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v3.23.2

Pension and other post-employment benefits | 6 Months Ended
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Jun. 30, 2023
Retirement Benefits [Abstract] |
Pension and other post-employment benefits | Pension and other post-employment benefits The following table lists the components of net benefit costs for the pension plans and other post-employment benefits (“OPEB”) in the unaudited interim consolidated statements of operations for the three and six months ended June 30:
| Pension benefits
| Three months ended June 30 |  | Six months ended June 30
| 2023 |  | 2022 |  | 2023 |  | 2022
Service cost | $ | 3,166 |  |  | $ | 4,532 |  |  | $ | 6,093 |  |  | $ | 8,388 |
Non-service costs |  |  |  |  |  |  |
Interest cost | 7,906 |  |  | 6,778 |  |  | 16,299 |  |  | 12,841 |
Expected return on plan assets | (7,947) |  |  | (10,519) |  |  | (16,263) |  |  | (20,843) |
Amortization of net actuarial losses (gains) | (71) |  |  | 1,257 |  |  | (195) |  |  | 2,046 |
Amortization of prior service credits | (373) |  |  | (389) |  |  | (746) |  |  | (792) |
Impact of regulatory accounts | 4,588 |  |  | 4,664 |  |  | 8,683 |  |  | 11,002 |
| $ | 4,103 |  |  | $ | 1,791 |  |  | $ | 7,778 |  |  | $ | 4,254 |
Net benefit cost | $ | 7,269 |  |  | $ | 6,323 |  |  | $ | 13,871 |  |  | $ | 12,642 |
| OPEB
| Three months ended June 30 |  | Six months ended June 30
| 2023 |  | 2022 |  | 2023 |  | 2022
Service cost | $ | 902 |  |  | $ | 1,554 |  |  | $ | 1,891 |  |  | $ | 3,109 |
Non-service costs |  |  |  |  |  |  |
Interest cost | 2,891 |  |  | 2,282 |  |  | 6,329 |  |  | 4,641 |
Expected return on plan assets | (2,331) |  |  | (2,841) |  |  | (5,077) |  |  | (5,682) |
Amortization of net actuarial gains | (561) |  |  | (86) |  |  | (1,122) |  |  | (172) |
Amortization of prior service credits | (213) |  |  | 6 |  |  | (426) |  |  | 12 |
Impact of regulatory accounts | 1,417 |  |  | 1,106 |  |  | 2,785 |  |  | 1,783 |
| $ | 1,203 |  |  | $ | 467 |  |  | $ | 2,489 |  |  | $ | 582 |
Net benefit cost | $ | 2,105 |  |  | $ | 2,021 |  |  | $ | 4,380 |  |  | $ | 3,691 |

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