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Retirement Benefits Plan | 12 Months Ended
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Dec. 31, 2022
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RETIREMENT BENEFITS PLAN | NOTE 26. RETIREMENT BENEFITS PLAN The Company sponsors arrangements for substantially all of its employees through defined contribution plans in Canada, UK, Asia, and Australia, and a 401(k) matched savings plan in the United States. In the case of the defined contribution plans, regular contributions are made to the employees’ individual accounts, which are administered by a plan trustee, in accordance with the plan document. Both in the case of the defined contribution plans and the 401(k) matched savings plan, the pension expenses recorded in earnings are the amounts of actual contributions the Company is required to make in accordance with the terms of the plans.
Years ended December 31, |  | 2022 |  |  | 2021 |
Defined contribution plans |  |  |  | $ | 5,169 |  |  | $ | 4,567 |
401(k) matched savings plan |  |  |  |  | 4,110 |  |  |  | 3,025 |
Net pension expense |  |  |  | $ | 9,279 |  |  | $ | 7,592 |

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS19_g2-7__IAS19_g2-7_TI -URIDate 2022-03-24 + Details
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