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TANGIBLE FIXED ASSETS (Tables)

12 Months Ended

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

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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No definition available.

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