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Employee future benefits (Tables) | 12 Months Ended
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Dec. 31, 2022
Employee Benefits [Abstract] |
Schedule of Net Defined Benefit Liability (Asset) |
| December 31, 2022 |  | December 31, 2021
Net defined benefit pension plan liability | $ | 348 |  |  | $ | 1,814 |
Net other post-retirement benefit plan liability | 107 |  |  | 80 |
Employee future benefits | $ | 455 |  |  | $ | 1,894 |
| Defined benefit obligation |  | Fair value of plan assets |  | Net defined benefit liability
Defined benefit pension plan | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021
Balance at January 1 | $ | 19,187 |  |  | $ | 20,203 |  |  | $ | (17,373) |  |  | $ | (16,347) |  |  | $ | 1,814 |  |  | $ | 3,856 |
Included in profit or loss |  |  |  |  |  |  |  |  |  |  |
Current service cost | 30 |  |  | 37 |  |  | — |  |  | — |  |  | 30 |  |  | 37 |
Interest cost (income) | 518 |  |  | 476 |  |  | (468) |  |  | (383) |  |  | 50 |  |  | 93 |
Benefits payable | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| 548 |  |  | 513 |  |  | (468) |  |  | (383) |  |  | 80 |  |  | 130 |
Included in other comprehensive income |  |  |  |  |  |  |  |  |  |  |
Remeasurements loss (gain): |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) arising from: |  |  |  |  |  |  |  |  |  |  |
Demographic assumptions | — |  |  | 56 |  |  | — |  |  | — |  |  | — |  |  | 56 |
Financial assumptions | (4,547) |  |  | (986) |  |  | — |  |  | — |  |  | (4,547) |  |  | (986) |
Experience adjustment | (91) |  |  | 92 |  |  | — |  |  | — |  |  | (91) |  |  | 92 |
Return on plan assets excluding interest | — |  |  | — |  |  | 3,092 |  |  | (1,334) |  |  | 3,092 |  |  | (1,334) |
income |  |  |  |  |  |  |  |  |  |  |
Plan expenses | (24) |  |  | (30) |  |  | 24 |  |  | 30 |  |  | — |  |  | — |
| (4,662) |  |  | (868) |  |  | 3,116 |  |  | (1,304) |  |  | (1,546) |  |  | (2,172) |
Other |  |  |  |  |  |  |  |  |  |  |
Contributions paid by the employer | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Benefits paid | (671) |  |  | (661) |  |  | 671 |  |  | 661 |  |  | — |  |  | — |
| (671) |  |  | (661) |  |  | 671 |  |  | 661 |  |  | — |  |  | — |
Balance at December 31 | $ | 14,402 |  |  | $ | 19,187 |  |  | $ | (14,054) |  |  | $ | (17,373) |  |  | $ | 348 |  |  | $ | 1,814 |
20. Employee future benefits (cont'd):
| Defined benefit obligation |  | Fair value of plan assets |  | Net defined benefit liability
Other post-retirement benefit plan | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021
Balance at January 1 | $ | 80 |  |  | $ | 85 |  |  | $ | — |  |  | $ | — |  |  | $ | 80 |  |  | $ | 85 |
Included in profit or loss |  |  |  |  |  |  |  |  |  |  |
Interest cost (income) | 2 |  |  | 1 |  |  | — |  |  | — |  |  | 2 |  |  | 1 |
| 2 |  |  | 1 |  |  | — |  |  | — |  |  | 2 |  |  | 1 |
Included in other comprehensive income |  |  |  |  |  |  |  |  |  |  |
Remeasurements loss (gain): |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) arising from: |  |  |  |  |  |  |  |  |  |  |
Demographic assumptions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Financial assumptions | (23) |  |  | (2) |  |  | — |  |  | — |  |  | (23) |  |  | (2) |
Experience adjustment | 55 |  |  | 4 |  |  | — |  |  | — |  |  | 55 |  |  | 4 |
| 32 |  |  | 2 |  |  | — |  |  | — |  |  | 32 |  |  | 2 |
Other |  |  |  |  |  |  |  |  |  |  |
Contributions paid by the employer | — |  |  | — |  |  | (7) |  |  | (8) |  |  | (7) |  |  | (8) |
Benefits paid | (7) |  |  | (8) |  |  | 7 |  |  | 8 |  |  | — |  |  | — |
| (7) |  |  | (8) |  |  | — |  |  | — |  |  | (7) |  |  | (8) |
Balance at December 31 | $ | 107 |  |  | $ | 80 |  |  | $ | — |  |  | $ | — |  |  | $ | 107 |  |  | $ | 80 |
Schedule of Comprehensive Income by Plan Type |
Included in other comprehensive income (loss) | December 31, 2022 |  | December 31, 2021
Defined benefit pension plan actuarial gain | $ | 1,546 |  |  | $ | 2,172 |
Other post-retirement benefit plan actuarial loss | (32) |  |  | (2) |
| $ | 1,514 |  |  | $ | 2,170 |
Schedule of Fair Value of Plan Assets | Pension plan assets comprise:
| 2022 |  | 2021
Cash and cash equivalents | 3 | % |  | 3 | %
Equity securities | 60 | % |  | 60 | %
Debt securities | 37 | % |  | 37 | %
Total | 100 | % |  | 100 | %
Schedule of Defined Benefit Plans | The significant actuarial assumptions adopted in measuring the fair value of benefit obligations at December 31 were as follows:
|  |  | 2022 |  |  |  | 2021
| Pension plan |  | Other benefit plan |  | Pension plan |  | Other benefit plan
Discount rate | 5.00 | % |  | 4.89 | % |  | 2.76 | % |  | 2.25 | %
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:
|  |  | 2022 |  |  |  | 2021
| Pension plan |  | Other benefit plan |  | Pension plan |  | Other benefit plan
Discount rate | 2.76 | % |  | 4.89 | % |  | 2.40 | % |  | 2.25 | %
Rate of compensation increase | n/a |  | n/a |  | n/a |  | n/a

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