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Employee benefits (Tables)
 12 Months Ended
Dec. 31, 2022
Employee benefits [Abstract]  
Expenses Recognized for Employee Benefits
The expenses recognized for employee benefits are:
 
   
2022
    
2021
    
2020
  
Salaries, benefits and inherent
  
$
272,092
    
$
235,345
    
$
317,776
  
Pensions – defined benefit plans
    
13,224
      
17,790
      
23,623
  
   
$
285,316
    
$
253,135
    
$
341,399
  
Liabilities Recognized for Pensions and Other Remunerations
The long-term liabilities recognized for pensions and other employee remunerations in the consolidated statement of financial position are comprised as follows:
 
   
2022
    
2021
  
Long-term:
            
Pensions and seniority premium
  
$
69,738
    
$
86,695
  
Termination of employment
    
14,914
      
15,680
  
   
$
84,652
    
$
102,375
  
Details of Net Cost for the Period
The details of the net cost for the period for seniority premiums and termination of employment, and also the basic actuarial estimates for the calculation of these labor obligations is shown as follows:
 
   
2022
    
2021
  
   
Pensions and
seniority
premiums
    
Termination of
employment
    
Pensions and
seniority
premiums
    
Termination of
employment
  
Current service cost
  
$
13,265
    
$
1,383
    
$
(21,158
)
  
$
3,907
  
Interest cost
    
7,538
      
1,145
      
12,371
      
770
  
Net cost for the period
  
$
20,803
    
$
2,528
    
$
(8,787
)
  
$
4,677
  
Reserve for Pensions and Seniority Premiums
At December 31, 2022 and 2021, the reserve for pensions and seniority premiums, and also for the termination of employment, is comprised as follows:

 
2022
  
2021
  
 
Pensions and
seniority
premiums
  
Termination of
employment
  
Pensions and
seniority
premiums
  
Termination of
employment
  
Defined benefit obligations
  
$
70,223
    
$
14,914
    
$
87,820
    
$
15,680
  
Plan assets
    
(485
)
    
-
      
(1,125
)
    
-
  
Total reserve
  
$
69,738
    
$
14,914
    
$
86,695
    
$
15,680
  
Defined Benefit Obligation
As of December 31, 2022, and 2021, the defined benefit obligations (DBO) for pensions and seniority premiums, and also for the reserve for termination of employment, are comprised as follows:
 
   
2022
    
2021
  
   
Pensions and
seniority
premiums
    
Termination of
employment
    
Pensions and
seniority
premiums
    
Termination of
employment
  
DBO at beginning of period
  
$
87,820
    
$
15,680
    
$
139,763
    
$
13,365
  
Current service cost
    
13,265
      
1,383
      
(21,158
)
    
3,907
  
Interest cost
    
7,538
      
1,145
      
12,371
      
770
  
Benefits paid
    
(1,338
)
    
(322
)
    
(3,878
)
    
(1,905
)
Benefits paid from plan assets
    
(6,674
)
    
(1,497
)
    
(6,044
)
    
-
  
Past service cost
    
(30,388
)
    
(1,475
)
     (33,234 )    
(457
)
DBO at end of period
  
$
70,223
    
$
14,914
    
$
87,820
    
$
15,680
  
 
The plan assets as of December 31, 2022 and 2021 are comprised as follows:
 
   
2022
    
2021
  
Value of the fund at beginning of year
  
$
1,125
    
$
2,931
  
Expected return on assets
    
(741
)
    
(2,026
)
Plan contributions
    
8,171
      
6,044
  
Benefits paid
    
(8,171
)
    
(6,044
)
Interests on plan assets
    
101
      
220
  
Value of the fund at end of year
  
$
485
    
$
1,125
  
Effects of Changes to Actuarial Assumptions
The changes in the pension plan, seniority premium, and termination of employment plan as of December 31, 2022 and 2021 are as follows:
 
   
2022
    
2021
  
Reserve for obligations at the beginning of the period
  
$
102,375
    
$
150,197
  
Cost for the period
    
23,331
      
(4,110
)
Interest income
    
(101
)
    
(220
)
Contributions to the plan
    
(8,171
)
    
(6,044
)
Benefits paid on pension plan
    
(919
)
    
(5,783
)
Miscellaneous
    
(741
)
    
2,026
  
Actuarial gain or losses
    
(31,122
)
    
(33,691
)
Reserve for obligations at the end of the period
  
$
84,652
    
$
102,375
  
 
The significant actuarial assumptions used for the valuation are:
 
   
2022
    
2021
  
Discount rate
    
10.50
%
    
7.50
%
Salary increase rate
    
4.00
%
    
4.00
%
Inflation rate
    
3.50
%
    
3.50
%
Average working life expectancy
    
14.30
   
14.50
 
The following table summarizes the effects of changes to these actuarial assumptions on the defined benefits obligations at December 31, 2022:
 
   
1.0% increase
    
1.0% decrease
  
Discount rate
            
(Decrease) increase in the defined benefits obligation
    
(1,404
)
    
1,553
  
                 
Salary increase rate
                
Increase (decrease) in the defined benefits obligation
    
642
      
(1,149
)
                 
Average life expectancies
                
Increase (decrease) in the defined benefits obligation
    
(64
)
    
15