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Financial instruments - Fair values and risk management (Tables)

12 Months Ended

Dec. 31, 2024

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, 2023
Financial assets measured at fair value
Forward exchange contracts (Note 13/17)						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 11/13)						—						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

						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, 2024
Financial assets measured at fair value
Interest rate swaps (Note 11/13)						2,145						—						—						2,145						—						2,145						—						2,145
						2,145						—						—						2,145
Financial assets not measured at fair value
Non-current receivables (Note 11)						—						73,797						—						73,797						—						—						73,797						73,797
Lease receivables (Note 13)						—						1,263						—						1,263						—						2,268						—						2,268
Trade and other receivables * (Note 13)						—						184,409						—						184,409						—						—						—						—
Cash and cash equivalents (Note 14)						—						38,869						—						38,869						—						—						—						—
						—						298,338						—						298,338
Financial liabilities measured at fair value
Forward exchange contracts (Note 17)						1,373						—						—						1,373						—						1,373						—						1,373
						1,373						—						—						1,373
Financial liabilities not measured at fair value
Secured bank loans (Note 17)						—						—						1,622,703						1,622,703						—						1,648,136						—						1,648,136
Unsecured bank loans (Note 17)						—						—						30,103						30,103						—						30,103						—						30,103
Unsecured other notes (Note 17)						—						—						202,620						202,620						202,225						—						—						202,225
Other borrowings (Note 17)						—						—						763,085						763,085						—						771,798						—						771,798
Lease liabilities (Note 17)						—						—						3,744						3,744						—						3,383						—						3,383
Trade and other payables * (Note 19)						—						—						50,700						50,700						—						—						—						—
						—						—						2,672,955						2,672,955

* 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, 2023
Financial assets measured at fair value
Forward exchange contracts (Note 13/17)						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 11/13)						—						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

						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, 2024
Financial assets measured at fair value
Interest rate swaps (Note 11/13)						2,145						—						—						2,145						—						2,145						—						2,145
						2,145						—						—						2,145
Financial assets not measured at fair value
Non-current receivables (Note 11)						—						73,797						—						73,797						—						—						73,797						73,797
Lease receivables (Note 13)						—						1,263						—						1,263						—						2,268						—						2,268
Trade and other receivables * (Note 13)						—						184,409						—						184,409						—						—						—						—
Cash and cash equivalents (Note 14)						—						38,869						—						38,869						—						—						—						—
						—						298,338						—						298,338
Financial liabilities measured at fair value
Forward exchange contracts (Note 17)						1,373						—						—						1,373						—						1,373						—						1,373
						1,373						—						—						1,373
Financial liabilities not measured at fair value
Secured bank loans (Note 17)						—						—						1,622,703						1,622,703						—						1,648,136						—						1,648,136
Unsecured bank loans (Note 17)						—						—						30,103						30,103						—						30,103						—						30,103
Unsecured other notes (Note 17)						—						—						202,620						202,620						202,225						—						—						202,225
Other borrowings (Note 17)						—						—						763,085						763,085						—						771,798						—						771,798
Lease liabilities (Note 17)						—						—						3,744						3,744						—						3,383						—						3,383
Trade and other payables * (Note 19)						—						—						50,700						50,700						—						—						—						—
						—						—						2,672,955						2,672,955

* 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 and cash security deposits)

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)						2024						2023
Not past due						172,334						266,613
Past due 0-30 days						15,247						12,060
Past due 31-365 days						45,779						26,781
More than one year						2,523						1,656
Total trade and other receivables						235,883						307,111

Schedule and maturity of non-derivative liabilities

(in thousands of USD)						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						52,337						82,746
Between 1 and 5 years						332,032						198,219						3,157						18,911						552,319
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
						Bank loans						Other notes						Lease liabilities						Other borrowings						Total
More than 5 years						30,203						—						206						52,337						82,746
Between 1 and 5 years						332,032						198,219						3,157						18,911						552,319
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
At January 1, 2024						528,359						201,952						36,856						163,546						930,713
New loans						1,971,542						—						332						750,983						2,722,857
Scheduled repayments						(177,638)						—						(33,604)						(377,540)						(588,782)

Early repayments						(999,690)						—						—						—						(999,690)
Acquisitions through business combinations (Note 26)						332,529						—						1,500						234,491						568,520
Other changes						(1,429)						668						(171)						(4,057)						(4,989)
Disposals through sale of subsidiary						—						—						(1,137)						—						(1,137)
Translation differences						(867)						—						(32)						(4,338)						(5,237)
Balance at December 31, 2024						1,652,806						202,620						3,744						763,085						2,622,255
More than 5 years						360,928						—						184						528,109						889,221
Between 1 and 5 years						1,089,941						198,887						1,267						139,252						1,429,347
More than 1 year						1,450,869						198,887						1,451						667,361						2,318,568
Less than 1 year						201,937						3,733						2,293						95,724						303,687
Balance at December 31, 2024						1,652,806						202,620						3,744						763,085						2,622,255

The following are the remaining contractual maturities of financial liabilities:

						Contractual cash flows December 31, 2023
(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)						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
						Contractual cash flows December 31, 2024
						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)						1,855,426						2,429,845						313,873						1,603,373						512,598
Other borrowings (Note 17)						763,085						1,111,977						143,799						292,668						675,510
Lease liabilities (Note 17)						3,744						4,138						2,397						1,517						224
Current trade and other payables * (Note 19)						52,073						52,073						52,073						—						—
						2,674,328						3,598,033						512,143						1,897,558						1,188,332

* 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, 2023
(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)						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
						Contractual cash flows December 31, 2024
						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)						1,855,426						2,429,845						313,873						1,603,373						512,598
Other borrowings (Note 17)						763,085						1,111,977						143,799						292,668						675,510
Lease liabilities (Note 17)						3,744						4,138						2,397						1,517						224
Current trade and other payables * (Note 19)						52,073						52,073						52,073						—						—
						2,674,328						3,598,033						512,143						1,897,558						1,188,332

* 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 freight market (VLCC, Suezmax, Newcastlemax, Coaster, Container, Chemical tanker and CSOV) per day would have increased (decreased) profit or loss by the amounts shown below:

(effect in thousands of USD)						2024												2023												2022
						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
						14,521						(14,521)						20,252						(20,252)						21,348						(21,348)

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, 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)
December 31, 2024
Variable rate instruments						(6,999)						6,999						—						—
Interest rate swaps						—						—						1,486						(1,514)
Cash Flow Sensitivity (Net)						(6,999)						6,999						1,486						(1,514)

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

(in thousands of USD)						2024						2023						2022
Equity						554						607						648
Profit or loss						(19,726)						(13,356)						(10,994)

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)						2024						2023
FIXED RATE INSTRUMENTS
Financial assets						13,681						850
Financial liabilities						344,731						238,808
						358,412						239,658
VARIABLE RATE INSTRUMENTS
Financial assets						3,688						—
Financial liabilities						2,277,524						691,905
						2,281,212						691,905

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 Bank loans and Treasury Notes denominated in Euros. In 2024 about 29.6% (2023: 18.6% and 2022: 15.4%) 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, 2024												December 31, 2023												December 31, 2022
						EUR						USD						EUR						USD						EUR						USD
Trade payables						(4,188)						(18,108)						(5,888)						(36,144)						(6,653)						(18,043)
Operating expenses						(184,427)						(439,046)						(122,878)						(538,317)						(103,339)						(568,357)
Bank loans						(176,605)						(1,476,202)						66						(528,426)						265						(1,333,448)
Treasury Notes						(63,009)						—						(87,106)						(700)						(50,664)						—

Disclosure of detailed information about hedging instruments

The hedging instruments were as follows:

						2024
(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
$161.1 million facility						111,545			2,145			—			1,005			—
Total						111,545			2,145			—			1,005			—

						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)
$73.5 million facility - Cedar and Cypres						—			—			—			(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)

At December 31, 2024, 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						(49,242)						(46,055)						(429,462)
Average fixed interest rate						3.29		%				3.29		%				3.29		%

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		%

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

			December 31, 2024																		December 31, 2023
(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						Recycled into P&L						Cash flow hedge reserve
Interest rate risk
Variable-rate instruments			(1,005)						—						2,145						6,164						24,717						1,140
Fx rate risk
Fx Swaps			—						—						—						—						1,032						—

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

2024

During the period 2024

(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

111,545

2,145

—

Non-current receivables, Trade and other current receivables

1,005

—

—

Finance expenses

    

						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

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, 2024						1,140
Cash flow hedges
Change in fair value interest rate risk						1,005
Balance at December 31, 2024						2,145
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)
Balance at December 31, 2023						1,140

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