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Employee Defined Benefit Obligations (Tables) | 12 Months Ended
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Dec. 31, 2022
Employee Benefits [Abstract] |
Summary of Employee Defined Benefit Obligations |
| December 31, 2022 | December 31, 2021
| $ | $
Net defined benefit pension asset | (57.4) |  | (17.0) |
Net defined benefit pension liability | 17.0 |  | 42.8 |
End of employment benefit plans | 15.3 |  | 15.9 |
| 32.3 |  | 58.7 |
| December 31, 2022 | December 31, 2021
| $ | $
Included in the consolidated statement of financial position within: |  |
Net defined benefit asset | (57.4) |  | (17.0) |
Net defined benefit liability | 17.0 |  | 42.8 |
| (40.4) |  | 25.8 |
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 (asset) liability and its components:
| 2022 | 2021
| Defined Benefit Obligation $ | Fair Value of Plan Assets $ | Net Defined Benefit (Asset) Liability $ | Defined Benefit Obligation $ | Fair Value of Plan Assets $ | Net Defined Benefit Liability $
Balance, beginning of the year | 586.1 |  | (560.3) |  | 25.8 |  | 601.6 |  | (575.2) |  | 26.4 |
Administrative and marketing expenses |  |  |  |  |  |
Interest expense (income) | 9.8 |  | (9.5) |  | 0.3 |  | 6.8 |  | (6.7) |  | 0.1 |
Administrative expenses paid by the Plans | — |  | 1.6 |  | 1.6 |  | — |  | 1.0 |  | 1.0 |
| 9.8 |  | (7.9) |  | 1.9 |  | 6.8 |  | (5.7) |  | 1.1 |
Other comprehensive loss (income) |  |  |  |  |  |
Adjustments on the plan assets, excluding interest income | — |  | 127.0 |  | 127.0 |  | — |  | 11.1 |  | 11.1 |
Actuarial (gains) losses arising from: |  |  |  |  |  |
Changes in demographic assumptions | (0.3) |  | — |  | (0.3) |  | 5.0 |  | — |  | 5.0 |
Changes in financial assumptions | (192.7) |  | — |  | (192.7) |  | 0.5 |  | — |  | 0.5 |
Experience adjustments | 16.3 |  | — |  | 16.3 |  | (1.8) |  | — |  | (1.8) |
Remeasurement (gain) loss, before tax | (176.7) |  | 127.0 |  | (49.7) |  | 3.7 |  | 11.1 |  | 14.8 |
Effect of movement in exchange rates | (22.7) |  | 21.9 |  | (0.8) |  | (10.4) |  | 10.1 |  | (0.3) |
| (199.4) |  | 148.9 |  | (50.5) |  | (6.7) |  | 21.2 |  | 14.5 |
Other |  |  |  |  |  |
Benefits paid | (14.0) |  | 14.0 |  | — |  | (15.6) |  | 15.6 |  | — |
Contributions by employer | — |  | (17.6) |  | (17.6) |  | — |  | (16.2) |  | (16.2) |
| (14.0) |  | (3.6) |  | (17.6) |  | (15.6) |  | (0.6) |  | (16.2) |
Balance, end of the year | 382.5 |  | (422.9) |  | (40.4) |  | 586.1 |  | (560.3) |  | 25.8 |
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,
| 2022 | 2021
| $ | $
Cash and cash equivalents | 18.9 |  | 23.1 |
Investments quoted in active markets (mutual, exchange-traded, and pooled funds): |  |
Equities | 15.2 |  | 43.1 |
Corporate bonds and fixed income | 6.5 |  | 9.9 |
Pooled fund liability-driven investments | 18.7 |  | 26.2 |
Property funds | 0.6 |  | 1.6 |
Unquoted investments: |  |
Annuity policies | 217.7 |  | 317.5 |
Insurance contracts: |  |
Equities and property | 97.5 |  | 100.7 |
Corporate bonds | 26.8 |  | 27.9 |
Cash and cash equivalents | 21.0 |  | 10.3 |
Fair value of plan assets | 422.9 |  | 560.3 |
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, 2022 | December 31, 2021
Discount rate | 4.60 | % | 1.80 | %
Rate of increase in salaries | 4.30 | % | 4.27 | %
Rate of inflation, pre-retirement | 2.68 | % | 2.74 | %
Rate of increase in future pensions payment | 3.39 | % | 3.49 | %
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, 2022 | December 31, 2021
| Increase $ | Decrease $ | Increase $ | Decrease $
Change in discount rate by 0.25% | (11.4) |  | 11.6 |  | (22.3) |  | 23.8 |
Change in pre-retirement inflation rate by 0.25% | 2.7 |  | (2.7) |  | 5.1 |  | (5.1) |
Change in salary growth by 0.25% | 0.3 |  | (0.3) |  | 1.1 |  | (1.1) |
Change in pension increase assumption by 0.25% | 7.1 |  | (7.1) |  | 12.3 |  | (11.6) |
Change in one year in the life expectancy | 10.3 |  | (10.3) |  | 12.0 |  | (12.0) |

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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 2022-03-24 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_145&doctype=Standard -URIDate 2022-03-24 + Details
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