| Cash Flow Reconciliations |
18. Cash Flow Reconciliations The reconciliations of the Partnership’s financing activities for the three years ended December 31, 2024 are presented in the following tables: A reconciliation of borrowings arising from financing activities is as follows: | | | | | | | | | | | | | | | Deferred | | | | | | | Non-cash | | financing | | | | | Cash flows | | items | | costs, assets | | Borrowings | January 1, 2022 | | | | | | | | 1,085,758 | Borrowings repayments | | (168,585) | | — | | — | | (168,585) | Additions in deferred loan issuance costs | | (21) | | (14) | | 14 | | (21) | Amortization and write-off of deferred loan issuance costs (Note 13) | | — | | 4,794 | | — | | 4,794 | December 31, 2022 | | | | | | | | 921,946 | Borrowings drawdowns | | — | | 50,000 | | — | | 50,000 | Borrowings repayments (Note 7) | | (217,070) | | (764,080) | | — | | (981,150) | Additions in deferred loan issuance costs | | 359 | | (19) | | (14) | | 326 | Amortization and write-off of deferred loan issuance costs (Note 13) | | — | | 8,878 | | — | | 8,878 | December 31, 2023 | | | | | | | | — | Additions in deferred loan issuance costs | | (33) | | 33 | | — | | — | December 31, 2024 | | | | | | | | — |
A reconciliation of net derivative assets/liabilities arising from financing activities is as follows: | | | | | | | | | | | Non-cash | | Net derivative | | | Cash flows | | items | | (liabilities)/assets | January 1, 2022 | | | | | | (9,245) | Unrealized gain on interest rate swaps held for trading (Note 17) | | — | | 12,821 | | 12,821 | December 31, 2022 | | | | | | 3,576 | Proceeds from interest rate swaps termination (Note 17) | | (3,488) | | — | | (3,488) | Unrealized loss on interest rate swaps held for trading (Note 17) | | — | | (88) | | (88) | December 31, 2023 | | | | | | — | December 31, 2024 | | | | | | — |
A reconciliation of lease liabilities arising from financing activities is as follows: | | | | | | | | | | | Non-cash | | | | | Cash flows | | items | | Lease liabilities | January 1, 2022 | | | | | | 55,898 | Additions | | — | | 18,913 | | 18,913 | Interest expense on leases (Note 13) | | — | | 1,668 | | 1,668 | Payments for interest | | (1,668) | | — | | (1,668) | Principal elements of lease payments | | (12,242) | | — | | (12,242) | December 31, 2022 | | | | | | 62,569 | Additions | | — | | 54,442 | | 54,442 | Interest expense on leases (Note 13) | | — | | 3,785 | | 3,785 | Payments for interest | | (3,785) | | — | | (3,785) | Principal elements of lease payments | | (23,103) | | — | | (23,103) | December 31, 2023 | | | | | | 93,908 | Additions | | — | | 47,548 | | 47,548 | Interest expense on leases (Note 13) | | — | | 4,662 | | 4,662 | Payments for interest | | (4,662) | | — | | (4,662) | Principal elements of lease payments | | (33,863) | | — | | (33,863) | December 31, 2024 | | | | | | 107,593 |
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