XML 57 R38.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Pension Plan and Life Insurance Contract (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Retirement Benefits [Abstract] |
Schedule of Changes in Projected Benefit Obligations |
|  | 2023 |  | 2022
Benefit obligation at January 1, |  | $ | 13,951 |  |  | $ | 19,594 |
Interest cost |  | 555 |  |  | 181 |
Actuarial gain (loss) |  | 769 |  |  | (3,361) |
Benefits paid |  | (1,296) |  |  | (1,257) |
Cumulative translation adjustment |  | 437 |  |  | (1,206) |
Benefit obligation at December 31, |  | $ | 14,416 |  |  | $ | 13,951 |
Schedule of Amounts Recognized in Balance Sheet | The benefit obligation amounts recognized in the Consolidated Balance Sheets are as follows:
|  | December 31,
|  | 2023 |  | 2022
Current liabilities |  | $ | 1,289 |  |  | $ | 1,252 |
Non-current liabilities |  | 13,127 |  |  | 12,699 |
Total |  | $ | 14,416 |  |  | $ | 13,951 |
Schedule of Net Benefit Costs | The components of and assumptions used to determine the net periodic benefit cost are as follows:
|  | December 31,
|  | 2023 |  | 2022 |  | 2021
Net period benefit cost: |  |  |  |  |  |
Interest cost |  | $ | 555 |  |  | $ | 181 |  |  | $ | 150 |
Amortization of net loss |  | — |  |  | 195 |  |  | 211 |
Net periodic benefit cost |  | $ | 555 |  |  | $ | 376 |  |  | $ | 361 |
Weighted average assumptions |  |  |  |  |  |
Discount rate (1) |  | 4.09 | % |  | 1.03 | % |  | 0.72 | %
Rate of compensation increase |  | — | % |  | — | % |  | — | %
Schedule of Assumptions Used | Assumptions to determine the Company’s benefit obligation are as follows:
|  | December 31,
|  | 2023 |  | 2022 |  | 2021
Discount rate (1) |  | 3.45 | % |  | 4.09 | % |  | 1.03 | %
Rate of compensation increase |  | — | % |  | — | % |  | — | %
Measurement date |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
(1)The discount rates are based on long-term bond indices adjusted to reflect the longer duration of the benefit obligation.
Schedule of Expected Benefit Payments | The benefits expected to be paid in each of the next five years, and in the aggregate for the five years thereafter are as follows:
2024 | $ | 1,289 |
2025 | 1,267 |
2026 | 1,239 |
2027 | 1,206 |
2028 | 1,168 |
2029 through 2033 | $ | 5,103 |

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (a) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (f) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration