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OTHER LIABILITIES
 12 Months Ended
Dec. 31, 2025
OTHER LIABILITIES  
Other liabilities NOTE 18 – OTHER LIABILITIES
USDm
 
2025
2024
 
2023
Accrued operating expenses
 
16.9
22.7
 
17.8
Accrued interest
 
11.1
11.3
 
2.1
Wages and social expenses
 
21.6
19.0
 
22.4
Accrued administration expenses
4.1
2.6
1.9
Derivative financial instruments
 
3.4
2.5
 
2.8
EU Emission Allowances
10.3
5.2
—
Other
 
4.2
0.9
 
1.2
Balance as of December 31
 
71.6
64.2
 
48.2
Hereof non-current
3.3
2.9
3.0
Hereof current
68.3
61.3
45.2
The carrying amount is a reasonable approximation of fair value due to the short-term nature of the payable. Please refer to Note 25 for
further information on fair value hierarchies.
Accounting Policies
Other liabilities are generally measured at amortized cost. Derivative financial instruments included in other liabilities are measured at
fair value.