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Finance costs | 12 Months Ended
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Dec. 31, 2024
Borrowing costs [abstract] |
Finance costs | Finance costs:
For the years ended December 31 | 2024 | 2023
Finance costs before capitalized interest | $ | 183,699 | $ | 172,814
Less capitalized interest related to Geismar plant under construction | (51,065) | (55,448)
Finance costs | $ | 132,634 | $ | 117,366
Finance costs are primarily comprised of interest on the unsecured notes, 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. The Geismar 3 plant completed its commercial performance tests rates during the fourth quarter of 2024, and accordingly, we ceased capitalizing interest costs related to Geismar 3 from the date.

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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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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