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Employee Defined Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Employee Benefits [Abstract] |
Schedule of Employee Defined Benefit Plans |
| December 31, 2023 | December 31, 2022
| $ | $
Net defined benefit pension asset | 72.3 |  | 57.4 |
Net defined benefit pension liability | (15.6) |  | (17.0) |
End of employment benefit plans | (13.9) |  | (15.3) |
| (29.5) |  | (32.3) |
| December 31, 2023 | December 31, 2022
| $ | $
Included in the consolidated statement of financial position within: |  |
Net defined benefit asset | 72.3 |  | 57.4 |
Net defined benefit liability | (15.6) |  | (17.0) |
| 56.7 |  | 40.4 |
Schedule 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:
| 2023 | 2022
| Defined Benefit Obligation $ | Fair Value of Plan Assets $ | Net Defined Benefit Asset (Liability) $ | Defined Benefit Obligation $ | Fair Value of Plan Assets $ | Net Defined Benefit Asset (Liability) $
Balance, beginning of the year | (382.5) |  | 422.9 |  | 40.4 |  | (586.1) |  | 560.3 |  | (25.8) |
Administrative and marketing expenses |  |  |  |  |  |
Interest income (expense) | (17.8) |  | 20.2 |  | 2.4 |  | (9.8) |  | 9.5 |  | (0.3) |
Administrative expenses paid by the Plans | — |  | (2.1) |  | (2.1) |  | — |  | (1.6) |  | (1.6) |
| (17.8) |  | 18.1 |  | 0.3 |  | (9.8) |  | 7.9 |  | (1.9) |
Other comprehensive income (loss) |  |  |  |  |  |
Adjustments on the plan assets, excluding interest income | — |  | 10.3 |  | 10.3 |  | — |  | (127.0) |  | (127.0) |
Actuarial gains (losses) arising from: |  |  |  |  |  |
Changes in demographic assumptions | 5.8 |  | — |  | 5.8 |  | 0.3 |  | — |  | 0.3 |
Changes in financial assumptions | (9.6) |  | — |  | (9.6) |  | 192.7 |  | — |  | 192.7 |
Experience adjustments | (3.4) |  | — |  | (3.4) |  | (16.3) |  | — |  | (16.3) |
Remeasurement gain (loss), before tax | (7.2) |  | 10.3 |  | 3.1 |  | 176.7 |  | (127.0) |  | 49.7 |
Effect of movement in exchange rates | (11.1) |  | 12.4 |  | 1.3 |  | 22.7 |  | (21.9) |  | 0.8 |
| (18.3) |  | 22.7 |  | 4.4 |  | 199.4 |  | (148.9) |  | 50.5 |
Other |  |  |  |  |  |
Benefits paid | 16.0 |  | (16.0) |  | — |  | 14.0 |  | (14.0) |  | — |
Contributions by employer | — |  | 11.6 |  | 11.6 |  | — |  | 17.6 |  | 17.6 |
| 16.0 |  | (4.4) |  | 11.6 |  | 14.0 |  | 3.6 |  | 17.6 |
Balance, end of the year | (402.6) |  | 459.3 |  | 56.7 |  | (382.5) |  | 422.9 |  | 40.4 |
Schedule 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,
| 2023 | 2022
| $ | $
Cash and cash equivalents | 26.7 |  | 18.9 |
Investments quoted in active markets (mutual, exchange-traded, and pooled funds): |  |
Equities | 18.7 |  | 15.2 |
Fixed income, corporate bonds, and gilts | 71.0 |  | 6.5 |
Pooled fund liability-driven investments | 118.2 |  | 18.7 |
Alternatives and property funds | 2.5 |  | 0.6 |
Unquoted investments: |  |
Annuity policies | 222.2 |  | 217.7 |
Insurance contracts: |  |
Equities and property | — |  | 97.5 |
Corporate bonds | — |  | 26.8 |
Cash and cash equivalents | — |  | 21.0 |
Fair value of plan assets | 459.3 |  | 422.9 |
Schedule of Principal Assumptions Used In Determining Pension Benefit Plans | The principal assumptions used in determining pension benefit obligations for the Plans are shown below (expressed as weighted averages):
| December 31, 2023 | December 31, 2022
Discount rate | 4.48 | % | 4.60 | %
Rate of increase in salaries | 4.36 | % | 4.30 | %
Rate of inflation, pre-retirement | 2.64 | % | 2.68 | %
Rate of increase in future pensions payment | 3.30 | % | 3.39 | %
Life expectancy at age 65 for current pensioners: |  |
Male | 21 years | 22 years
Female | 24 years | 24 years
Life expectancy at age 65 for current members aged 45: |  |
Male | 22 years | 23 years
Female | 25 years | 25 years
Schedule of Quantitative Sensitivity Analyses Impact on Defined Benefit Plans for Significant Assumptions | Quantitative sensitivity analyses showing the impact on the defined benefit obligation for significant assumptions are as follows:
| December 31, 2023 | December 31, 2022
| Increase $ | Decrease $ | Increase $ | Decrease $
Change in discount rate by 0.25% | (13.8) |  | 14.3 |  | (11.4) |  | 11.6 |
Change in pre-retirement inflation rate by 0.25% | 2.4 |  | (2.4) |  | 2.7 |  | (2.7) |
Change in salary growth by 0.25% | 0.3 |  | (0.3) |  | 0.3 |  | (0.3) |
Change in pension increase assumption by 0.25% | 7.5 |  | (7.4) |  | 7.1 |  | (7.1) |
Change in one year in the life expectancy | 13.5 |  | (13.5) |  | 10.3 |  | (10.3) |

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