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Gains on Derivative Instruments and Other Financial Items, Net | 9 Months Ended
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Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Gains on derivative instruments and other financial items, net | GAINS ON DERIVATIVE INSTRUMENTS AND OTHER FINANCIAL ITEMS, NET Gains on derivative instruments, net is comprised of the following:
(in thousands of $) | Nine months ended September 30,
| 2023 | 2022
Net interest income/(expense) on undesignated interest rate swap (“IRS”) derivatives | 6,008 |  | (1,585) |
Unrealized MTM adjustment for IRS derivatives | 3,307 |  | 74,915 |
Gains on derivative instruments, net | 9,315 |  | 73,330 |
Other financial items, net is comprised of the following:
(in thousands of $) | Nine months ended September 30,
| 2023 | 2022
Amortization of debt guarantees | 1,544 |  | 2,052 |
Foreign exchange (loss)/gain on operations | (1,444) |  | 1,548 |
Financing arrangement fees and other related costs | (900) |  | (6,565) |
Others | (257) |  | (278) |
Other financials items, net | (1,057) |  | (3,243) |

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- Definition The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480237/815-40-50-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-5C Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 815 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//815/tableOfContent + Details
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