Loans and Borrowings (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of Detailed Information about Borrowings Explanatory


	Note	December 31, 2023		December 31, 2022
Revolving credit facility	13(a)	$	527,368	$	560,788
2023 convertible notes	13(b)	123,720		—
2020 convertible notes	13(c)	135,288		132,196
2019 convertible notes	13(c)	138,604		135,040
Total loans and borrowings		$	924,980	$	828,024

Classified and presented as:
Current		$	138,604	$	—
Non-current		786,376		828,024
		$	924,980	$	828,024

Disclosure of Detailed Information about Changes in Loans and Borrowings Arising from Financing Activities

The following is a reconciliation of the changes in the Company’s loans and borrowings balance during the years ended December 31, 2023 and 2022 to cash flows arising from financing activities:


	Note	2023		2022
Balance – beginning of year		$	828,024	$	540,682
Financing cash flows:
Draw down on revolving credit facility		253,667		299,800
Proceeds for liability component of convertible notes issued	13(b)	127,155		—
Repayment of loans and borrowings		(293,000)		(13,333)
Interest paid		(64,824)		(33,590)
Transaction costs	13(a),(b)	(6,962)		(3,024)
Other changes:
Interest and accretion expense		79,142		42,447
Loss (gain) on modification of revolving credit facility		4,349		(4,958)
Balance – end of year including accrued interest		927,551		828,024
Less: Accrued interest(1)		(2,571)		—
Balance – end of year		$	924,980	$	828,024

(1) Included in accounts payable and accrued liabilities.