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Employees' leaving entitlement (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure Of Information About Defined Benefit Plans [Abstract]

Summary of Changes to Employees' Leaving Entitlement

Changes to employees’ leaving entitlement occurring during 2021 and 2020 are analysed as follows:

		31/12/21				31/12/20
Balance at beginning of year			15,747				16,121
Current service cost			103				95
Interest expense			51				123
Benefits paid			(940	)			(396	)
Actuarial losses			627				212
Reclassification to liabilities directly related to assets held for sale			—				(408	)
Balance at end of year			15,588				15,747

Summary of Assumptions Used in Determining Present Value of Defined Benefit Obligation Related to Employee Benefit Obligation

The principal assumptions used in determining the present value of such defined benefit obligation (“DBO”) related to the employee benefit obligation are reported as follows:

		31/12/21		31/12/20
Annual discount rate		0.98%		0.34%
Annual future salary increase rate		1.75%		0.80%
Annual inflation rate		1.75%		0.80%
Annual DBO increase rate		2.81%		2.10%
Mortality		RG48 mortality tables published by the General State Accounting
Inability		National Institute for Social Security tables, by age and sex
Retirement		100% upon achievement of AGO requisites
Annual frequency of turnover		2.00%		4.00%
Annual frequency of DBO advances		2.00%		2.00%

Summary of Quantitative Sensitivity Analysis for Significant Assumptions

A quantitative sensitivity analysis for significant assumptions impacting the DBO as at December 31, 2021 and 2020 is reported as follows:

		31/12/21				31/12/20
+1% on turnover rate			(118	)			(115	)
-1% on turnover rate			130				127
+0.25% on annual inflation rate			232				218
-0.25% on annual inflation rate			(227	)			(214	)
+0.25% on annual discount rate			(362	)			(340	)
-0.25% on annual discount rate			375				352

Schedule of Expected Payments or Contributions to Defined Benefit Plan

The following are the expected payments of the employees’ leaving entitlement in future years:

		31/12/21				31/12/20
Within 1 year			769				1,193
Between 2 and 5 years			3,223				3,782

X

- Definition

The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]

+ References

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- Definition

The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

+ References

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-Name IAS
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- Definition

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

+ References

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