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Loss on Derivative Instruments and Other Financial Items, Net | 9 Months Ended
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Sep. 30, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Loss on Derivative Instruments and Other Financial Items, Net | LOSS ON DERIVATIVE INSTRUMENTS AND OTHER FINANCIAL ITEMS, NET Loss on derivative instruments, net are comprised of the following:
(in thousands of $) | Nine months ended September 30,
| 2025 | 2024
Unrealized MTM adjustment for interest rate swap (“IRS”) derivatives | (13,712) |  | (14,005) |
Net interest income on undesignated IRS derivatives | 3,621 |  | 5,359 |
Losses on derivative instruments, net | (10,091) |  | (8,646) |
Other financial items, net is comprised of the following:
(in thousands of $) | Nine months ended September 30,
| 2025 | 2024
Financing arrangement fees and other related costs (1) | (2,338) |  | (4,398) |
Foreign exchange loss/(gain) on operations | (1,675) |  | 285 |
Amortization of debt guarantees | 106 |  | 1,210 |
Others | (259) |  | (261) |
Other financial items, net | (4,166) |  | (3,164) |
(1) Included within “Financing arrangement fees and other related costs” for the nine months ended September 30, 2024 is $4.4 million true-up of financial charges incurred by the FLNG Hilli's lessor VIE.

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