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Finance costs | 12 Months Ended
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Dec. 31, 2021
Borrowing costs [abstract] |
Finance cost | Finance costs:
For the years ended December 31 | 2021 | 2020
Finance costs before capitalized interest | $ | 165,391 | $ | 182,841
Less capitalized interest related to Geismar 3 plant under construction | (20,985) | (18,004)
Finance costs | $ | 144,406 | $ | 164,837
Finance costs are primarily comprised of interest on the unsecured notes, credit and construction facilities, limited recourse debt facilities, finance lease obligations, amortization of deferred financing fees, and accretion expense associated with site restoration costs. Interest during construction projects is capitalized until the plant is substantially completed and ready for productive use.

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- Definition The disclosure of finance cost. [Refer: Finance costs] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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