23.3. Actuarial gains/losses
The table below presents the statement of changes in liabilities due to employee benefits by the particular items:
| Retirement benefits | Disability benefits | Jubilee bonuses | Death in service benefits | Total | |
|---|---|---|---|---|---|
| 31.12.2022 | 14,222 | 434 | 1,164 | 676 | 16,496 |
| Current employment cost | 1,118 | 54 | 109 | 85 | 1,366 |
| Interest costs | 772 | 23 | 18 | 45 | 858 |
| Actuarial losses/(gains) charged to other comprehensive income | 3,201 | 58 | 0 | (21) | 3,238 |
| Actuarial losses/(gains) charged to statement of profit or loss | 0 | 0 | 173 | 0 | 173 |
| Past employment cost/(profit) | (5,723) | (152) | 55 | 0 | (5,820) |
| Payments | (423) | (27) | (62) | 0 | (512) |
| Cumulative translation adjustment for foreign companies | (332) | 0 | (68) | (3) | (403) |
| 31.12.2023 | 12,835 | 390 | 1,389 | 782 | 15,396 |
| Short-term | 1,051 | 60 | 0 | 54 | 1,165 |
| Long-term | 11,784 | 330 | 1,389 | 728 | 14,231 |
| Retirement benefits | Disability benefits | Jubilee bonuses | Death in service benefits | Total | |
|---|---|---|---|---|---|
| 31.12.2021 | 18,817 | 524 | 1,037 | 828 | 21,206 |
| Current employment cost | 2,114 | 88 | 94 | 108 | 2,404 |
| Interest costs | 507 | 18 | 9 | 28 | 562 |
| Actuarial losses/(gains) charged to other comprehensive income | (6,390) | (182) | 0 | (221) | (6,793) |
| Past employment cost | (95) | 0 | 55 | 0 | (40) |
| Payments | (830) | (14) | (51) | (67) | (962) |
| Cumulative translation adjustment for foreign companies | 99 | 0 | 20 | 0 | 119 |
| 31.12.2022 | 14,222 | 434 | 1,164 | 676 | 16,496 |
| Short-term | 636 | 56 | 0 | 53 | 745 |
| Long-term | 13,586 | 378 | 1,164 | 623 | 15,751 |
The table below presents the analysis of the sensitivity of the valuation of the liability to the change of basic actuarial assumptions:
| 2023 | Financial discount rate | Planned increases in the bases | ||
|---|---|---|---|---|
| Change | -0,5 p.p. | + 0,5 p.p. | -1 p.p. | + 1 p.p. |
| Retirement benefits | 344 | (318) | (590) | 670 |
| Disability benefits | 12 | (13) | (21) | 24 |
| Death in service benefits | 37 | (35) | (77) | 88 |
| Total change in provisions | 393 | (366) | (688) | 782 |
| 2022 | Financial discount rate | Planned increases in the bases | ||
|---|---|---|---|---|
| Change | -0.5 p.p. | + 0.5 p.p. | -1 p.p. | + 1 p.p. |
| Retirement benefits | 629 | (544) | (1,132) | 1,192 |
| Disability benefits | 17 | (22) | (1) | 1 |
| Death in service benefits | 37 | (28) | (52) | 63 |
| Total change in provisions | 683 | (594) | (1,185) | 1,256 |