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Employee benefits (Tables) | 12 Months Ended
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Sep. 30, 2023
Employee Benefits [Abstract] |
Disclosure of net defined benefit liability (asset) | The following tables present amounts for post-employment benefits plans included in the consolidated balance sheets:
As at September 30, 2023 |  | U.K. | France | Germany | Other | Total
|  | $ | $ | $ | $ | $
Defined benefit obligations |  | (535,633) |  | (78,612) |  | (67,706) |  | (92,703) |  | (774,654) |
Fair value of plan assets |  | 536,226 |  | — |  | 11,747 |  | 64,138 |  | 612,111 |
|  | 593 |  | (78,612) |  | (55,959) |  | (28,565) |  | (162,543) |
Fair value of reimbursement rights |  | — |  | — |  | 19,082 |  | 376 |  | 19,458 |
Net asset (liability) recognized in the balance sheet |  | 593 |  | (78,612) |  | (36,877) |  | (28,189) |  | (143,085) |
Presented as: |  |  |  |  |  |
Other long-term assets (Note 10) |  |  |  |  |  |
Insurance contracts held to fund defined benefit pension and life assurance arrangements - reimbursement rights |  | — |  | — |  | 19,082 |  | 376 |  | 19,458 |
Retirement benefits assets |  | 593 |  | — |  | — |  | 243 |  | 836 |
Retirement benefits obligations |  | — |  | (78,612) |  | (55,959) |  | (28,808) |  | (163,379) |
|  | 593 |  | (78,612) |  | (36,877) |  | (28,189) |  | (143,085) |
As at September 30, 2022 |  | U.K. | France | Germany | Other | Total
|  | $ | $ | $ | $ | $
Defined benefit obligations |  | (525,262) |  | (77,477) |  | (61,420) |  | (85,784) |  | (749,943) |
Fair value of plan assets |  | 571,909 |  | — |  | 11,028 |  | 59,032 |  | 641,969 |
|  | 46,647 |  | (77,477) |  | (50,392) |  | (26,752) |  | (107,974) |
Fair value of reimbursement rights |  | — |  | — |  | 18,495 |  | 382 |  | 18,877 |
Net asset (liability) recognized in the balance sheet |  | 46,647 |  | (77,477) |  | (31,897) |  | (26,370) |  | (89,097) |
Presented as: |  |  |  |  |  |
Other long-term assets (Note 10) |  |  |  |  |  |
Insurance contracts held to fund defined benefit pension and life assurance arrangements - reimbursement rights |  | — |  | — |  | 18,495 |  | 382 |  | 18,877 |
Retirement benefits assets |  | 46,647 |  | — |  | — |  | 424 |  | 47,071 |
Retirement benefits obligations |  | — |  | (77,477) |  | (50,392) |  | (27,176) |  | (155,045) |
|  | 46,647 |  | (77,477) |  | (31,897) |  | (26,370) |  | (89,097) |
17.Employee benefits (continued) DEFINED BENEFIT PLANS (CONTINUED)
Defined benefit obligations |  | U.K. | France | Germany | Other | Total
|  | $ | $ | $ | $ | $
As at September 30, 2022 |  | 525,262 |  | 77,477 |  | 61,420 |  | 85,784 |  | 749,943 |
Current service cost |  | 997 |  | 6,106 |  | 379 |  | 6,251 |  | 13,733 |
Interest cost |  | 27,445 |  | 3,093 |  | 2,600 |  | 4,414 |  | 37,552 |
Past service cost |  | — |  | (288) |  | — |  | — |  | (288) |
Actuarial (gains) losses due to change in financial assumptions 1 |  | (54,598) |  | (4,575) |  | 65 |  | (1,581) |  | (60,689) |
Actuarial (gains) losses due to change in demographic assumptions 1 |  | (12,077) |  | 88 |  | — |  | 2 |  | (11,987) |
Actuarial losses (gains) due to experience 1 |  | 33,349 |  | (6,035) |  | 2,571 |  | 3,496 |  | 33,381 |
Plan participant contributions |  | 76 |  | — |  | — |  | 170 |  | 246 |
Benefits paid from the plan |  | (26,527) |  | — |  | (229) |  | (4,359) |  | (31,115) |
Benefits paid directly by employer |  | — |  | (2,565) |  | (2,992) |  | (747) |  | (6,304) |
Foreign currency translation adjustment 1 |  | 41,706 |  | 5,311 |  | 3,892 |  | (727) |  | 50,182 |
As at September 30, 2023 |  | 535,633 |  | 78,612 |  | 67,706 |  | 92,703 |  | 774,654 |
Defined benefit obligations of unfunded plans |  | — |  | 78,612 |  | — |  | 18,132 |  | 96,744 |
Defined benefit obligations of funded plans |  | 535,633 |  | — |  | 67,706 |  | 74,571 |  | 677,910 |
As at September 30, 2023 |  | 535,633 |  | 78,612 |  | 67,706 |  | 92,703 |  | 774,654 |
Defined benefit obligations |  | U.K. | France | Germany | Other | Total
|  | $ | $ | $ | $ | $
As at September 30, 2021 |  | 881,008 |  | 77,006 |  | 94,381 |  | 108,561 |  | 1,160,956 |
Current service cost |  | 1,114 |  | 5,673 |  | 531 |  | 5,735 |  | 13,053 |
Interest cost |  | 16,877 |  | 740 |  | 768 |  | 2,969 |  | 21,354 |
Business acquisitions (Note 27c) |  | — |  | 10,192 |  | — |  | — |  | 10,192 |
Actuarial gains due to change in financial assumptions 1 |  | (285,653) |  | (20,586) |  | (25,735) |  | (10,104) |  | (342,078) |
Actuarial losses (gains) due to change in demographic assumptions 1 |  | 7,882 |  | 921 |  | — |  | (520) |  | 8,283 |
Actuarial losses due to experience 1 |  | 4,081 |  | 12,112 |  | 2,214 |  | 4,682 |  | 23,089 |
Plan participant contributions |  | 80 |  | — |  | — |  | 186 |  | 266 |
Benefits paid from the plan |  | (24,018) |  | (622) |  | (647) |  | (6,421) |  | (31,708) |
Benefits paid directly by employer |  | — |  | (1,318) |  | (2,848) |  | (866) |  | (5,032) |
Foreign currency translation adjustment 1 |  | (76,109) |  | (6,641) |  | (7,244) |  | (6,444) |  | (96,438) |
Other |  | — |  | — |  | — |  | (11,994) |  | (11,994) |
As at September 30, 2022 |  | 525,262 |  | 77,477 |  | 61,420 |  | 85,784 |  | 749,943 |
Defined benefit obligations of unfunded plans |  | — |  | 77,477 |  | — |  | 18,829 |  | 96,306 |
Defined benefit obligations of funded plans |  | 525,262 |  | — |  | 61,420 |  | 66,955 |  | 653,637 |
As at September 30, 2022 |  | 525,262 |  | 77,477 |  | 61,420 |  | 85,784 |  | 749,943 |
1 Amounts recognized in other comprehensive income. 17.Employee benefits (continued) DEFINED BENEFIT PLANS (CONTINUED)
Plan assets and reimbursement rights |  | U.K. | France | Germany | Other | Total
|  | $ | $ | $ | $ | $
As at September 30, 2022 |  | 571,909 |  | — |  | 29,523 |  | 59,414 |  | 660,846 |
Interest income on plan assets |  | 29,902 |  | — |  | 1,283 |  | 3,370 |  | 34,555 |
Employer contributions |  | 339 |  | 2,565 |  | 2,983 |  | 6,744 |  | 12,631 |
Return on assets excluding interest income 1 |  | (84,003) |  | — |  | (1,668) |  | (12) |  | (85,683) |
Plan participant contributions |  | 76 |  | — |  | — |  | 170 |  | 246 |
Benefits paid from the plan |  | (26,527) |  | — |  | (229) |  | (4,359) |  | (31,115) |
Benefits paid directly by employer |  | — |  | (2,565) |  | (2,992) |  | (747) |  | (6,304) |
Administration expenses paid from the plan |  | (1,779) |  | — |  | — |  | (5) |  | (1,784) |
Foreign currency translation adjustment 1 |  | 46,309 |  | — |  | 1,929 |  | (61) |  | 48,177 |
As at September 30, 2023 |  | 536,226 |  | — |  | 30,829 |  | 64,514 |  | 631,569 |
Plan assets |  | 536,226 |  | — |  | 11,747 |  | 64,138 |  | 612,111 |
Reimbursement rights |  | — |  | — |  | 19,082 |  | 376 |  | 19,458 |
As at September 30, 2023 |  | 536,226 |  | — |  | 30,829 |  | 64,514 |  | 631,569 |
Plan assets and reimbursement rights |  | U.K. | France | Germany | Other | Total
|  | $ | $ | $ | $ | $
As at September 30, 2021 |  | 986,359 |  | 661 |  | 33,057 |  | 63,869 |  | 1,083,946 |
Interest income on plan assets |  | 18,901 |  | — |  | 274 |  | 2,128 |  | 21,303 |
Employer contributions |  | 1,007 |  | 1,318 |  | 2,638 |  | 4,449 |  | 9,412 |
Return on assets excluding interest income 1 |  | (324,003) |  | — |  | (214) |  | (1,003) |  | (325,220) |
Plan participant contributions |  | 80 |  | — |  | — |  | 578 |  | 658 |
Benefits paid from the plan |  | (24,018) |  | (622) |  | (647) |  | (6,421) |  | (31,708) |
Benefits paid directly by employer |  | — |  | (1,318) |  | (2,848) |  | (866) |  | (5,032) |
Administration expenses paid from the plan |  | (1,568) |  | — |  | — |  | (7) |  | (1,575) |
Foreign currency translation adjustment 1 |  | (84,849) |  | (39) |  | (2,737) |  | (3,313) |  | (90,938) |
As at September 30, 2022 |  | 571,909 |  | — |  | 29,523 |  | 59,414 |  | 660,846 |
Plan assets |  | 571,909 |  | — |  | 11,028 |  | 59,032 |  | 641,969 |
Reimbursement rights |  | — |  | — |  | 18,495 |  | 382 |  | 18,877 |
As at September 30, 2022 |  | 571,909 |  | — |  | 29,523 |  | 59,414 |  | 660,846 |
1 Amounts recognized in other comprehensive income.
Disclosure of fair value of plan assets | The plan assets at the end of the years consist of:
As at September 30, 2023 |  | U.K. |  | Germany | Other | Total
|  | $ |  | $ | $ | $
Quoted equities |  | 205,130 |  |  | — |  | — |  | 205,130 |
Quoted bonds |  | 139,584 |  |  | — |  | — |  | 139,584 |
Cash |  | 5,566 |  |  | — |  | 76 |  | 5,642 |
Other 1 |  | 185,946 |  |  | 11,747 |  | 64,062 |  | 261,755 |
|  | 536,226 |  |  | 11,747 |  | 64,138 |  | 612,111 |
As at September 30, 2022 |  | U.K. |  | Germany | Other | Total
|  | $ |  | $ | $ | $
Quoted equities |  | 196,611 |  |  | — |  | — |  | 196,611 |
Quoted bonds |  | 102,658 |  |  | — |  | — |  | 102,658 |
Cash |  | 143,312 |  |  | — |  | 65 |  | 143,377 |
Other 1 |  | 129,328 |  |  | 11,028 |  | 58,967 |  | 199,323 |
|  | 571,909 |  |  | 11,028 |  | 59,032 |  | 641,969 |
1 Other is mainly composed of quoted investment funds and various insurance policies to cover some of the defined benefit obligations.
Disclosure of defined benefit plan expense | The following table summarizes the expense 1 recognized in the consolidated statements of earnings:
|  | Year ended September 30 |  |  |
|  | 2023 | 2022 |  |  |
|  | $ | $ |  |  |
Current service cost |  | 13,734 |  | 13,053 |  |  |  |
Past service cost |  | (288) |  | — |  |  |  |
Net interest on net defined benefit obligations or assets |  | 2,998 |  | 51 |  |  |  |
Administration expenses |  | 1,784 |  | 1,575 |  |  |  |
|  | 18,228 |  | 14,679 |  |  |  |
1 The expense was presented as costs of services, selling and administrative for an amount of $13,446,000 and as net finance costs for an amount of $4,782,000 (Note 26) ($13,053,000 and $1,626,000, respectively for the year ended September 30, 2022).
Disclosure of principal actuarial assumptions regarding defined benefit plans | The following are the principal actuarial assumptions calculated as weighted averages of the defined benefit obligations. The assumed discount rates, future salary and pension increases, inflation rates and mortality all have a significant effect on the accounting valuation.
As at September 30, 2023 |  | U.K | France | Germany | Other
|  | % | % | % | %
Discount rate |  | 5.60 |  | 4.20 |  | 4.06 |  | 5.62 |
Future salary increases |  | 0.33 |  | 4.15 |  | 2.50 |  | 2.76 |
Future pension increases |  | 3.20 |  | — |  | 2.10 |  | 0.29 |
Inflation rate |  | 3.39 |  | 2.10 |  | 2.00 |  | 3.46 |
As at September 30, 2022 |  | U.K. | France | Germany | Other
|  | % | % | % | %
Discount rate |  | 4.95 |  | 3.75 |  | 4.07 |  | 5.43 |
Future salary increases |  | 0.35 |  | 3.77 |  | 2.50 |  | 2.64 |
Future pension increases |  | 3.30 |  | — |  | 2.10 |  | 0.42 |
Inflation rate |  | 3.60 |  | 2.20 |  | 2.00 |  | 3.44 |
The average longevity over 65 of an employee presently at age 45 and 65 are as follows:
As at September 30, 2023 | U.K. | Germany |
| (in years) |
Longevity at age 65 for current employees |  |  |
Males | 22.0 | 21.0 |
Females | 23.8 | 24.0 |
Longevity at age 45 for current employees |  |  |
Males | 23.4 | 24.0 |
Females | 25.3 | 26.0 |
As at September 30, 2022 | U.K. | Germany |
| (in years) |
Longevity at age 65 for current employees |  |  |
Males | 22.0 | 21.0 |
Females | 23.8 | 24.0 |
Longevity at age 45 for current employees |  |  |
Males | 23.3 | 23.0 |
Females | 25.3 | 26.0 |
Disclosure of sensitivity analysis for actuarial assumptions | The following tables show the sensitivity of the defined benefit obligations to changes in the principal actuarial assumptions:
As at September 30, 2023 |  | U.K. | France | Germany |  |  |
|  | $ | $ | $ |  |  |
Increase of 0.25% in the discount rate |  | (15,631) |  | (2,370) |  | (1,596) |  |  |  |
Decrease of 0.25% in the discount rate |  | 16,416 |  | 2,473 |  | 1,663 |  |  |  |
Salary increase of 0.25% |  | 137 |  | 2,572 |  | 23 |  |  |  |
Salary decrease of 0.25% |  | (132) |  | (2,474) |  | (21) |  |  |  |
Pension increase of 0.25% |  | 8,713 |  | — |  | 834 |  |  |  |
Pension decrease of 0.25% |  | (8,503) |  | — |  | (805) |  |  |  |
Increase of 0.25% in inflation rate |  | 12,348 |  | 5,660 |  | 834 |  |  |  |
Decrease of 0.25% in inflation rate |  | (11,948) |  | (5,110) |  | (805) |  |  |  |
Increase of one year in life expectancy |  | 12,614 |  | 943 |  | 1,702 |  |  |  |
Decrease of one year in life expectancy |  | (12,801) |  | (1,258) |  | (1,530) |  |  |  |
As at September 30, 2022 |  | U.K. | France | Germany |  |  |  |  |  |  |  |
|  | $ | $ | $ |  |  |  |  |  |  |  |
Increase of 0.25% in the discount rate |  | (19,249) |  | (2,294) |  | (1,512) |  |  |  |  |  |  |  |  |
Decrease of 0.25% in the discount rate |  | 20,234 |  | 2,500 |  | 1,578 |  |  |  |  |  |  |  |  |
Salary increase of 0.25% |  | 193 |  | 2,584 |  | 20 |  |  |  |  |  |  |  |  |
Salary decrease of 0.25% |  | (188) |  | (2,388) |  | (19) |  |  |  |  |  |  |  |  |
Pension increase of 0.25% |  | 13,324 |  | — |  | 774 |  |  |  |  |  |  |  |  |
Pension decrease of 0.25% |  | (12,614) |  | — |  | (747) |  |  |  |  |  |  |  |  |
Increase of 0.25% in inflation rate |  | 21,301 |  | 2,584 |  | 774 |  |  |  |  |  |  |  |  |
Decrease of 0.25% in inflation rate |  | (16,005) |  | (2,388) |  | (747) |  |  |  |  |  |  |  |  |
Increase of one year in life expectancy |  | 12,957 |  | 281 |  | 1,511 |  |  |  |  |  |  |  |  |
Decrease of one year in life expectancy |  | (13,093) |  | (320) |  | (1,360) |  |  |  |  |  |  |  |  |
Disclosure of weighted average duration of benefit obligation | The weighted average duration of the defined benefit obligations are as follows:
|  | Year ended September 30
|  | 2023 | 2022
|  | (in years)
U.K. |  | 13 | 15
France |  | 13 | 13
Germany |  | 10 | 11
Other |  | 9 | 10

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_138&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: 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 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_147_c&doctype=Standard -URIDate 2023-03-23 + Details
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