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v3.25.1

Financial risk management objectives and policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Risk Management [Abstract] |
Maturity Profile and Exposure of Non-Current Borrowings | The maturity profile of the Company’s non-current borrowings, including lease liabilities, is presented below:
| 2024 |  | 2023
Loans from related parties |  |  |
Between 1 and 2 years | $ | 13,298 |  |  | $ | — |
Between 2 and 3 years | 189,683 |  |  | 40,333 |
Between 3 and 4 years | — |  |  | 35,929 |
Between 4 and 5 years | 155,241 |  |  | — |
Over 5 years | — |  |  | — |
Total loans from related parties | $ | 358,222 |  |  | $ | 76,262 |
Lease liabilities |  |  |
Between 1 and 2 years | $ | 7,950 |  |  | $ | 8,777 |
Between 2 and 3 years | 6,936 |  |  | 8,576 |
Between 3 and 4 years | 5,524 |  |  | 5,406 |
Between 4 and 5 years | 6,338 |  |  | 3,986 |
Over 5 years | 29,219 |  |  | 26,999 |
Total lease liabilities | $ | 55,967 |  |  | $ | 53,744 |
Total non-current borrowings | $ | 414,189 |  |  | $ | 130,006 |
The table below summarizes the maturity profile of financial liabilities at December 31, 2024 based on contractual undiscounted payments.
| Less than 6 months |  | 6 to 12 months |  | 1 to 5 years |  | >5 years |  | Total
Loans from related parties | $ | 11,446 |  |  | $ | 7,135 |  |  | $ | 397,591 |  |  | $ | — |  |  | $ | 416,172 |
Loans from third parties | 25,143 |  |  | — |  |  | — |  |  | — |  |  | 25,143 |
Lease liabilities | 6,974 |  |  | 6,974 |  |  | 37,286 |  |  | 37,440 |  |  | 88,674 |
Derivative financial instruments | 2,210 |  |  | 3,436 |  |  | 26,261 |  |  | — |  |  | 31,907 |
Other non-current liabilities | — |  |  | — |  |  | — |  |  | — |  |  | — |
Trade and other payables | 148,558 |  |  | — |  |  | — |  |  | — |  |  | 148,558 |
| $ | 194,331 |  |  | $ | 17,545 |  |  | $ | 461,138 |  |  | $ | 37,440 |  |  | $ | 710,454 |
The table below summarizes the maturity profile of financial liabilities at December 31, 2023 based on contractual undiscounted payments. 25. Financial risk management objectives and policies (continued)
| Less than 6 months |  | 6 to 12 months |  | 1 to 5 years |  | >5 years |  | Total
Loans from related parties | $ | 4,676 |  |  | $ | 269,876 |  |  | $ | 80,457 |  |  | $ | — |  |  | $ | 355,009 |
Loans from third parties | — |  |  | — |  |  | — |  |  | — |  |  | — |
Lease liabilities | 6,053 |  |  | 6,053 |  |  | 34,403 |  |  | 26,824 |  |  | 73,333 |
Derivative financial instruments | 2,706 |  |  | 16,621 |  |  | — |  |  | — |  |  | 19,327 |
Other non-current liabilities | — |  |  | — |  |  | 114 |  |  | — |  |  | 114 |
Trade and other payables | 162,696 |  |  | — |  |  | — |  |  | — |  |  | 162,696 |
| $ | 176,131 |  |  | $ | 292,550 |  |  | $ | 114,974 |  |  | $ | 26,824 |  |  | $ | 610,479 |
Disclosure of Sensitivity Analysis | The following table demonstrates the sensitivity of the Company’s profit before income tax to reasonable changes in foreign exchange rates (after taking into consideration the impact of outstanding economic hedges in place for Euro denominated borrowings and other obligations), with all other variables held constant:
Year Ended | Decrease in USD:Euro FX Rate | Effect on profit before tax (-/+) | Increase in USD:Euro FX Rate | Effect on profit before tax (+/-)
12/31/24 | 5.0 | % | $ | — |  | -5.0 | % | $ | — |
12/31/23 | 5.0 | % | $ | — |  | -5.0 | % | $ | — |
12/31/22 | 5.0 | % | $ | — |  | -5.0 | % | $ | — |
The following table demonstrates the sensitivity of the Company’s profit before income tax (considering the impact of the outstanding floating rate borrowings at the end of the period) to reasonable changes in interest rates, with all other variables held constant: 25. Financial risk management objectives and policies (continued)
Year Ended | Interest Rate Increase | Effect on profit before tax (-/+) | Interest Rate Decrease | Effect on profit before tax (+/-)
12/31/24 | 1.0 | % | $ | 133 |  | (1.0)% | $ | (133) |
12/31/23 | 1.0 | % | $ | 403 |  | (1.0)% | $ | (403) |
12/31/22 | 1.0 | % | $ | 700 |  | (1.0)% | $ | (700) |
The following table demonstrates the sensitivity of the Company’s OCI (considering the impact of the outstanding contracts at the end of the period) to reasonable changes in natural gas pricing, with all other variables held constant:
Year Ended | Decrease in NG contract price | Effect on OCI before tax (-/+) | Increase in NG contract price | Effect on OCI before tax (+/-)
12/31/24 | $ | 1.00 |  | $ | — |  | $ | 1.00 |  | $ | — |
12/31/23 | $ | 1.00 |  | $ | 390 |  | $ | 1.00 |  | $ | (390) |
12/31/22 | $ | 1.00 |  | $ | 2,940 |  | $ | 1.00 |  | $ | (2,940) |
Disclosure of Financial Assets | As of December 31, 2024 and 2023, the Company’s financial assets were classified as follows:
|  | 2024 |  | 2023
|  | Assets at amortized cost |  | Assets at FVPL * |  | Assets at amortized cost |  | Assets at FVPL *
Financial Assets |  |  |  |  |  |  |  |
Trade receivables, net |  | $ | 48,119 |  |  | $ | — |  |  | $ | 55,873 |  |  | $ | — |
Other receivables, net |  | 57,937 |  |  | — |  |  | 65,121 |  |  | — |
Non-current assets |  | — |  |  | 10,076 |  |  | — |  |  | 5,547 |
Derivative financial instruments |  | — |  |  | 709 |  |  | — |  |  | 7,386 |
Derivative credit support payments |  | 4,389 |  |  | — |  |  | 11,470 |  |  | — |
Cash and cash equivalents |  | 12,124 |  |  | — |  |  | 22,036 |  |  | — |
|  | $ | 122,569 |  |  | $ | 10,785 |  |  | $ | 154,500 |  |  | $ | 12,933 |
Disclosure of Financial Liabilities | At December 31, 2024 and 2023, the Company’s financial liabilities were classified as follows:
| 2024 |  | 2023
| Liabilities at amortized cost |  | Liabilities at FVPL * |  |  | Liabilities at amortized cost |  | Liabilities at FVPL * |
Financial Liabilities |  |  |  |  |  |  |  |  |
Accounts payable | $ | 139,831 |  |  | $ | — |  |  |  | $ | 151,229 |  |  | $ | — |  |
Related party payables | 8,727 |  |  | — |  |  |  | 11,467 |  |  | — |  |
Borrowings | 391,830 |  |  | — |  |  |  | 343,932 |  |  | — |  |
Derivative financial instruments-economic hedges | — |  |  | 9,432 |  |  |  | — |  |  | 10,512 |  |
Derivative credit support receipts | 304 |  |  | — |  |  |  | 7,142 |  |  | — |  |
Other noncurrent liabilities | 330 |  |  | — |  |  |  | 114 |  |  | — |  |
| $ | 541,022 |  |  | $ | 9,432 |  |  |  | $ | 513,884 |  |  | $ | 10,512 |  |
* “FVPL” Fair value through profit or loss ** “FVOCI” Fair value through comprehensive income

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