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Equity-accounted Investments | 12 Months Ended
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Dec. 31, 2024
Interests In Other Entities [Abstract] |
Equity-accounted Investments | Equity-accounted Investments: For the year ended December 31, 2024, the Corporation recorded $4,941,000 (2023 - $10,131,000) in equity loss of investment in joint venture and associates, consisting of equity loss in Weichai Ballard JV of $4,941,000 (2023 - $9,931,000) and equity loss in Synergy Ballard JV Co of $nil (2023 - $200,000). On completion of an Equity Transfer Agreement in October 2023, the Corporation disposed of its 10% investment in Synergy Ballard JVCo valued at $nil as of December 31, 2023. Investment in Weichai Ballard JV
Investment in Weichai Ballard JV | December 31, 2024 |  | December 31, 2023
Beginning balance | $ | 13,901 |  |  | $ | 24,026 |
Recognition (deferral) of 49% profit on inventory not yet sold to third party, net | (168) |  |  | 1,205 |
Equity in loss | (4,941) |  |  | (9,931) |
Cumulative translation adjustment due to foreign exchange | (554) |  |  | (1,399) |
Ending balance | $ | 8,238 |  |  | $ | 13,901 |
Weichai Ballard JV is an associate in which the Corporation has significant influence and a 49% ownership interest. At December 31, 2024, as specified in the Equity Joint Venture Agreement, the Corporation has fulfilled its capital contribution commitments to Weichai Ballard JV. The following tables summarize the financial information of Weichai Ballard JV as included in its own financial statements as of December 31, 2024, adjusted for foreign exchange differences, the application of the Corporation's accounting policies, and the Corporation's incorporation costs.
| December 31, 2024 |  | December 31, 2023
Percentage ownership interest (49%) |  |  |
Current assets | $ | 40,993 |  |  | $ | 63,023 |
Non-current assets | 50 |  |  | 132 |
Current liabilities | (18,398) |  |  | (29,265) |
Net assets (100%) | 22,645 |  |  | 33,890 |
Corporation's share of net assets (49%) | 11,096 |  |  | 16,607 |
Incorporation costs | 324 |  |  | 324 |
Elimination of unrealized profit on downstream sales, net of sale to third party | (3,182) |  |  | (3,030) |
Carrying amount of investment in Weichai Ballard JV | $ | 8,238 |  |  | $ | 13,901 |
| December 31, |  | December 31, |
| 2024 |  | 2023 |
Revenue (100%) | $ | 2,290 |  |  | $ | 12,705 |  |
Net loss (100%) | 10,084 |  |  | 20,268 |  |
Corporation's share of net loss (49%) | $ | 4,941 |  |  | $ | 9,931 |  |

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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