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EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2022

EMPLOYEE BENEFIT PLANS

Schedule of changes in actuarial liabilities

​

​	​	​	​	​
​	​	December 31,	​	December 31,
​	​	2022	​	2021
Opening balance	​	675,158	​	785,045
Interest on actuarial liabilities	​	59,258	​	55,849
Actuarial loss (gain)	​	12,231	​	(119,642)
Exchange rate variations	​	(577)	​	37
Benefits paid	​	(54,646)	​	(46,131)
Closing balance	​	691,424	​	675,158

​

Schedule of key actuarial economic and biometric assumptions used in the calculations of liability

​

​	​	​	​	​
​	​	December 31,	​	December 31,
​		2022		2021
Economic	​	​	​	​
Nominal discount rate – medical assistance and life insurance	​	10.07% p.a.	​	8.92% p.a.
Medical cost growth rate	​	6.86% p.a.	​	3.25% p.a.
Nominal inflation	​	3.50% p.a.	​	3.25% p.a.
Aging factor	​	0 to 24 years: 1.50% p.a. 25 to 54 years: 2.50% p.a. 55 to 79 years: 4.50% p.a. Above 80 years: 2.50% p.a.	​	0 to 24 years: 1.50% p.a. 25 to 54 years: 2.50% p.a. 55 to 79 years: 4.50% p.a. Above 80 years: 2.50% p.a.
Biometric	​	​	​	​
Table of general mortality	​	AT-2000	​	AT-2000
Table of mortality of disabled persons	​	IAPB 57	​	IAPB 57
Turnover	​	1.00% p.a.	​	1.00% p.a.
Other	​	​	​	​
Retirement age	​	65 years	​	65 years
​	​	Men 4 years + old	​	Men 4 years + old
Family composition	​	and 90% married	​	and 90% married
Permanency in the plan	​	100%	​	100%

​

Summary of sensitivity analysis of actuarial liabilities

The sensitivity analysis regarding the relevant assumptions of the plans as at December 31, 2022 is as set out below:

​

​	​	​	​	​	​	​	​
Discount rate				Medical costs growth rate
+0.50%	​	33,995	​	+1.00	%	​	69,755

​

Schedule of expected benefit obligation payments for future years

​

​	​	​
​	​	Medical
​	​	assistance and
Payments		life insurance
2023	​	44,330
2024	​	47,488
2025	​	50,675
2026	​	54,003
2027	​	57,340
2028 to 2032	​	336,825

X

- Definition

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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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]

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