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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of Employee Benefits Provisions


		31 December		31 December
		2022		2021
Retirement pay liability provision		1,590,756		844,540
Unused vacation provision		199,275		165,082
		1,790,031		1,009,622

Summary of Movement in Provision for Employee Termination Benefits

Movements in provision for employee termination benefits are as follows:


		2022		2021
Balance at 1 January		844,540		673,878
Service cost		101,752		126,088
Remeasurements		1,107,508		328,711
Interest expense		112,649		75,110
Benefit payments		(67,528)		(102,752)
Acquisition through business combinations		—		126
Inflation adjustment		(508,165)		(256,621)
Balance at 31 December		1,590,756		844,540

Summary of Sensitivity of Provision for Employee Termination Benefits to Changes in the Significant Actuarial Assumptions

The sensitivity of provision for employee termination benefits to changes in the significant actuarial assumptions is:


31 December 2022		Interest Rate				Inflation Rate
Sensitivity Level		1% increase		1% decrease		1% increase		1% decrease
Change in assumption		(15.4)	%	19.0	%	18.9	%	(15.6)	%
Impact on provision for employee termination benefits		(244,976)		302,244		300,653		(248,158)


31 December 2021		Interest Rate				Inflation Rate
Sensitivity Level		1% increase		1% decrease		1% increase		1% decrease
Change in assumption		(13.4)	%	16.3	%	16.5	%	(13.8)	%
Impact on provision for employee termination benefits		(113,169)		137,660		139,348		(116,546)