Employee future benefits (Tables)

12 Months Ended

Dec. 31, 2021


	December 31, 2021		December 31, 2020
Net defined benefit pension plan liability	$	1,814	$	3,856
Net other post-retirement benefit plan liability	80		85
Employee future benefits	$	1,894	$	3,941


	Defined benefit obligation				Fair value of plan assets				Net defined benefit liability
Defined benefit pension plan	2021		2020		2021		2020		2021		2020
Balance at January 1	$	20,203	$	18,272	$	(16,347)	$	(13,964)	$	3,856	$	4,308
Included in profit or loss
Current service cost	37		36		—		—		37		36
Interest cost (income)	476		566		(383)		(440)		93		126
Benefits payable	—		—		—		—		—		—
	513		602		(383)		(440)		130		162
Included in other comprehensive income
Remeasurements loss (gain):
Actuarial loss (gain) arising from:
Demographic assumptions	56		(150)		—		—		56		(150)
Financial assumptions	(986)		2,054		—		—		(986)		2,054
Experience adjustment	92		110		—		—		92		110
Return on plan assets excluding interest	—		—		(1,334)		(1,733)		(1,334)		(1,733)
income
Plan expenses	(30)		(36)		30		36		—		—
	(868)		1,978		(1,304)		(1,697)		(2,172)		281
Other
Contributions paid by the employer	—		—		—		(895)		—		(895)
Benefits paid	(661)		(649)		661		649		—		—
	(661)		(649)		661		(246)		—		(895)
Balance at December 31	$	19,187	$	20,203	$	(17,373)	$	(16,347)	$	1,814	$	3,856


	Defined benefit obligation				Fair value of plan assets				Net defined benefit liability
Other post-retirement benefit plan	2021		2020		2021		2020		2021		2020
Balance at January 1	$	85	$	88	$	—	$	—	$	85	$	88
Included in profit or loss
Interest cost (income)	1		2		—		—		1		2
	1		2		—		—		1		2
Included in other comprehensive income
Remeasurements loss (gain):
Actuarial loss (gain) arising from:
Demographic assumptions	—		(5)		—		—		—		(5)
Financial assumptions	(2)		6		—		—		(2)		6
Experience adjustment	4		7		—		—		4		7
	2		8		—		—		2		8
Other
Contributions paid by the employer	—		—		(8)		(13)		(8)		(13)
Benefits paid	(8)		(13)		8		13		—		—
	(8)		(13)		—		—		(8)		(13)
Balance at December 31	$	80	$	85	$	—	$	—	$	80	$	85


Included in other comprehensive income (loss)	December 31, 2021		December 31, 2020
Defined benefit pension plan actuarial gain (loss)	$	2,172	$	(281)
Other post-retirement benefit plan actuarial loss	(2)		(8)
	$	2,170	$	(289)

Pension plan assets comprise:

The significant actuarial assumptions adopted in measuring the fair value of benefit obligations at December 31 were as follows:


			2021				2020
	Pension plan		Other benefit plan		Pension plan		Other benefit plan
Discount rate	2.76	%	2.25	%	2.40	%	1.82	%
Rate of compensation increase	n/a		n/a		n/a		n/a

The significant actuarial assumptions adopted in determining net expense for the years ended December 31 were as follows:


			2021				2020
	Pension plan		Other benefit plan		Pension plan		Other benefit plan
Discount rate	2.40	%	2.25	%	3.16	%	1.82	%
Rate of compensation increase	n/a		n/a		n/a		n/a