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Finance Costs (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Finance costs. |  |  |  |  |
Net foreign exchange loss arising from financing - unrealized |  | $ 236,028 | $ 128,087 | $ 1,779,460 | $ 1,281,497
Interest expenses - third party loans |  | 85,503 | 95,500 | 257,425 | 270,491
Interest and finance charges paid/payable for lease liabilities |  | 17,002 | 16,121 | 51,110 | 47,323
Interest expense - withholding tax paid on bond interest |  | 4,625 | 4,233 | 11,771 | 10,974
Net foreign exchange loss on derivative instruments - realized |  | 2,855 |  | 23,209 |
Fees on loans and financial derivatives |  | 2,485 | 6,462 | 10,402 | 12,395
Unwinding of discount on decommissioning liability |  | 2,293 | 2,360 | 6,831 | 6,941
Fair value loss on interest caps |  | 34 |  |  |
Net foreign exchange loss arising from financing - realized |  |  | 10,325 | 22,949 | 117,377
Fair value loss on embedded options |  |  | 5,260 |  | 4,510
Net foreign exchange loss on derivative instruments - unrealized |  |  | 3,247 |  | 65,356
Finance costs | [1] | $ 350,825 | $ 271,595 | $ 2,163,157 | $ 1,816,864
[1] | Revised comparative periods to reflect an adjustment related to the accounting treatment of foreign exchange on goods in transit in Nigeria (see note 21).

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- Definition The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of costs associated with financing activities of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 82 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Fair value losses on interest caps + References No definition available. + Details
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