XML 149 R117.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Income taxes - Unrecognized Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | $ 916,718 | $ 867,600
Scientific research expenditures |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 148,077 | 143,663
Scientific research expenditures | Canada |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 148,077 | 143,663
Investments |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 43,891 | 36,315
Share issuance costs |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 4,633 | 14,145
Losses from operations carried forward |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 440,572 | 394,599
Losses from operations carried forward | Canada |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 288,258 | 262,887
Losses from operations carried forward | Germany |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 0 | 46
Losses from operations carried forward | United States |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 42,949 | 46,784
Losses from operations carried forward | Denmark |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 81,130 | 65,786
Losses from operations carried forward | Hong Kong |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 128 | 116
Losses from operations carried forward | United Kingdom |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 20,440 | 13,085
Capital losses carried forward |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 4,843 | 10,703
Capital losses carried forward | Canada |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 9,827 | 12,958
Investment tax credits |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 48,277 | 46,810
Investment tax credits | Canada |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | 48,277 | 46,810
Property, plant and equipment and intangible assets |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deductible temporary differences for which no deferred tax asset is recognised | 226,425 | 221,365
UK research and development tax credits | United Kingdom |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Deferred tax assets | $ 120 | $ 122

X
- Definition The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=bldp_ScientificResearchExpendituresMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_CA
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_EquityInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=bldp_ShareIssuanceCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_DE
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_DK
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_HK
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_GB
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=bldp_CapitalLossesCarriedForwardMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=bldp_PropertyPlantandEquipmentAndIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=bldp_ResearchAndDevelopmentTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |