 16,577 |
Summary of Pension Costs Recognized in Statement of Loss | The follow table presents the pension costs recognized in statement of loss (in USD thousands):
| December 31,
| 2023 |  | 2022 |  | 2021
| Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total
Service cost | $ | (1,311) |  |  | $ | (10) |  |  | $ | (1,321) |  |  | $ | (1,759) |  |  | $ | (90) |  |  | $ | (1,849) |  |  | $ | (1,054) |  |  | $ | (80) |  |  | $ | (1,134) |
Interest cost | (413) |  |  | (1) |  |  | (414) |  |  | (154) |  |  | (2) |  |  | (156) |  |  | (49) |  |  | (1) |  |  | (50) |
Total recognized | $ | (1,724) |  |  | $ | (11) |  |  | $ | (1,735) |  |  | $ | (1,913) |  |  | $ | (92) |  |  | $ | (2,005) |  |  | $ | (1,103) |  |  | $ | (81) |  |  | $ | (1,184) |
Summary of Pension Remeasurement Recognized in Statement Other Comprehensive Loss | The follow table presents the pension remeasurement recognized in statement of other comprehensive loss (in USD thousands):
| December 31,
| 2023 |  | 2022 |  | 2021
| Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total
Changes in demographic assumptions | $ | 700 |  |  | $ | — |  |  | $ | 700 |  |  | $ | — |  |  | $ | 223 |  |  | $ | 223 |  |  | $ | 1,278 |  |  | $ | — |  |  | $ | 1,278 |
Changes in financial assumptions | (901) |  |  | (2) |  |  | (903) |  |  | 2,311 |  |  | 12 |  |  | 2,323 |  |  | 37 |  |  | 13 |  |  | 50 |
Experience adjustments | 602 |  |  | 4 |  |  | 606 |  |  | (201) |  |  | 15 |  |  | (186) |  |  | (844) |  |  | 13 |  |  | (831) |
Total actuarial gains (losses) | 401 |  |  | 2 |  |  | 403 |  |  | 2,110 |  |  | 250 |  |  | 2,360 |  |  | 471 |  |  | 26 |  |  | 497 |
Return on plan assets | (654) |  |  | — |  |  | (654) |  |  | (204) |  |  | — |  |  | (204) |  |  | (32) |  |  | — |  |  | (32) |
Currency translation differences | 37 |  |  | 2 |  |  | 39 |  |  | (4) |  |  | 2 |  |  | (2) |  |  | (4) |  |  | — |  |  | (4) |
Total recognized | $ | (216) |  |  | $ | 4 |  |  | $ | (212) |  |  | $ | 1,902 |  |  | $ | 252 |  |  | $ | 2,154 |  |  | $ | 435 |  |  | $ | 26 |  |  | $ | 461 |
Summary of Sensitivity Analysis for Funded and Unfunded Plans | The table below presents the sensitivity analysis for the funded plans (in USD thousands):
| 2023 |  | 2022
Discount rates |  |  |
Increase of 25 basis points | (464) |  |  | (426) |
Decrease of 25 basis points | 500 |  |  | 467 |
Expected rates of salary increases |  |  |
Increase of 25 basis points | 91 |  |  | 110 |
Decrease of 25 basis points | (98) |  |  | (107) |
Interest rate |  |  |
Increase of 25 basis points | 160 |  |  | 150 |
Decrease of 25 basis points | (157) |  |  | (146) |
Inflation |  |  |
Increase of 25 basis points | 91 |  |  | 102 |
Decrease of 25 basis points | (90) |  |  | (99) |
Life expectancy |  |  |
Increase of 1 year | 92 |  |  | 71 |
Decrease of 1 year | (92) |  |  | (71) |

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- Definition The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 137 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_137&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145&doctype=Standard -URIDate 2023-03-23 + Details
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