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Financial instruments - Fair values and risk management (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of detailed information about financial instruments [abstract]

Disclosure of financial assets

The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value, such as trade and other receivables and payables.

						Carrying amount																								Fair value
(in thousands of USD)						Fair value - Hedging instruments						Financial assets at amortized cost						Other financial liabilities						Total						Level 1						Level 2						Level 3						Total
December 31, 2022
Financial assets measured at fair value
Forward exchange contracts (Note 11/13/17)						1,309						—						—						1,309						—						1,309						—						1,309
Interest rate swaps (Note 11/13/17)						32,652						—						—						32,652						—						32,652						—						32,652
						33,961						—						—						33,961
Financial assets not measured at fair value
Non-current receivables (Note 11)						—						13,880						—						13,880						—						—						13,789						13,789
Lease receivables (Note 11)						—						2,854						—						2,854						—						2,268						—						2,268
Trade and other receivables * (Note 13)						—						325,592						—						325,592						—						—						—						—
Cash and cash equivalents (Note 14)						—						179,929						—						179,929						—						—						—						—
						—						522,255						—						522,255
Financial liabilities measured at fair value
Interest rate swaps (Note 19)						404						—						—						404						—						404						—						404
						404						—						—						404
Financial liabilities not measured at fair value
Secured bank loans (Note 17)						—						—						1,333,184						1,333,184						—						1,356,270						—						1,356,270
Unsecured other notes (Note 17)						—						—						197,556						197,556						194,480						—						—						194,480
Other borrowings (Note 17)						—						—						136,862						136,862						—						136,862						—						136,862
Lease liabilities (Note 17)						—						—						28,679						28,679						—						26,778						—						26,778
Trade and other payables * (Note 19)						—						—						72,878						72,878						—						—						—						—
												—						1,769,159						1,769,159

						Carrying amount																								Fair value
						Fair value - Hedging instruments						Financial assets at amortized cost						Other financial liabilities						Total						Level 1						Level 2						Level 3						Total
December 31, 2023
Financial assets measured at fair value
Forward exchange contracts (Note 13 and 17)						1,515						—						—						1,515						—						1,515						—						1,515
Interest rate swaps (Note 13)						1,286						—						—						1,286						—						1,286						—						1,286
						2,801						—						—						2,801
Financial assets not measured at fair value
Non-current receivables (Note 11)						—						1,625						—						1,625						—						—						1,536						1,536
Lease receivables (Note 11 and 13)						—						2,854						—						2,854						—						2,268						—						2,268
Trade and other receivables * (Note 13)						—						279,775						—						279,775						—						—						—						—
Cash and cash equivalents (Note 14)						—						429,370						—						429,370						—						—						—						—
						—						713,624						—						713,624
Financial liabilities measured at fair value
Interest rate swaps (Note 19)						146						—						—						146						—						146						—						146
						146						—						—						146
Financial liabilities not measured at fair value
Secured bank loans (Note 17)						—						—						528,359						528,359						—						540,096						—						540,096
Unsecured other notes (Note 17)						—						—						201,952						201,952						196,563						—						—						196,563
Other borrowings (Note 17)						—						—						163,546						163,546						—						164,261						—						164,261
Lease liabilities (Note 17)						—						—						36,856						36,856						—						33,359						—						33,359
Trade and other payables * (Note 19)						—						—						106,613						106,613						—						—						—						—
						—						—						1,037,326						1,037,326

* Deferred charges, deferred fulfillment costs and VAT receivables (included in other receivables) (see Note 13), deferred income and VAT payables (included in other payables) (see Note 19), which are not financial assets (liabilities) are not included.

Disclosure of financial liabilities

The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value, such as trade and other receivables and payables.

						Carrying amount																								Fair value
(in thousands of USD)						Fair value - Hedging instruments						Financial assets at amortized cost						Other financial liabilities						Total						Level 1						Level 2						Level 3						Total
December 31, 2022
Financial assets measured at fair value
Forward exchange contracts (Note 11/13/17)						1,309						—						—						1,309						—						1,309						—						1,309
Interest rate swaps (Note 11/13/17)						32,652						—						—						32,652						—						32,652						—						32,652
						33,961						—						—						33,961
Financial assets not measured at fair value
Non-current receivables (Note 11)						—						13,880						—						13,880						—						—						13,789						13,789
Lease receivables (Note 11)						—						2,854						—						2,854						—						2,268						—						2,268
Trade and other receivables * (Note 13)						—						325,592						—						325,592						—						—						—						—
Cash and cash equivalents (Note 14)						—						179,929						—						179,929						—						—						—						—
						—						522,255						—						522,255
Financial liabilities measured at fair value
Interest rate swaps (Note 19)						404						—						—						404						—						404						—						404
						404						—						—						404
Financial liabilities not measured at fair value
Secured bank loans (Note 17)						—						—						1,333,184						1,333,184						—						1,356,270						—						1,356,270
Unsecured other notes (Note 17)						—						—						197,556						197,556						194,480						—						—						194,480
Other borrowings (Note 17)						—						—						136,862						136,862						—						136,862						—						136,862
Lease liabilities (Note 17)						—						—						28,679						28,679						—						26,778						—						26,778
Trade and other payables * (Note 19)						—						—						72,878						72,878						—						—						—						—
												—						1,769,159						1,769,159

						Carrying amount																								Fair value
						Fair value - Hedging instruments						Financial assets at amortized cost						Other financial liabilities						Total						Level 1						Level 2						Level 3						Total
December 31, 2023
Financial assets measured at fair value
Forward exchange contracts (Note 13 and 17)						1,515						—						—						1,515						—						1,515						—						1,515
Interest rate swaps (Note 13)						1,286						—						—						1,286						—						1,286						—						1,286
						2,801						—						—						2,801
Financial assets not measured at fair value
Non-current receivables (Note 11)						—						1,625						—						1,625						—						—						1,536						1,536
Lease receivables (Note 11 and 13)						—						2,854						—						2,854						—						2,268						—						2,268
Trade and other receivables * (Note 13)						—						279,775						—						279,775						—						—						—						—
Cash and cash equivalents (Note 14)						—						429,370						—						429,370						—						—						—						—
						—						713,624						—						713,624
Financial liabilities measured at fair value
Interest rate swaps (Note 19)						146						—						—						146						—						146						—						146
						146						—						—						146
Financial liabilities not measured at fair value
Secured bank loans (Note 17)						—						—						528,359						528,359						—						540,096						—						540,096
Unsecured other notes (Note 17)						—						—						201,952						201,952						196,563						—						—						196,563
Other borrowings (Note 17)						—						—						163,546						163,546						—						164,261						—						164,261
Lease liabilities (Note 17)						—						—						36,856						36,856						—						33,359						—						33,359
Trade and other payables * (Note 19)						—						—						106,613						106,613						—						—						—						—
						—						—						1,037,326						1,037,326

* Deferred charges, deferred fulfillment costs and VAT receivables (included in other receivables) (see Note 13), deferred income and VAT payables (included in other payables) (see Note 19), which are not financial assets (liabilities) are not included.

Disclosure of financial instruments not measured at fair value

The following tables show the valuation techniques used in measuring Level 1, Level 2 and Level 3 fair values, as well as the significant unobservable inputs used.

Financial instruments measured at fair value

Type

Valuation Techniques

Significant unobservable inputs

Forward exchange contracts

Forward pricing: the fair value is determined using quoted forward exchange rates at the reporting date and present value calculations based on high credit quality yield curve in the respective currencies.

Not applicable

Interest rate swaps

Swap models: the fair value is calculated as the present value of the estimated future cash flows. Estimates of future floating-rate cash flows are based on quoted swap rates, futures prices and interbank borrowing rates.

Not applicable

Commodity derivatives

Fair value is determined based on the present value of the quoted forward price.

Not applicable

Financial instruments not measured at fair value

Type

Valuation Techniques

Significant unobservable inputs

Non-current receivables (consisting primarily of shareholders' loans)

Discounted cash flow

Discount rate and forecasted cash flows

Lease receivables

Discounted cash flow

Discount rate

Other financial liabilities (consisting of secured and unsecured bank loans and lease liabilities)

Discounted cash flow

Discount rate

Other financial notes (consisting of unsecured notes)

List price

Not applicable

Disclosure of financial assets that are either past due or impaired

The ageing of current trade and other receivables is as follows:

(in thousands of USD)						2023						2022
Not past due						266,613						320,823
Past due 0-30 days						12,060						16,560
Past due 31-365 days						26,781						26,820
More than one year						1,656						2,585
Total trade and other receivables						307,111						366,789

Schedule and maturity of non-derivative liabilities

(in thousands of USD)						Bank loans						Other notes						Lease liabilities						Other borrowings						Total
More than 5 years						102,419						—						74						—						102,493
Between 1 and 5 years						1,073,416						196,895						16,685						86,198						1,373,194
More than 1 year						1,175,835						196,895						16,759						86,198						1,475,687
Less than 1 year						29,313						67,025						22,292						117,863						236,493
At January 1, 2022						1,205,148						263,920						39,051						204,061						1,712,180
New loans						1,038,450						—						14,060						231,845						1,284,355
Scheduled repayments						(44,470)						(67,200)						(24,290)						(293,171)						(429,131)
Early repayments						(865,000)						—						—						—						(865,000)
Other changes						(945)						836						—						—						(109)
Translation differences						—						—						(142)						(5,873)						(6,015)
Balance at December 31, 2022						1,333,183						197,556						28,679						136,862						1,696,280
More than 5 years						221,304						—						41						—						221,345
Between 1 and 5 years						1,042,938						197,556						5,783						71,011						1,317,288
More than 1 year						1,264,242						197,556						5,824						71,011						1,538,633
Less than 1 year						68,941						—						22,855						65,851						157,647
Balance at December 31, 2022						1,333,183						197,556						28,679						136,862						1,696,280
						Bank loans						Other notes						Lease liabilities						Other borrowings						Total
More than 5 years						221,304						—						41						—						221,345
Between 1 and 5 years						1,042,938						197,556						5,783						71,011						1,317,288
More than 1 year						1,264,242						197,556						5,824						71,011						1,538,633
Less than 1 year						68,941						—						22,855						65,851						157,647
At January 1, 2023						1,333,183						197,556						28,679						136,862						1,696,280
New loans						2,124,850						—						2,312						569,277						2,696,439
Scheduled repayments						(72,644)						—						(21,311)						(544,856)						(638,811)
Early repayments						(2,861,080)						—						—						—						(2,861,080)

Remeasurement						—						—						27,158						—						27,158
Other changes						4,050						4,396						—						(346)						8,100
Translation differences						—						—						18						2,609						2,627
Balance at December 31, 2023						528,359						201,952						36,856						163,546						930,713
More than 5 years						30,203						—						206						—						30,409
Between 1 and 5 years						332,032						198,219						3,157						71,248						604,656
More than 1 year						362,235						198,219						3,363						71,248						635,065
Less than 1 year						166,124						3,733						33,493						92,298						295,648
Balance at December 31, 2023						528,359						201,952						36,856						163,546						930,713

The following are the remaining contractual maturities of financial liabilities:

						Contractual cash flows December 31, 2022
(in thousands of USD)						Carrying Amount						Total						Less than 1 year						Between 1 and 5 years						More than 5 years
Non derivative financial liabilities
Bank loans and other notes (Note 17)						1,530,739						1,819,230						278,311						1,349,384						191,534
Other borrowings (Note 17)						136,862						154,292						73,330						80,962						—
Lease liabilities (Note 17)						28,679						29,745						23,624						6,080						41
Current trade and other payables * (Note 19)						72,878						72,878						72,878						—						—
						1,769,158						2,076,144						448,144						1,436,426						191,575
Derivative financial liabilities
Interest rate swaps (Note 19)						404						9						(1,359)						1,152						216
						404						9						(1,359)						1,152						216
						Contractual cash flows December 31, 2023
						Carrying Amount						Total						Less than 1 year						Between 1 and 5 years						More than 5 years
Non derivative financial liabilities
Bank loans and other notes (Note 17)						730,311						837,126						217,328						587,681						32,117
Other borrowings (Note 17)						163,546						214,641						99,058						40,363						75,220
Lease liabilities (Note 17)						36,856						37,732						33,806						3,651						276
Current trade and other payables * (Note 19)						106,613						106,613						106,613						—						—
						1,037,326						1,196,112						456,805						631,694						107,613
Derivative financial liabilities
Interest rate swaps (Note 19)						146						(9)						(876)						797						70
						146						(9)						(876)						797						70

* Deferred income and VAT payables (included in other payables) (see Note 19), which are not financial liabilities, are not included.

Schedule and maturity of derivative liabilities

The following are the remaining contractual maturities of financial liabilities:

						Contractual cash flows December 31, 2022
(in thousands of USD)						Carrying Amount						Total						Less than 1 year						Between 1 and 5 years						More than 5 years
Non derivative financial liabilities
Bank loans and other notes (Note 17)						1,530,739						1,819,230						278,311						1,349,384						191,534
Other borrowings (Note 17)						136,862						154,292						73,330						80,962						—
Lease liabilities (Note 17)						28,679						29,745						23,624						6,080						41
Current trade and other payables * (Note 19)						72,878						72,878						72,878						—						—
						1,769,158						2,076,144						448,144						1,436,426						191,575
Derivative financial liabilities
Interest rate swaps (Note 19)						404						9						(1,359)						1,152						216
						404						9						(1,359)						1,152						216
						Contractual cash flows December 31, 2023
						Carrying Amount						Total						Less than 1 year						Between 1 and 5 years						More than 5 years
Non derivative financial liabilities
Bank loans and other notes (Note 17)						730,311						837,126						217,328						587,681						32,117
Other borrowings (Note 17)						163,546						214,641						99,058						40,363						75,220
Lease liabilities (Note 17)						36,856						37,732						33,806						3,651						276
Current trade and other payables * (Note 19)						106,613						106,613						106,613						—						—
						1,037,326						1,196,112						456,805						631,694						107,613
Derivative financial liabilities
Interest rate swaps (Note 19)						146						(9)						(876)						797						70
						146						(9)						(876)						797						70

* Deferred income and VAT payables (included in other payables) (see Note 19), which are not financial liabilities, are not included.

Schedule of sensitivity analysis

Every increase (decrease) of $1,000 on the spot tanker freight market (VLCC and Suezmax) per day would have increased (decreased) profit or loss by the amounts shown below:

(effect in thousands of USD)						2023												2022												2021
						Profit or loss												Profit or loss												Profit or loss
						$1,000						$1,000						$1,000						$1,000						$1,000						$1,000
						Increase						Decrease						Increase						Decrease						Increase						Decrease
						20,252						(20,252)						21,348						(21,348)						21,270						(21,270)

This analysis assumes that all other variables, in particular foreign currency rates, remain constant.

						Profit or Loss												Equity
						50 BP						50 BP						50 BP						50 BP
(effect in thousands of USD)						Increase						Decrease						Increase						Decrease
December 31, 2021
Variable rate instruments						(6,606)						2,133						—						—
Interest rate swaps						—						—						4,594						(4,222)
Cash Flow Sensitivity (Net)						(6,606)						2,133						4,594						(4,222)
December 31, 2022
Variable rate instruments						(7,784)						6,466						—						—
Interest rate swaps						—						—						4,710						(6,839)
Cash Flow Sensitivity (Net)						(7,784)						6,466						4,710						(6,839)
December 31, 2023
Variable rate instruments						(7,130)						7,129						—						—
Interest rate swaps						—						—						1,376						(1,376)
Cash Flow Sensitivity (Net)						(7,130)						7,129						1,376						(1,376)

This analysis assumes that all other variables, in particular interest rates, remain constant.

(in thousands of USD)						2023						2022						2021
Equity						607						648						683
Profit or loss						(13,356)						(10,994)						(9,573)

Disclosure of financial instruments by type of interest rate

At the reporting date the interest rate profile of the Group's interest-bearing financial instruments was:

(in thousands of USD)						2023						2022
FIXED RATE INSTRUMENTS
Financial assets						850						850
Financial liabilities						238,808						312,434
						239,658						313,284
VARIABLE RATE INSTRUMENTS
Financial liabilities						691,905						1,383,847
						691,905						1,383,847

Schedule of currency risk related to operating expenses

The Group's exposure to currency risk is related to its operating expenses expressed in Euros and to Treasury Notes denominated in Euros. In 2023 about 19.1% (2022: 15.4% and 2021: 13.9%) of the Group's total operating expenses were incurred in Euros. Revenue and borrowings are expressed in USD only, except for instruments issued under the Treasury Notes Program (Note 17).

(in thousands of USD)						December 31, 2023												December 31, 2022												December 31, 2021
						EUR						USD						EUR						USD						EUR						USD
Trade payables						(5,888)						(36,144)						(6,653)						(18,043)						(5,680)						(20,332)
Operating expenses						(122,878)						(538,317)						(103,339)						(568,357)						(101,039)						(625,627)
Treasury Notes						(87,106)						(700)						(50,664)						—						(104,006)						—

Disclosure of detailed information about hedging instruments

The hedging instruments were as follows:

						2023
(in thousands of USD)						Notional Value			Fair Value - Assets			Fair Value - Liabilities			Change in FV recognized in OCI			Recycled into P&L
Interest rate swaps
$173.6 million facility - Cap Quebec and Cap Pembroke						—			—			—			(314)			(1,456)
$173.6 million facility - Cap Corpus Christi and Cap Port Arthur						—			—			—			(1,256)			(3,860)
$713.0 million facility						—			—			—			(4,823)			(12,599)
$73.45 million facility - Cedar and Cypress						—			—			—			(298)			(5,167)
$150.0 million facility						93,607			1,286			146			(1,108)			—
$447.0 million facility						—			—			—			1,635			(1,635)
Fx swaps
Fx Euro hedge						—			—			—			—			(1,032)
Total						93,607			1,286			146			(6,164)			(25,749)

						2022
(in thousands of USD)						Notional Value			Fair Value - Assets			Fair Value - Liabilities			Change in FV recognized in OCI
Interest rate swaps
$173.6 million facility - Cap Quebec and Cap Pembroke						56,838			1,791			—			4,757
$173.6 million facility - Cap Corpus Christi and Cap Port Arthur						60,164			5,202			—			3,830
$713.0 million facility						223,667			17,819			—			12,859
$73.5 million facility - Cedar and Cypress						71,155			5,465			—			5,465
$150.0 million facility						106,310			2,249			—			2,249
Forward cap contracts
Cap options						—			—			—			466
Fx swaps
Fx Euro hedge						18,398			1,032			—			1,032
Total						536,532			33,558			—			32,293

At December 31, 2023, the Group held the following instruments to hedge exposures to changes in interest rates:

						Maturity
(in thousands of USD)						1-6 months						6-12 months						More than 1 year
Interest rate risk
Interest rate swaps
Net exposure						(22,916)						(18,039)						(50,392)
Average fixed interest rate						3.26		%				3.26		%				3.26		%

At December 31, 2022, the Group held the following instruments to hedge exposures to changes in interest rates:

						Maturity
(in thousands of USD)						1-6 months						6-12 months						More than 1 year
Interest rate risk
Interest rate swaps
Net exposure						(41,048)						(38,879)						(167,966)
Average fixed interest rate						1.42		%				1.41		%				1.40		%

The amounts at the reporting date relating to items designated as hedged items were as follows:

			December 31, 2023																		December 31, 2022
(in thousands of USD)			Change in value used for calculating hedge ineffectiveness						Recycled into P&L						Cash flow hedge reserve						Change in value used for calculating hedge ineffectiveness						Cash flow hedge reserve
Interest rate risk
Variable-rate instruments			6,164						24,717						1,140						(29,159)						32,021
Cap option			—						—						—						(466)						—
Fx rate risk
Fx Swaps			—						1,032						—						(1,032)						1,032

The amounts relating to items designated as hedging instruments and hedge ineffectiveness were as follows:

						2023																								During the period 2023
(in thousands of USD)						Nominal amount						Carrying amount - Assets						Carrying amount - Liabilities						Line item in the statement of financial position where the hedging instrument is included						Changes in the value of the hedging instrument recognized in OCI			Recycled into P&L						Hedge ineffectiveness recognized in profit or loss						Line item in profit or loss that includes hedge ineffectiveness
Interest rate risk
Interest rate swaps						93,607						1,286						146						Trade and other current receivables, Non-current other payables						(6,164)			(24,717)						37						Finance expenses
Fx rate risk
Fx Swaps						—						—						—						Trade and other current receivables						—			(1,032)						—						Finance expenses

    

						2022																								During the period 2022
(in thousands of USD)						Nominal amount						Carrying amount - Assets						Carrying amount - Liabilities						Line item in the statement of financial position where the hedging instrument is included						Changes in the value of the hedging instrument recognized in OCI						Hedge ineffectiveness recognized in profit or loss						Line item in profit or loss that includes hedge ineffectiveness
Interest rate risk
Interest rate swaps						518,133						32,929						404						Non-current receivables, Trade and other current receivables, Trade and other current payables						29,159						(507)						Finance expenses
Cap options						—						—						—						Trade and other receivables						466						—						Finance expenses
Fx rate risk
Fx swaps						18,398						1,032						—						Trade and other current receivables						1,032						—						Finance expenses

The following table provides a reconciliation by risk category of components of equity and analysis of OCI items, net of tax, resulting from cash flow hedge accounting:

(in thousands of USD)						Hedging reserve
Balance at January 1, 2023						33,053
Cash flow hedges
Change in fair value interest rate risk						(6,164)
Recycled into P&L						(25,749)
Change in fair value fx risk						—
Balance at December 31, 2023						1,140
Balance at January 1, 2022						2,396
Cash flow hedges
Change in fair value interest rate risk						29,625
Change in fair value fx risk						1,032
Balance at December 31, 2022						33,053

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