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Pension and Other Post-Employment Benefits (Tables) | 12 Months Ended
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Dec. 31, 2025
Retirement Benefits, Description [Abstract] |
Changes In Benefit Obligation And Fair Value Of Plan Assets | The following tables set forth changes in the benefit obligations and fair value of plan assets for the Company’s defined benefit pension and other post-employment benefit plans for the years ended December 31, 2025, and 2024, as well as the funded status of the plans and amounts recognized in the Consolidated Financial Statements as at December 31, 2025, and 2024.
|  | Defined Benefits |  |  | OPEB |
As at December 31 |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Change in Benefit Obligations |  |  |  |  |  |  |  |  |  |  |  |
Projected Benefit Obligation, Beginning of Year |  | $ | 124 |  |  | $ | 138 |  |  | $ | 45 |  |  | $ | 48 |
Service Cost |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 2 |
Interest Cost |  |  | 6 |  |  |  | 6 |  |  |  | 2 |  |  |  | 2 |
Actuarial (Gains) Losses |  |  | (2 | ) |  |  | 3 |  |  |  | - |  |  |  | (1 | )
Exchange Differences |  |  | 5 |  |  |  | (11 | ) |  |  | 2 |  |  |  | (1 | )
Employee Contributions |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 1 |
Benefits Paid |  |  | (12 | ) |  |  | (12 | ) |  |  | (6 | ) |  |  | (6 | )
Curtailment |  |  | - |  |  |  | - |  |  |  | (2 | ) |  |  | - |
Projected Benefit Obligation, End of Year |  | $ | 121 |  |  | $ | 124 |  |  | $ | 44 |  |  | $ | 45 |
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |  |
Fair Value of Plan Assets, Beginning of Year |  | $ | 110 |  |  | $ | 123 |  |  | $ | - |  |  | $ | - |
Actual Return on Plan Assets |  |  | 4 |  |  |  | 9 |  |  |  | - |  |  |  | - |
Exchange Differences |  |  | 6 |  |  |  | (10 | ) |  |  | - |  |  |  | - |
Employee Contributions |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 1 |
Employer Contributions |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 5 |
Benefits Paid |  |  | (12 | ) |  |  | (12 | ) |  |  | (6 | ) |  |  | (6 | )
Transfers to Defined Contribution Plan |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | - |
Fair Value of Plan Assets, End of Year |  | $ | 107 |  |  | $ | 110 |  |  | $ | - |  |  | $ | - |
Funded Status of Plan Assets, End of Year |  | $ | (14 | ) |  | $ | (14 | ) |  | $ | (44 | ) |  | $ | (45 | )
Total Recognized Amounts in the |  |  |  |  |  |  |  |  |  |  |  |
Consolidated Balance Sheet Consist of: |  |  |  |  |  |  |  |  |  |  |  |
Other Assets |  | $ | 7 |  |  | $ | 6 |  |  | $ | - |  |  | $ | - |
Current Liabilities |  |  | - |  |  |  | - |  |  |  | (5 | ) |  |  | (5 | )
Non-Current Liabilities |  |  | (21 | ) |  |  | (20 | ) |  |  | (39 | ) |  |  | (40 | )
Total |  | $ | (14 | ) |  | $ | (14 | ) |  | $ | (44 | ) |  | $ | (45 | )
Total Recognized Amounts in Accumulated |  |  |  |  |  |  |  |  |  |  |  |
Other Comprehensive Income Consist of: |  |  |  |  |  |  |  |  |  |  |  |
Net Actuarial (Gains) Losses |  | $ | 12 |  |  | $ | 13 |  |  | $ | (67 | ) |  | $ | (73 | )
Net Prior Service Costs |  |  | (7 | ) |  |  | (7 | ) |  |  | 6 |  |  |  | 7 |
Total Recognized in Accumulated Other Comprehensive |  |  |  |  |  |  |  |  |  |  |  |
Income, Before Tax |  | $ | 5 |  |  | $ | 6 |  |  | $ | (61 | ) |  | $ | (66 | )
Accumulated Benefit Obligation And Projected Benefit Obligation In Excess Of The Plan Assets Fair Value | The following table sets forth the defined benefit plans where the accumulated benefit obligation and projected benefit obligation are in excess of the fair value of the plan assets:
|  | Defined Benefits |  |  | OPEB |
As at December 31 |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Projected Benefit Obligation |  | $ | (40 | ) |  | $ | (40 | ) |  | $ | (44 | ) |  | $ | (45 | )
Accumulated Benefit Obligation |  |  | (40 | ) |  |  | (40 | ) |  |  | (44 | ) |  |  | (45 | )
Fair Value of Plan Assets (1) |  |  | 18 |  |  |  | 20 |  |  |  | - |  |  |  | - |
(1) The Company does not aggregate benefit plans.
Weighted Average Assumptions Used | Following are the weighted average assumptions used by the Company in determining the defined benefit pension and other post-employment benefit obligations:
|  | Defined Benefits |  |  | OPEB |
For the years ended December 31 |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Discount Rate |  |  | 4.60 | % |  |  | 4.50 | % |  |  | 5.09 | % |  |  | 5.12 | %
Rates of Increase in Compensation Levels |  |  | 3.49 | % |  |  | 3.37 | % |  |  | 4.93 | % |  |  | 4.93 | %
Total Benefit Plans Expense Recognized | The following sets forth the total benefit plans expense recognized by the Company:
|  | Pension Benefits |  |  | OPEB |
For the years ended December 31 |  | 2025 |  |  | 2024 |  |  | 2023 |  |  | 2025 |  |  | 2024 |  |  | 2023 |
Net Defined Periodic Benefit Cost |  | $ | 1 |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | (3 | ) |  | $ | (3 | ) |  | $ | (4 | )
Defined Contribution Plan Expense |  |  | 23 |  |  |  | 26 |  |  |  | 25 |  |  |  | - |  |  |  | - |  |  |  | - |
Total Benefit Plans Expense |  | $ | 24 |  |  | $ | 27 |  |  | $ | 27 |  |  | $ | (3 | ) |  | $ | (3 | ) |  | $ | (4 | )
Schedule of Net Defined Periodic Benefit Cost | The net defined periodic benefit cost is as follows:
|  | Defined Benefits |  |  | OPEB |
For the years ended December 31 |  | 2025 |  |  | 2024 |  |  | 2023 |  |  | 2025 |  |  | 2024 |  |  | 2023 |
Service Cost |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 2 |
Interest Cost |  |  | 6 |  |  |  | 6 |  |  |  | 7 |  |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Expected Return on Plan Assets |  |  | (5 | ) |  |  | (5 | ) |  |  | (5 | ) |  |  | - |  |  |  | - |  |  |  | - |
Amounts Reclassified from Accumulated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other Comprehensive Income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial (gains) and losses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6 | ) |  |  | (7 | ) |  |  | (8 | )
Curtailment of net prior service costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |
Curtailment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2 | ) |  |  | - |  |  |  | - |
Total Net Defined Periodic Benefit Cost (1) |  | $ | 1 |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | (3 | ) |  | $ | (3 | ) |  | $ | (4 | )
(1) The components of total net defined periodic benefit cost, excluding the service cost component, are included in other (gains) losses, net.
Recognized Amounts In Other Comprehensive Income | The amounts recognized in other comprehensive income are as follows:
|  | Defined Benefits |  |  | OPEB |
For the years ended December 31 |  | 2025 |  |  | 2024 |  |  | 2023 |  |  | 2025 |  |  | 2024 |  |  | 2023 |
Net Actuarial (Gains) Losses |  | $ | (1 | ) |  | $ | (1 | ) |  | $ | (4 | ) |  | $ | - |  |  | $ | (1 | ) |  | $ | 1 |
Amortization of Net Actuarial Gains and (Losses) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6 |  |  |  | 7 |  |  |  | 8 |
Curtailment of Net Prior Service Costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1 | ) |  |  | - |  |  |  | - |
Total Amounts Recognized in Other Comprehensive |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Income) Loss, Before Tax |  | $ | (1 | ) |  | $ | (1 | ) |  | $ | (4 | ) |  | $ | 5 |  |  | $ | 6 |  |  | $ | 9 |
Total Amounts Recognized in Other Comprehensive |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Income) Loss, After Tax |  | $ | (1 | ) |  | $ | (1 | ) |  | $ | (3 | ) |  | $ | 4 |  |  | $ | 5 |  |  | $ | 7 |
Weighted Average Assumptions Used In Determining Net Periodic Pension And Other Post Retirement Benefit Cost | Following are the weighted average assumptions used by the Company in determining the net periodic pension and other post-retirement benefit costs:
|  | Defined Benefits |  |  | OPEB |
For the years ended December 31 |  | 2025 |  |  | 2024 |  |  | 2023 |  |  | 2025 |  |  | 2024 |  |  | 2023 |
Discount Rate |  |  | 4.60 | % |  |  | 4.50 | % |  |  | 5.10 | % |  |  | 5.25 | % |  |  | 4.96 | % |  |  | 5.30 | %
Long-Term Rate of Return on Plan Assets |  |  | 3.95 | % |  |  | 4.00 | % |  |  | 3.85 | % |  |  | - |  |  |  | - |  |  |  | - |
Rates of Increase in Compensation Levels |  |  | 3.49 | % |  |  | 3.37 | % |  |  | 3.24 | % |  |  | 4.93 | % |  |  | 4.93 | % |  |  | 4.93 | %
Assumed Health Care Cost Trend Rates | The Company’s assumed health care cost trend rates are as follows:
For the years ended December 31 |  |  |  |  |  |  |  | 2025 |  |  | 2024 |  |  | 2023 |
Health Care Cost Trend Rate for Next Year |  |  |  |  |  |  |  |  | 7.15 | % |  |  | 7.04 | % |  |  | 6.96 | %
Rate to Which the Cost Trend Rate is Assumed to Decline (Ultimate Trend Rate) |  |  |  |  | 5.00 | % |  |  | 5.00 | % |  |  | 5.00 | %
Year that the Rate Reaches the Ultimate Trend Rate |  |  |  |  |  |  |  | 2033 |  |  | 2032 |  |  | 2030 |
Estimate Of Benefit Payments For The Next 10 Years | The following provides an estimate of benefit payments for the next 10 years. These estimates reflect benefit increases due to continuing employee service.
|  |  |  |  | Defined Benefit Pension Payments |  |  | Other Benefit Payments |
2026 |  |  |  |  |  | $ | 11 |  |  | $ | 5 |
2027 |  |  |  |  |  |  | 11 |  |  |  | 4 |
2028 |  |  |  |  |  |  | 11 |  |  |  | 4 |
2029 |  |  |  |  |  |  | 11 |  |  |  | 4 |
2030 |  |  |  |  |  |  | 10 |  |  |  | 3 |
2031 - 2035 |  |  |  |  |  |  | 45 |  |  |  | 17 |
Schedule of Allocation of Plan Assets | The Company’s registered and other defined benefit pension plan assets are presented by investment asset category and input level within the fair value hierarchy as follows:
As at December 31 |  | 2025 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Investments: |  |  |  |  |  |  |  |  |  |  |  |
Cash and Cash Equivalents |  | $ | 11 |  |  | $ | - |  |  | $ | - |  |  | $ | 11 |
Fixed Income |  |  | - |  |  |  | 60 |  |  |  | - |  |  |  | 60 |
Equity |  |  | - |  |  |  | 36 |  |  |  | - |  |  |  | 36 |
Fair Value of Plan Assets, End of Year |  | $ | 11 |  |  | $ | 96 |  |  | $ | - |  |  | $ | 107 |
As at December 31 |  | 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Investments: |  |  |  |  |  |  |  |  |  |  |  |
Cash and Cash Equivalents |  | $ | 13 |  |  | $ | - |  |  | $ | - |  |  | $ | 13 |
Fixed Income |  |  | - |  |  |  | 61 |  |  |  | - |  |  |  | 61 |
Equity |  |  | - |  |  |  | 36 |  |  |  | - |  |  |  | 36 |
Fair Value of Plan Assets, End of Year |  | $ | 13 |  |  | $ | 97 |  |  | $ | - |  |  | $ | 110 |

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- Definition Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-4 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-2 + Details
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- Definition Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (l) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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