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v3.25.4

TANGIBLE FIXED ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract] |
Schedule of tangible fixed assets |
USDm |  | 2025 |  | 2024 |  | 2023
LAND AND BUILDINGS |  |  |  |  |  |
Cost: |  |  |  |  |  |
Balance as of January 01 |  | 17.6 |  | 14.6 |  | 12.0
Exchange rate adjustment |  | (0.1) |  | (0.2) |  | (0.2)
Additions |  | 4.5 |  | 5.6 |  | 4.4
Disposals |  | (7.5) |  | (2.4) |  | (1.6)
Balance as of December 31 |  | 14.5 |  | 17.6 |  | 14.6
Depreciation: |  |  |  |  |  |
Balance as of January 01 |  | 9.5 |  | 9.1 |  | 8.2
Exchange rate adjustment |  | — |  | 0.2 |  | —
Disposals |  | (7.5) |  | (2.3) |  | (1.6)
Depreciation for the year |  | 2.8 |  | 2.5 |  | 2.5
Balance as of December 31 |  | 4.8 |  | 9.5 |  | 9.1
Carrying amount as of December 31 |  | 9.7 |  | 8.1 |  | 5.5
USDm |  | 2025 |  | 2024 |  | 2023
VESSELS AND CAPITALIZED DRY-DOCKING |  |  |  |  |  |
Cost: |  |  |  |  |  |
Balance as of January 01 |  | 3,500.9 |  | 2,622.1 |  | 2,421.2
Additions |  | 298.4 |  | 792.7 |  | 476.0
Disposals |  | (29.7) |  | (20.7) |  | (31.9)
Transferred from prepayments |  | 3.4 |  | 197.5 |  | 40.6
Transferred to assets held for sale |  | (221.9) |  | (90.7) |  | (283.8)
Balance as of December 31 |  | 3,551.1 |  | 3,500.9 |  | 2,622.1
Depreciation: |  |  |  |  |  |
Balance as of January 01 |  | 660.6 |  | 536.3 |  | 543.8
Disposals |  | (29.7) |  | (20.7) |  | (31.9)
Depreciation for the year |  | 209.1 |  | 186.7 |  | 143.7
Transferred to assets held for sale |  | (91.7) |  | (41.7) |  | (119.3)
Balance as of December 31 |  | 748.3 |  | 660.6 |  | 536.3
Impairment: |  |  |  |  |  |
Balance as of January 01 |  | 13.6 |  | 15.6 |  | 21.5
Transferred to assets held for sale |  | (3.0) |  | (2.0) |  | (5.9)
Balance as of December 31 |  | 10.6 |  | 13.6 |  | 15.6
Carrying amount as of December 31 |  | 2,792.2 |  | 2,826.7 |  | 2,070.2
USDm |  | 2025 |  | 2024 |  | 2023
PREPAYMENTS ON VESSELS |  |  |  |  |  |
Cost: |  |  |  |  |  |
Balance as of January 01 |  | — |  | 86.0 |  | —
Additions |  | 17.5 |  | 111.5 |  | 126.6
Transferred to vessels |  | (3.4) |  | (197.5) |  | (40.6)
Balance as of December 31 |  | 14.1 |  | — |  | 86.0
Carrying amount as of December 31 |  | 14.1 |  | — |  | 86.0
USDm |  | 2025 |  | 2024 |  | 2023
OTHER PLANT AND OPERATING EQUIPMENT |  |  |  |  |  |
Cost: |  |  |  |  |  |
Balance as of January 01 |  | 5.9 |  | 11.2 |  | 10.5
Adjustments to prior years |  | 4.0 |  | — |  | —
Exchange rate adjustment |  | — |  | (0.1) |  | —
Additions |  | 1.0 |  | 1.3 |  | 1.3
Disposals |  | (1.5) |  | (6.5) |  | (0.6)
Transfers |  | (5.0) |  | — |  | —
Balance as of December 31 |  | 4.4 |  | 5.9 |  | 11.2
Depreciation: |  |  |  |  |  |
Balance as of January 01 |  | 2.6 |  | 6.8 |  | 4.9
Adjustments to prior years |  | 4.0 |  | — |  | —
Exchange rate adjustment |  | — |  | (0.1) |  | —
Disposals |  | (1.4) |  | (5.9) |  | (0.6)
Depreciation for the year |  | 1.1 |  | 1.8 |  | 2.5
Transfers |  | (4.4) |  | — |  | —
Balance as of December 31 |  | 1.9 |  | 2.6 |  | 6.8
Carrying amount as of December 31 |  | 2.5 |  | 3.3 |  | 4.4

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- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200&doctype=Standard -URIDate 2025-03-27 + Details
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