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Employee Defined Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Employee Benefits [Abstract] |
Schedule of Employee Defined Benefit Plans |
| December 31, 2024 | December 31, 2023
| $ | $
Net defined benefit pension asset | 75.0 |  | 72.3 |
Net defined benefit pension liability | (6.4) |  | (15.6) |
End of employment benefit plans | (16.0) |  | (13.9) |
Net employee defined benefit liability | (22.4) |  | (29.5) |
| December 31, 2024 | December 31, 2023
| $ | $
Included in the consolidated statement of financial position within: |  |
Net defined benefit asset | 75.0 |  | 72.3 |
Net defined benefit liability | (6.4) |  | (15.6) |
| 68.6 |  | 56.7 |
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:
| 2024 | 2023
| 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 | (402.6) |  | 459.3 |  | 56.7 |  | (382.5) |  | 422.9 |  | 40.4 |
Administrative and marketing expenses |  |  |  |  |  |
Interest (expense) income | (18.4) |  | 21.1 |  | 2.7 |  | (17.8) |  | 20.2 |  | 2.4 |
Administrative expenses paid by the Plans | — |  | (1.9) |  | (1.9) |  | — |  | (2.1) |  | (2.1) |
| (18.4) |  | 19.2 |  | 0.8 |  | (17.8) |  | 18.1 |  | 0.3 |
Other comprehensive income (loss) |  |  |  |  |  |
Adjustments on the plan assets, excluding interest income | — |  | (57.1) |  | (57.1) |  | — |  | 10.3 |  | 10.3 |
Actuarial gains (losses) arising from: |  |  |  |  |  |
Changes in demographic assumptions | 3.0 |  | — |  | 3.0 |  | 5.8 |  | — |  | 5.8 |
Changes in financial assumptions | 47.7 |  | — |  | 47.7 |  | (9.6) |  | — |  | (9.6) |
Experience adjustments | 6.3 |  | — |  | 6.3 |  | (3.4) |  | — |  | (3.4) |
Remeasurement (loss) gain, before tax | 57.0 |  | (57.1) |  | (0.1) |  | (7.2) |  | 10.3 |  | 3.1 |
Effect of movement in exchange rates | (27.0) |  | 31.1 |  | 4.1 |  | (11.1) |  | 12.4 |  | 1.3 |
| 30.0 |  | (26.0) |  | 4.0 |  | (18.3) |  | 22.7 |  | 4.4 |
Other |  |  |  |  |  |
Benefits paid | 17.6 |  | (17.6) |  | — |  | 16.0 |  | (16.0) |  | — |
Contributions by employer | — |  | 7.1 |  | 7.1 |  | — |  | 11.6 |  | 11.6 |
| 17.6 |  | (10.5) |  | 7.1 |  | 16.0 |  | (4.4) |  | 11.6 |
Balance, end of the year | (373.4) |  | 442.0 |  | 68.6 |  | (402.6) |  | 459.3 |  | 56.7 |
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, 2024 | December 31, 2023
| $ | $
Cash and cash equivalents | 28.4 |  | 26.7 |
Investments quoted in active markets (mutual, exchange-traded, and pooled funds): |  |
Equities | 5.8 |  | 18.7 |
Fixed income, corporate bonds, and gilts | 84.4 |  | 71.0 |
Pooled fund liability-driven investments | 113.8 |  | 118.2 |
Alternatives and property funds | 1.9 |  | 2.5 |
Unquoted investments: |  |
Annuity policies | 207.7 |  | 222.2 |
Fair value of plan assets | 442.0 |  | 459.3 |
Schedule of Principal Assumptions Used In Determining Pension Benefit Plans | The significant assumptions used in determining pension benefit obligations for the Plans are shown below (expressed as weighted averages):
| December 31, 2024 | December 31, 2023
Discount rate | 5.38 | % | 4.48 | %
Rate of inflation, pre-retirement | 2.84 | % | 2.64 | %
Rate of increase in future pensions payment | 3.28 | % | 3.30 | %
Life expectancy at age 65 for current pensioners: |  |
Male | 21 years | 21 years
Female | 24 years | 24 years
Life expectancy at age 65 for current members aged 45: |  |
Male | 22 years | 22 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, 2024 | December 31, 2023
| Increase $ | Decrease $ | Increase $ | Decrease $
Change in discount rate by 0.25% | (12.8) |  | 13.2 |  | (13.8) |  | 14.3 |
Change in pre-retirement inflation rate by 0.25% | 2.2 |  | (2.2) |  | 2.4 |  | (2.4) |
Change in pension increase assumption by 0.25% | 6.7 |  | (6.6) |  | 7.5 |  | (7.4) |
Change in one year in the life expectancy | 12.0 |  | (12.0) |  | 13.5 |  | (13.5) |

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