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Finance costs | 12 Months Ended
--- | ---
Dec. 31, 2022
Borrowing costs [abstract] |
Finance costs | Finance costs:
For the years ended December 31 | 2022 | 2021
Finance costs before capitalized interest | $ | 167,066 | $ | 165,391
Less capitalized interest related to Geismar 3 plant under construction | (36,314) | (20,985)
Finance costs | $ | 130,752 | $ | 144,406
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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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