Subsequent Events	6 Months Ended
Jun. 30, 2014
Subsequent Events	16. Subsequent Events On July 17, 2014, KFPC executed a syndicated loan agreement (the “KFPC Loan Agreement”) in the amount of 5.5 billion New Taiwan Dollars (“NTD”), or $182.9 million (converted at the July 17, 2014 exchange rate), to provide additional funding to construct the HSBC facility in Taiwan, and to provide funding for working capital requirements and/or general corporate purposes. The KFPC Loan Agreement is comprised of NTD 4.29 billion, or $142.7 million (converted at the July 17, 2014 exchange rate), to fund KFPC’s capital expenditures and NTD 1.21 billion, or $40.2 million (converted at the July 17, 2014 exchange rate), to fund working capital requirements and/or general corporate purposes. The initial term of the KFPC Loan Agreement is five years from the date of the first drawing of loans. To the extent that the first drawing has not occurred within six months from the date of the KFPC Loan Agreement, the term will be five years from expiration of this six-month period. Subject to certain conditions, KFPC can request a two-year extension of the term of the KFPC Loan Agreement. The total outstanding principal amount is payable in six semi-annual installments with the first payment due upon the expiry of a thirty-month period commencing on the first drawdown date and each subsequent payment due every six months thereafter. The first five installments shall be in an amount equal to 10% of the outstanding principal amount and the final installment shall be in an amount equal to the remaining 50% of the outstanding principal amount. In the event the extension period is granted, the final 50% of the outstanding principal amount shall be repaid in five equal semi-annual installments. The KFPC Loan Agreement is subject to a variable interest rate composed of a fixed 0.8% margin plus the secondary market fixing rate in Taiwan Dollar denominated 90 day or 180 day commercial paper, (depending on the interest period as selected by KFPC in the drawdown request or the interest period notice), subject to a floor of 1.7%. Interest is payable on a monthly basis. The KFPC Loan Agreement contains certain financial covenants, including a debt to equity ratio, an interest coverage ratio and a minimum tangible net worth requirement, calculated and tested on an annual basis. Formosa Petrochemical Corporation and Kraton Polymers LLC are the guarantors of the KFPC Loan Agreement with each guarantor guaranteeing fifty percent (50%) of the indebtedness. We have evaluated significant events and transactions that occurred after the balance sheet date and determined that there were no events or transactions other than the execution of the KFPC Loan Agreement by KFPC disclosed above that would require recognition or disclosure in our condensed consolidated financial statements for the period ended June 30, 2014.

16. Subsequent Events

On July 17, 2014, KFPC executed a syndicated loan agreement (the “KFPC Loan Agreement”) in the amount of 5.5 billion New Taiwan Dollars (“NTD”), or $182.9 million (converted at the July 17, 2014 exchange rate), to provide additional funding to construct the HSBC facility in Taiwan, and to provide funding for working capital requirements and/or general corporate purposes.

The KFPC Loan Agreement is comprised of NTD 4.29 billion, or $142.7 million (converted at the July 17, 2014 exchange rate), to fund KFPC’s capital expenditures and NTD 1.21 billion, or $40.2 million (converted at the July 17, 2014 exchange rate), to fund working capital requirements and/or general corporate purposes. The initial term of the KFPC Loan Agreement is five years from the date of the first drawing of loans. To the extent that the first drawing has not occurred within six months from the date of the KFPC Loan Agreement, the term will be five years from expiration of this six-month period. Subject to certain conditions, KFPC can request a two-year extension of the term of the KFPC Loan Agreement.

The total outstanding principal amount is payable in six semi-annual installments with the first payment due upon the expiry of a thirty-month period commencing on the first drawdown date and each subsequent payment due every six months thereafter. The first five installments shall be in an amount equal to 10% of the outstanding principal amount and the final installment shall be in an amount equal to the remaining 50% of the outstanding principal amount. In the event the extension period is granted, the final 50% of the outstanding principal amount shall be repaid in five equal semi-annual installments.

The KFPC Loan Agreement is subject to a variable interest rate composed of a fixed 0.8% margin plus the secondary market fixing rate in Taiwan Dollar denominated 90 day or 180 day commercial paper, (depending on the interest period as selected by KFPC in the drawdown request or the interest period notice), subject to a floor of 1.7%. Interest is payable on a monthly basis.

The KFPC Loan Agreement contains certain financial covenants, including a debt to equity ratio, an interest coverage ratio and a minimum tangible net worth requirement, calculated and tested on an annual basis. Formosa Petrochemical Corporation and Kraton Polymers LLC are the guarantors of the KFPC Loan Agreement with each guarantor guaranteeing fifty percent (50%) of the indebtedness.

We have evaluated significant events and transactions that occurred after the balance sheet date and determined that there were no events or transactions other than the execution of the KFPC Loan Agreement by KFPC disclosed above that would require recognition or disclosure in our condensed consolidated financial statements for the period ended June 30, 2014.