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Finance Costs And Income | 12 Months Ended
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Dec. 31, 2022
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FINANCE COSTS AND INCOME | NOTE 27. FINANCE COSTS AND INCOME
Years ended December 31, |  | 2022 |  |  | 2021 |
Finance Costs |  |  |  |  |  |  |  |
Short and long-term borrowings 1 |  | $ | 46,009 |  |  | $ | 17,252 |
Interest on lease liability |  |  | 3,398 |  |  |  | 3,029 |
Total finance costs |  | $ | 49,407 |  |  | $ | 20,281 |
Finance Income |  |  |  |  |  |  |  |
Interest income |  | $ | 10,484 |  |  | $ | 3,286 |
Net finance costs |  | $ | 38,923 |  |  | $ | 16,995 |
1 Finance costs on short and long-term borrowings primarily relate to interest on the Company’s newly issued Notes, Term Loan and Revolving Credit Facility. Refer to Note 19 for more information on interest rates on the Notes, Term Loan and Revolving Credit Facility.

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- Definition The disclosure of finance income (cost). [Refer: Finance income (cost)] + 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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