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Employee Defined Benefit Obligations (Tables) | 12 Months Ended
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Dec. 31, 2020
Employee benefits [Abstract] |
Summary of Employee Defined Benefit Obligations |
| December 31, 2020 | December 31, 2019
| $ | $
Net defined benefit pension asset | (47.3) |  | (26.0) |
Net defined benefit pension liability | 73.7 |  | 69.8 |
End of employment benefit plans | 17.5 |  | 15.4 |
| 91.2 |  | 85.2 |
| December 31, 2020 | December 31, 2019
| $ | $
Included in the consolidated statement of financial position within: |  |
Net defined benefit asset | (47.3) |  | (26.0) |
Net defined benefit liability | 73.7 |  | 69.8 |
| 26.4 |  | 43.8 |
Summary of Reconciliation for Net Defined Benefit Liability | The following table presents a reconciliation from the opening balances to the closing balances for the net defined benefit liability and its components:
| 2020 | 2019
| Defined Benefit Obligation $ | Fair Value of Plan Assets $ | Net Defined Benefit Liability $ | Defined Benefit Obligation $ | Fair Value of Plan Assets $ | Net Defined Benefit Liability $
Balance, beginning of the year | 563.1 |  | (519.3) |  | 43.8 |  | 494.3 |  | (448.8) |  | 45.5 |
Administrative and marketing expenses |  |  |  |  |  |
Interest expense (income) | 10.6 |  | (10.0) |  | 0.6 |  | 13.0 |  | (12.1) |  | 0.9 |
Past service cost | 0.3 |  | — |  | 0.3 |  | — |  | — |  | — |
Administrative expenses paid by the Plans | — |  | 1.1 |  | 1.1 |  | — |  | 1.1 |  | 1.1 |
| 10.9 |  | (8.9) |  | 2.0 |  | 13.0 |  | (11.0) |  | 2.0 |
Other comprehensive loss (income) |  |  |  |  |  |
Return on the plan assets, excluding interest income | — |  | (41.1) |  | (41.1) |  | — |  | (55.5) |  | (55.5) |
Actuarial (gains) losses arising from: |  |  |  |  |  |
Changes in demographic assumptions | 1.0 |  | — |  | 1.0 |  | (1.9) |  | — |  | (1.9) |
Changes in financial assumptions | 40.0 |  | — |  | 40.0 |  | 81.9 |  | — |  | 81.9 |
Experience adjustments | 0.6 |  | — |  | 0.6 |  | (4.4) |  | — |  | (4.4) |
Remeasurement loss on net employee defined benefit liability, before tax | 41.6 |  | (41.1) |  | 0.5 |  | 75.6 |  | (55.5) |  | 20.1 |
Effect of movement in exchange rates | 6.1 |  | (5.8) |  | 0.3 |  | (5.0) |  | 4.2 |  | (0.8) |
| 47.7 |  | (46.9) |  | 0.8 |  | 70.6 |  | (51.3) |  | 19.3 |
Other |  |  |  |  |  |
Benefits paid | (20.1) |  | 20.1 |  | — |  | (14.8) |  | 14.8 |  | — |
Contributions by employer | — |  | (20.2) |  | (20.2) |  | — |  | (23.0) |  | (23.0) |
| (20.1) |  | (0.1) |  | (20.2) |  | (14.8) |  | (8.2) |  | (23.0) |
Balance, end of the year | 601.6 |  | (575.2) |  | 26.4 |  | 563.1 |  | (519.3) |  | 43.8 |
Summary of Major Categories of Plan Assets, Measured at Fair Value | Major categories of plan assets, measured at fair value, are as follows:
| December 31, | December 31,
| 2020 | 2019
| $ | $
Cash and cash equivalents | 9.6 |  | 7.6 |
Investments quoted in active markets (mutual, exchange-traded, and pooled funds): |  |
Equities | 149.1 |  | 163.4 |
Corporate bonds and fixed income | 130.6 |  | 73.3 |
Pooled fund liability-driven investments | 21.2 |  | 13.2 |
Property funds | 10.1 |  | 14.4 |
Unquoted investments: |  |
Annuity policies | 127.0 |  | 123.2 |
Insurance contracts: |  |
Equities and property | 85.5 |  | 85.0 |
Corporate bonds | 41.2 |  | 29.9 |
Cash and cash equivalents | 0.9 |  | 9.3 |
Fair value of plan assets | 575.2 |  | 519.3 |
Summary of Principal Assumptions Used In Determining Pension Benefit Obligations | The principal assumptions used in determining pension benefit obligations for the Plans are shown below (expressed as weighted averages):
| December 31, 2020 | December 31, 2019
Discount rate | 1.15 | % | 1.89 | %
Rate of increase in salaries | 4.17 | % | 4.34 | %
Rate of inflation, pre-retirement | 2.40 | % | 2.60 | %
Rate of increase in future pensions payment | 3.41 | % | 3.44 | %
Life expectancy at age 65 for current pensioners: |  |
Male | 22 years | 22 years
Female | 24 years | 24 years
Life expectancy at age 65 for current members aged 45: |  |
Male | 23 years | 23 years
Female | 25 years | 25 years
Summary of Quantitative Sensitivity Analyses Impact on Defined Benefit Obligation for Significant Assumptions | Quantitative sensitivity analyses showing the impact on the defined benefit obligation for significant assumptions are as follows:
| December 31, 2020 | December 31, 2019
| Increase $ | Decrease $ | Increase $ | Decrease $
Change in discount rate by 0.25% | (19.6) |  | 20.3 |  | (18.9) |  | 19.6 |
Change in pre-retirement inflation rate by 0.25% | 5.6 |  | (5.3) |  | 5.7 |  | (5.5) |
Change in salary growth by 0.25% | 1.2 |  | (1.2) |  | 1.0 |  | (1.0) |
Change in pension increase assumption by 0.25% | 12.9 |  | (12.3) |  | 10.5 |  | (9.2) |
Change in one year in the life expectancy | 13.3 |  | (13.3) |  | 11.8 |  | (11.8) |

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