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v3.25.4

IMPAIRMENT TESTING (Tables) | 12 Months Ended
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Dec. 31, 2025
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract] |
Summary of impairment testing | As of December 31, 2023, the assessment of the recoverable amount of the Tanker Fleet was based on the fair value less cost of disposal.
|  | Recoverable amount |  | Excess values (recoverable amount less carrying amount) ¹⁾
|  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
CGU |  | USDm |  | USDm |  | USDm |  | USDm |  | USDm |  | USDm
Tanker Fleet ²⁾ |  | N/A |  | N/A |  | 3,495.0 |  | N/A |  | N/A |  | 952.1
Total |  | N/A |  | N/A |  | 3,495.0 |  | N/A |  | N/A |  | 952.1
1) Included in the excess value is the outstanding installments for purchased not delivered vessels. 2) No impairment losses and reversals was incurred in 2025, 2024 and 2023.

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- Definition The disclosure of information for an cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]] + References No definition available. + Details
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