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Share-based Compensation | 12 Months Ended
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Dec. 31, 2022
Share-based Compensation |
Share-based Compensation | 21. Share-based Compensation The Partnership has granted to its executives RCUs and PCUs in accordance with the 2015 Plan. ​ The details of the granted awards are presented in the following table: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Fair value at grant
Awards | ​ | Number | ​ | Grant date | ​ | date
RCUs | ​ | 233,688 | ​ | April 1, 2020 | ​ | $ | 2.02
PCUs | ​ | 233,688 | ​ | April 1, 2020 | ​ | $ | 2.02
RCUs | ​ | 98,255 | ​ | April 1, 2021 | ​ | $ | 2.75
PCUs | ​ | 98,255 | ​ | April 1, 2021 | ​ | $ | 2.75
RCUs | ​ | 21,663 | ​ | September 14,2021 | ​ | $ | 4.09
PCUs | ​ | 21,663 | ​ | September 14,2021 | ​ | $ | 4.09
RCUs | ​ | 113,793 | ​ | April 1, 2022 | ​ | $ | 5.80
​ The RCUs and PCUs vest three years after the grant dates subject to the recipients’ continued service; vesting of the PCUs is also subject to the achievement of certain performance targets in relation to total unitholder return. Specifically, the performance measure is based on the total unitholder return (“TUR”) achieved by the Partnership during the performance period, benchmarked against the TUR of a selected group of peer companies. TUR above the 75th percentile of the peer group results in 100% of the award vesting; TUR between the 50th and 75th percentile of the peer group results in 50% of award vesting; TUR below the 50th percentile of the peer group results in none of the award vesting. The holders are entitled to cash distributions that are accrued and settled on vesting. ​ The awards are settled in cash or in common units at the sole discretion of the board of directors or such committee as may be designated by the board to administer the 2015 Plan. These awards have been treated as equity settled because the Partnership has no present obligation to settle them in cash. ​ Fair value The fair value per common unit of the RCUs and PCUs in accordance with the 2015 Plan was determined by using the grant date closing price and was not further adjusted since the holders are entitled to cash distributions. Movement in RCUs and PCUs during the year The summary of RCUs and PCUs is presented below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Weighted |  | ​
​ | ​ | Number of | ​ | average | ​ | Aggregate
​ | ​ | awards | ​ | contractual life | ​ | fair value
RCUs |  |  |  |  |  |
Outstanding as of January 1, 2021 |  | 89,978 |  | 2.04 |  | 446
Granted during the year |  | 119,918 |  | — |  | 368
Vested during the year | ​ | (5,984) | ​ | — | ​ | (140)
Outstanding as of December 31, 2021 |  | 203,912 |  | 1.86 |  | 674
Granted during the year | ​ | 113,793 | ​ | — | ​ | 660
Vested during the year | ​ | (70,620) | ​ | — | ​ | (317)
Outstanding as of December 31, 2022 | ​ | 247,085 | ​ | 1.49 | ​ | 1,017
PCUs |  | ​ |  | ​ |  | ​
Outstanding as of January 1, 2021 |  | 89,978 |  | 2.04 |  | 446
Granted during the year |  | 119,918 |  | — |  | 368
Vested during the year | ​ | (2,992) | ​ | — | ​ | (70)
Forfeited during the year | ​ | (2,992) | ​ | — | ​ | (70)
Outstanding as of December 31, 2021 |  | 203,912 |  | 1.86 |  | 674
Vested during the year | ​ | (65,044) | ​ | — | ​ | (189)
Forfeited during the year | ​ | (5,576) | ​ | — | ​ | (128)
Outstanding as of December 31, 2022 | ​ | 133,292 | ​ | 0.84 | ​ | 357
​ The total expense recognized in respect of equity-settled employee benefits for the year ended December 31, 2022 was $760 ($378 for the year ended December 31, 2021; $1,908 for the year ended December 31, 2020). The total accrued cash distribution as of December 31, 2022 is $56 (December 31, 2021: $86).

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