XML 33 R27.htm IDEA: XBRL DOCUMENT
v3.23.3

Financial Instruments (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Financial Instruments - Schedule of Derivative instruments (Assets / Liabilities) at fair value (Table) | Financial Instruments - Schedule of Derivative instruments (Assets / Liabilities) at fair value (Table)
| a) | Derivative Asset:
Effective Date | Termination Date | Notional Amount in thousands of EUROS | Notional Amount in United States Dollars | Fixed Rate the Partnership receives in EURO | Fixed Rate the Partnership pays in United States Dollars |  | Fair Value June 30, 2023, in United States Dollars
26/07/2022 | 26/07/2029 | 100,000 | 101,800 | 4.40% | 6.55% |  | 2,983
|  |  |  | Total Fair Value | $ | 2,983
| b) | Derivative Liabilities:
Effective Date | Termination Date | Notional Amount in thousands of EUROS | Notional Amount in United States Dollars | Fixed Rate the Partnership receives in EURO | Fixed Rate the Partnership pays in United States Dollars |  | Fair Value June 30, 2023, in United States Dollars
21/10/2021 | 21/10/2025 | 120,000 | 139,716 | 2.65% | 3.66% | $ | 7,457
21/10/2021 | 21/10/2025 | 30,000 | 34,929 | 2.65% | 3.69% |  | 2,039
|  |  |  | Total Fair Value | $ | 9,496
Financial Instruments - Summary of Gain (Loss) on Change in Fair Value of Derivatives (Table) | Financial Instruments - Summary of Gain (Loss) on Change in Fair Value of Derivatives (Table) - Derivative designated as accounting hedge
| For the six-month periods ended June 30,
Amount of gain / (loss) recognized in other comprehensive income |  | 2023 |  | 2022
Cross-currency swap agreement related to 2022 Bonds | $ | 2,690 | $ | –
Reclassification to other income / (expense), net |  | (1,040) |  | –
Total gain recognized in accumulated other comprehensive loss | $ | 1,650 | $ | –
The estimated net expense that is expected to be reclassified within the next 12 months from Accumulated Other Comprehensive Loss to earnings in respect of the settlements on cross-currency swap agreements designated as accounting hedge, amounts to $1,785. - Derivatives not designated as accounting hedges
| For the six-month periods ended June 30,
Amount of gain / (loss) recognized in other income / (expense), net | 2023 | 2022
Change in fair value of derivatives related to 2021 Bonds | $ | 3,213 | $ | (12,252)
Realized interest expense of derivatives related to 2021 Bonds |  | (1,038) |  | (1,043)
Total gain / (loss) recognized in other income / (expense), net | $ | 2,175 | $ | (13,295)
Financial Instruments - Fair value measurements on a recurring basis (Table) | Financial Instruments - Fair value measurements on a recurring basis (Table) Items Measured at Fair Value on a recurring Basis - Fair Value Measurements
Recurring Measurements: |  | June 30, 2023 |  | Quoted prices in active markets for identical assets (Level 1) |  | Significant other Observable inputs (Level 2) |  | Unobservable Inputs (Level 3)
Cross Currency SWAP (100,000) - asset position | $ | 2,983 | $ | – | $ | 2,983 | $ | –
Cross Currency SWAP (120,000) – liability position |  | (7,457) |  | – |  | (7,457) |  | –
Cross Currency SWAP (30,000) – liability position |  | (2,039) |  | – |  | (2,039) |  | –
Total | $ | (6,513) | $ | – | $ | (6,513) | $ | –
Financial Instruments - Fair value measurements on a non-recurring basis (Table) | Financial Instruments - Fair value measurements on a non-recurring basis (Table) Items Measured at Fair Value on a non-recurring Basis - Fair Value Measurements
Non-Recurring Measurements: |  | Quoted prices in active markets for identical assets (Level 1) |  | Significant other Observable inputs (Level 2) |  | Unobservable Inputs (Level 3) |  | Loss
Long-lived assets classified as held for sale (Note 5) | $ | – | $ | 22,000 | $ | – | $ | 7,956

X
- References No definition available. + Details
Name: | us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4E Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4C Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration