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"Tag129": {
"value": "\n
\n1 General information
\n
\nHafnia Limited (the \u201cCompany\u201d) is listed on the Oslo and New York Stock Exchanges. It was incorporated and domiciled in Bermuda, but was redomiciled to
\nSingapore on 1 October 2024, with its registered office located at 10 Pasir Panjang Road, #18-01 Mapletree Business City, Singapore 117438.
\n
\nThe principal activity of the Company is that of investment holding.
\n\nThe principal activities of its subsidiaries are ship owning, chartering and provision of global
\nmaritime services in the product and chemical tankers market.
\n\n\n\n\n\n\n\n\n
\n
\n\n
These consolidated financial statements were authorised for issue by the Board of Directors of the Company on 17 April 2026.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag134": {
"value": "Hafnia Limited",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag135": {
"value": "Hafnia Limited",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag133": {
"value": "Hafnia Limited",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag132": {
"value": "Limited",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag194": {
"value": "Singapore",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag193": {
"value": "Singapore",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag130": {
"value": "10 Pasir Panjang Road, #18-01 Mapletree Business City, Singapore 117438",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag131": {
"value": "\nThe principal activities of its subsidiaries are ship owning, chartering and provision of global \nmaritime services in the product and chemical tankers market.\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag136": {
"value": "global",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag192": {
"value": "\nThese consolidated financial statements were authorised for issue by the Board of Directors of the Company on 17 April 2026.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag137": {
"value": "\n
\n
\n2. Material accounting policies
\n
\n\n
\n
\n
2.1 Basis of preparation
\n
\n
The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards Accounting Standards (\u201cIFRS\u201d) as issued
\n
by the International Accounting Standards Board (\u201cIASB\u201d), and have been prepared under the historical cost convention, except as disclosed in the accounting
\n
policies below.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
2.2 Changes in material accounting policies
\n
\n
New standards and amendment to published standards, effective in 2025 and subsequent financial years
\n
\n
The Group has applied the following amendment to IFRS for the first time for the annual period beginning on 1 January 2025, Amendments to IAS 21 The effects
\n
of changes in foreign exchange rates: Lack of Exchangeability.
\n
\n
This amendment does not have a material effect on the financial statements.
\n
\n
Accounting standards issued and not yet effective
\n
\n
A number of new standards, interpretations, and amendments to standards will become effective for the first time in annual periods beginning after 1 January 2025,
\n
and early adoption is permitted. In preparing these consolidated financial statements, the Group has not early adopted any new or amended standards or
\n
interpretations.
\n
\n
IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 Presentation of Financial Statements, applies for annual reporting periods beginning on
\n
or after 1 January 2027. The new standard introduces the following key new requirements:
\n
\n
- Entities are requried to classify all income and expenses into five categories in the statement of profit or loss, namely the operating, investing, financing,
\n
discontinued operations and income tax categories. Entities are also required to present a newly defined operating profit subtotal.
\n
- Management defined performance measures (MPMs) are disclosed in a single note in the financial statements.
\n
- Enhanced guidance is provided on how to group information in the financial statements.
\n
\n
In addition, all entities are required to use the operating profit subtotal as the starting point for the statement of cash flows when presenting operating cash flows
\n
under the indirect method.
\n
\n
The Group intends to adopt these new and amended standards and interpretations, when they become effective. At the date of authorization of the consolidated
\n
financial statements, the Group continues to assess and evaluate the impact to its financials on the initial adoption of these new accounting standards and
\n
interpretations and its related applicable period.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n
2.3 Critical accounting judgements and estimates
\n
\n
The preparation of consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group\u2019s
\n
accounting policies. It also requires the use of certain critical accounting estimates and assumptions discussed below.
\n
\n
Certain amounts included in or affecting the consolidated financial statements and related disclosures are estimated, requiring the Group to make assumptions with
\n
respect to values or conditions which cannot be known with certainty at the time the consolidated financial statements are prepared. A critical accounting estimate
\n
or assumption is one which is both important to the portrayal of the Group\u2019s financial condition and results and requires management\u2019s most difficult, subjective or
\n
complex judgements, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Management evaluates such estimates
\n
on an ongoing basis, using historical results and experience, consideration of relevant trends, consultation with experts and other methods considered reasonable in
\n
the particular circumstances.
\n
\n
(a) Critical judgements in applying the Group\u2019s accounting policies
\n
\n
The following are the critical judgements, apart from those involving estimations (Note 2.3(b)), that management has made in the process of applying the Group\u2019s
\n
accounting policies and which have the most significant effect on the amounts recognised in the financial statements.
\n
\n
Accounting for pool arrangements
\n
\n
The Group is involved in three types of commercial pool arrangements: 1) pool arrangements that are managed by the Group under the \u201cagent-to-owner\u201d model, and
\n
2) pool arrangements that are managed by the Group under the \u201cdisponent-owner\u201d model (\u201cDisponent-Owner Pools\u201d).
\n
\n
For pool arrangements that are managed by the Group, Hafnia operates as a pool manager for nine (2024: ten, 2023: nine) commercial pools:
\n
\n
(1) Long Range I (\u201cLR1\u201d) Pool
\n
\n
(2) Panamax Pool
\n
\n
(3) Long Range II (\u201cLR2\u201d) Pool
\n
\n
(4) Medium range (\u201cMR\u201d) Pool
\n
\n
(5) Handy size (\u201cHandy\u201d) Pool
\n
\n
(6) Chemical handy size (\u201cChemical-Handy\u201d) Pool
\n
\n
(7) Chemical medium range (\u201cChemical-MR\u201d) Pool
\n
\n
(8) Small and City tankers (\u201cSpecialised\u201d) Pools
\n
\n
The objective of the commercial pool set up is to facilitate the commercial operation, employment, and marketing of the pool\u2019s vessels. This is achieved via the
\n
optimal utilisation of the pool vessels due to improved scheduling to reduce ballast legs and bulk purchase of goods and services for voyage expenses, thus creating
\n
economies of scale, improved flexibility, efficiency and price competitiveness. Shipowners contribute their vessels to the pool and the pool is managed by the pool
\n
manager under the authority of the Pool Board.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n
For pool arrangements under the \u201cagent-to-owner\u201d model, management has performed a key assessment to determine who is the principal and agent in these pool
\n
arrangements. Indicators that the Group, as the pool manager, is an agent in a pool arrangement are:
\n
\n
\u2022 Based on the pool agreements under the \u201cagent-to-owner\u201d model, the decisions over the relevant activities of the pool that are determined to
\n
significantly affect the pool\u2019s returns are made by the respective Pool Boards, which are represented by pool participants;
\n
\n
\u2022 Although the pool manager makes decisions over the day-to-day operations of the pool, the pool manager only acts within the pre-defined mandates
\n
and authority limits set by the Pool Board, for which the pool board\u2019s approving rights are substantive;
\n
\n
\u2022 The decisions of the pool manager are not for the relevant activities of the pool and the pool manager has limited discretion over pricing as the prices
\n
are highly dependent on the market published price for charter contracts;
\n
\n
\u2022 The pool manager is only given authority to decide on the prices with the objective of efficient pool management; and
\n
\n
\u2022 The Pool Board\u2019s decisions have practical ability to prevent the pool manager from directing the pool\u2019s relevant activities and exercising power on
\n
its own behalf.
\n
\n
The Group has evaluated that it has limited control as the pool manager and is hence an agent in the respective commercial pool arrangements. In such arrangements,
\n
the Group as the pool manager does not consolidate the pools. Instead, the Group only recognises the pool management fees as other operating income. On the
\n
balance sheet, the Group recognises the pool\u2019s assets and liabilities over which the Group, as pool manager, has legal rights and obligations respectively. This
\n
includes all cash balances of the pool as the pool bank accounts are opened in the name of the pool manager; and trade payables (other than those relating to fuel oil)
\n
for which contracts are entered into in the name of the pool manager.
\n
\n
As the shipowner that places its own vessels in the pools, the Group recognises the gross revenue and voyage expenses earned pertaining to its vessels placed in the
\n
pools; and adjustments due to pool allocations recognised separately as \u201cpool allocation\u201d. These adjustments relate to revenue from voyage charters less voyage
\n
expenses comprising primarily brokers\u2019 commission, fuel oil and port charges. On the balance sheet, the Group recognises the assets and liabilities over which the
\n
Group, as shipowners, has legal rights and obligations respectively. This includes the trade receivables from end charterers for which the contracts are entered into
\n
in its own name as shipowners; and fuel oil as inventory and its corresponding payables, as the pool manager purchases fuel oil as an agent on behalf of shipowners
\n
based on the contractual terms of the pool agreements under the \u201cagent-to-owner\u201d model and the shipowner having the primary responsibility for the fuel oil
\n
obligations.
\n
\n
For pool arrangements under the \u201cdisponent-owner\u201d model (\u201cDisponent-Owner Pools\u201d), the key changes in the pool agreements from the \u201cagent-to-owner\u201d model
\n
are:
\n
\n
\u2022 Establishing a time-charter arrangement for the vessels in the Disponent-Owner Pools between the pool participants and the pool manager;
\n
\n
\u2022 The pool manager, as the \u201cdisponent-owner\u201d of the vessels, has the right to obtain substantially all of the economic benefits from the use of the vessels
\n
in the Disponent-Owner Pools, as the pool manager is the contractual and legal entity who charters in vessels from the pool participants and
\n
subsequently charters out the vessels to the external charterers under its own name as the \u201cdisponent-owner\u201d;
\n
\n
\u2022 The pool manager, as the \u201cdisponent-owner\u201d of the vessels, also has the right to direct the use of the vessels in the Disponent-Owner Pools, including
\n
having the right to direct how and for what purpose the vessels will be used.
\n
\n
The Group has evaluated that the time-charter arrangement constitutes a lease under IFRS 16 \u2013 Leases to the pool manager of the Disponent-Owner Pools.
\n
Management has assessed that the rights conferred from the pool agreements under the \u201cdisponent-owner\u201d model provided the pool manager with the control of a
\n
right to a service to be performed using the vessels in the Disponent-Owner Pools for which it has control over, for the end charterers. Hence, management has
\n
assessed that this allows the pool manager to recognise the revenue as a principal in line with IFRS 15 - Revenue from Contracts with Customers.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n
In such arrangements, the Group as the pool manager recognises the gross revenue and voyage expenses earned pertaining to the vessels placed by the Group in the
\n
Disponent-Owner Pools as \u201cRevenue (Hafnia Vessels and TC Vessels)\u201d and \u201cVoyage expenses (Hafnia Vessels and TC Vessels)\u201d respectively, and adjustments due
\n
to pool allocations recognised separately as \u201cpool allocation\u201d; the gross revenue and voyage expenses earned pertaining to the external vessels placed by pool
\n
participants other than the Group as \u201cRevenue (External Vessels in Disponent-Owner Pools)\u201d and \u201cVoyage expenses (External Vessels in Disponent-Owner Pools)\u201d
\n
respectively; and expenses relating to pool distributions to external pool participants other than the Group separately as \u201cPool distributions for External Vessels in
\n
Disponent-Owner Pools\u201d.
\n
\n
On the balance sheet, the Group recognises the pool\u2019s assets and liabilities over which the Group, as pool manager, has legal rights and obligations respectively.
\n
This includes all cash balances of the pool as the pool bank accounts are opened in the name of the pool manager; all trade receivables from end charterers for which
\n
contracts are entered into in the name of the pool manager as the \u201cdisponent-owner\u201d; the trade payables for which contracts are entered into in the name of the pool
\n
manager; and fuel oil as inventory and its corresponding payables, as the pool manager purchases fuel oil as the \u201cdisponent owner\u201d of the vessels based on the
\n
contractual terms of the Pool Agreements under the \u201cdisponent-owner\u201d model.
\n
\n
Identification of cash-generating units
\n
\n
The Group organizes the commercial management of the fleet of vessels into nine (2024: ten, 2023: nine) individual commercial pools. For the financial years ended
\n
31 December 2025, 2024 and 2023, there are no Hafnia Vessels or TC Vessels in the Specialised Pools. The Group has assessed that each individual commercial
\n
pool constitutes a separate cash-generating unit (\u201cCGU\u201d). This is due to 1) the vessels in each individual pool generating cashflows that are largely interdependent
\n
with each other, as the pool arrangements create operational dependencies between vessels in each segment as the pool manager has the right and ability to direct
\n
and deploy all the vessels to gain efficiencies for the entire fleet of vessels in the pool; 2) the decisions of the pool manager are made solely for the benefit of the
\n
entire commercial pool and not for individual vessels; and 3) each individual pool is managed on a portfolio basis to optimise performance and for internal and
\n
external management reporting.
\n
\n
(b) Critical accounting estimates
\n
\n
The key assumptions concerning the future and other critical accounting estimates at the end of the balance sheet date that have a significant risk of causing a material
\n
adjustment to the carrying amounts of assets and liabilities within the next financial year are disclosed below.
\n
\n
Impairment of non-financial assets
\n
\n
Property, plant and equipment and right-of-use assets are tested for impairment whenever there is any objective evidence or indication that these assets may be
\n
impaired. The recoverable amount of an asset, and where applicable, a CGU, is determined based on the higher of fair value less costs to sell and value-in-use
\n
calculations prepared on the basis of management\u2019s assumptions and estimates.
\n
\n
All impairment calculations demand a high degree of estimation, which include assessments of the expected cash flows arising from such assets under various modes
\n
of deployment, and the selection of discount rates. Changes to these estimates may significantly impact the impairment charges recognised, and future changes may
\n
lead to reversals of any previously recognised impairment charges. The Group views that the forecast of future freight rates, representing the main driver of
\n
recoverable amounts of the Group\u2019s vessels to be inherently difficult to estimate. This is further complicated by the volatility in oil prices caused by geopolitics and
\n
macroeconomic forces, together with the cyclical nature of freight rates prevailing in the tankers market.
\n
\n
Changes to these brokers\u2019 estimates may significantly impact the impairment charges recognised and future changes may lead to reversals of any previously
\n
recognised impairment charges.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n
\n\n
\n\n
Vessel life and residual value
\n
\n
The Group depreciates the vessels on a straight-line basis after deduction of residual values over the ship\u2019s estimated useful life of 25 years, from the date the ship
\n
was originally delivered from the shipyard. Scrubbers are depreciated over an estimated useful life of 5 years, which management considers reasonable based on
\n
expected usage. Dry docking costs are generally depreciated over 2.5 to 5 years depending on the age and serviceability of the vessels. Residual value is estimated
\n
by multiplying the lightweight tonnage of each vessel by the prevailing scrap value, less the estimated cost to scrap. Management reviews the residual value at each
\n
reporting date, considering factors such as trends in steel prices, vessel type and flag, estimated bunkers on vessel, delivery location, and overall market conditions.
\n
Consequently, residual value may change due to fluctuations in these estimates. Any adjustments arising from changes in these estimates are recognized
\n
prospectively.
\n
\n
The useful life and residual value are critical accounting estimates as they directly impact the amount of depreciation expense to be presented in the financial
\n
statements. Due to the size of the Group\u2019s fleet of owned vessels, the impact could be material depending on the estimates adopted by Management.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
2.4 Revenue and income recognition
\n
\n
Revenue comprises the fair value of consideration received or receivable for the rendering of services in the ordinary course of the Group\u2019s activities, net of rebates,
\n
discounts and off-hire charges, and after eliminating sales within the Group.
\n
\n
(a) Revenue
\n
\n
The Group\u2019s source of revenue is vessel revenue, comprising of time charter hire and voyage charter hire. Revenue is recognized when or as performance obligations
\n
are satisfied by transferring services to the customer, i.e. over time, provided that the stage of completion can be measured reliably. Revenue is measured as the
\n
consideration that the Group expects to be entitled to. Vessel revenue (voyage charter hire and demurrage revenue) are recognised in the Consolidated Statement of
\n
Comprehensive Income according to the entered charter parties from the date of load to the date of delivery of the cargo (discharge). The recognition is determined
\n
using the load-to-discharge method based on the percentage of the estimated duration of the voyage completed at the balance sheet date because the customer receives
\n
the benefit during the voyage as it is provided.
\n
\n
Time charter hire - The Group earns time charter revenue as a lessor by placing its vessels on time charter arrangements with end charterers. Revenue generated
\n
from time charter hire is accounted for as revenue earned under operating leases and is therefore within the scope of IFRS 16 \u2013 Leases, as issued by the IASB. We
\n
have determined that the Group\u2019s existing time charter arrangements meet the definition of an operating lease under IFRS 16, with the Group as lessor, on the basis
\n
that the charterer manages the vessels to enter into transportation contracts with their customers, and thereby enjoys the economic benefits derived from such
\n
arrangements.
\n
\n
Furthermore, the charterer can direct the use of a vessel (subject to certain limitations in the charter arrangement) throughout the period of use.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
\n
Moreover, under IFRS 16, the Group is required to identify the lease and non-lease components of revenue and account for each component in accordance with the
\n
applicable accounting standard. In the time charter arrangements, we have determined that the lease component is the vessel, and the non-lease component is the
\n
technical management services provided to operate the vessel. These components are accounted for as follows:
\n
\n
\u2022 All fixed lease revenue earned under these time charter arrangements is recognized on a straight-line basis over the term of the lease.
\n
\n
\u2022 The non-lease component is accounted for as services revenue under IFRS 15 - Revenue from Contracts with Customers. This revenue is recognized
\n
\u201cover time\u201d as the customer (i.e. the charterer) is simultaneously receiving and consuming the benefits of the service. The performance obligations in
\n
a time charter contract are satisfied over the term of the contract beginning when the vessel is delivered to the charterer until it is redelivered back to
\n
us.
\n
\n
Voyage charter hire - The Group earns voyage charter revenue primarily by commercially managing vessels in commercial pool arrangements and by trading them
\n
in the spot market. Revenue generated from voyage charter hires and pools is within the scope of IFRS 15 - Revenue from Contracts with Customers, as issued by
\n
the International Accounting Standards Board. Voyage charter contracts contain conditions regarding the amount of time available for loading and discharging of
\n
the vessel. If these conditions are breached, the Group is compensated for the additional time incurred in the form of demurrage revenue. Demurrage is not treated
\n
as a separate performance obligation as the promise under the voyage charter contract to the charterer remains the same and there are no distinct goods and services
\n
provided along with the demurrage charges.
\n
\n
\n
(b) Other income
\n
\n
The Group in its capacity as the pool manager, recognises commission income in the form of pool management fees from external pool participants earned from
\n
pool arrangements managed by the Group. The Group also recognises non-pool related management fees from the provision of management and commercial support
\n
services. Such fees are recognised over time as other income based on the period of services provided.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n
(c) Interest income
\n
\n
Interest income is recognised on an accrual basis using the effective interest method.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
2.5 Group accounting
\n
\n
\n
(a) Subsidiaries
\n
\n
Consolidation
\n
\n
Subsidiaries are entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its
\n
involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which
\n
control is transferred to the Group. They are deconsolidated from the date that control ceases.
\n
\n
In preparing the consolidated financial statements, transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised
\n
losses are also eliminated but are considered an impairment indicator of the asset transferred. Accounting policies of subsidiaries have been aligned where necessary
\n
to ensure consistency with the policies adopted by the Group.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
(b) Joint ventures
\n
\n
Joint ventures are entities over which the Group has joint control as a result of contractual arrangements and rights to the net assets of the entities.
\n
\n
Investments in joint ventures are accounted for in the consolidated financial statements using the equity method of accounting (net of accumulated impairment
\n
losses).
\n
\n
The acquisition method of accounting is used to account for new and incremental acquisitions in joint ventures. Investments in joint ventures are initially recognised
\n
at cost. The cost of an acquisition is measured at the fair value of the assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange,
\n
plus costs directly attributable to the acquisition. Goodwill on joint ventures represents the excess of the cost of acquisition of the joint ventures over the Group\u2019s
\n
share of the fair value of the identifiable net assets of the joint ventures and is included in the carrying amount of the investments.
\n
\n
Any excess of the Group\u2019s share of the net fair value of the investee\u2019s identifiable assets and liabilities over the cost of the investment is recognised in profit or loss
\n
during the period when it occurs.
\n
\n
In applying the equity method of accounting, the Group\u2019s share of its joint ventures\u2019 post-acquisition profits or losses is recognised in profit or loss and its share of
\n
post-acquisition other comprehensive income is recognised in other comprehensive income. These post-acquisition movements and distributions received from joint
\n
ventures are adjusted against the carrying amount of the investments. When the Group\u2019s share of losses in a joint venture equals or exceeds its interest in the
\n
associated company or joint venture including any other unsecured non-current receivables, the Group does not recognise further losses, unless it has incurred
\n
obligations or has made payments on behalf of the joint venture.
\n
\n
Unrealised gains on transactions between the Group and its joint ventures are eliminated to the extent of the Group\u2019s interest in the joint ventures. Unrealised losses
\n
are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made to the financial
\n
statements of joint ventures to ensure consistency of accounting policies with those of the Group.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
\n
2.6 Property, plant and equipment
\n
\n
(a) Measurement
\n
\n
(1) Property, plant and equipment are initially recognised at cost and subsequently carried at cost less accumulated depreciation and accumulated
\n
impairment losses.
\n
\n
(2) The cost of an item of property, plant and equipment initially recognised includes expenditure that is directly attributable to the acquisition of the
\n
item.
\n
\n
(3) If significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate components of property,
\n
plant and equipment.
\n
\n
\n
\n
\n
(b) Depreciation
\n
\n
(1) Depreciation is calculated using a straight-line method to allocate the depreciable amounts of property, plant and equipment, after taking into account
\n
the residual values, over their estimated useful lives. The residual values, estimated useful lives and depreciation method of property, plant and
\n
equipment are reviewed, and adjusted as appropriate, at least annually. The effects of any revision are recognised in profit or loss when the changes
\n
arise. The estimated useful lives are as follows:
\n
\n
\n
\n\n\n| Vessels | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Tankers | \n25 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Scrubbers | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Dry docking | \n2.5 to 5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Other PPE | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
A proportion of the price paid for new vessels is capitalised as dry docking. These costs are depreciated over the period to the next scheduled dry docking, which is
\n
generally 2.5 to 5 years. At the commencement of new dry docking, the remaining carrying amount of the previous dry docking will be written off to profit or loss.
\n
\n
(2) If components of individual assets are assessed to have different useful lives, that component is depreciated separately. The remaining carrying amount
\n
of an old component as a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
(c) Subsequent expenditure
\n
\n
Subsequent expenditure relating to property, plant and equipment, including scrubbers and dry docking that has already been recognised, is added to the carrying
\n
amount of the asset only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured
\n
reliably. All other repair and maintenance expense is recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n\n
\n
\n
(d) Disposal
\n
\n
On disposal of an item of property, plant and equipment, the difference between the net disposal proceeds and its carrying amount is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
\n
\n
\n
2.7 Non-derivative financial assets
\n
\n
\n
(a) Recognition and initial measurement
\n
\n
Trade receivables are initially recognised when they are originated. Other financial assets are recognised when the Group becomes a party to the contractual
\n
provisions of the instrument.
\n
\n
Financial assets are initially recognised at fair value plus transaction costs except for financial assets at fair value through profit or loss (\u201cFVTPL\u201d), which are
\n
recognised at fair value. Transaction costs for financial assets at FVTPL are recognised immediately as expenses.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n
(b) Classification
\n
\n
The Group classifies its non-derivative financial assets at amortised cost, at fair value through other comprehensive income (\u201cFVOCI\u201d) and at FVTPL. The
\n
classification depends on the business model in which a financial asset is managed and its contractual cash flows characteristics. Management determines the
\n
classification of its non-derivative financial assets at initial recognition. Non-derivative financial assets are not reclassified subsequent to their initial recognition
\n
unless the Group changes its business model for managing financial assets, in which case all affected non-derivative financial assets are reclassified on the first day
\n
of the first reporting period following the change in the business model. The Group holds the following classes of financial assets:
\n
\n
\n
(1) Non-derivative financial assets at amortised cost
\n
\n
A non-derivative financial asset is classified as measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL:
\n
\n
- it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n
\n
- its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
\n
\n\n\n\n\n\n\n\n
\n
\n
(2) Equity investments at FVOCI
\n
\n
On initial recognition of an equity investment that is not held-for-trading, the Group may irrevocably elect to present subsequent changes in the investment\u2019s fair
\n
value in other comprehensive income. This election is made on an investment-by-investment basis.
\n
\n
The Group has presented its equity investments as non-current assets on the balance sheet which will be reclassified to current assets in the event management
\n
intends to dispose the assets within 12 months after the balance sheet date. All the equity investments have been irrevocably elected to be classified as FVOCI and
\n
are presented as other investments. Further details are described in Note 20.
\n
\n
(3) Non-derivative financial assets at FVTPL
\n
\n
All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
(c) Business model assessment
\n
\n
The Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the
\n
business is managed and information is provided to management. The information considered includes:
\n
\n
Transfers of financial assets to third parties in transactions that do not qualify for derecognition are not considered sales for this purpose, consistent with the Group\u2019s
\n
continuing recognition of the assets.
\n
\n
\n
(d) Subsequent measurement
\n
\n
Financial assets at FVTPL and FVOCI are subsequently carried at fair value. Financial assets at amortised cost are subsequently carried at amortised cost using the
\n
effective interest method.
\n
\n
Changes in the fair values of financial assets at FVTPL including the effects of currency translation are recognised in profit or loss while changes in the fair values
\n
of financial assets at FVOCI are recognised in other comprehensive income.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
(e) Derecognition of financial assets
\n
\n
Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual
\n
cashflows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither retains
\n
substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n
(f) Impairment
\n
\n
For trade receivables and contract assets, the Group applied the simplified approach permitted by IFRS 9, which requires the loss allowance to be measured at an
\n
amount equal to lifetime Expected Credit Losses \u201cECL\u201d.
\n
\n
The Group applies the general approach to provide for ECLs on all other financial instruments. Under the general approach, the loss allowance is measured at an
\n
amount equal to 12-month ECLs at initial recognition. The Group has assessed that no ECL allowances are required.
\n
\n
At each balance sheet date, the Group assesses whether the credit risk of a financial instrument has increased significantly since initial recognition. When credit risk
\n
has increased significantly since initial recognition, loss allowance is measured at an amount equal to lifetime ECLs.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
\n
\n
\n
Measurement of ECLs
\n
\n
For trade and other receivables and contract assets, lifetime ECLs are computed using a provision matrix based on historically observed default rates. For loans
\n
receivable from joint ventures, the Group considers a downside scenario where the cashflows from the sale of the joint venture\u2019s assets are considered, to assess the
\n
recoverability of the loan receivable. Based on the assessment done by the Group, no ECLs have been recorded.
\n
\n
Credit-impaired financial assets
\n
\n
At each balance sheet date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one
\n
or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred.
\n
\n
Evidence that a financial asset is credit-impaired includes the following observable data:
\n
\n
- significant financial difficulty of the debtor;
\n
\n
- a breach of contract such as a default;
\n
\n
- the restructuring of a loan or advance by the Group on terms that the Group would not consider otherwise;
\n
\n
- it is probable that the debtor will enter bankruptcy or other financial reorganisation; or
\n
\n
- the disappearance of an active market for a security because of financial difficulties.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
Presentation of allowance for ECLs in the balance sheet
\n
\n
Loss allowances for financial assets measured at amortised cost and contract assets are deducted from the gross carrying amount of these assets.
\n
\n
When the asset becomes uncollectible, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are recognised against
\n
the same line item in profit or loss.
\n
\n
The allowance for impairment loss account is reduced through profit or loss in a subsequent period when the amount of ECL decreases and the related decrease can
\n
be objectively measured. The carrying amount of the asset previously impaired is increased to the extent that the new carrying amount does not exceed the amortised
\n
cost had no impairment been recognised in prior periods.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
2.8 Non-derivative financial liabilities
\n
\n
Non-derivative financial liabilities, primarily comprising borrowings (refer to Note 2.10), trade payables and other payables (refer to Note 2.12) are initially measured
\n
at fair value less directly attributable transaction costs. They are subsequently measured at amortised cost under the effective interest method. Interest expense and
\n
foreign exchange gains and losses are recognised in profit or loss.
\n
\n
The Group derecognises a financial liability when its contractual obligations are discharged, cancelled, or expired. The Group also derecognises a financial liability
\n
when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified
\n
terms is recognised at fair value.
\n
\n
On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets
\n
transferred or liabilities assumed) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
2.9 Impairment of non-financial assets
\n
\n
Property, plant and equipment are tested for impairment whenever there is objective evidence or indication that these assets may be impaired.
\n
\n
For the purpose of impairment testing, the recoverable amount is determined on an individual asset basis unless the asset does not generate cash flows that are largely
\n
independent of those from other assets. If this is the case, the recoverable amount is determined for the CGU to which the asset belongs. The Group organizes the
\n
commercial management of the fleet of vessels into individual commercial pools which each constitutes a separate CGU (Note 2.3 (a)).
\n
\n
If the recoverable amount of the asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable
\n
amount. The impairment is then allocated to each single vessel on a pro-rata basis, based on the carrying amount of each vessel in the CGU with the limit of the
\n
higher of fair value less cost of disposal and value in use. The difference between the carrying amount and recoverable amount is recognised as an impairment loss
\n
in profit or loss.
\n
\n
An impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change in the estimate of the asset\u2019s (or CGU\u2019s) recoverable amount since the
\n
last impairment loss was recognised. The carrying amount of the asset (or CGU) is increased to its revised recoverable amount, provided that this amount does not
\n
exceed the carrying amount that would have been determined (net of any accumulated amortisation and depreciation) had no impairment loss been recognised for
\n
the asset (or CGU) in prior years. A reversal of impairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n
The Group conducts an impairment review of its non-financial assets annually.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
2.10 Borrowings
\n
\n
Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost. Any difference between the
\n
proceeds (net of transaction costs) and the redemption value is recognised in profit or loss over the period of the borrowings using the effective interest method.
\n
\n
Borrowings are presented as current liabilities unless the Group has a right to defer settlement for at least 12 months after the balance sheet date, and that right must
\n
have substance and exist at the end of the reporting period, in which case they are presented as non-current liabilities.
\n
\n
The Group derecognises a borrowing when its contractual obligations are discharged, cancelled, or expired. The Group also derecognises a borrowing when its terms
\n
are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised
\n
at fair value.
\n
\n
On derecognition of a borrowing, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or
\n
liabilities assumed) is recognised in profit or loss.
\n
\n
\n
2.11 Borrowing costs
\n
\n
Borrowing costs are recognised in profit or loss using the effective interest method.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n
2.12 Trade and other payables
\n
\n
Trade payables are obligations to pay for goods or services that have been acquired from suppliers in the ordinary course of business including pool distributions
\n
payable to third party pool participants. Trade and other payables are classified as current liabilities if payment is due within one year or less. If not, they are presented
\n
as non-current liabilities.
\n
\n
Trade and other payables are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method, and are derecognised
\n
when the Group\u2019s obligation has been discharged or cancelled or expired.
\n
\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
2.13 Derivative financial instruments and hedging activities
\n
\n
A derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently carried at its fair value. The fair
\n
value of derivative financial instruments represents the amount estimated by the Group and the Group\u2019s banks and brokers, that the Group will receive or pay to
\n
terminate the derivatives at the balance sheet date.
\n
\n
For derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses are recognised in profit or loss as a
\n
finance item or under TCE income.
\n
\n
The Group designates certain financial instruments in qualifying hedging relationships and documents at the inception of the transaction the relationship between
\n
the hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking various hedging transactions.
\n
\n
The Group also documents its assessment, both at hedge inception and on a periodic basis, of whether the derivatives designated as hedging instruments are highly
\n
effective in offsetting changes in fair value or cash flows of the hedged items prospectively.
\n
\n
The Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item and no hedge
\n
ineffectiveness is deemed to exist. In circumstances when the terms of the hedged item do not match exactly the critical terms of the hedging instrument, the Group
\n
uses the hypothetical derivative method to assess effectiveness of hedging relationship.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n
\n
\n
Cash flow hedges \u2013 interest rate swaps, forward freight agreements and forward exchange agreements
\n
\n
The Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on its borrowings.
\n
\n
For the purpose of hedge accounting, management may designate a portion of, or the full nominal value of loans to be hedged by the total notional value of the
\n
interest rate swaps available; for portfolio hedging or for one-to-one hedging. There is no imbalance that would create ineffectiveness and cause the relationship to
\n
be inconsistent with the purpose of hedge accounting. The fair value changes on the effective portion of interest rate derivatives designated as cash flow hedges are
\n
recognised in other comprehensive income, accumulated in the hedging reserve and reclassified to profit or loss when the hedged interest expense on the borrowings
\n
is recognised in profit or loss. The fair value changes on the ineffective portion of these interest rate derivatives are recognised immediately in profit or loss.
\n
\n
The Group has entered into freight forward agreements (\u201cFFA\u201d) and foreign exchange contracts to manage its exposure to freight rates and foreign exchange risk
\n
respectively.
\n
\n
The Group does not apply hedge accounting for FFAs and foreign exchange contracts and therefore all changes in fair values are recognised in profit or loss under
\n
TCE income and other finance expense or income respectively.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
2.14 Leases
\n
\n
(a) When a group company is the lessee
\n
\n
At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control
\n
the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified
\n
asset, the Group uses the definition of a lease in IFRS 16.
\n
\n
For leases of vessels, the Group allocates the consideration in the contract to each non-lease component on the basis of its stand-alone price. The lease component is
\n
then allocated based on the residual amount of the lease consideration.
\n
\n
The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises
\n
the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an
\n
estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset, less any lease incentives received.
\n
\n
The right-of-use asset is subsequently carried at cost less accumulated depreciation and accumulated impairment losses. Depreciation is calculated using a straight-
\n
line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the
\n
lease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case, the right-of-use asset will be depreciated over the
\n
useful life of the underlying asset, which is determined on the same basis as those of property and equipment.
\n
\n
The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate
\n
implicit in the lease or, if that rate cannot be readily determined, the applicable incremental borrowing rate. Generally, the Group uses the incremental borrowing
\n
rates as the discount rates. The Group determines the incremental borrowing rates by obtaining interest rates from various external financing sources.
\n
\n
Lease payments included in the measurement of the lease liability comprise of fixed payments, including in-substance fixed payments.
\n
\n
The lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured when there is a change in the Group\u2019s assessment
\n
of whether it will exercise a purchase, extension or termination option.
\n
\n
When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recognised in profit or
\n
loss if the carrying amount of the right-of-use asset has been reduced to zero.
\n
\n
The Group presents right-of-use assets as a part of total property, plant and equipment and lease liabilities in \u2018borrowings\u2019 in the consolidated balance sheet.
\n
\n
Short-term and low value leases
\n
\n
The Group has elected not to recognise right-of-use assets and lease liabilities for leases with lease terms that are less than 12 months and other low-value assets.
\n
Lease payments associated with these leases are recognised as an expense in profit or loss on a straight-line basis over the lease term.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
(b) When a group company is the lessor
\n
\n
Operating leases
\n
\n
Leases of assets in which the Group retains substantially all risks and rewards incidental to ownership are classified as operating leases. Assets leased out under
\n
operating leases are included in property, plant and equipment. Rental income (net of any incentives given to lessee) is recognised on a straight-line basis over the
\n
lease term.
\n
\n
(c) Sale and leaseback
\n
\n
A sale and leaseback transaction is where the Group transfers an asset to another entity (the buyer-lessor) and leases that asset back from the buyer-lessor.
\n
\n
Where the buyer-lessor does not obtain control of the transferred asset, the Group continues to recognise the transferred asset and recognises a financial liability
\n
equal to the transfer proceeds. The Group then accounts for the financial liability by applying IFRS 9. Under such sale and leaseback financing arrangements entered
\n
into by the Group, the financial liability is recognised initially at fair value, net of transaction costs incurred. The financial liability is subsequently stated at amortised
\n
cost. Any difference between the proceeds (net of transaction costs) and the redemption value is recognised in profit or loss over the period of the financial liability
\n
using the effective interest method.
\n
\n\n\n\n\n\n\n\n\n
\n\n
2.15 Inventories
\n
\n
Inventories comprise mainly fuel and lubricating oils which are used for operation of vessels.
\n
\n
The cost of inventories includes purchase costs, as well as any other costs incurred in bringing inventory on board the vessel. Inventories are accounted for on a first-
\n
in, first-out basis, and stated at lower of cost and net realisable value. Consumption of inventories is recognised as an expense in profit or loss when the usage occurs.
\n
\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
2.16 Income taxes
\n
\n
The tax expense for the period comprises current and deferred taxes. Tax is recognised as income or expense in profit or loss, except to the extent that it relates to
\n
items recognised in other comprehensive income in which case the tax is also recognised in other comprehensive income.
\n
\n
The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group
\n
operates and generates taxable income. Positions taken in tax returns are evaluated periodically, with respect to situations in which applicable tax regulations are
\n
subject to interpretation, and provisions are established where appropriate, on the basis of amounts expected to be paid to the tax authorities. The Group does not
\n
have any material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements.
\n
Therefore, no deferred tax assets or liabilities have been recognised.
\n
\n
The Group operates in several countries which have enacted new legislations to implement the global minimum top-up tax (Pillar 2 of BEPS 2.0) in 2024. The
\n
Group\u2019s main sources of revenue are from international shipping. Under Pillar 2, international shipping income is specifically exempted from minimum top-up
\n
taxes. The Group generates non-shipping income mainly from its pool and bunker management activities. However, the Group is incurring effective tax rate of more
\n
than 15% in the jurisdictions with such activities (e.g. Denmark). The Group does not have material Pillar 2 exposures for 2025 and will continue to monitor the
\n
potential impact of top-up taxes and the legislations and tax rules worldwide (e.g. Dubai) as Pillar 2 develops.
\n
\n
\n
The Group has applied the temporary mandatory relief from deferred tax accounting for the impact of global minimum top-up tax and will account for it as a current
\n
tax when it is incurred.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
2.17 Employee benefits
\n
\n
Employee benefits are recognised as an expense, unless the cost qualifies to be classified as asset.
\n
\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
2.18 Foreign currency translation
\n
\n
(a) Functional and presentation currency
\n
\n
Items included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity
\n
operates (the \u201cfunctional currency\u201d). The consolidated financial statements are presented in United States Dollars, which is the Company\u2019s functional currency. All
\n
financial information presented in US dollars has been rounded to the nearest thousand, unless otherwise stated.
\n
\n
(b) Transactions and balances
\n
\n
Transactions in a currency other than the functional currency (\u201cforeign currency\u201d) are translated into the functional currency using the exchange rates prevailing at
\n
the date of the transactions. Foreign currency exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary
\n
assets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date, are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
2.19 Cash and cash equivalents, Cash retained in the commercial pools, and Restricted cash
\n
\n
For the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and deposits held at call with financial
\n
institutions, which are subject to an insignificant risk of change in value, and cash retained in the commercial pools. The restricted cash represents amounts placed
\n
in FFA collateral accounts and debt service reserve accounts for sale and leaseback financing.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n
2.20 Share capital and treasury shares
\n
\n
Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of new equity instruments are taken to equity as a deduction, net of
\n
tax, from the proceeds.
\n
\n
When any entity within the Group purchases the Company\u2019s ordinary shares (\u201ctreasury shares\u201d), the carrying amount which includes the consideration paid and any
\n
directly attributable transaction cost is presented as a component within equity attributable to the Company\u2019s equity holders, until they are cancelled, sold, or reissued.
\n
\n
When treasury shares are subsequently sold or reissued pursuant to an employee share option scheme, the cost of treasury shares is reversed from the treasury share
\n
account and the realised gain or loss on sale or reissue, net of any directly attributable incremental transaction costs, is recognised in the capital reserve.
\n
\n\n\n\n\n\n\n\n\n
\n\n
2.21 Dividends
\n
\n
Dividends are recognised in the financial year in which they are paid, after being approved for payment by the directors of the Company.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n2. Material accounting policies (continued)
\n\n
2.22 Provisions
\n
Provisions are recognised when the Group has a present legal or constructive obligation whereby as a result of past events, it is more likely than not that an outflow of resources will be
\n
required to settle the obligation and a reliable estimate of the settlement amount can be made. When the Group expects a provision to be reimbursed, the reimbursement is recognised as
\n
a separate asset but only when the reimbursement is virtually certain.
\n
\n\n\n
\n
\n
\n
2.23 Assets held for sale
\n
Non-current assets comprising assets and liabilities, that are highly probable to be recovered primarily through sale or distribution rather than through continuing use, are classified as
\n
held for sale. Prior to being classified as held for sale, the assets, or components of a disposal group, are remeasured in accordance with the Group\u2019s accounting policies and measured at
\n
the lower of their carrying amount and fair value less costs to sell.
\n
\n\n\n
\n
\n\n\n
\n
2.24 Earnings per share
\n
The Group presents basic and diluted earnings per share data for its ordinary shares. Basic earnings per share is calculated by dividing the profit or loss attributable to ordinary
\n
shareholders of the Company by the weighted-average number of ordinary shares outstanding during the financial year, adjusted for treasury shares held. Diluted earnings per share is
\n
determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding for treasury shares held and the effects
\n
of all dilutive potential ordinary shares, which comprise share options and restricted share units granted to employees.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"Tag149": {
"value": "\n
\n\n
2.1 Basis of preparation
\n
\n
The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards Accounting Standards (\u201cIFRS\u201d) as issued
\n
by the International Accounting Standards Board (\u201cIASB\u201d), and have been prepared under the historical cost convention, except as disclosed in the accounting
\n
policies below.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag150": {
"value": "\n2.1 Basis of preparation
\n
\nThe consolidated financial statements have been prepared in accordance with International Financial Reporting Standards Accounting Standards (\u201cIFRS\u201d) as issued
\nby the International Accounting Standards Board (\u201cIASB\u201d), and have been prepared under the historical cost convention, except as disclosed in the accounting
\npolicies below.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag151": {
"value": "\n
\n\n
2.2 Changes in material accounting policies
\n
\n
New standards and amendment to published standards, effective in 2025 and subsequent financial years
\n
\n
The Group has applied the following amendment to IFRS for the first time for the annual period beginning on 1 January 2025, Amendments to IAS 21 The effects
\n
of changes in foreign exchange rates: Lack of Exchangeability.
\n
\n
This amendment does not have a material effect on the financial statements.
\n
\n
Accounting standards issued and not yet effective
\n
\n
A number of new standards, interpretations, and amendments to standards will become effective for the first time in annual periods beginning after 1 January 2025,
\n
and early adoption is permitted. In preparing these consolidated financial statements, the Group has not early adopted any new or amended standards or
\n
interpretations.
\n
\n
IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 Presentation of Financial Statements, applies for annual reporting periods beginning on
\n
or after 1 January 2027. The new standard introduces the following key new requirements:
\n
\n
- Entities are requried to classify all income and expenses into five categories in the statement of profit or loss, namely the operating, investing, financing,
\n
discontinued operations and income tax categories. Entities are also required to present a newly defined operating profit subtotal.
\n
- Management defined performance measures (MPMs) are disclosed in a single note in the financial statements.
\n
- Enhanced guidance is provided on how to group information in the financial statements.
\n
\n
In addition, all entities are required to use the operating profit subtotal as the starting point for the statement of cash flows when presenting operating cash flows
\n
under the indirect method.
\n
\n
The Group intends to adopt these new and amended standards and interpretations, when they become effective. At the date of authorization of the consolidated
\n
financial statements, the Group continues to assess and evaluate the impact to its financials on the initial adoption of these new accounting standards and
\n
interpretations and its related applicable period.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
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"Tag152": {
"value": "\n2.2 Changes in material accounting policies
\n
\nNew standards and amendment to published standards, effective in 2025 and subsequent financial years
\n
\nThe Group has applied the following amendment to IFRS for the first time for the annual period beginning on 1 January 2025, Amendments to IAS 21 The effects
\nof changes in foreign exchange rates: Lack of Exchangeability.
\n
\nThis amendment does not have a material effect on the financial statements.
\n
\nAccounting standards issued and not yet effective
\n
\nA number of new standards, interpretations, and amendments to standards will become effective for the first time in annual periods beginning after 1 January 2025,
\nand early adoption is permitted. In preparing these consolidated financial statements, the Group has not early adopted any new or amended standards or
\ninterpretations.
\n
\nIFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 Presentation of Financial Statements, applies for annual reporting periods beginning on
\nor after 1 January 2027. The new standard introduces the following key new requirements:
\n
\n- Entities are requried to classify all income and expenses into five categories in the statement of profit or loss, namely the operating, investing, financing,
\ndiscontinued operations and income tax categories. Entities are also required to present a newly defined operating profit subtotal.
\n- Management defined performance measures (MPMs) are disclosed in a single note in the financial statements.
\n- Enhanced guidance is provided on how to group information in the financial statements.
\n
\nIn addition, all entities are required to use the operating profit subtotal as the starting point for the statement of cash flows when presenting operating cash flows
\nunder the indirect method.
\n
\nThe Group intends to adopt these new and amended standards and interpretations, when they become effective. At the date of authorization of the consolidated
\nfinancial statements, the Group continues to assess and evaluate the impact to its financials on the initial adoption of these new accounting standards and
\ninterpretations and its related applicable period.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
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"language": "en",
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},
"Tag153": {
"value": "\n
\n\n2.3 Critical accounting judgements and estimates
\n
\nThe preparation of consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group\u2019s
\naccounting policies. It also requires the use of certain critical accounting estimates and assumptions discussed below.
\n
\nCertain amounts included in or affecting the consolidated financial statements and related disclosures are estimated, requiring the Group to make assumptions with
\nrespect to values or conditions which cannot be known with certainty at the time the consolidated financial statements are prepared. A critical accounting estimate
\nor assumption is one which is both important to the portrayal of the Group\u2019s financial condition and results and requires management\u2019s most difficult, subjective or
\ncomplex judgements, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Management evaluates such estimates
\non an ongoing basis, using historical results and experience, consideration of relevant trends, consultation with experts and other methods considered reasonable in
\nthe particular circumstances.
\n
\n(a) Critical judgements in applying the Group\u2019s accounting policies
\n
\nThe following are the critical judgements, apart from those involving estimations (Note 2.3(b)), that management has made in the process of applying the Group\u2019s
\naccounting policies and which have the most significant effect on the amounts recognised in the financial statements.
\n
\nAccounting for pool arrangements
\n
\nThe Group is involved in three types of commercial pool arrangements: 1) pool arrangements that are managed by the Group under the \u201cagent-to-owner\u201d model, and
\n2) pool arrangements that are managed by the Group under the \u201cdisponent-owner\u201d model (\u201cDisponent-Owner Pools\u201d).
\n
\nFor pool arrangements that are managed by the Group, Hafnia operates as a pool manager for nine (2024: ten, 2023: nine) commercial pools:
\n
\n(1) Long Range I (\u201cLR1\u201d) Pool
\n
\n(2) Panamax Pool
\n
\n(3) Long Range II (\u201cLR2\u201d) Pool
\n
\n(4) Medium range (\u201cMR\u201d) Pool
\n
\n(5) Handy size (\u201cHandy\u201d) Pool
\n
\n(6) Chemical handy size (\u201cChemical-Handy\u201d) Pool
\n
\n(7) Chemical medium range (\u201cChemical-MR\u201d) Pool
\n
\n(8) Small and City tankers (\u201cSpecialised\u201d) Pools
\n
\nThe objective of the commercial pool set up is to facilitate the commercial operation, employment, and marketing of the pool\u2019s vessels. This is achieved via the
\noptimal utilisation of the pool vessels due to improved scheduling to reduce ballast legs and bulk purchase of goods and services for voyage expenses, thus creating
\neconomies of scale, improved flexibility, efficiency and price competitiveness. Shipowners contribute their vessels to the pool and the pool is managed by the pool
\nmanager under the authority of the Pool Board.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\nFor pool arrangements under the \u201cagent-to-owner\u201d model, management has performed a key assessment to determine who is the principal and agent in these pool
\narrangements. Indicators that the Group, as the pool manager, is an agent in a pool arrangement are:
\n
\n\u2022 Based on the pool agreements under the \u201cagent-to-owner\u201d model, the decisions over the relevant activities of the pool that are determined to
\nsignificantly affect the pool\u2019s returns are made by the respective Pool Boards, which are represented by pool participants;
\n
\n\u2022 Although the pool manager makes decisions over the day-to-day operations of the pool, the pool manager only acts within the pre-defined mandates
\nand authority limits set by the Pool Board, for which the pool board\u2019s approving rights are substantive;
\n
\n\u2022 The decisions of the pool manager are not for the relevant activities of the pool and the pool manager has limited discretion over pricing as the prices
\nare highly dependent on the market published price for charter contracts;
\n
\n\u2022 The pool manager is only given authority to decide on the prices with the objective of efficient pool management; and
\n
\n\u2022 The Pool Board\u2019s decisions have practical ability to prevent the pool manager from directing the pool\u2019s relevant activities and exercising power on
\nits own behalf.
\n
\nThe Group has evaluated that it has limited control as the pool manager and is hence an agent in the respective commercial pool arrangements. In such arrangements,
\nthe Group as the pool manager does not consolidate the pools. Instead, the Group only recognises the pool management fees as other operating income. On the
\nbalance sheet, the Group recognises the pool\u2019s assets and liabilities over which the Group, as pool manager, has legal rights and obligations respectively. This
\nincludes all cash balances of the pool as the pool bank accounts are opened in the name of the pool manager; and trade payables (other than those relating to fuel oil)
\nfor which contracts are entered into in the name of the pool manager.
\n
\nAs the shipowner that places its own vessels in the pools, the Group recognises the gross revenue and voyage expenses earned pertaining to its vessels placed in the
\npools; and adjustments due to pool allocations recognised separately as \u201cpool allocation\u201d. These adjustments relate to revenue from voyage charters less voyage
\nexpenses comprising primarily brokers\u2019 commission, fuel oil and port charges. On the balance sheet, the Group recognises the assets and liabilities over which the
\nGroup, as shipowners, has legal rights and obligations respectively. This includes the trade receivables from end charterers for which the contracts are entered into
\nin its own name as shipowners; and fuel oil as inventory and its corresponding payables, as the pool manager purchases fuel oil as an agent on behalf of shipowners
\nbased on the contractual terms of the pool agreements under the \u201cagent-to-owner\u201d model and the shipowner having the primary responsibility for the fuel oil
\nobligations.
\n
\nFor pool arrangements under the \u201cdisponent-owner\u201d model (\u201cDisponent-Owner Pools\u201d), the key changes in the pool agreements from the \u201cagent-to-owner\u201d model
\nare:
\n
\n\u2022 Establishing a time-charter arrangement for the vessels in the Disponent-Owner Pools between the pool participants and the pool manager;
\n
\n\u2022 The pool manager, as the \u201cdisponent-owner\u201d of the vessels, has the right to obtain substantially all of the economic benefits from the use of the vessels
\nin the Disponent-Owner Pools, as the pool manager is the contractual and legal entity who charters in vessels from the pool participants and
\nsubsequently charters out the vessels to the external charterers under its own name as the \u201cdisponent-owner\u201d;
\n
\n\u2022 The pool manager, as the \u201cdisponent-owner\u201d of the vessels, also has the right to direct the use of the vessels in the Disponent-Owner Pools, including
\nhaving the right to direct how and for what purpose the vessels will be used.
\n
\nThe Group has evaluated that the time-charter arrangement constitutes a lease under IFRS 16 \u2013 Leases to the pool manager of the Disponent-Owner Pools.
\nManagement has assessed that the rights conferred from the pool agreements under the \u201cdisponent-owner\u201d model provided the pool manager with the control of a
\nright to a service to be performed using the vessels in the Disponent-Owner Pools for which it has control over, for the end charterers. Hence, management has
\nassessed that this allows the pool manager to recognise the revenue as a principal in line with IFRS 15 - Revenue from Contracts with Customers.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\nIn such arrangements, the Group as the pool manager recognises the gross revenue and voyage expenses earned pertaining to the vessels placed by the Group in the
\nDisponent-Owner Pools as \u201cRevenue (Hafnia Vessels and TC Vessels)\u201d and \u201cVoyage expenses (Hafnia Vessels and TC Vessels)\u201d respectively, and adjustments due
\nto pool allocations recognised separately as \u201cpool allocation\u201d; the gross revenue and voyage expenses earned pertaining to the external vessels placed by pool
\nparticipants other than the Group as \u201cRevenue (External Vessels in Disponent-Owner Pools)\u201d and \u201cVoyage expenses (External Vessels in Disponent-Owner Pools)\u201d
\nrespectively; and expenses relating to pool distributions to external pool participants other than the Group separately as \u201cPool distributions for External Vessels in
\nDisponent-Owner Pools\u201d.
\n
\nOn the balance sheet, the Group recognises the pool\u2019s assets and liabilities over which the Group, as pool manager, has legal rights and obligations respectively.
\nThis includes all cash balances of the pool as the pool bank accounts are opened in the name of the pool manager; all trade receivables from end charterers for which
\ncontracts are entered into in the name of the pool manager as the \u201cdisponent-owner\u201d; the trade payables for which contracts are entered into in the name of the pool
\nmanager; and fuel oil as inventory and its corresponding payables, as the pool manager purchases fuel oil as the \u201cdisponent owner\u201d of the vessels based on the
\ncontractual terms of the Pool Agreements under the \u201cdisponent-owner\u201d model.
\n
\nIdentification of cash-generating units
\n
\nThe Group organizes the commercial management of the fleet of vessels into nine (2024: ten, 2023: nine) individual commercial pools. For the financial years ended
\n31 December 2025, 2024 and 2023, there are no Hafnia Vessels or TC Vessels in the Specialised Pools. The Group has assessed that each individual commercial
\npool constitutes a separate cash-generating unit (\u201cCGU\u201d). This is due to 1) the vessels in each individual pool generating cashflows that are largely interdependent
\nwith each other, as the pool arrangements create operational dependencies between vessels in each segment as the pool manager has the right and ability to direct
\nand deploy all the vessels to gain efficiencies for the entire fleet of vessels in the pool; 2) the decisions of the pool manager are made solely for the benefit of the
\nentire commercial pool and not for individual vessels; and 3) each individual pool is managed on a portfolio basis to optimise performance and for internal and
\nexternal management reporting.
\n
\n(b) Critical accounting estimates
\n
\nThe key assumptions concerning the future and other critical accounting estimates at the end of the balance sheet date that have a significant risk of causing a material
\nadjustment to the carrying amounts of assets and liabilities within the next financial year are disclosed below.
\n
\nImpairment of non-financial assets
\n
\nProperty, plant and equipment and right-of-use assets are tested for impairment whenever there is any objective evidence or indication that these assets may be
\nimpaired. The recoverable amount of an asset, and where applicable, a CGU, is determined based on the higher of fair value less costs to sell and value-in-use
\ncalculations prepared on the basis of management\u2019s assumptions and estimates.
\n
\nAll impairment calculations demand a high degree of estimation, which include assessments of the expected cash flows arising from such assets under various modes
\nof deployment, and the selection of discount rates. Changes to these estimates may significantly impact the impairment charges recognised, and future changes may
\nlead to reversals of any previously recognised impairment charges. The Group views that the forecast of future freight rates, representing the main driver of
\nrecoverable amounts of the Group\u2019s vessels to be inherently difficult to estimate. This is further complicated by the volatility in oil prices caused by geopolitics and
\nmacroeconomic forces, together with the cyclical nature of freight rates prevailing in the tankers market.
\n
\nChanges to these brokers\u2019 estimates may significantly impact the impairment charges recognised and future changes may lead to reversals of any previously
\nrecognised impairment charges.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\nVessel life and residual value
\n
\nThe Group depreciates the vessels on a straight-line basis after deduction of residual values over the ship\u2019s estimated useful life of 25 years, from the date the ship
\nwas originally delivered from the shipyard. Scrubbers are depreciated over an estimated useful life of 5 years, which management considers reasonable based on
\nexpected usage. Dry docking costs are generally depreciated over 2.5 to 5 years depending on the age and serviceability of the vessels. Residual value is estimated
\nby multiplying the lightweight tonnage of each vessel by the prevailing scrap value, less the estimated cost to scrap. Management reviews the residual value at each
\nreporting date, considering factors such as trends in steel prices, vessel type and flag, estimated bunkers on vessel, delivery location, and overall market conditions.
\nConsequently, residual value may change due to fluctuations in these estimates. Any adjustments arising from changes in these estimates are recognized
\nprospectively.
\n
\nThe useful life and residual value are critical accounting estimates as they directly impact the amount of depreciation expense to be presented in the financial
\nstatements. Due to the size of the Group\u2019s fleet of owned vessels, the impact could be material depending on the estimates adopted by Management.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag154": {
"value": "\n2.3 Critical accounting judgements and estimates \n \nThe preparation of consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group\u2019s \naccounting policies. It also requires the use of certain critical accounting estimates and assumptions discussed below. \n \nCertain amounts included in or affecting the consolidated financial statements and related disclosures are estimated, requiring the Group to make assumptions with \nrespect to values or conditions which cannot be known with certainty at the time the consolidated financial statements are prepared. A critical accounting estimate \nor assumption is one which is both important to the portrayal of the Group\u2019s financial condition and results and requires management\u2019s most difficult, subjective or \ncomplex judgements, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Management evaluates such estimates \non an ongoing basis, using historical results and experience, consideration of relevant trends, consultation with experts and other methods considered reasonable in \nthe particular circumstances. \n \n(a) Critical judgements in applying the Group\u2019s accounting policies \n \nThe following are the critical judgements, apart from those involving estimations (Note 2.3(b)), that management has made in the process of applying the Group\u2019s \naccounting policies and which have the most significant effect on the amounts recognised in the financial statements. \n \nAccounting for pool arrangements \n \nThe Group is involved in three types of commercial pool arrangements: 1) pool arrangements that are managed by the Group under the \u201cagent-to-owner\u201d model, and \n2) pool arrangements that are managed by the Group under the \u201cdisponent-owner\u201d model (\u201cDisponent-Owner Pools\u201d). \n \nFor pool arrangements that are managed by the Group, Hafnia operates as a pool manager for nine (2024: ten, 2023: nine) commercial pools: \n \n(1) Long Range I (\u201cLR1\u201d) Pool \n \n(2) Panamax Pool \n \n(3) Long Range II (\u201cLR2\u201d) Pool \n \n(4) Medium range (\u201cMR\u201d) Pool \n \n(5) Handy size (\u201cHandy\u201d) Pool \n \n(6) Chemical handy size (\u201cChemical-Handy\u201d) Pool \n \n(7) Chemical medium range (\u201cChemical-MR\u201d) Pool \n \n(8) Small and City tankers (\u201cSpecialised\u201d) Pools \n \nThe objective of the commercial pool set up is to facilitate the commercial operation, employment, and marketing of the pool\u2019s vessels. This is achieved via the \noptimal utilisation of the pool vessels due to improved scheduling to reduce ballast legs and bulk purchase of goods and services for voyage expenses, thus creating \neconomies of scale, improved flexibility, efficiency and price competitiveness. Shipowners contribute their vessels to the pool and the pool is managed by the pool \nmanager under the authority of the Pool Board. \n\n\n\n\n\n\n\n\n\nFor pool arrangements under the \u201cagent-to-owner\u201d model, management has performed a key assessment to determine who is the principal and agent in these pool \narrangements. Indicators that the Group, as the pool manager, is an agent in a pool arrangement are: \n \n\u2022 Based on the pool agreements under the \u201cagent-to-owner\u201d model, the decisions over the relevant activities of the pool that are determined to \nsignificantly affect the pool\u2019s returns are made by the respective Pool Boards, which are represented by pool participants; \n \n\u2022 Although the pool manager makes decisions over the day-to-day operations of the pool, the pool manager only acts within the pre-defined mandates \nand authority limits set by the Pool Board, for which the pool board\u2019s approving rights are substantive; \n \n\u2022 The decisions of the pool manager are not for the relevant activities of the pool and the pool manager has limited discretion over pricing as the prices \nare highly dependent on the market published price for charter contracts; \n \n\u2022 The pool manager is only given authority to decide on the prices with the objective of efficient pool management; and \n \n\u2022 The Pool Board\u2019s decisions have practical ability to prevent the pool manager from directing the pool\u2019s relevant activities and exercising power on \nits own behalf. \n \nThe Group has evaluated that it has limited control as the pool manager and is hence an agent in the respective commercial pool arrangements. In such arrangements, \nthe Group as the pool manager does not consolidate the pools. Instead, the Group only recognises the pool management fees as other operating income. On the \nbalance sheet, the Group recognises the pool\u2019s assets and liabilities over which the Group, as pool manager, has legal rights and obligations respectively. This \nincludes all cash balances of the pool as the pool bank accounts are opened in the name of the pool manager; and trade payables (other than those relating to fuel oil) \nfor which contracts are entered into in the name of the pool manager. \n \nAs the shipowner that places its own vessels in the pools, the Group recognises the gross revenue and voyage expenses earned pertaining to its vessels placed in the \npools; and adjustments due to pool allocations recognised separately as \u201cpool allocation\u201d. These adjustments relate to revenue from voyage charters less voyage \nexpenses comprising primarily brokers\u2019 commission, fuel oil and port charges. On the balance sheet, the Group recognises the assets and liabilities over which the \nGroup, as shipowners, has legal rights and obligations respectively. This includes the trade receivables from end charterers for which the contracts are entered into \nin its own name as shipowners; and fuel oil as inventory and its corresponding payables, as the pool manager purchases fuel oil as an agent on behalf of shipowners \nbased on the contractual terms of the pool agreements under the \u201cagent-to-owner\u201d model and the shipowner having the primary responsibility for the fuel oil \nobligations. \n \nFor pool arrangements under the \u201cdisponent-owner\u201d model (\u201cDisponent-Owner Pools\u201d), the key changes in the pool agreements from the \u201cagent-to-owner\u201d model \nare: \n \n\u2022 Establishing a time-charter arrangement for the vessels in the Disponent-Owner Pools between the pool participants and the pool manager; \n \n\u2022 The pool manager, as the \u201cdisponent-owner\u201d of the vessels, has the right to obtain substantially all of the economic benefits from the use of the vessels \nin the Disponent-Owner Pools, as the pool manager is the contractual and legal entity who charters in vessels from the pool participants and \nsubsequently charters out the vessels to the external charterers under its own name as the \u201cdisponent-owner\u201d; \n \n\u2022 The pool manager, as the \u201cdisponent-owner\u201d of the vessels, also has the right to direct the use of the vessels in the Disponent-Owner Pools, including \nhaving the right to direct how and for what purpose the vessels will be used. \n \nThe Group has evaluated that the time-charter arrangement constitutes a lease under IFRS 16 \u2013 Leases to the pool manager of the Disponent-Owner Pools. \nManagement has assessed that the rights conferred from the pool agreements under the \u201cdisponent-owner\u201d model provided the pool manager with the control of a \nright to a service to be performed using the vessels in the Disponent-Owner Pools for which it has control over, for the end charterers. Hence, management has \nassessed that this allows the pool manager to recognise the revenue as a principal in line with IFRS 15 - Revenue from Contracts with Customers. \n \n\n\n\n\n\n\n\n\n\nIn such arrangements, the Group as the pool manager recognises the gross revenue and voyage expenses earned pertaining to the vessels placed by the Group in the \nDisponent-Owner Pools as \u201cRevenue (Hafnia Vessels and TC Vessels)\u201d and \u201cVoyage expenses (Hafnia Vessels and TC Vessels)\u201d respectively, and adjustments due \nto pool allocations recognised separately as \u201cpool allocation\u201d; the gross revenue and voyage expenses earned pertaining to the external vessels placed by pool \nparticipants other than the Group as \u201cRevenue (External Vessels in Disponent-Owner Pools)\u201d and \u201cVoyage expenses (External Vessels in Disponent-Owner Pools)\u201d \nrespectively; and expenses relating to pool distributions to external pool participants other than the Group separately as \u201cPool distributions for External Vessels in \nDisponent-Owner Pools\u201d. \n \nOn the balance sheet, the Group recognises the pool\u2019s assets and liabilities over which the Group, as pool manager, has legal rights and obligations respectively. \nThis includes all cash balances of the pool as the pool bank accounts are opened in the name of the pool manager; all trade receivables from end charterers for which \ncontracts are entered into in the name of the pool manager as the \u201cdisponent-owner\u201d; the trade payables for which contracts are entered into in the name of the pool \nmanager; and fuel oil as inventory and its corresponding payables, as the pool manager purchases fuel oil as the \u201cdisponent owner\u201d of the vessels based on the \ncontractual terms of the Pool Agreements under the \u201cdisponent-owner\u201d model. \n \nIdentification of cash-generating units \n \nThe Group organizes the commercial management of the fleet of vessels into nine (2024: ten, 2023: nine) individual commercial pools. For the financial years ended \n31 December 2025, 2024 and 2023, there are no Hafnia Vessels or TC Vessels in the Specialised Pools. The Group has assessed that each individual commercial \npool constitutes a separate cash-generating unit (\u201cCGU\u201d). This is due to 1) the vessels in each individual pool generating cashflows that are largely interdependent \nwith each other, as the pool arrangements create operational dependencies between vessels in each segment as the pool manager has the right and ability to direct \nand deploy all the vessels to gain efficiencies for the entire fleet of vessels in the pool; 2) the decisions of the pool manager are made solely for the benefit of the \nentire commercial pool and not for individual vessels; and 3) each individual pool is managed on a portfolio basis to optimise performance and for internal and \nexternal management reporting. \n \n(b) Critical accounting estimates \n \nThe key assumptions concerning the future and other critical accounting estimates at the end of the balance sheet date that have a significant risk of causing a material \nadjustment to the carrying amounts of assets and liabilities within the next financial year are disclosed below. \n \nImpairment of non-financial assets \n \nProperty, plant and equipment and right-of-use assets are tested for impairment whenever there is any objective evidence or indication that these assets may be \nimpaired. The recoverable amount of an asset, and where applicable, a CGU, is determined based on the higher of fair value less costs to sell and value-in-use \ncalculations prepared on the basis of management\u2019s assumptions and estimates. \n \nAll impairment calculations demand a high degree of estimation, which include assessments of the expected cash flows arising from such assets under various modes \nof deployment, and the selection of discount rates. Changes to these estimates may significantly impact the impairment charges recognised, and future changes may \nlead to reversals of any previously recognised impairment charges. The Group views that the forecast of future freight rates, representing the main driver of \nrecoverable amounts of the Group\u2019s vessels to be inherently difficult to estimate. This is further complicated by the volatility in oil prices caused by geopolitics and \nmacroeconomic forces, together with the cyclical nature of freight rates prevailing in the tankers market. \n \nChanges to these brokers\u2019 estimates may significantly impact the impairment charges recognised and future changes may lead to reversals of any previously \nrecognised impairment charges. \n\n\n\n\n\n\n\n\n\nVessel life and residual value \n \nThe Group depreciates the vessels on a straight-line basis after deduction of residual values over the ship\u2019s estimated useful life of 25 years, from the date the ship \nwas originally delivered from the shipyard. Scrubbers are depreciated over an estimated useful life of 5 years, which management considers reasonable based on \nexpected usage. Dry docking costs are generally depreciated over 2.5 to 5 years depending on the age and serviceability of the vessels. Residual value is estimated \nby multiplying the lightweight tonnage of each vessel by the prevailing scrap value, less the estimated cost to scrap. Management reviews the residual value at each \nreporting date, considering factors such as trends in steel prices, vessel type and flag, estimated bunkers on vessel, delivery location, and overall market conditions. \nConsequently, residual value may change due to fluctuations in these estimates. Any adjustments arising from changes in these estimates are recognized \nprospectively. \n \nThe useful life and residual value are critical accounting estimates as they directly impact the amount of depreciation expense to be presented in the financial \nstatements. Due to the size of the Group\u2019s fleet of owned vessels, the impact could be material depending on the estimates adopted by Management. \n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag161": {
"value": "\n2.4 Revenue and income recognition
\n
\nRevenue comprises the fair value of consideration received or receivable for the rendering of services in the ordinary course of the Group\u2019s activities, net of rebates,
\ndiscounts and off-hire charges, and after eliminating sales within the Group.
\n
\n(a) Revenue
\n
\nThe Group\u2019s source of revenue is vessel revenue, comprising of time charter hire and voyage charter hire. Revenue is recognized when or as performance obligations
\nare satisfied by transferring services to the customer, i.e. over time, provided that the stage of completion can be measured reliably. Revenue is measured as the
\nconsideration that the Group expects to be entitled to. Vessel revenue (voyage charter hire and demurrage revenue) are recognised in the Consolidated Statement of
\nComprehensive Income according to the entered charter parties from the date of load to the date of delivery of the cargo (discharge). The recognition is determined
\nusing the load-to-discharge method based on the percentage of the estimated duration of the voyage completed at the balance sheet date because the customer receives
\nthe benefit during the voyage as it is provided.
\n
\nTime charter hire - The Group earns time charter revenue as a lessor by placing its vessels on time charter arrangements with end charterers. Revenue generated
\nfrom time charter hire is accounted for as revenue earned under operating leases and is therefore within the scope of IFRS 16 \u2013 Leases, as issued by the IASB. We
\nhave determined that the Group\u2019s existing time charter arrangements meet the definition of an operating lease under IFRS 16, with the Group as lessor, on the basis
\nthat the charterer manages the vessels to enter into transportation contracts with their customers, and thereby enjoys the economic benefits derived from such
\narrangements.
\n
\nFurthermore, the charterer can direct the use of a vessel (subject to certain limitations in the charter arrangement) throughout the period of use.
\n
\n\n\n\n\n\n\n\n\n
\n
\n
\nMoreover, under IFRS 16, the Group is required to identify the lease and non-lease components of revenue and account for each component in accordance with the
\napplicable accounting standard. In the time charter arrangements, we have determined that the lease component is the vessel, and the non-lease component is the
\ntechnical management services provided to operate the vessel. These components are accounted for as follows:
\n
\n\u2022 All fixed lease revenue earned under these time charter arrangements is recognized on a straight-line basis over the term of the lease.
\n
\n\u2022 The non-lease component is accounted for as services revenue under IFRS 15 - Revenue from Contracts with Customers. This revenue is recognized
\n\u201cover time\u201d as the customer (i.e. the charterer) is simultaneously receiving and consuming the benefits of the service. The performance obligations in
\na time charter contract are satisfied over the term of the contract beginning when the vessel is delivered to the charterer until it is redelivered back to
\nus.
\n
\nVoyage charter hire - The Group earns voyage charter revenue primarily by commercially managing vessels in commercial pool arrangements and by trading them
\nin the spot market. Revenue generated from voyage charter hires and pools is within the scope of IFRS 15 - Revenue from Contracts with Customers, as issued by
\nthe International Accounting Standards Board. Voyage charter contracts contain conditions regarding the amount of time available for loading and discharging of
\nthe vessel. If these conditions are breached, the Group is compensated for the additional time incurred in the form of demurrage revenue. Demurrage is not treated
\nas a separate performance obligation as the promise under the voyage charter contract to the charterer remains the same and there are no distinct goods and services
\nprovided along with the demurrage charges.
\n
\n\n
(b) Other income
\n
\n
The Group in its capacity as the pool manager, recognises commission income in the form of pool management fees from external pool participants earned from
\n
pool arrangements managed by the Group. The Group also recognises non-pool related management fees from the provision of management and commercial support
\n
services. Such fees are recognised over time as other income based on the period of services provided.
\n
\n\n\n\n\n\n\n\n
\n\n
\n
(c) Interest income
\n
\n
Interest income is recognised on an accrual basis using the effective interest method.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag163": {
"value": "\n(b) Other income
\n
\nThe Group in its capacity as the pool manager, recognises commission income in the form of pool management fees from external pool participants earned from
\npool arrangements managed by the Group. The Group also recognises non-pool related management fees from the provision of management and commercial support
\nservices. Such fees are recognised over time as other income based on the period of services provided.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag164": {
"value": "\n\n
(c) Interest income
\n
\n
Interest income is recognised on an accrual basis using the effective interest method.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag165": {
"value": "\n(c) Interest income
\n
\nInterest income is recognised on an accrual basis using the effective interest method.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag166": {
"value": "\n
\n
\n2.5 Group accounting
\n
\n\n
(a) Subsidiaries
\n
\n
Consolidation
\n
\n
Subsidiaries are entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its
\n
involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which
\n
control is transferred to the Group. They are deconsolidated from the date that control ceases.
\n
\n
In preparing the consolidated financial statements, transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised
\n
losses are also eliminated but are considered an impairment indicator of the asset transferred. Accounting policies of subsidiaries have been aligned where necessary
\n
to ensure consistency with the policies adopted by the Group.
\n
\n\n\n\n\n\n\n\n
\n\n
(b) Joint ventures
\n
\n
Joint ventures are entities over which the Group has joint control as a result of contractual arrangements and rights to the net assets of the entities.
\n
\n
Investments in joint ventures are accounted for in the consolidated financial statements using the equity method of accounting (net of accumulated impairment
\n
losses).
\n
\n
The acquisition method of accounting is used to account for new and incremental acquisitions in joint ventures. Investments in joint ventures are initially recognised
\n
at cost. The cost of an acquisition is measured at the fair value of the assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange,
\n
plus costs directly attributable to the acquisition. Goodwill on joint ventures represents the excess of the cost of acquisition of the joint ventures over the Group\u2019s
\n
share of the fair value of the identifiable net assets of the joint ventures and is included in the carrying amount of the investments.
\n
\n
Any excess of the Group\u2019s share of the net fair value of the investee\u2019s identifiable assets and liabilities over the cost of the investment is recognised in profit or loss
\n
during the period when it occurs.
\n
\n
In applying the equity method of accounting, the Group\u2019s share of its joint ventures\u2019 post-acquisition profits or losses is recognised in profit or loss and its share of
\n
post-acquisition other comprehensive income is recognised in other comprehensive income. These post-acquisition movements and distributions received from joint
\n
ventures are adjusted against the carrying amount of the investments. When the Group\u2019s share of losses in a joint venture equals or exceeds its interest in the
\n
associated company or joint venture including any other unsecured non-current receivables, the Group does not recognise further losses, unless it has incurred
\n
obligations or has made payments on behalf of the joint venture.
\n
\n
Unrealised gains on transactions between the Group and its joint ventures are eliminated to the extent of the Group\u2019s interest in the joint ventures. Unrealised losses
\n
are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made to the financial
\n
statements of joint ventures to ensure consistency of accounting policies with those of the Group.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag167": {
"value": "\n(a) Subsidiaries
\n
\nConsolidation
\n
\nSubsidiaries are entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its
\ninvolvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which
\ncontrol is transferred to the Group. They are deconsolidated from the date that control ceases.
\n
\nIn preparing the consolidated financial statements, transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised
\nlosses are also eliminated but are considered an impairment indicator of the asset transferred. Accounting policies of subsidiaries have been aligned where necessary
\nto ensure consistency with the policies adopted by the Group.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag168": {
"value": "\n(b) Joint ventures
\n
\nJoint ventures are entities over which the Group has joint control as a result of contractual arrangements and rights to the net assets of the entities.
\n
\nInvestments in joint ventures are accounted for in the consolidated financial statements using the equity method of accounting (net of accumulated impairment
\nlosses).
\n
\nThe acquisition method of accounting is used to account for new and incremental acquisitions in joint ventures. Investments in joint ventures are initially recognised
\nat cost. The cost of an acquisition is measured at the fair value of the assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange,
\nplus costs directly attributable to the acquisition. Goodwill on joint ventures represents the excess of the cost of acquisition of the joint ventures over the Group\u2019s
\nshare of the fair value of the identifiable net assets of the joint ventures and is included in the carrying amount of the investments.
\n
\nAny excess of the Group\u2019s share of the net fair value of the investee\u2019s identifiable assets and liabilities over the cost of the investment is recognised in profit or loss
\nduring the period when it occurs.
\n
\nIn applying the equity method of accounting, the Group\u2019s share of its joint ventures\u2019 post-acquisition profits or losses is recognised in profit or loss and its share of
\npost-acquisition other comprehensive income is recognised in other comprehensive income. These post-acquisition movements and distributions received from joint
\nventures are adjusted against the carrying amount of the investments. When the Group\u2019s share of losses in a joint venture equals or exceeds its interest in the
\nassociated company or joint venture including any other unsecured non-current receivables, the Group does not recognise further losses, unless it has incurred
\nobligations or has made payments on behalf of the joint venture.
\n
\nUnrealised gains on transactions between the Group and its joint ventures are eliminated to the extent of the Group\u2019s interest in the joint ventures. Unrealised losses
\nare also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Where necessary, adjustments are made to the financial
\nstatements of joint ventures to ensure consistency of accounting policies with those of the Group.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag169": {
"value": "\n
\n
\n
\n2.6 Property, plant and equipment
\n
\n(a) Measurement
\n
\n(1) Property, plant and equipment are initially recognised at cost and subsequently carried at cost less accumulated depreciation and accumulated
\nimpairment losses.
\n
\n(2) The cost of an item of property, plant and equipment initially recognised includes expenditure that is directly attributable to the acquisition of the
\nitem.
\n
\n(3) If significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate components of property,
\nplant and equipment.
\n
\n\n
\n
\n
(b) Depreciation
\n
\n
(1) Depreciation is calculated using a straight-line method to allocate the depreciable amounts of property, plant and equipment, after taking into account
\n
the residual values, over their estimated useful lives. The residual values, estimated useful lives and depreciation method of property, plant and
\n
equipment are reviewed, and adjusted as appropriate, at least annually. The effects of any revision are recognised in profit or loss when the changes
\n
arise. The estimated useful lives are as follows:
\n
\n
\n
\n\n\n| Vessels | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Tankers | \n25 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Scrubbers | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Dry docking | \n2.5 to 5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Other PPE | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
A proportion of the price paid for new vessels is capitalised as dry docking. These costs are depreciated over the period to the next scheduled dry docking, which is
\n
generally 2.5 to 5 years. At the commencement of new dry docking, the remaining carrying amount of the previous dry docking will be written off to profit or loss.
\n
\n
(2) If components of individual assets are assessed to have different useful lives, that component is depreciated separately. The remaining carrying amount
\n
of an old component as a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n
(c) Subsequent expenditure
\n
\n
Subsequent expenditure relating to property, plant and equipment, including scrubbers and dry docking that has already been recognised, is added to the carrying
\n
amount of the asset only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured
\n
reliably. All other repair and maintenance expense is recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n\n
\n(d) Disposal
\n
\nOn disposal of an item of property, plant and equipment, the difference between the net disposal proceeds and its carrying amount is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag170": {
"value": "\n
\n\n
(b) Depreciation
\n
\n
(1) Depreciation is calculated using a straight-line method to allocate the depreciable amounts of property, plant and equipment, after taking into account
\n
the residual values, over their estimated useful lives. The residual values, estimated useful lives and depreciation method of property, plant and
\n
equipment are reviewed, and adjusted as appropriate, at least annually. The effects of any revision are recognised in profit or loss when the changes
\n
arise. The estimated useful lives are as follows:
\n
\n
\n
\n\n\n| Vessels | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Tankers | \n25 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Scrubbers | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Dry docking | \n2.5 to 5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Other PPE | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
A proportion of the price paid for new vessels is capitalised as dry docking. These costs are depreciated over the period to the next scheduled dry docking, which is
\n
generally 2.5 to 5 years. At the commencement of new dry docking, the remaining carrying amount of the previous dry docking will be written off to profit or loss.
\n
\n
(2) If components of individual assets are assessed to have different useful lives, that component is depreciated separately. The remaining carrying amount
\n
of an old component as a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag171": {
"value": "\n(b) Depreciation
\n
\n(1) Depreciation is calculated using a straight-line method to allocate the depreciable amounts of property, plant and equipment, after taking into account
\nthe residual values, over their estimated useful lives. The residual values, estimated useful lives and depreciation method of property, plant and
\nequipment are reviewed, and adjusted as appropriate, at least annually. The effects of any revision are recognised in profit or loss when the changes
\narise. The estimated useful lives are as follows:
\n
\n\n
\n\n\n| Vessels | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Tankers | \n25 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Scrubbers | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Dry docking | \n2.5 to 5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| - Other PPE | \n5 years | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\nA proportion of the price paid for new vessels is capitalised as dry docking. These costs are depreciated over the period to the next scheduled dry docking, which is
\ngenerally 2.5 to 5 years. At the commencement of new dry docking, the remaining carrying amount of the previous dry docking will be written off to profit or loss.
\n
\n(2) If components of individual assets are assessed to have different useful lives, that component is depreciated separately. The remaining carrying amount
\nof an old component as a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag172": {
"value": "\n(c) Subsequent expenditure
\n
\nSubsequent expenditure relating to property, plant and equipment, including scrubbers and dry docking that has already been recognised, is added to the carrying
\namount of the asset only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured
\nreliably. All other repair and maintenance expense is recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag173": {
"value": "\n
\n\n
\n
\n
\n
2.7 Non-derivative financial assets
\n
\n
\n
(a) Recognition and initial measurement
\n
\n
Trade receivables are initially recognised when they are originated. Other financial assets are recognised when the Group becomes a party to the contractual
\n
provisions of the instrument.
\n
\n
Financial assets are initially recognised at fair value plus transaction costs except for financial assets at fair value through profit or loss (\u201cFVTPL\u201d), which are
\n
recognised at fair value. Transaction costs for financial assets at FVTPL are recognised immediately as expenses.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n
(b) Classification
\n
\n
The Group classifies its non-derivative financial assets at amortised cost, at fair value through other comprehensive income (\u201cFVOCI\u201d) and at FVTPL. The
\n
classification depends on the business model in which a financial asset is managed and its contractual cash flows characteristics. Management determines the
\n
classification of its non-derivative financial assets at initial recognition. Non-derivative financial assets are not reclassified subsequent to their initial recognition
\n
unless the Group changes its business model for managing financial assets, in which case all affected non-derivative financial assets are reclassified on the first day
\n
of the first reporting period following the change in the business model. The Group holds the following classes of financial assets:
\n
\n
\n
(1) Non-derivative financial assets at amortised cost
\n
\n
A non-derivative financial asset is classified as measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL:
\n
\n
- it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n
\n
- its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
\n
\n\n\n\n\n\n\n\n
\n
\n
(2) Equity investments at FVOCI
\n
\n
On initial recognition of an equity investment that is not held-for-trading, the Group may irrevocably elect to present subsequent changes in the investment\u2019s fair
\n
value in other comprehensive income. This election is made on an investment-by-investment basis.
\n
\n
The Group has presented its equity investments as non-current assets on the balance sheet which will be reclassified to current assets in the event management
\n
intends to dispose the assets within 12 months after the balance sheet date. All the equity investments have been irrevocably elected to be classified as FVOCI and
\n
are presented as other investments. Further details are described in Note 20.
\n
\n
(3) Non-derivative financial assets at FVTPL
\n
\n
All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
\n
\n
(c) Business model assessment
\n
\n
The Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the
\n
business is managed and information is provided to management. The information considered includes:
\n
\n
Transfers of financial assets to third parties in transactions that do not qualify for derecognition are not considered sales for this purpose, consistent with the Group\u2019s
\n
continuing recognition of the assets.
\n
\n
\n
(d) Subsequent measurement
\n
\n
Financial assets at FVTPL and FVOCI are subsequently carried at fair value. Financial assets at amortised cost are subsequently carried at amortised cost using the
\n
effective interest method.
\n
\n
Changes in the fair values of financial assets at FVTPL including the effects of currency translation are recognised in profit or loss while changes in the fair values
\n
of financial assets at FVOCI are recognised in other comprehensive income.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
(e) Derecognition of financial assets
\n
\n
Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual
\n
cashflows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither retains
\n
substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n
\n
\n
\n
(f) Impairment
\n
\n
For trade receivables and contract assets, the Group applied the simplified approach permitted by IFRS 9, which requires the loss allowance to be measured at an
\n
amount equal to lifetime Expected Credit Losses \u201cECL\u201d.
\n
\n
The Group applies the general approach to provide for ECLs on all other financial instruments. Under the general approach, the loss allowance is measured at an
\n
amount equal to 12-month ECLs at initial recognition. The Group has assessed that no ECL allowances are required.
\n
\n
At each balance sheet date, the Group assesses whether the credit risk of a financial instrument has increased significantly since initial recognition. When credit risk
\n
has increased significantly since initial recognition, loss allowance is measured at an amount equal to lifetime ECLs.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n
Measurement of ECLs
\n
\n
For trade and other receivables and contract assets, lifetime ECLs are computed using a provision matrix based on historically observed default rates. For loans
\n
receivable from joint ventures, the Group considers a downside scenario where the cashflows from the sale of the joint venture\u2019s assets are considered, to assess the
\n
recoverability of the loan receivable. Based on the assessment done by the Group, no ECLs have been recorded.
\n
\n
Credit-impaired financial assets
\n
\n
At each balance sheet date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one
\n
or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred.
\n
\n
Evidence that a financial asset is credit-impaired includes the following observable data:
\n
\n
- significant financial difficulty of the debtor;
\n
\n
- a breach of contract such as a default;
\n
\n
- the restructuring of a loan or advance by the Group on terms that the Group would not consider otherwise;
\n
\n
- it is probable that the debtor will enter bankruptcy or other financial reorganisation; or
\n
\n
- the disappearance of an active market for a security because of financial difficulties.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\n
Presentation of allowance for ECLs in the balance sheet
\n
\n
Loss allowances for financial assets measured at amortised cost and contract assets are deducted from the gross carrying amount of these assets.
\n
\n
When the asset becomes uncollectible, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are recognised against
\n
the same line item in profit or loss.
\n
\n
The allowance for impairment loss account is reduced through profit or loss in a subsequent period when the amount of ECL decreases and the related decrease can
\n
be objectively measured. The carrying amount of the asset previously impaired is increased to the extent that the new carrying amount does not exceed the amortised
\n
cost had no impairment been recognised in prior periods.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
2.8 Non-derivative financial liabilities
\n
\n
Non-derivative financial liabilities, primarily comprising borrowings (refer to Note 2.10), trade payables and other payables (refer to Note 2.12) are initially measured
\n
at fair value less directly attributable transaction costs. They are subsequently measured at amortised cost under the effective interest method. Interest expense and
\n
foreign exchange gains and losses are recognised in profit or loss.
\n
\n
The Group derecognises a financial liability when its contractual obligations are discharged, cancelled, or expired. The Group also derecognises a financial liability
\n
when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified
\n
terms is recognised at fair value.
\n
\n
On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets
\n
transferred or liabilities assumed) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag177": {
"value": "\n
\n
\n
\n2.7 Non-derivative financial assets
\n
\n\n
(a) Recognition and initial measurement
\n
\n
Trade receivables are initially recognised when they are originated. Other financial assets are recognised when the Group becomes a party to the contractual
\n
provisions of the instrument.
\n
\n
Financial assets are initially recognised at fair value plus transaction costs except for financial assets at fair value through profit or loss (\u201cFVTPL\u201d), which are
\n
recognised at fair value. Transaction costs for financial assets at FVTPL are recognised immediately as expenses.
\n
\n\n\n\n\n\n\n\n
\n\n
\n
(b) Classification
\n
\n
The Group classifies its non-derivative financial assets at amortised cost, at fair value through other comprehensive income (\u201cFVOCI\u201d) and at FVTPL. The
\n
classification depends on the business model in which a financial asset is managed and its contractual cash flows characteristics. Management determines the
\n
classification of its non-derivative financial assets at initial recognition. Non-derivative financial assets are not reclassified subsequent to their initial recognition
\n
unless the Group changes its business model for managing financial assets, in which case all affected non-derivative financial assets are reclassified on the first day
\n
of the first reporting period following the change in the business model. The Group holds the following classes of financial assets:
\n
\n
\n
(1) Non-derivative financial assets at amortised cost
\n
\n
A non-derivative financial asset is classified as measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL:
\n
\n
- it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n
\n
- its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
\n
\n\n\n\n\n\n\n\n
\n
\n
(2) Equity investments at FVOCI
\n
\n
On initial recognition of an equity investment that is not held-for-trading, the Group may irrevocably elect to present subsequent changes in the investment\u2019s fair
\n
value in other comprehensive income. This election is made on an investment-by-investment basis.
\n
\n
The Group has presented its equity investments as non-current assets on the balance sheet which will be reclassified to current assets in the event management
\n
intends to dispose the assets within 12 months after the balance sheet date. All the equity investments have been irrevocably elected to be classified as FVOCI and
\n
are presented as other investments. Further details are described in Note 20.
\n
\n
(3) Non-derivative financial assets at FVTPL
\n
\n
All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n(c) Business model assessment
\n
\nThe Group makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the
\nbusiness is managed and information is provided to management. The information considered includes:
\n
\nTransfers of financial assets to third parties in transactions that do not qualify for derecognition are not considered sales for this purpose, consistent with the Group\u2019s
\ncontinuing recognition of the assets.
\n
\n\n
(d) Subsequent measurement
\n
\n
Financial assets at FVTPL and FVOCI are subsequently carried at fair value. Financial assets at amortised cost are subsequently carried at amortised cost using the
\n
effective interest method.
\n
\n
Changes in the fair values of financial assets at FVTPL including the effects of currency translation are recognised in profit or loss while changes in the fair values
\n
of financial assets at FVOCI are recognised in other comprehensive income.
\n
\n\n\n\n\n\n\n\n
\n\n
(e) Derecognition of financial assets
\n
\n
Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual
\n
cashflows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither retains
\n
substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\nPresentation of allowance for ECLs in the balance sheet
\n
\nLoss allowances for financial assets measured at amortised cost and contract assets are deducted from the gross carrying amount of these assets.
\n
\nWhen the asset becomes uncollectible, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are recognised against
\nthe same line item in profit or loss.
\n
\nThe allowance for impairment loss account is reduced through profit or loss in a subsequent period when the amount of ECL decreases and the related decrease can
\nbe objectively measured. The carrying amount of the asset previously impaired is increased to the extent that the new carrying amount does not exceed the amortised
\ncost had no impairment been recognised in prior periods.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag179": {
"value": "\n(a) Recognition and initial measurement
\n
\nTrade receivables are initially recognised when they are originated. Other financial assets are recognised when the Group becomes a party to the contractual
\nprovisions of the instrument.
\n
\nFinancial assets are initially recognised at fair value plus transaction costs except for financial assets at fair value through profit or loss (\u201cFVTPL\u201d), which are
\nrecognised at fair value. Transaction costs for financial assets at FVTPL are recognised immediately as expenses.
\n
\n\n\n\n\n\n\n\n\n(e) Accounting classifications and fair values (continued)
\n
\nThe Group has Level 1 financial assets but no Level 1 financial liabilities as at 31 December 2025. (31 December 2024 and 31 December 2023: No Level 1 financial
\nassets and liabilities).
\n
\nThe fair values of financial instruments traded in active markets (such as exchange-traded and over-the-counter securities and derivatives) are based on quoted
\nmarket prices at the balance sheet date. The quoted market prices used for financial assets are the current bid prices and the quoted market prices for financial
\nliabilities are the current asking prices.
\n
\nThe fair value of financial instruments that are not traded in an active market is determined by using valuation techniques. The Group uses a variety of methods and
\nmakes assumptions that are based on market conditions existing at each balance sheet date. The fair value of interest rate swaps is calculated as the present value of
\nthe estimated future cash flows based on observable yield curves. The fair value of forward freight derivatives are determined using quoted market prices for similar
\ncontracts on an exchange.
\n
\nThese valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. These financial
\ninstruments are included in Level 2, as all significant inputs required to fair value an instrument are observable. Other techniques, such as estimated discounted cash
\nflows, are used to determine fair value for the remaining financial instruments.
\n
\n
\n\n\n\n\n\n(f) Measurement of fair values
\n
\nThe carrying amounts of current financial assets and liabilities, measured at amortised cost, approximate their fair values, due to the short term nature of the balances.
\nThe carrying amounts of the non-current loans receivable measured at amortised cost approximate their fair values since the interest rates are re-priceable at three-
\nmonth intervals. The fair values of financial liabilities measured at amortised cost are estimated by discounting the future contractual cash flows at current market
\ninterest rates, determined as those that are available to the Group at balance sheet date for similar financial instruments.
\n
\nThe Group\u2019s investments in equity instruments are long term and strategic in nature and are not held for the purpose of trading. The Group has elected to designate
\nthese other investments at FVOCI. The fair value of the Group\u2019s investments in equity instruments are as follows:
\n
\n\n
\n\n\n | \n 2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Investment in ZeroNorth A/S (formerly known as Alpha Ori Technology Holdings Pte Ltd \u201cAlpha Ori\u201d) | \n2,344 | \n2,344 | \n3,269 | \n\n\n\n\n\n\n
\n\n| Investment in Diginex Solutions (HK) Limited (\u201cDiginex\u201d) | \n7,806 | \n525 | \n501 | \n\n\n\n\n\n\n
\n\n| Investment in Clean Hydrogen Works, LA-1, LLC (\u201cCHW-LA1\u201d) | \n10,054 | \n20,000 | \n55 | \n\n\n\n\n\n\n
\n\n| Investment in Vanguard Tech, Inc. (\u201cVanguard\u201d) | \n200 | \n200 | \n- | \n\n\n\n\n\n\n
\n\n| Investment in TORM plc (\u201cTORM\u201d) | \n277,177 | \n- | \n- | \n\n\n\n\n\n\n
\n\n | \n297,581 | \n23,069 | \n3,825 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\nThe Group does not hold more than 20% equity interest in these equity investments. They are equity instruments without readily determinable fair values and over
\nwhich the Group has neither significant influence nor control through investments in common stock or in-substance common stock. Therefore, it is precluded from
\napplying the equity method of accounting.
\n
\nFor the financial year ended 2025, the Group acquired approximately 14.1 million A shares in TORM for a total consideration of US$311.4 million, representing
\nabout 13.97% of TORM\u2019s issued share capital.
\n
\nIf one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. The assessment of the fair value of investments
\nin unquoted equity instruments is performed on a quarterly basis based on the latest available data that is reasonably available to the Group.
\n
\nValuation techniques and inputs used in Level 3 fair value measurements
\n
\nThe Group has investments in unquoted equity instruments measured at FVOCI and loans receivable from a joint venture measured at FVTPL that are measured
\nusing Level 3 fair value measurements.
\n
\nThe Group\u2019s investment in unquoted equity instruments measured at FVOCI was valued using a market approach based on the Group\u2019s best estimate, which is
\ndetermined by using information including but not limited to the pricing of recent rounds of financing of the investees and information generated from arm\u2019s-length
\nmarket transactions involving identical or comparable assets or liabilities. The estimated fair value of the investments would either increase or decrease based on the
\nlatest available data that is reasonably available to the Group at each balance sheet date. No sensitivity analysis is presented as the information used by the Group to
\ndetermine the fair values of its investments are based on latest rounds of financing that have concluded and actual market transactions.
\n
\nThe following table shows a reconciliation from the opening balance to the closing balance of the Group\u2019s investment in unquoted equity instruments measured at
\nFVOCI:
\n
\n\n
\n\n\n | \n 2025 | \n 2024 | \n2023 | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Opening balance | \n23,069 | \n23,953 | \n3,825 | \n\n\n\n\n\n\n
\n\n| Acquisition of equity investments at FVOCI | \n\u2014 | \n862 | \n10,408 | \n\n\n\n\n\n\n
\n\n| Conversion of debt into equity | \n36 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Equity investments at FVOCI \u2013 net change in fair value (unrealised) | \n(2,699) | \n1,186 | \n9,720 | \n\n\n\n\n\n\n
\n\n| Disposal of other investments | \n\u2014 | \n(2,932) | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Transfer from Level 3 to Level 1 | \n(7,806) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Closing balance | \n12,600 | \n23,069 | \n23,953 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n
\nThere were no transfers between Levels 2 and 3 during the year.
\n
\nThere was a transfer from Level 3 to Level 1 as Diginex successfully listed on a stock exchange.
\n
\nThe following table shows a reconciliation from the opening balance to the closing balance of the Group\u2019s loans receivable from a joint venture measured at
\nFVTPL:
\n
\n\n
\n\n\n | \n 2025 US$\u2019000 | \n 2024 US$\u2019000 | \n2023 US$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Opening balance | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Issuance of convertible loan notes | \n7,046 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Closing balance | \n7,046 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag180": {
"value": "\n
\n(b) Classification
\n
\nThe Group classifies its non-derivative financial assets at amortised cost, at fair value through other comprehensive income (\u201cFVOCI\u201d) and at FVTPL. The
\nclassification depends on the business model in which a financial asset is managed and its contractual cash flows characteristics. Management determines the
\nclassification of its non-derivative financial assets at initial recognition. Non-derivative financial assets are not reclassified subsequent to their initial recognition
\nunless the Group changes its business model for managing financial assets, in which case all affected non-derivative financial assets are reclassified on the first day
\nof the first reporting period following the change in the business model. The Group holds the following classes of financial assets:
\n
\n\n
(1) Non-derivative financial assets at amortised cost
\n
\n
A non-derivative financial asset is classified as measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL:
\n
\n
- it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n
\n
- its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
\n
\n\n\n\n\n\n\n\n
\n(2) Equity investments at FVOCI
\n
\nOn initial recognition of an equity investment that is not held-for-trading, the Group may irrevocably elect to present subsequent changes in the investment\u2019s fair
\nvalue in other comprehensive income. This election is made on an investment-by-investment basis.
\n
\nThe Group has presented its equity investments as non-current assets on the balance sheet which will be reclassified to current assets in the event management
\nintends to dispose the assets within 12 months after the balance sheet date. All the equity investments have been irrevocably elected to be classified as FVOCI and
\nare presented as other investments. Further details are described in Note 20.
\n
\n(3) Non-derivative financial assets at FVTPL
\n
\nAll financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL.
\n
\n\n\n\n\n\n\n\n\n(d) Subsequent measurement
\n
\nFinancial assets at FVTPL and FVOCI are subsequently carried at fair value. Financial assets at amortised cost are subsequently carried at amortised cost using the
\neffective interest method.
\n
\nChanges in the fair values of financial assets at FVTPL including the effects of currency translation are recognised in profit or loss while changes in the fair values
\nof financial assets at FVOCI are recognised in other comprehensive income.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag181": {
"value": "\n(1) Non-derivative financial assets at amortised cost
\n
\nA non-derivative financial asset is classified as measured at amortised cost if it meets both of the following conditions and is not designated as at FVTPL:
\n
\n- it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n
\n- its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag183": {
"value": "\n(e) Derecognition of financial assets
\n
\nFinancial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual
\ncashflows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Group neither retains
\nsubstantially all of the risks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag184": {
"value": "\n
\n\n
(f) Impairment
\n
\n
For trade receivables and contract assets, the Group applied the simplified approach permitted by IFRS 9, which requires the loss allowance to be measured at an
\n
amount equal to lifetime Expected Credit Losses \u201cECL\u201d.
\n
\n
The Group applies the general approach to provide for ECLs on all other financial instruments. Under the general approach, the loss allowance is measured at an
\n
amount equal to 12-month ECLs at initial recognition. The Group has assessed that no ECL allowances are required.
\n
\n
At each balance sheet date, the Group assesses whether the credit risk of a financial instrument has increased significantly since initial recognition. When credit risk
\n
has increased significantly since initial recognition, loss allowance is measured at an amount equal to lifetime ECLs.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
Measurement of ECLs
\n
\n
For trade and other receivables and contract assets, lifetime ECLs are computed using a provision matrix based on historically observed default rates. For loans
\n
receivable from joint ventures, the Group considers a downside scenario where the cashflows from the sale of the joint venture\u2019s assets are considered, to assess the
\n
recoverability of the loan receivable. Based on the assessment done by the Group, no ECLs have been recorded.
\n
\n
Credit-impaired financial assets
\n
\n
At each balance sheet date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one
\n
or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred.
\n
\n
Evidence that a financial asset is credit-impaired includes the following observable data:
\n
\n
- significant financial difficulty of the debtor;
\n
\n
- a breach of contract such as a default;
\n
\n
- the restructuring of a loan or advance by the Group on terms that the Group would not consider otherwise;
\n
\n
- it is probable that the debtor will enter bankruptcy or other financial reorganisation; or
\n
\n
- the disappearance of an active market for a security because of financial difficulties.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag185": {
"value": "\n(f) Impairment
\n
\nFor trade receivables and contract assets, the Group applied the simplified approach permitted by IFRS 9, which requires the loss allowance to be measured at an
\namount equal to lifetime Expected Credit Losses \u201cECL\u201d.
\n
\nThe Group applies the general approach to provide for ECLs on all other financial instruments. Under the general approach, the loss allowance is measured at an
\namount equal to 12-month ECLs at initial recognition. The Group has assessed that no ECL allowances are required.
\n
\nAt each balance sheet date, the Group assesses whether the credit risk of a financial instrument has increased significantly since initial recognition. When credit risk
\nhas increased significantly since initial recognition, loss allowance is measured at an amount equal to lifetime ECLs.
\n
\n\n\n\n\n\n\n\n\nMeasurement of ECLs
\n
\nFor trade and other receivables and contract assets, lifetime ECLs are computed using a provision matrix based on historically observed default rates. For loans
\nreceivable from joint ventures, the Group considers a downside scenario where the cashflows from the sale of the joint venture\u2019s assets are considered, to assess the
\nrecoverability of the loan receivable. Based on the assessment done by the Group, no ECLs have been recorded.
\n
\nCredit-impaired financial assets
\n
\nAt each balance sheet date, the Group assesses whether financial assets carried at amortised cost are credit-impaired. A financial asset is \u2018credit-impaired\u2019 when one
\nor more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred.
\n
\nEvidence that a financial asset is credit-impaired includes the following observable data:
\n
\n- significant financial difficulty of the debtor;
\n
\n- a breach of contract such as a default;
\n
\n- the restructuring of a loan or advance by the Group on terms that the Group would not consider otherwise;
\n
\n- it is probable that the debtor will enter bankruptcy or other financial reorganisation; or
\n
\n- the disappearance of an active market for a security because of financial difficulties.
\n
\n\n\n\n\n\n\n\n\n2.9 Impairment of non-financial assets
\n
\nProperty, plant and equipment are tested for impairment whenever there is objective evidence or indication that these assets may be impaired.
\n
\nFor the purpose of impairment testing, the recoverable amount is determined on an individual asset basis unless the asset does not generate cash flows that are largely
\nindependent of those from other assets. If this is the case, the recoverable amount is determined for the CGU to which the asset belongs. The Group organizes the
\ncommercial management of the fleet of vessels into individual commercial pools which each constitutes a separate CGU (Note 2.3 (a)).
\n
\nIf the recoverable amount of the asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable
\namount. The impairment is then allocated to each single vessel on a pro-rata basis, based on the carrying amount of each vessel in the CGU with the limit of the
\nhigher of fair value less cost of disposal and value in use. The difference between the carrying amount and recoverable amount is recognised as an impairment loss
\nin profit or loss.
\n
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change in the estimate of the asset\u2019s (or CGU\u2019s) recoverable amount since the
\nlast impairment loss was recognised. The carrying amount of the asset (or CGU) is increased to its revised recoverable amount, provided that this amount does not
\nexceed the carrying amount that would have been determined (net of any accumulated amortisation and depreciation) had no impairment loss been recognised for
\nthe asset (or CGU) in prior years. A reversal of impairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\nThe Group conducts an impairment review of its non-financial assets annually.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag189": {
"value": "\n2.8 Non-derivative financial liabilities
\n
\nNon-derivative financial liabilities, primarily comprising borrowings (refer to Note 2.10), trade payables and other payables (refer to Note 2.12) are initially measured
\nat fair value less directly attributable transaction costs. They are subsequently measured at amortised cost under the effective interest method. Interest expense and
\nforeign exchange gains and losses are recognised in profit or loss.
\n
\nThe Group derecognises a financial liability when its contractual obligations are discharged, cancelled, or expired. The Group also derecognises a financial liability
\nwhen its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified
\nterms is recognised at fair value.
\n
\nOn derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets
\ntransferred or liabilities assumed) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag190": {
"value": "\n
\n\n
2.9 Impairment of non-financial assets
\n
\n
Property, plant and equipment are tested for impairment whenever there is objective evidence or indication that these assets may be impaired.
\n
\n
For the purpose of impairment testing, the recoverable amount is determined on an individual asset basis unless the asset does not generate cash flows that are largely
\n
independent of those from other assets. If this is the case, the recoverable amount is determined for the CGU to which the asset belongs. The Group organizes the
\n
commercial management of the fleet of vessels into individual commercial pools which each constitutes a separate CGU (Note 2.3 (a)).
\n
\n
If the recoverable amount of the asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable
\n
amount. The impairment is then allocated to each single vessel on a pro-rata basis, based on the carrying amount of each vessel in the CGU with the limit of the
\n
higher of fair value less cost of disposal and value in use. The difference between the carrying amount and recoverable amount is recognised as an impairment loss
\n
in profit or loss.
\n
\n
An impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change in the estimate of the asset\u2019s (or CGU\u2019s) recoverable amount since the
\n
last impairment loss was recognised. The carrying amount of the asset (or CGU) is increased to its revised recoverable amount, provided that this amount does not
\n
exceed the carrying amount that would have been determined (net of any accumulated amortisation and depreciation) had no impairment loss been recognised for
\n
the asset (or CGU) in prior years. A reversal of impairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n
The Group conducts an impairment review of its non-financial assets annually.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag93": {
"value": "\n
\n2.10 Borrowings
\n
\nBorrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost. Any difference between the
\nproceeds (net of transaction costs) and the redemption value is recognised in profit or loss over the period of the borrowings using the effective interest method.
\n
\nBorrowings are presented as current liabilities unless the Group has a right to defer settlement for at least 12 months after the balance sheet date, and that right must
\nhave substance and exist at the end of the reporting period, in which case they are presented as non-current liabilities.
\n
\nThe Group derecognises a borrowing when its contractual obligations are discharged, cancelled, or expired. The Group also derecognises a borrowing when its terms
\nare modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised
\nat fair value.
\n
\nOn derecognition of a borrowing, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or
\nliabilities assumed) is recognised in profit or loss.
\n
\n\n
2.11 Borrowing costs
\n
\n
Borrowing costs are recognised in profit or loss using the effective interest method.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag94": {
"value": "\n2.11 Borrowing costs
\n
\nBorrowing costs are recognised in profit or loss using the effective interest method.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag95": {
"value": "\n2.12 Trade and other payables
\n
\nTrade payables are obligations to pay for goods or services that have been acquired from suppliers in the ordinary course of business including pool distributions
\npayable to third party pool participants. Trade and other payables are classified as current liabilities if payment is due within one year or less. If not, they are presented
\nas non-current liabilities.
\n
\nTrade and other payables are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method, and are derecognised
\nwhen the Group\u2019s obligation has been discharged or cancelled or expired.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag96": {
"value": "\n
\n\n
\n
\n
2.13 Derivative financial instruments and hedging activities
\n
\n
A derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently carried at its fair value. The fair
\n
value of derivative financial instruments represents the amount estimated by the Group and the Group\u2019s banks and brokers, that the Group will receive or pay to
\n
terminate the derivatives at the balance sheet date.
\n
\n
For derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses are recognised in profit or loss as a
\n
finance item or under TCE income.
\n
\n
The Group designates certain financial instruments in qualifying hedging relationships and documents at the inception of the transaction the relationship between
\n
the hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking various hedging transactions.
\n
\n
The Group also documents its assessment, both at hedge inception and on a periodic basis, of whether the derivatives designated as hedging instruments are highly
\n
effective in offsetting changes in fair value or cash flows of the hedged items prospectively.
\n
\n
The Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item and no hedge
\n
ineffectiveness is deemed to exist. In circumstances when the terms of the hedged item do not match exactly the critical terms of the hedging instrument, the Group
\n
uses the hypothetical derivative method to assess effectiveness of hedging relationship.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
Cash flow hedges \u2013 interest rate swaps, forward freight agreements and forward exchange agreements
\n
\n
The Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on its borrowings.
\n
\n
For the purpose of hedge accounting, management may designate a portion of, or the full nominal value of loans to be hedged by the total notional value of the
\n
interest rate swaps available; for portfolio hedging or for one-to-one hedging. There is no imbalance that would create ineffectiveness and cause the relationship to
\n
be inconsistent with the purpose of hedge accounting. The fair value changes on the effective portion of interest rate derivatives designated as cash flow hedges are
\n
recognised in other comprehensive income, accumulated in the hedging reserve and reclassified to profit or loss when the hedged interest expense on the borrowings
\n
is recognised in profit or loss. The fair value changes on the ineffective portion of these interest rate derivatives are recognised immediately in profit or loss.
\n
\n
The Group has entered into freight forward agreements (\u201cFFA\u201d) and foreign exchange contracts to manage its exposure to freight rates and foreign exchange risk
\n
respectively.
\n
\n
The Group does not apply hedge accounting for FFAs and foreign exchange contracts and therefore all changes in fair values are recognised in profit or loss under
\n
TCE income and other finance expense or income respectively.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag97": {
"value": "\n
\n\n
2.13 Derivative financial instruments and hedging activities
\n
\n
A derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently carried at its fair value. The fair
\n
value of derivative financial instruments represents the amount estimated by the Group and the Group\u2019s banks and brokers, that the Group will receive or pay to
\n
terminate the derivatives at the balance sheet date.
\n
\n
For derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses are recognised in profit or loss as a
\n
finance item or under TCE income.
\n
\n
The Group designates certain financial instruments in qualifying hedging relationships and documents at the inception of the transaction the relationship between
\n
the hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking various hedging transactions.
\n
\n
The Group also documents its assessment, both at hedge inception and on a periodic basis, of whether the derivatives designated as hedging instruments are highly
\n
effective in offsetting changes in fair value or cash flows of the hedged items prospectively.
\n
\n
The Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item and no hedge
\n
ineffectiveness is deemed to exist. In circumstances when the terms of the hedged item do not match exactly the critical terms of the hedging instrument, the Group
\n
uses the hypothetical derivative method to assess effectiveness of hedging relationship.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
Cash flow hedges \u2013 interest rate swaps, forward freight agreements and forward exchange agreements
\n
\n
The Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on its borrowings.
\n
\n
For the purpose of hedge accounting, management may designate a portion of, or the full nominal value of loans to be hedged by the total notional value of the
\n
interest rate swaps available; for portfolio hedging or for one-to-one hedging. There is no imbalance that would create ineffectiveness and cause the relationship to
\n
be inconsistent with the purpose of hedge accounting. The fair value changes on the effective portion of interest rate derivatives designated as cash flow hedges are
\n
recognised in other comprehensive income, accumulated in the hedging reserve and reclassified to profit or loss when the hedged interest expense on the borrowings
\n
is recognised in profit or loss. The fair value changes on the ineffective portion of these interest rate derivatives are recognised immediately in profit or loss.
\n
\n
The Group has entered into freight forward agreements (\u201cFFA\u201d) and foreign exchange contracts to manage its exposure to freight rates and foreign exchange risk
\n
respectively.
\n
\n
The Group does not apply hedge accounting for FFAs and foreign exchange contracts and therefore all changes in fair values are recognised in profit or loss under
\n
TCE income and other finance expense or income respectively.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag98": {
"value": "\n2.13 Derivative financial instruments and hedging activities
\n
\nA derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently carried at its fair value. The fair
\nvalue of derivative financial instruments represents the amount estimated by the Group and the Group\u2019s banks and brokers, that the Group will receive or pay to
\nterminate the derivatives at the balance sheet date.
\n
\nFor derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses are recognised in profit or loss as a
\nfinance item or under TCE income.
\n
\nThe Group designates certain financial instruments in qualifying hedging relationships and documents at the inception of the transaction the relationship between
\nthe hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking various hedging transactions.
\n
\nThe Group also documents its assessment, both at hedge inception and on a periodic basis, of whether the derivatives designated as hedging instruments are highly
\neffective in offsetting changes in fair value or cash flows of the hedged items prospectively.
\n
\nThe Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item and no hedge
\nineffectiveness is deemed to exist. In circumstances when the terms of the hedged item do not match exactly the critical terms of the hedging instrument, the Group
\nuses the hypothetical derivative method to assess effectiveness of hedging relationship.
\n
\n\n\n\n\n\n\n\n\n\nCash flow hedges \u2013 interest rate swaps, forward freight agreements and forward exchange agreements
\n
\nThe Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on its borrowings.
\n
\nFor the purpose of hedge accounting, management may designate a portion of, or the full nominal value of loans to be hedged by the total notional value of the
\ninterest rate swaps available; for portfolio hedging or for one-to-one hedging. There is no imbalance that would create ineffectiveness and cause the relationship to
\nbe inconsistent with the purpose of hedge accounting. The fair value changes on the effective portion of interest rate derivatives designated as cash flow hedges are
\nrecognised in other comprehensive income, accumulated in the hedging reserve and reclassified to profit or loss when the hedged interest expense on the borrowings
\nis recognised in profit or loss. The fair value changes on the ineffective portion of these interest rate derivatives are recognised immediately in profit or loss.
\n
\nThe Group has entered into freight forward agreements (\u201cFFA\u201d) and foreign exchange contracts to manage its exposure to freight rates and foreign exchange risk
\nrespectively.
\n
\nThe Group does not apply hedge accounting for FFAs and foreign exchange contracts and therefore all changes in fair values are recognised in profit or loss under
\nTCE income and other finance expense or income respectively.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag102": {
"value": "\n2.14 Leases
\n
\n(a) When a group company is the lessee
\n
\nAt inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control
\nthe use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified
\nasset, the Group uses the definition of a lease in IFRS 16.
\n
\nFor leases of vessels, the Group allocates the consideration in the contract to each non-lease component on the basis of its stand-alone price. The lease component is
\nthen allocated based on the residual amount of the lease consideration.
\n
\nThe Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises
\nthe initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an
\nestimate of costs to dismantle and remove the underlying asset or to restore the underlying asset, less any lease incentives received.
\n
\nThe right-of-use asset is subsequently carried at cost less accumulated depreciation and accumulated impairment losses. Depreciation is calculated using a straight-
\nline method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the
\nlease term or the cost of the right-of-use asset reflects that the Group will exercise a purchase option. In that case, the right-of-use asset will be depreciated over the
\nuseful life of the underlying asset, which is determined on the same basis as those of property and equipment.
\n
\nThe lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate
\nimplicit in the lease or, if that rate cannot be readily determined, the applicable incremental borrowing rate. Generally, the Group uses the incremental borrowing
\nrates as the discount rates. The Group determines the incremental borrowing rates by obtaining interest rates from various external financing sources.
\n
\nLease payments included in the measurement of the lease liability comprise of fixed payments, including in-substance fixed payments.
\n
\nThe lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured when there is a change in the Group\u2019s assessment
\nof whether it will exercise a purchase, extension or termination option.
\n
\nWhen the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recognised in profit or
\nloss if the carrying amount of the right-of-use asset has been reduced to zero.
\n
\nThe Group presents right-of-use assets as a part of total property, plant and equipment and lease liabilities in \u2018borrowings\u2019 in the consolidated balance sheet.
\n
\nShort-term and low value leases
\n
\nThe Group has elected not to recognise right-of-use assets and lease liabilities for leases with lease terms that are less than 12 months and other low-value assets.
\nLease payments associated with these leases are recognised as an expense in profit or loss on a straight-line basis over the lease term.
\n
\n\n\n\n\n\n\n\n\n\n(b) When a group company is the lessor
\n
\nOperating leases
\n
\nLeases of assets in which the Group retains substantially all risks and rewards incidental to ownership are classified as operating leases. Assets leased out under
\noperating leases are included in property, plant and equipment. Rental income (net of any incentives given to lessee) is recognised on a straight-line basis over the
\nlease term.
\n
\n(c) Sale and leaseback
\n
\nA sale and leaseback transaction is where the Group transfers an asset to another entity (the buyer-lessor) and leases that asset back from the buyer-lessor.
\n
\nWhere the buyer-lessor does not obtain control of the transferred asset, the Group continues to recognise the transferred asset and recognises a financial liability
\nequal to the transfer proceeds. The Group then accounts for the financial liability by applying IFRS 9. Under such sale and leaseback financing arrangements entered
\ninto by the Group, the financial liability is recognised initially at fair value, net of transaction costs incurred. The financial liability is subsequently stated at amortised
\ncost. Any difference between the proceeds (net of transaction costs) and the redemption value is recognised in profit or loss over the period of the financial liability
\nusing the effective interest method.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag104": {
"value": "\n2.15 Inventories
\n
\nInventories comprise mainly fuel and lubricating oils which are used for operation of vessels.
\n
\nThe cost of inventories includes purchase costs, as well as any other costs incurred in bringing inventory on board the vessel. Inventories are accounted for on a first-
\nin, first-out basis, and stated at lower of cost and net realisable value. Consumption of inventories is recognised as an expense in profit or loss when the usage occurs.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag105": {
"value": "\n
\n
\n2.16 Income taxes
\n
\nThe tax expense for the period comprises current and deferred taxes. Tax is recognised as income or expense in profit or loss, except to the extent that it relates to
\nitems recognised in other comprehensive income in which case the tax is also recognised in other comprehensive income.
\n
\nThe current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group
\noperates and generates taxable income. Positions taken in tax returns are evaluated periodically, with respect to situations in which applicable tax regulations are
\nsubject to interpretation, and provisions are established where appropriate, on the basis of amounts expected to be paid to the tax authorities. The Group does not
\nhave any material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements.
\nTherefore, no deferred tax assets or liabilities have been recognised.
\n
\nThe Group operates in several countries which have enacted new legislations to implement the global minimum top-up tax (Pillar 2 of BEPS 2.0) in 2024. The
\nGroup\u2019s main sources of revenue are from international shipping. Under Pillar 2, international shipping income is specifically exempted from minimum top-up
\ntaxes. The Group generates non-shipping income mainly from its pool and bunker management activities. However, the Group is incurring effective tax rate of more
\nthan 15% in the jurisdictions with such activities (e.g. Denmark). The Group does not have material Pillar 2 exposures for 2025 and will continue to monitor the
\npotential impact of top-up taxes and the legislations and tax rules worldwide (e.g. Dubai) as Pillar 2 develops.
\n
\n\n
The Group has applied the temporary mandatory relief from deferred tax accounting for the impact of global minimum top-up tax and will account for it as a current
\n
tax when it is incurred.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag122": {
"value": "\nThe Group has applied the temporary mandatory relief from deferred tax accounting for the impact of global minimum top-up tax and will account for it as a current
\ntax when it is incurred.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag106": {
"value": "\n2.17 Employee benefits
\n
\nEmployee benefits are recognised as an expense, unless the cost qualifies to be classified as asset.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag107": {
"value": "\n
\n\n
2.18 Foreign currency translation
\n
\n
(a) Functional and presentation currency
\n
\n
Items included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity
\n
operates (the \u201cfunctional currency\u201d). The consolidated financial statements are presented in United States Dollars, which is the Company\u2019s functional currency. All
\n
financial information presented in US dollars has been rounded to the nearest thousand, unless otherwise stated.
\n
\n
(b) Transactions and balances
\n
\n
Transactions in a currency other than the functional currency (\u201cforeign currency\u201d) are translated into the functional currency using the exchange rates prevailing at
\n
the date of the transactions. Foreign currency exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary
\n
assets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date, are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag108": {
"value": "\n2.18 Foreign currency translation
\n
\n(a) Functional and presentation currency
\n
\nItems included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity
\noperates (the \u201cfunctional currency\u201d). The consolidated financial statements are presented in United States Dollars, which is the Company\u2019s functional currency. All
\nfinancial information presented in US dollars has been rounded to the nearest thousand, unless otherwise stated.
\n
\n(b) Transactions and balances
\n
\nTransactions in a currency other than the functional currency (\u201cforeign currency\u201d) are translated into the functional currency using the exchange rates prevailing at
\nthe date of the transactions. Foreign currency exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary
\nassets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date, are recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag109": {
"value": "\n
\n\n
\n
\n
2.19 Cash and cash equivalents, Cash retained in the commercial pools, and Restricted cash
\n
\n
For the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and deposits held at call with financial
\n
institutions, which are subject to an insignificant risk of change in value, and cash retained in the commercial pools. The restricted cash represents amounts placed
\n
in FFA collateral accounts and debt service reserve accounts for sale and leaseback financing.
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag110": {
"value": "\n
\n\n
2.19 Cash and cash equivalents, Cash retained in the commercial pools, and Restricted cash
\n
\n
For the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and deposits held at call with financial
\n
institutions, which are subject to an insignificant risk of change in value, and cash retained in the commercial pools. The restricted cash represents amounts placed
\n
in FFA collateral accounts and debt service reserve accounts for sale and leaseback financing.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag111": {
"value": "\n2.19 Cash and cash equivalents, Cash retained in the commercial pools, and Restricted cash
\n
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and deposits held at call with financial
\ninstitutions, which are subject to an insignificant risk of change in value, and cash retained in the commercial pools. The restricted cash represents amounts placed
\nin FFA collateral accounts and debt service reserve accounts for sale and leaseback financing.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag112": {
"value": "\n2.20 Share capital and treasury shares
\n
\nOrdinary shares are classified as equity. Incremental costs directly attributable to the issuance of new equity instruments are taken to equity as a deduction, net of
\ntax, from the proceeds.
\n
\nWhen any entity within the Group purchases the Company\u2019s ordinary shares (\u201ctreasury shares\u201d), the carrying amount which includes the consideration paid and any
\ndirectly attributable transaction cost is presented as a component within equity attributable to the Company\u2019s equity holders, until they are cancelled, sold, or reissued.
\n
\nWhen treasury shares are subsequently sold or reissued pursuant to an employee share option scheme, the cost of treasury shares is reversed from the treasury share
\naccount and the realised gain or loss on sale or reissue, net of any directly attributable incremental transaction costs, is recognised in the capital reserve.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag113": {
"value": "\n2.21 Dividends
\n
\nDividends are recognised in the financial year in which they are paid, after being approved for payment by the directors of the Company.
\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag125": {
"value": "\n2.22 Provisions
\nProvisions are recognised when the Group has a present legal or constructive obligation whereby as a result of past events, it is more likely than not that an outflow of resources will be
\nrequired to settle the obligation and a reliable estimate of the settlement amount can be made. When the Group expects a provision to be reimbursed, the reimbursement is recognised as
\na separate asset but only when the reimbursement is virtually certain.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag126": {
"value": "\n
\n\n
2.23 Assets held for sale
\n
Non-current assets comprising assets and liabilities, that are highly probable to be recovered primarily through sale or distribution rather than through continuing use, are classified as
\n
held for sale. Prior to being classified as held for sale, the assets, or components of a disposal group, are remeasured in accordance with the Group\u2019s accounting policies and measured at
\n
the lower of their carrying amount and fair value less costs to sell.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag127": {
"value": "\n2.23 Assets held for sale
\nNon-current assets comprising assets and liabilities, that are highly probable to be recovered primarily through sale or distribution rather than through continuing use, are classified as
\nheld for sale. Prior to being classified as held for sale, the assets, or components of a disposal group, are remeasured in accordance with the Group\u2019s accounting policies and measured at
\nthe lower of their carrying amount and fair value less costs to sell.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag128": {
"value": "\n2.24 Earnings per share
\nThe Group presents basic and diluted earnings per share data for its ordinary shares. Basic earnings per share is calculated by dividing the profit or loss attributable to ordinary
\nshareholders of the Company by the weighted-average number of ordinary shares outstanding during the financial year, adjusted for treasury shares held. Diluted earnings per share is
\ndetermined by adjusting the profit or loss attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding for treasury shares held and the effects
\nof all dilutive potential ordinary shares, which comprise share options and restricted share units granted to employees.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag114": {
"value": "\n
\n\n
3. Revenue
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from time charter | \n169,145 | \n132,505 | \n134,436 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from voyage charter | \n1,252,686 | \n1,803,091 | \n1,781,036 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1,421,831 | \n1,935,596 | \n1,915,472 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from voyage charter | \n860,078 | \n933,051 | \n756,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2,281,909 | \n2,868,647 | \n2,671,706 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
IFRS 15 Revenue from Contracts with Customers
\n
\n
Payments for trade receivables are generally due immediately upon issuance of the invoice. Information about trade receivables from contracts with customers and
\n
contract assets is presented in Note 12.
\n
\n
IFRS 16 Lease Revenue
\n
\n
The following table summarises the lease and non-lease components of revenue from time charters during the financial years ended 31 December 2025, 2024 and
\n
2023. These figures are not readily quantifiable as the Group\u2019s contracts under time charter arrangements do not separate these components. The Group has estimated
\n
these amounts by reference to an approximation of the fair market value of vessel operating expenses for the non-lease component.
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease component of revenue from time charter | \n113,842 | \n92,180 | \n94,078 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-lease component of revenue from time charter | \n55,303 | \n40,325 | \n40,358 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total revenue | \n169,145 | \n132,505 | \n134,436 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag115": {
"value": "\n3. Revenue
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from time charter | \n169,145 | \n132,505 | \n134,436 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from voyage charter | \n1,252,686 | \n1,803,091 | \n1,781,036 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1,421,831 | \n1,935,596 | \n1,915,472 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from voyage charter | \n860,078 | \n933,051 | \n756,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2,281,909 | \n2,868,647 | \n2,671,706 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\nIFRS 15 Revenue from Contracts with Customers
\n
\nPayments for trade receivables are generally due immediately upon issuance of the invoice. Information about trade receivables from contracts with customers and
\ncontract assets is presented in Note 12.
\n
\nIFRS 16 Lease Revenue
\n
\nThe following table summarises the lease and non-lease components of revenue from time charters during the financial years ended 31 December 2025, 2024 and
\n2023. These figures are not readily quantifiable as the Group\u2019s contracts under time charter arrangements do not separate these components. The Group has estimated
\nthese amounts by reference to an approximation of the fair market value of vessel operating expenses for the non-lease component.
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease component of revenue from time charter | \n113,842 | \n92,180 | \n94,078 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-lease component of revenue from time charter | \n55,303 | \n40,325 | \n40,358 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total revenue | \n169,145 | \n132,505 | \n134,436 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag123": {
"value": "\n\n
\n
\n
\n
\n
\n
\n
4. Expenses by nature
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n267,694 | \n357,532 | \n349,081 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n147,237 | \n150,806 | \n158,967 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n19,040 | \n26,245 | \n26,451 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n21,752 | \n8,809 | \n2,633 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n10,234 | \n925 | \n11,733 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n465,957 | \n544,317 | \n548,865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n190,633 | \n190,064 | \n161,820 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n94,851 | \n71,231 | \n62,691 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n29,454 | \n51,386 | \n48,500 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n24,305 | \n18,369 | \n14,532 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n(9,677) | \n1,752 | \n(7,794) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n329,566 | \n332,802 | \n279,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n167,349 | \n167,275 | \n163,462 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n80,100 | \n79,716 | \n76,994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n16,340 | \n13,143 | \n12,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n18,334 | \n17,907 | \n16,179 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n282,123 | \n278,041 | \n268,869 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate support service fee | \n3,531 | \n2,730 | \n5,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n50,454 | \n50,605 | \n42,816 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n30,891 | \n26,111 | \n21,665 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n84,876 | \n79,446 | \n69,571 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag116": {
"value": "\n
\n\n
\n
\n
\n
\n
4. Expenses by nature
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n267,694 | \n357,532 | \n349,081 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n147,237 | \n150,806 | \n158,967 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n19,040 | \n26,245 | \n26,451 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n21,752 | \n8,809 | \n2,633 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n10,234 | \n925 | \n11,733 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n465,957 | \n544,317 | \n548,865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n190,633 | \n190,064 | \n161,820 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n94,851 | \n71,231 | \n62,691 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n29,454 | \n51,386 | \n48,500 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n24,305 | \n18,369 | \n14,532 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n(9,677) | \n1,752 | \n(7,794) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n329,566 | \n332,802 | \n279,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n167,349 | \n167,275 | \n163,462 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n80,100 | \n79,716 | \n76,994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n16,340 | \n13,143 | \n12,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n18,334 | \n17,907 | \n16,179 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n282,123 | \n278,041 | \n268,869 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate support service fee | \n3,531 | \n2,730 | \n5,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n50,454 | \n50,605 | \n42,816 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n30,891 | \n26,111 | \n21,665 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n84,876 | \n79,446 | \n69,571 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag117": {
"value": "\n
\n\n
\n
\n
4. Expenses by nature
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n267,694 | \n357,532 | \n349,081 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n147,237 | \n150,806 | \n158,967 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n19,040 | \n26,245 | \n26,451 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n21,752 | \n8,809 | \n2,633 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n10,234 | \n925 | \n11,733 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n465,957 | \n544,317 | \n548,865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n190,633 | \n190,064 | \n161,820 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n94,851 | \n71,231 | \n62,691 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n29,454 | \n51,386 | \n48,500 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n24,305 | \n18,369 | \n14,532 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n(9,677) | \n1,752 | \n(7,794) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n329,566 | \n332,802 | \n279,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n167,349 | \n167,275 | \n163,462 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n80,100 | \n79,716 | \n76,994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n16,340 | \n13,143 | \n12,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n18,334 | \n17,907 | \n16,179 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n282,123 | \n278,041 | \n268,869 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate support service fee | \n3,531 | \n2,730 | \n5,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n50,454 | \n50,605 | \n42,816 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n30,891 | \n26,111 | \n21,665 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n84,876 | \n79,446 | \n69,571 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag118": {
"value": "\n
\n\n
4. Expenses by nature
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n267,694 | \n357,532 | \n349,081 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n147,237 | \n150,806 | \n158,967 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n19,040 | \n26,245 | \n26,451 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n21,752 | \n8,809 | \n2,633 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n10,234 | \n925 | \n11,733 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n465,957 | \n544,317 | \n548,865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n190,633 | \n190,064 | \n161,820 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n94,851 | \n71,231 | \n62,691 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n29,454 | \n51,386 | \n48,500 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n24,305 | \n18,369 | \n14,532 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n(9,677) | \n1,752 | \n(7,794) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n329,566 | \n332,802 | \n279,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n167,349 | \n167,275 | \n163,462 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n80,100 | \n79,716 | \n76,994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n16,340 | \n13,143 | \n12,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n18,334 | \n17,907 | \n16,179 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n282,123 | \n278,041 | \n268,869 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate support service fee | \n3,531 | \n2,730 | \n5,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n50,454 | \n50,605 | \n42,816 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n30,891 | \n26,111 | \n21,665 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n84,876 | \n79,446 | \n69,571 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag119": {
"value": "\n4. Expenses by nature
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Hafnia Vessels and TC Vessels | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n267,694 | \n357,532 | \n349,081 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n147,237 | \n150,806 | \n158,967 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n19,040 | \n26,245 | \n26,451 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n21,752 | \n8,809 | \n2,633 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n10,234 | \n925 | \n11,733 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n465,957 | \n544,317 | \n548,865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| External Vessels in Disponent-Owner Pools | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n190,633 | \n190,064 | \n161,820 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Port costs | \n94,851 | \n71,231 | \n62,691 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Brokers\u2019 commission expenses | \n29,454 | \n51,386 | \n48,500 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n24,305 | \n18,369 | \n14,532 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Pool allocation | \n(9,677) | \n1,752 | \n(7,794) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n329,566 | \n332,802 | \n279,749 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n167,349 | \n167,275 | \n163,462 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n80,100 | \n79,716 | \n76,994 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n16,340 | \n13,143 | \n12,234 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n18,334 | \n17,907 | \n16,179 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n282,123 | \n278,041 | \n268,869 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate support service fee | \n3,531 | \n2,730 | \n5,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Employee benefits | \n50,454 | \n50,605 | \n42,816 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other operating expenses | \n30,891 | \n26,111 | \n21,665 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n84,876 | \n79,446 | \n69,571 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag120": {
"value": "\n5. Income taxes
\n
\nBased on the tax laws in the jurisdictions in which the Group and its subsidiaries operate, qualifying international shipping profits are exempted from income tax.
\nNon-shipping profits may be taxable at the prevailing tax rate of each tax jurisdiction where the profit is earned.
\n
\nCertain of the Group\u2019s vessels are subject to the tonnage tax regime in Denmark, whose effect is not significant.
\n
\nIncome tax expense
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax expense attributable to profit is made up of: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Current income tax | \n4,389 | \n5,849 | \n6,540 | \n\n\n\n\n\n\n\n\n\n
\n\n| Changes in estimates related to prior years | \n(1,894) | \n(1,431) | \n(289) | \n\n\n\n\n\n\n\n\n\n
\n\n | \n2,495 | \n4,418 | \n6,251 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\nThe majority of the Group\u2019s international shipping income accrues in Singapore, where the Group exercises strategic and commercial control over its international
\nshipping activities. As such, the majority of the Group\u2019s tax bases is subject to Singapore tax legislation. The Group enjoys the Maritime Sector Incentive \u2013 Singapore
\nRegistry of Ships (\u201cMSI-SRS\u201d) and has also been awarded the Maritime Sector Incentive \u2013 Approved International Shipping Enterprise (\u201cMSI-AIS\u201d) by the Maritime
\nand Port Authority of Singapore. The MSI-SRS incentive generally applies to Singapore-flagged vessels and does not entail a separate application to the MPA. On
\nthe other hand, the MSI-AIS (which is effective till 30 April 2028) is on an application basis, and subsequently renewable, subject to the Group satisfying all relevant
\nqualifying conditions such as minimum business spending in Singapore. The Group has satisfied such conditions to date and expects to continue to do so. Under the
\nMSI-AIS Award, profits arising from qualifying international shipping activities are tax exempt in Singapore.
\n
\nCorporate income tax is levied as appropriate on the Group\u2019s non-international shipping activities which mainly comprise of pool and bunker management activities
\nconducted in Singapore and Denmark.
\n
\nThe income tax expense reconciliation of the Group is as follows:
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| Reconciliation of effective tax rate | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Profit before income tax | \n342,177 | \n778,453 | \n799,526 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax calculated at a tax rate of 17% (2024: 0%, 2023: 0%) | \n58,170 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Exempt shipping profit under Section 13A & 13E of the Singapore Income Tax Act | \n(53,781) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax on non-shipping income | \n4,389 | \n5,849 | \n6,540 | \n\n\n\n\n\n\n\n\n\n
\n\n| Changes in estimates related to prior years | \n(1,894) | \n(1,431) | \n(289) | \n\n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n2,495 | \n4,418 | \n6,251 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag121": {
"value": "\n6. Earnings per share
\n
\nBasic earnings per share is calculated by dividing the net profit attributable to equity holders of the Company by the weighted average number of ordinary shares
\noutstanding during the financial year.
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Net profit attributable to equity holders of the Company | \n339,682 | \n774,035 | \n793,275 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n(a) Basic earnings per share
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Number of shares | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Issued common shares at 1 January | \n512,563,532 | \n506,820,170 | \n503,388,593 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of share options exercised satisfied from treasury shares | \n12,352,736 | \n10,849,214 | \n5,308,923 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of new shares issued | \n\u2014 | \n4,609,675 | \n2,876,884 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of treasury shares purchased | \n(26,738,326) | \n(12,181,501) | \n(6,430,681) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted-average number of ordinary shares at 31 December | \n498,177,942 | \n510,097,558 | \n505,143,719 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Basic earnings per share (US$ per share) | \n0.68 | \n1.52 | \n1.57 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n(b) Diluted earnings per share
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Number of shares | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted-average number of ordinary shares (basic) | \n498,177,942 | \n510,097,558 | \n505,143,719 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of share options on issue | \n5,935,695 | \n5,010,957 | \n3,544,217 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted-average number of ordinary shares at 31 December | \n504,113,637 | \n515,108,515 | \n508,687,936 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Diluted earnings per share (US$ per share) | \n0.67 | \n1.50 | \n1.56 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\nDiluted earnings per share is determined by adjusting profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares
\noutstanding, adjusted for own shares held, and the effects of all dilutive potential ordinary shares, which comprise share options and restricted share units granted to
\nemployees.
\n
\nThe average market value of the Company\u2019s shares for purposes of calculating the dilutive effect of share options was based on quoted market prices for the period
\nduring which the options were outstanding.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag26": {
"value": "\n
\n\n
\n
\n
7. Property, plant and equipment
\n
\n
\n
\n\n\n | \nVessels and scrubbers | \nDry docking | \nRight-of- use assets \u2013 Vessels | \nOthers | \nTotal | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2025 | \n3,510,379 | \n156,844 | \n221,713 | \n1,578 | \n3,890,514 | \n\n\n\n
\n\n| Additions (Note 7(a)) | \n54,063 | \n91,278 | \n47,789 | \n471 | \n193,601 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(87,873) | \n(8,454) | \n\u2014 | \n\u2014 | \n(96,327) | \n\n\n\n
\n\n| Reclassified to Assets held for sale | \n(50,163) | \n(4,252) | \n\u2014 | \n\u2014 | \n(54,415) | \n\n\n\n
\n\n| Write off expired leases | \n\u2014 | \n\u2014 | \n(51,907) | \n\u2014 | \n(51,907) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(42,340) | \n\u2014 | \n\u2014 | \n(42,340) | \n\n\n\n
\n\n| At 31 December 2025 | \n3,426,406 | \n193,076 | \n217,595 | \n2,049 | \n3,839,126 | \n\n\n\n
\n\n| Accumulated depreciation and impairment charges | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2025 | \n989,156 | \n89,899 | \n203,052 | \n845 | \n1,282,952 | \n\n\n\n
\n\n| Depreciation charge | \n134,607 | \n38,719 | \n28,037 | \n339 | \n201,702 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(27,308) | \n(5,719) | \n\u2014 | \n\u2014 | \n(33,027) | \n\n\n\n
\n\n| Reclassified to Assets held for sale | \n(14,806) | \n(2,119) | \n\u2014 | \n\u2014 | \n(16,925) | \n\n\n\n
\n\n| Write off expired leases | \n\u2014 | \n\u2014 | \n(51,907) | \n\u2014 | \n(51,907) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(42,340) | \n\u2014 | \n\u2014 | \n(42,340) | \n\n\n\n
\n\n| At 31 December 2025 | \n1,081,649 | \n78,440 | \n179,182 | \n1,184 | \n1,340,455 | \n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 31 December 2025 | \n2,344,757 | \n114,636 | \n38,413 | \n865 | \n2,498,671 | \n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2024 | \n3,573,265 | \n143,375 | \n199,582 | \n1,495 | \n3,917,717 | \n\n\n\n
\n\n| Additions (Note 7(a)) | \n12,514 | \n36,230 | \n23,411 | \n83 | \n72,238 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(75,400) | \n(3,555) | \n(1,280) | \n\u2014 | \n(80,235) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(19,206) | \n\u2014 | \n\u2014 | \n(19,206) | \n\n\n\n
\n\n| At 31 December 2024 | \n3,510,379 | \n156,844 | \n221,713 | \n1,578 | \n3,890,514 | \n\n\n\n
\n\n| Accumulated depreciation and impairment charges | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2024 | \n899,327 | \n75,216 | \n165,021 | \n531 | \n1,140,095 | \n\n\n\n
\n\n| Depreciation charge | \n139,048 | \n35,635 | \n39,311 | \n314 | \n214,308 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(49,219) | \n(1,746) | \n(1,280) | \n\u2014 | \n(52,245) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(19,206) | \n\u2014 | \n\u2014 | \n(19,206) | \n\n\n\n
\n\n| At 31 December 2024 | \n989,156 | \n89,899 | \n203,052 | \n845 | \n1,282,952 | \n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 31 December 2024 | \n2,521,223 | \n66,945 | \n18,661 | \n733 | \n2,607,562 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
(a) Acquisitions and disposals:
\n
\n
For the financial years ended 2025 and 2024, the Group did not acquire any vessel from external parties.
\n
\n
For the financial year ended 2025, the Group disposed of four MR vessels to external parties (2024: disposed of one LR1 vessel and one MR vessel to
\n
external parties).
\n
\n
During the financial year ended 2024, the Group\u2019s LR1 vessel, Hafnia Shannon (formerly known as Hafnia Nile), was involved in a collision with another
\n
vessel, resulting in extensive damage. As a result of the collision, the vessel was unable to resume operations until the necessary salvage operations and
\n
repairs were completed. The Group has incurred salvage and repair costs as at the balance sheet date but has insurance contracts under which it can make
\n
claims for compensation.
\n
\n
The Group will simultaneously record compensation receivable from the insurer when salvage costs are initially recognised as a provision, as the Group has
\n
determined that a reimbursement right exists. For repair costs, which were recognized as separate loss events when incurred, the Group will simultaneously
\n
record a compensation receivable from the insurer as the Group has determined that it has a right to exert a claim for compensation for the loss events.
\n
\n
As at 31 December 2025, the Group has recognized US$16.4 million of insurance receivables, which are predominantly in relation to salvage costs.
\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
7. Property, plant and equipment (continued)
\n
\n
(b) As at 31 December 2025 and 2024, the Group assessed whether its vessels had indicators of impairment by reference to internal and external factors
\n
according to its stated policy set out in Note 2.3(b).
\n
\n
The Group obtained valuation reports from independent ship brokers to assess whether the fair value of vessels exceeded their carrying values at the balance
\n
sheet date. These valuations (which are considered a Level 2 measure of fair value) of the Group\u2019s vessels exceeded their respective carrying amounts. After
\n
considering the macroeconomic and geopolitical factors affecting the product and chemical tanker businesses at the balance sheet date, the Group concluded
\n
that there were no indicators of impairment for the vessels owned and leased by the Group.
\n
\n
(c) The Group has mortgaged vessels with a total carrying amount of US$1,982.2 million (2024: US$2,332.6 million) as security over the Group\u2019s bank
\n
borrowings.
\n
\n
(d) For the financial year ended 31 December 2025, the Group has revised the residual values of the Group\u2019s vessels for the financial year ended 31 December
\n
2025 and prospectively adjusted for this revision as a change in accounting estimate beginning from 1 January 2025 in accordance with IAS 8 Accounting
\n
Policies, Changes in Accounting Estimates and Errors. Depreciation expense decreased by approximately US$5.2 million due to this revision in residual
\n
values. This revision in residual values is expected to result in a reduction in depreciation expense over the remaining useful lives of the Group\u2019s vessels.
\n
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag27": {
"value": "\n
\n\n
7. Property, plant and equipment
\n
\n
\n
\n\n\n | \nVessels and scrubbers | \nDry docking | \nRight-of- use assets \u2013 Vessels | \nOthers | \nTotal | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2025 | \n3,510,379 | \n156,844 | \n221,713 | \n1,578 | \n3,890,514 | \n\n\n\n
\n\n| Additions (Note 7(a)) | \n54,063 | \n91,278 | \n47,789 | \n471 | \n193,601 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(87,873) | \n(8,454) | \n\u2014 | \n\u2014 | \n(96,327) | \n\n\n\n
\n\n| Reclassified to Assets held for sale | \n(50,163) | \n(4,252) | \n\u2014 | \n\u2014 | \n(54,415) | \n\n\n\n
\n\n| Write off expired leases | \n\u2014 | \n\u2014 | \n(51,907) | \n\u2014 | \n(51,907) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(42,340) | \n\u2014 | \n\u2014 | \n(42,340) | \n\n\n\n
\n\n| At 31 December 2025 | \n3,426,406 | \n193,076 | \n217,595 | \n2,049 | \n3,839,126 | \n\n\n\n
\n\n| Accumulated depreciation and impairment charges | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2025 | \n989,156 | \n89,899 | \n203,052 | \n845 | \n1,282,952 | \n\n\n\n
\n\n| Depreciation charge | \n134,607 | \n38,719 | \n28,037 | \n339 | \n201,702 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(27,308) | \n(5,719) | \n\u2014 | \n\u2014 | \n(33,027) | \n\n\n\n
\n\n| Reclassified to Assets held for sale | \n(14,806) | \n(2,119) | \n\u2014 | \n\u2014 | \n(16,925) | \n\n\n\n
\n\n| Write off expired leases | \n\u2014 | \n\u2014 | \n(51,907) | \n\u2014 | \n(51,907) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(42,340) | \n\u2014 | \n\u2014 | \n(42,340) | \n\n\n\n
\n\n| At 31 December 2025 | \n1,081,649 | \n78,440 | \n179,182 | \n1,184 | \n1,340,455 | \n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 31 December 2025 | \n2,344,757 | \n114,636 | \n38,413 | \n865 | \n2,498,671 | \n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2024 | \n3,573,265 | \n143,375 | \n199,582 | \n1,495 | \n3,917,717 | \n\n\n\n
\n\n| Additions (Note 7(a)) | \n12,514 | \n36,230 | \n23,411 | \n83 | \n72,238 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(75,400) | \n(3,555) | \n(1,280) | \n\u2014 | \n(80,235) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(19,206) | \n\u2014 | \n\u2014 | \n(19,206) | \n\n\n\n
\n\n| At 31 December 2024 | \n3,510,379 | \n156,844 | \n221,713 | \n1,578 | \n3,890,514 | \n\n\n\n
\n\n| Accumulated depreciation and impairment charges | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2024 | \n899,327 | \n75,216 | \n165,021 | \n531 | \n1,140,095 | \n\n\n\n
\n\n| Depreciation charge | \n139,048 | \n35,635 | \n39,311 | \n314 | \n214,308 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(49,219) | \n(1,746) | \n(1,280) | \n\u2014 | \n(52,245) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(19,206) | \n\u2014 | \n\u2014 | \n(19,206) | \n\n\n\n
\n\n| At 31 December 2024 | \n989,156 | \n89,899 | \n203,052 | \n845 | \n1,282,952 | \n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 31 December 2024 | \n2,521,223 | \n66,945 | \n18,661 | \n733 | \n2,607,562 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
(a) Acquisitions and disposals:
\n
\n
For the financial years ended 2025 and 2024, the Group did not acquire any vessel from external parties.
\n
\n
For the financial year ended 2025, the Group disposed of four MR vessels to external parties (2024: disposed of one LR1 vessel and one MR vessel to
\n
external parties).
\n
\n
During the financial year ended 2024, the Group\u2019s LR1 vessel, Hafnia Shannon (formerly known as Hafnia Nile), was involved in a collision with another
\n
vessel, resulting in extensive damage. As a result of the collision, the vessel was unable to resume operations until the necessary salvage operations and
\n
repairs were completed. The Group has incurred salvage and repair costs as at the balance sheet date but has insurance contracts under which it can make
\n
claims for compensation.
\n
\n
The Group will simultaneously record compensation receivable from the insurer when salvage costs are initially recognised as a provision, as the Group has
\n
determined that a reimbursement right exists. For repair costs, which were recognized as separate loss events when incurred, the Group will simultaneously
\n
record a compensation receivable from the insurer as the Group has determined that it has a right to exert a claim for compensation for the loss events.
\n
\n
As at 31 December 2025, the Group has recognized US$16.4 million of insurance receivables, which are predominantly in relation to salvage costs.
\n
\n
\n\n\n
\n\n\n\n
\n\n
7. Property, plant and equipment (continued)
\n
\n
(b) As at 31 December 2025 and 2024, the Group assessed whether its vessels had indicators of impairment by reference to internal and external factors
\n
according to its stated policy set out in Note 2.3(b).
\n
\n
The Group obtained valuation reports from independent ship brokers to assess whether the fair value of vessels exceeded their carrying values at the balance
\n
sheet date. These valuations (which are considered a Level 2 measure of fair value) of the Group\u2019s vessels exceeded their respective carrying amounts. After
\n
considering the macroeconomic and geopolitical factors affecting the product and chemical tanker businesses at the balance sheet date, the Group concluded
\n
that there were no indicators of impairment for the vessels owned and leased by the Group.
\n
\n
(c) The Group has mortgaged vessels with a total carrying amount of US$1,982.2 million (2024: US$2,332.6 million) as security over the Group\u2019s bank
\n
borrowings.
\n
\n
(d) For the financial year ended 31 December 2025, the Group has revised the residual values of the Group\u2019s vessels for the financial year ended 31 December
\n
2025 and prospectively adjusted for this revision as a change in accounting estimate beginning from 1 January 2025 in accordance with IAS 8 Accounting
\n
Policies, Changes in Accounting Estimates and Errors. Depreciation expense decreased by approximately US$5.2 million due to this revision in residual
\n
values. This revision in residual values is expected to result in a reduction in depreciation expense over the remaining useful lives of the Group\u2019s vessels.
\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag28": {
"value": "\n7. Property, plant and equipment
\n
\n\n
\n\n\n | \nVessels and scrubbers | \nDry docking | \nRight-of- use assets \u2013 Vessels | \nOthers | \nTotal | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2025 | \n3,510,379 | \n156,844 | \n221,713 | \n1,578 | \n3,890,514 | \n\n\n\n
\n\n| Additions (Note 7(a)) | \n54,063 | \n91,278 | \n47,789 | \n471 | \n193,601 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(87,873) | \n(8,454) | \n\u2014 | \n\u2014 | \n(96,327) | \n\n\n\n
\n\n| Reclassified to Assets held for sale | \n(50,163) | \n(4,252) | \n\u2014 | \n\u2014 | \n(54,415) | \n\n\n\n
\n\n| Write off expired leases | \n\u2014 | \n\u2014 | \n(51,907) | \n\u2014 | \n(51,907) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(42,340) | \n\u2014 | \n\u2014 | \n(42,340) | \n\n\n\n
\n\n| At 31 December 2025 | \n3,426,406 | \n193,076 | \n217,595 | \n2,049 | \n3,839,126 | \n\n\n\n
\n\n| Accumulated depreciation and impairment charges | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2025 | \n989,156 | \n89,899 | \n203,052 | \n845 | \n1,282,952 | \n\n\n\n
\n\n| Depreciation charge | \n134,607 | \n38,719 | \n28,037 | \n339 | \n201,702 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(27,308) | \n(5,719) | \n\u2014 | \n\u2014 | \n(33,027) | \n\n\n\n
\n\n| Reclassified to Assets held for sale | \n(14,806) | \n(2,119) | \n\u2014 | \n\u2014 | \n(16,925) | \n\n\n\n
\n\n| Write off expired leases | \n\u2014 | \n\u2014 | \n(51,907) | \n\u2014 | \n(51,907) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(42,340) | \n\u2014 | \n\u2014 | \n(42,340) | \n\n\n\n
\n\n| At 31 December 2025 | \n1,081,649 | \n78,440 | \n179,182 | \n1,184 | \n1,340,455 | \n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 31 December 2025 | \n2,344,757 | \n114,636 | \n38,413 | \n865 | \n2,498,671 | \n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2024 | \n3,573,265 | \n143,375 | \n199,582 | \n1,495 | \n3,917,717 | \n\n\n\n
\n\n| Additions (Note 7(a)) | \n12,514 | \n36,230 | \n23,411 | \n83 | \n72,238 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(75,400) | \n(3,555) | \n(1,280) | \n\u2014 | \n(80,235) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(19,206) | \n\u2014 | \n\u2014 | \n(19,206) | \n\n\n\n
\n\n| At 31 December 2024 | \n3,510,379 | \n156,844 | \n221,713 | \n1,578 | \n3,890,514 | \n\n\n\n
\n\n| Accumulated depreciation and impairment charges | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 1 January 2024 | \n899,327 | \n75,216 | \n165,021 | \n531 | \n1,140,095 | \n\n\n\n
\n\n| Depreciation charge | \n139,048 | \n35,635 | \n39,311 | \n314 | \n214,308 | \n\n\n\n
\n\n| Disposal of vessels (Note 7(a)) | \n(49,219) | \n(1,746) | \n(1,280) | \n\u2014 | \n(52,245) | \n\n\n\n
\n\n| Write off on completion of dry docking cycle | \n\u2014 | \n(19,206) | \n\u2014 | \n\u2014 | \n(19,206) | \n\n\n\n
\n\n| At 31 December 2024 | \n989,156 | \n89,899 | \n203,052 | \n845 | \n1,282,952 | \n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| At 31 December 2024 | \n2,521,223 | \n66,945 | \n18,661 | \n733 | \n2,607,562 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n(a) Acquisitions and disposals:
\n
\nFor the financial years ended 2025 and 2024, the Group did not acquire any vessel from external parties.
\n
\nFor the financial year ended 2025, the Group disposed of four MR vessels to external parties (2024: disposed of one LR1 vessel and one MR vessel to
\nexternal parties).
\n
\nDuring the financial year ended 2024, the Group\u2019s LR1 vessel, Hafnia Shannon (formerly known as Hafnia Nile), was involved in a collision with another
\nvessel, resulting in extensive damage. As a result of the collision, the vessel was unable to resume operations until the necessary salvage operations and
\nrepairs were completed. The Group has incurred salvage and repair costs as at the balance sheet date but has insurance contracts under which it can make
\nclaims for compensation.
\n
\nThe Group will simultaneously record compensation receivable from the insurer when salvage costs are initially recognised as a provision, as the Group has
\ndetermined that a reimbursement right exists. For repair costs, which were recognized as separate loss events when incurred, the Group will simultaneously
\nrecord a compensation receivable from the insurer as the Group has determined that it has a right to exert a claim for compensation for the loss events.
\n
\nAs at 31 December 2025, the Group has recognized US$16.4 million of insurance receivables, which are predominantly in relation to salvage costs.
\n
\n
\n\n\n\n7. Property, plant and equipment (continued)
\n
\n(b) As at 31 December 2025 and 2024, the Group assessed whether its vessels had indicators of impairment by reference to internal and external factors
\naccording to its stated policy set out in Note 2.3(b).
\n
\nThe Group obtained valuation reports from independent ship brokers to assess whether the fair value of vessels exceeded their carrying values at the balance
\nsheet date. These valuations (which are considered a Level 2 measure of fair value) of the Group\u2019s vessels exceeded their respective carrying amounts. After
\nconsidering the macroeconomic and geopolitical factors affecting the product and chemical tanker businesses at the balance sheet date, the Group concluded
\nthat there were no indicators of impairment for the vessels owned and leased by the Group.
\n
\n(c) The Group has mortgaged vessels with a total carrying amount of US$1,982.2 million (2024: US$2,332.6 million) as security over the Group\u2019s bank
\nborrowings.
\n
\n(d) For the financial year ended 31 December 2025, the Group has revised the residual values of the Group\u2019s vessels for the financial year ended 31 December
\n2025 and prospectively adjusted for this revision as a change in accounting estimate beginning from 1 January 2025 in accordance with IAS 8 Accounting
\nPolicies, Changes in Accounting Estimates and Errors. Depreciation expense decreased by approximately US$5.2 million due to this revision in residual
\nvalues. This revision in residual values is expected to result in a reduction in depreciation expense over the remaining useful lives of the Group\u2019s vessels.
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag32": {
"value": "\n
\n\n
\n
\n
\n
\n
\n
\n
8. Derivative financial instruments
\n
\n
\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Assets | \nLiabilities | \nAssets | \nLiabilities | \n\n\n\n
\n\n\n\n\n\n\n| Cash flow hedges | \n | \n | \n | \n | \n\n\n\n
\n\n| - Interest rate swaps | \n8,007 | \n\u2014 | \n22,935 | \n\u2014 | \n\n\n\n
\n\n| Non-hedging instruments | \n | \n | \n | \n | \n\n\n\n
\n\n| - Forward freight agreements | \n590 | \n\u2014 | \n1,690 | \n891 | \n\n\n\n
\n\n| - Forward foreign exchange contracts | \n267 | \n163 | \n\u2014 | \n1,048 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n| Analysed as: | \n | \n | \n | \n | \n\n\n\n
\n\n| Non-current | \n2,627 | \n\u2014 | \n12,024 | \n\u2014 | \n\n\n\n
\n\n| Current | \n6,237 | \n163 | \n12,601 | \n1,939 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
Cash flow hedges
\n
\n
Interest rate derivatives
\n
\n
The Group has entered into interest rate swap contracts that qualify for hedge accounting. The Group pays interest at fixed rates varying from 1.38% to 3.02% (2024:
\n
0.46% to 3.02%) per annum and receives interest at a floating rate based on compounded SOFR with a credit adjustment spread, where applicable.
\n
\n
The notional principal amount of these outstanding interest rate swaps as at 31 December 2025 amounted to US$394.8 million (2024: US$506.2 million). Of these,
\n
US$94.8 million matures within one year and US$300.0 million matures within two to five years.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n
8. Derivative financial instruments (continued)
\n
\n
Non-hedging instruments
\n
\n
Forward foreign exchange contracts
\n
\n
The Group has entered into forward foreign exchange contracts to swap United States Dollars for Singapore Dollars and Danish Kroner with an external financial
\n
institution. The notional principal amounts of the outstanding forward foreign exchange contracts as at 31 December 2025 and 2024 comprise the following:
\n
\n
\n
\n\n\n| Currency | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Notional amounts in local currency | \nUS$ equivalent | \nNotional amounts in local currency | \nUS$ equivalent | \n\n\n\n
\n\n\n\n\n\n\n| Singapore Dollars | \n32,608 | \n25,508 | \n27,648 | \n21,039 | \n\n\n\n
\n\n| Danish Kroner | \n85,000 | \n13,339 | \n60,000 | \n8,818 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
As at 31 December 2025, these forward foreign exchange contracts will mature within 11 (2024: 12) months from the balance sheet date. No hedge accounting is
\n
adopted and the fair value changes of these forward exchange contracts are recorded in profit or loss.
\n
\n
Freight forward agreements
\n
\n
The Group has entered into a number of forward freight agreements in order to hedge its spot voyage exposure for its vessels trading in the pools. As at 31 December
\n
2025, the Group has outstanding positions with a notional amount of US$19.2 million (2024: US$79.7 million), which will mature in the next one year. No hedge
\n
accounting is adopted, and the fair value changes of these freight forward agreements are recorded in profit or loss.
\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag33": {
"value": "\n
\n\n
\n
\n
\n
\n
8. Derivative financial instruments
\n
\n
\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Assets | \nLiabilities | \nAssets | \nLiabilities | \n\n\n\n
\n\n\n\n\n\n\n| Cash flow hedges | \n | \n | \n | \n | \n\n\n\n
\n\n| - Interest rate swaps | \n8,007 | \n\u2014 | \n22,935 | \n\u2014 | \n\n\n\n
\n\n| Non-hedging instruments | \n | \n | \n | \n | \n\n\n\n
\n\n| - Forward freight agreements | \n590 | \n\u2014 | \n1,690 | \n891 | \n\n\n\n
\n\n| - Forward foreign exchange contracts | \n267 | \n163 | \n\u2014 | \n1,048 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n| Analysed as: | \n | \n | \n | \n | \n\n\n\n
\n\n| Non-current | \n2,627 | \n\u2014 | \n12,024 | \n\u2014 | \n\n\n\n
\n\n| Current | \n6,237 | \n163 | \n12,601 | \n1,939 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
Cash flow hedges
\n
\n
Interest rate derivatives
\n
\n
The Group has entered into interest rate swap contracts that qualify for hedge accounting. The Group pays interest at fixed rates varying from 1.38% to 3.02% (2024:
\n
0.46% to 3.02%) per annum and receives interest at a floating rate based on compounded SOFR with a credit adjustment spread, where applicable.
\n
\n
The notional principal amount of these outstanding interest rate swaps as at 31 December 2025 amounted to US$394.8 million (2024: US$506.2 million). Of these,
\n
US$94.8 million matures within one year and US$300.0 million matures within two to five years.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
8. Derivative financial instruments (continued)
\n
\n
Non-hedging instruments
\n
\n
Forward foreign exchange contracts
\n
\n
The Group has entered into forward foreign exchange contracts to swap United States Dollars for Singapore Dollars and Danish Kroner with an external financial
\n
institution. The notional principal amounts of the outstanding forward foreign exchange contracts as at 31 December 2025 and 2024 comprise the following:
\n
\n
\n
\n\n\n| Currency | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Notional amounts in local currency | \nUS$ equivalent | \nNotional amounts in local currency | \nUS$ equivalent | \n\n\n\n
\n\n\n\n\n\n\n| Singapore Dollars | \n32,608 | \n25,508 | \n27,648 | \n21,039 | \n\n\n\n
\n\n| Danish Kroner | \n85,000 | \n13,339 | \n60,000 | \n8,818 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
As at 31 December 2025, these forward foreign exchange contracts will mature within 11 (2024: 12) months from the balance sheet date. No hedge accounting is
\n
adopted and the fair value changes of these forward exchange contracts are recorded in profit or loss.
\n
\n
Freight forward agreements
\n
\n
The Group has entered into a number of forward freight agreements in order to hedge its spot voyage exposure for its vessels trading in the pools. As at 31 December
\n
2025, the Group has outstanding positions with a notional amount of US$19.2 million (2024: US$79.7 million), which will mature in the next one year. No hedge
\n
accounting is adopted, and the fair value changes of these freight forward agreements are recorded in profit or loss.
\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
9. Loans receivable from joint ventures
\n
\n
The Group and CSSC (Hong Kong) Shipping Company Limited (\u201cCSSC Shipping\u201d), SOCATRA and Simbolo Holdings Limited (\u201cSimbolo\u201d), are joint venture
\n
partners in Vista Shipping Pte. Ltd., Ecomar Shipholding S.A.S (\u201cEcomar\u201d); and Complexio Ltd. (\u201cComplexio\u201d) respectively.
\n
\n
As part of financing for the newbuilds under Vista and Ecomar, each joint venture partner provides to the joint venture a shareholder\u2019s loan to finance 50% of the
\n
initial payment instalments for the product tanker vessels. The Group has also provided shareholder loans in the form of convertible loan notes to Complexio to
\n
support its working capital requirements.
\n
\n
In 2025, the Group provided financing of US$10.9 million (2024: US$13.2 million) to the joint ventures.
\n
\n
The loans receivable from Vista and Ecomar are unsecured and have no fixed terms of repayment. The loans receivable from Vista bears interest at a fixed rate of
\n
5% per annum, while the loans receivable from Ecomar bears interest at a rate corresponding to the maximum deductible quarterly rate accepted by the French tax
\n
authorities. The loans receivable from Vista and Ecomar are subsequently measured at amortised cost and approximate their fair values.
\n
\n
The loans receivable from Complexio are unsecured, mature in March 2027 and bears interest at a fixed rate of 3% per annum. The Group has the option to convert
\n
its loans receivable to Complexio into equity upon maturity. The loans receivable from Complexio are subsequently measured at FVTPL and approximate their fair
\n
values.
\n
\n
As the Group does not expect the joint ventures to settle the loans within the next 12 months, the loans receivable are classified as \u201cnon-current\u201d receivables. In
\n
substance, the Group considers these loans receivable as an extension of the Group\u2019s investments in joint ventures.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
12. Trade and other receivables, and prepayments
\n
\n
\n
\n\n\n | \nNote | \n2025 | \n2024 | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| Current | \n | \n | \n | \n\n\n\n
\n\n| Trade receivables | \n | \n | \n | \n\n\n\n
\n\n| - related parties1, 2 | \n | \n2,075 | \n501 | \n\n\n\n
\n\n| - non-related parties | \n | \n320,619 | \n322,674 | \n\n\n\n
\n\n| Contract assets | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n | \n64,141 | \n80,838 | \n\n\n\n
\n\n| Less: Allowance made for trade receivables and contract assets | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n20(b) | \n\u2014 | \n\u2014 | \n\n\n\n
\n\n| Prepayments | \n | \n71,867 | \n16,159 | \n\n\n\n
\n\n| Other receivables | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n | \n63,252 | \n83,664 | \n\n\n\n
\n\n | \n | \n521,954 | \n503,836 | \n\n\n\n
\n\n| Non-current | \n | \n | \n | \n\n\n\n
\n\n| Prepayments | \n | \n1,320 | \n\u2014 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
1
\n
Related parties refer to joint ventures of the Group.
\n
\n
2
\n
Revisions were made to prior year comparatives as the Group has disclosed trade receivables with related parties that was not disclosed previously. These
\n
revisions are determined to be immaterial by the Group.
\n
\n
The carrying amounts of trade and other receivables, and prepayments, principally denominated in United States Dollars, approximate their fair values due to the
\n
short period to maturity.
\n
\n
Included within trade and other receivables, and prepayments as at the financial years ended 2025 and 2024 are contract assets. These contract assets relate to the
\n
Group\u2019s rights to consideration for proportional performance from voyage charters in progress at the balance sheet date. These contract assets are transferred to trade
\n
receivables when the rights to such consideration become unconditional, typically when the Group has satisfied its performance obligations upon completion of the
\n
voyage. As voyage charters in progress have an expected duration of less than one year, the Group applies the practical expedient available under IFRS 15 and does
\n
not disclose information about remaining performance obligations as at balance sheet date. There were no impairment losses recognised on contract assets (2024:
\n
US$Nil).
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
16. Borrowings
\n
\n
64,506
\n
19,233
\n
1,210
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Current | \n | \n | \n\n\n\n
\n\n| Bank borrowings | \n184,773 | \n252,556 | \n\n\n\n
\n\n| Sales and leaseback liabilities (accounted for as financing transaction) | \n5,925 | \n | \n\n\n\n
\n\n| Other lease liabilities | \n21,876 | \n | \n\n\n\n
\n\n | \n212,574 | \n336,295 | \n\n\n\n
\n\n| Non-current | \n | \n | \n\n\n\n
\n\n| Bank borrowings | \n863,352 | \n322,820 | \n\n\n\n
\n\n| Sales and leaseback liabilities (accounted for as financing transaction) | \n31,170 | \n461,924 | \n\n\n\n
\n\n| Other lease liabilities | \n15,880 | \n | \n\n\n\n
\n\n | \n910,402 | \n785,954 | \n\n\n\n
\n\n| Total borrowings | \n1,122,976 | \n1,122,249 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
Bank borrowings
\n
\n
As at 31 December 2025, bank borrowings consist of eight (2024: ten) credit facilities from external financial institutions. The table below summarises key
\n
information of the bank borrowings:
\n
\n
\n
\n\n\n| Facility amount | \nOutstanding amount US$\u2019000 | \nMaturity date | \n\n\n\n
\n\n\n\n\n\n\n| US$473 million facility | \n49,897 | \n | \n\n\n\n
\n\n| - US$413 million term loan | \n | \n2026 | \n\n\n\n
\n\n| - US$60 million revolving credit facility | \n | \n2026 | \n\n\n\n
\n\n| US$84 million facility | \n71,050 | \n2029 | \n\n\n\n
\n\n| US$40 million facility | \n33,007 | \n2029 | \n\n\n\n
\n\n| US$303 million facility | \n\u2014 | \n | \n\n\n\n
\n\n| - US$303 million revolving credit facility | \n | \n2029 | \n\n\n\n
\n\n| US$715 million facility | \n637,000 | \n | \n\n\n\n
\n\n| - US$715 million revolving credit facility | \n | \n2032 | \n\n\n\n
\n\n| Up to US$175 million borrowing base facility | \n47,500 | \n2026 | \n\n\n\n
\n\n| Up to US$175 million borrowing base facility (with an accordion option of up to US$75 million) | \n57,000 | \n2026 | \n\n\n\n
\n\n| US$175 million facility | \n160,000 | \n | \n\n\n\n
\n\n| - US$175 million revolving credit facility | \n | \n2032 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
The Group\u2019s revolving credit facilities will be available for utilisation if there is no event of default or default which is continuing or would result from the proposed
\n
utilisation or under the existing utilisations; and relevant conditions are met. The Group pays commitment fees to have these revolving credit facilities which are
\n
between 35-40% of the facilities\u2019 margin.
\n
\n
On 10 December 2025, the Group entered into a US$175 million revolving credit facility.
\n
\n
On 24 November 2025, the US$39 million facility term loan tranche matured.
\n
\n
On 22 August 2025, the US$39 million facility revolving credit facility tranche matured.
\n
\n
On 21 July 2025, the Group refinanced its US$216 million and US$84 million facilities into a US$715 million facility.
\n
\n
On 30 June 2025, the Group cancelled its US$374 million facility.
\n
\n
On 27 May 2025, the Group partially cancelled its US$473 million facility revolving credit facility tranche.
\n
\n
On 11 July 2024, the Group refinanced its US$106 million facility into a US$84 million facility.
\n
\n
\n\n\n
\n\n\n\n
\n\n
16. Borrowings (continued)
\n
\n
Sales and leaseback liabilities (accounted for as financing transaction)
\n
\n
As of 31 December 2025, the sales and leaseback liabilities (accounted for as financing transaction) consist of various facilities provided by external leasing houses
\n
under sale-and-leaseback contracts. Under these contracts, the vessels were legally sold to external leasing houses and leased back by Hafnia. The sale of vessels
\n
under these sales and leaseback arrangements did not meet the criteria for sale as prescribed by IFRS 15 Revenue with customers as the Group has assessed that there
\n
was no transfer of control of the vessels. The Group still has the present right to direct the use of the vessels and to obtain the remaining economic benefits from the
\n
vessels. The Group also has the option/obligation to repurchase the vessels from the leasing houses. As a result of the assessment performed, the vessels were not
\n
derecognised from the Group\u2019s balance sheet. These transactions were treated as financing arrangements since lease inception, with the proceeds received from the
\n
external leasing houses reflected as sales and leaseback liabilities, which were accounted for as financing transactions.
\n
\n
During the financial year ended 2025, The Group exercised the purchase options on twenty one of its existing sales and leaseback financings with CSSC (Hong
\n
Kong) Shipping Company Limited, ICBC Financial Leasing, CMB Financial Leasing, Ocean Yield Limited and Sole Shipping. These transactions were accounted
\n
for as an extinguishment of existing sales and leaseback liabilities (accounted for as financing transaction).
\n
\n
During the financial year ended 2024, The Group also exercised the purchase options on six of its existing sales and leaseback financings with Jiangsu Financial
\n
Lease Co Limited and CSSC (Hong Kong) Shipping Company Limited. These transactions were accounted for as an extinguishment of existing sales and leaseback
\n
liabilities (accounted for as financing transaction).
\n
\n
\n\n\n| Facility amount | \nOutstanding amount US$\u2019000 | \nMaturity date | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| CMB finance lease | \n15,179 | \n2033 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Hafnia Tankers finance leases | \n21,917 | \n2029 \u2013 2030 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Interest rates
\n
\n
The weighted average effective interest rates per annum of total borrowings at the balance sheet date are as follows:
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Bank borrowings | \n5.3% | \n6.8% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and leaseback liabilities (accounted for as financing transaction) | \n5.8% | \n6.9% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
The exposure of borrowings to interest rate risk is disclosed in Note 20.
\n
\n
Maturity of borrowings
\n
\n
The non-current borrowings have the following maturity:
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Later than one year and not later than five years | \n459,412 | \n517,013 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Later than five years | \n450,990 | \n268,941 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n910,402 | \n785,954 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Carrying amounts and fair values
\n
\n
The carrying values of the bank borrowings and sales and leaseback liabilities (accounted for as financing transaction) approximate their fair values.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
16. Borrowings (continued)
\n
Financial and non-financial covenants
\n
The Group has bank borrowings and sale and leaseback liabilities that contain financial and non-financial covenants. Any breach of covenants will result in bank borrowings and sale
\n
and leaseback liabilities becoming payable on demand. The Group was in compliance with financial and non-financial covenants as at 31 December 2025 and 31 December 2024.
\n
\n\n\n\n
\n
\n
\n
\n
\n
17. Trade and other payables, and provisions
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n21,751 | \n27,046 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n218,100 | \n166,384 | \n\n\n\n\n\n\n
\n\n| Accrued operating expenses | \n109,671 | \n118,153 | \n\n\n\n\n\n\n
\n\n| Other payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n\u2014 | \n32 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n1,213 | \n1,224 | \n\n\n\n\n\n\n
\n\n| Provisions | \n3,416 | \n\u2014 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n| Classified as: | \n | \n | \n\n\n\n\n\n\n
\n\n| Current | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
1
\n
Related parties refer to joint ventures of the Group and subsidiaries of the holding companies that have significant influence in the Group.
\n
The carrying amounts of trade and other payables, principally denominated in United States Dollars, approximate their fair values due to the short period to maturity.
\n
The trade and other payables due to related parties are unsecured and interest-free.
\n
The provision is related to an ongoing legal dispute. The Group\u2019s legal counsel has advised that there is presently too much factual uncertainty to reliably predict the outcome of this
\n
claim.
\n
Information about the Group\u2019s exposure to currency and liquidity risks is included in Note 20.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag34": {
"value": "\n
\n\n
\n
\n
8. Derivative financial instruments
\n
\n
\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Assets | \nLiabilities | \nAssets | \nLiabilities | \n\n\n\n
\n\n\n\n\n\n\n| Cash flow hedges | \n | \n | \n | \n | \n\n\n\n
\n\n| - Interest rate swaps | \n8,007 | \n\u2014 | \n22,935 | \n\u2014 | \n\n\n\n
\n\n| Non-hedging instruments | \n | \n | \n | \n | \n\n\n\n
\n\n| - Forward freight agreements | \n590 | \n\u2014 | \n1,690 | \n891 | \n\n\n\n
\n\n| - Forward foreign exchange contracts | \n267 | \n163 | \n\u2014 | \n1,048 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n| Analysed as: | \n | \n | \n | \n | \n\n\n\n
\n\n| Non-current | \n2,627 | \n\u2014 | \n12,024 | \n\u2014 | \n\n\n\n
\n\n| Current | \n6,237 | \n163 | \n12,601 | \n1,939 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
Cash flow hedges
\n
\n
Interest rate derivatives
\n
\n
The Group has entered into interest rate swap contracts that qualify for hedge accounting. The Group pays interest at fixed rates varying from 1.38% to 3.02% (2024:
\n
0.46% to 3.02%) per annum and receives interest at a floating rate based on compounded SOFR with a credit adjustment spread, where applicable.
\n
\n
The notional principal amount of these outstanding interest rate swaps as at 31 December 2025 amounted to US$394.8 million (2024: US$506.2 million). Of these,
\n
US$94.8 million matures within one year and US$300.0 million matures within two to five years.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
8. Derivative financial instruments (continued)
\n
\n
Non-hedging instruments
\n
\n
Forward foreign exchange contracts
\n
\n
The Group has entered into forward foreign exchange contracts to swap United States Dollars for Singapore Dollars and Danish Kroner with an external financial
\n
institution. The notional principal amounts of the outstanding forward foreign exchange contracts as at 31 December 2025 and 2024 comprise the following:
\n
\n
\n
\n\n\n| Currency | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Notional amounts in local currency | \nUS$ equivalent | \nNotional amounts in local currency | \nUS$ equivalent | \n\n\n\n
\n\n\n\n\n\n\n| Singapore Dollars | \n32,608 | \n25,508 | \n27,648 | \n21,039 | \n\n\n\n
\n\n| Danish Kroner | \n85,000 | \n13,339 | \n60,000 | \n8,818 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
As at 31 December 2025, these forward foreign exchange contracts will mature within 11 (2024: 12) months from the balance sheet date. No hedge accounting is
\n
adopted and the fair value changes of these forward exchange contracts are recorded in profit or loss.
\n
\n
Freight forward agreements
\n
\n
The Group has entered into a number of forward freight agreements in order to hedge its spot voyage exposure for its vessels trading in the pools. As at 31 December
\n
2025, the Group has outstanding positions with a notional amount of US$19.2 million (2024: US$79.7 million), which will mature in the next one year. No hedge
\n
accounting is adopted, and the fair value changes of these freight forward agreements are recorded in profit or loss.
\n
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag35": {
"value": "\n
\n\n
8. Derivative financial instruments
\n
\n
\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Assets | \nLiabilities | \nAssets | \nLiabilities | \n\n\n\n
\n\n\n\n\n\n\n| Cash flow hedges | \n | \n | \n | \n | \n\n\n\n
\n\n| - Interest rate swaps | \n8,007 | \n\u2014 | \n22,935 | \n\u2014 | \n\n\n\n
\n\n| Non-hedging instruments | \n | \n | \n | \n | \n\n\n\n
\n\n| - Forward freight agreements | \n590 | \n\u2014 | \n1,690 | \n891 | \n\n\n\n
\n\n| - Forward foreign exchange contracts | \n267 | \n163 | \n\u2014 | \n1,048 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n| Analysed as: | \n | \n | \n | \n | \n\n\n\n
\n\n| Non-current | \n2,627 | \n\u2014 | \n12,024 | \n\u2014 | \n\n\n\n
\n\n| Current | \n6,237 | \n163 | \n12,601 | \n1,939 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
Cash flow hedges
\n
\n
Interest rate derivatives
\n
\n
The Group has entered into interest rate swap contracts that qualify for hedge accounting. The Group pays interest at fixed rates varying from 1.38% to 3.02% (2024:
\n
0.46% to 3.02%) per annum and receives interest at a floating rate based on compounded SOFR with a credit adjustment spread, where applicable.
\n
\n
The notional principal amount of these outstanding interest rate swaps as at 31 December 2025 amounted to US$394.8 million (2024: US$506.2 million). Of these,
\n
US$94.8 million matures within one year and US$300.0 million matures within two to five years.
\n
\n\n\n
\n\n\n\n
\n\n
8. Derivative financial instruments (continued)
\n
\n
Non-hedging instruments
\n
\n
Forward foreign exchange contracts
\n
\n
The Group has entered into forward foreign exchange contracts to swap United States Dollars for Singapore Dollars and Danish Kroner with an external financial
\n
institution. The notional principal amounts of the outstanding forward foreign exchange contracts as at 31 December 2025 and 2024 comprise the following:
\n
\n
\n
\n\n\n| Currency | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Notional amounts in local currency | \nUS$ equivalent | \nNotional amounts in local currency | \nUS$ equivalent | \n\n\n\n
\n\n\n\n\n\n\n| Singapore Dollars | \n32,608 | \n25,508 | \n27,648 | \n21,039 | \n\n\n\n
\n\n| Danish Kroner | \n85,000 | \n13,339 | \n60,000 | \n8,818 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
As at 31 December 2025, these forward foreign exchange contracts will mature within 11 (2024: 12) months from the balance sheet date. No hedge accounting is
\n
adopted and the fair value changes of these forward exchange contracts are recorded in profit or loss.
\n
\n
Freight forward agreements
\n
\n
The Group has entered into a number of forward freight agreements in order to hedge its spot voyage exposure for its vessels trading in the pools. As at 31 December
\n
2025, the Group has outstanding positions with a notional amount of US$19.2 million (2024: US$79.7 million), which will mature in the next one year. No hedge
\n
accounting is adopted, and the fair value changes of these freight forward agreements are recorded in profit or loss.
\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag36": {
"value": "\n8. Derivative financial instruments
\n
\n\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Assets | \nLiabilities | \nAssets | \nLiabilities | \n\n\n\n
\n\n\n\n\n\n\n| Cash flow hedges | \n | \n | \n | \n | \n\n\n\n
\n\n| - Interest rate swaps | \n8,007 | \n\u2014 | \n22,935 | \n\u2014 | \n\n\n\n
\n\n| Non-hedging instruments | \n | \n | \n | \n | \n\n\n\n
\n\n| - Forward freight agreements | \n590 | \n\u2014 | \n1,690 | \n891 | \n\n\n\n
\n\n| - Forward foreign exchange contracts | \n267 | \n163 | \n\u2014 | \n1,048 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n| Analysed as: | \n | \n | \n | \n | \n\n\n\n
\n\n| Non-current | \n2,627 | \n\u2014 | \n12,024 | \n\u2014 | \n\n\n\n
\n\n| Current | \n6,237 | \n163 | \n12,601 | \n1,939 | \n\n\n\n
\n\n | \n8,864 | \n163 | \n24,625 | \n1,939 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\nCash flow hedges
\n
\nInterest rate derivatives
\n
\nThe Group has entered into interest rate swap contracts that qualify for hedge accounting. The Group pays interest at fixed rates varying from 1.38% to 3.02% (2024:
\n0.46% to 3.02%) per annum and receives interest at a floating rate based on compounded SOFR with a credit adjustment spread, where applicable.
\n
\nThe notional principal amount of these outstanding interest rate swaps as at 31 December 2025 amounted to US$394.8 million (2024: US$506.2 million). Of these,
\nUS$94.8 million matures within one year and US$300.0 million matures within two to five years.
\n
\n\n\n\n8. Derivative financial instruments (continued)
\n
\nNon-hedging instruments
\n
\nForward foreign exchange contracts
\n
\nThe Group has entered into forward foreign exchange contracts to swap United States Dollars for Singapore Dollars and Danish Kroner with an external financial
\ninstitution. The notional principal amounts of the outstanding forward foreign exchange contracts as at 31 December 2025 and 2024 comprise the following:
\n
\n\n
\n\n\n| Currency | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n
\n\n| Notional amounts in local currency | \nUS$ equivalent | \nNotional amounts in local currency | \nUS$ equivalent | \n\n\n\n
\n\n\n\n\n\n\n| Singapore Dollars | \n32,608 | \n25,508 | \n27,648 | \n21,039 | \n\n\n\n
\n\n| Danish Kroner | \n85,000 | \n13,339 | \n60,000 | \n8,818 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\nAs at 31 December 2025, these forward foreign exchange contracts will mature within 11 (2024: 12) months from the balance sheet date. No hedge accounting is
\nadopted and the fair value changes of these forward exchange contracts are recorded in profit or loss.
\n
\nFreight forward agreements
\n
\nThe Group has entered into a number of forward freight agreements in order to hedge its spot voyage exposure for its vessels trading in the pools. As at 31 December
\n2025, the Group has outstanding positions with a notional amount of US$19.2 million (2024: US$79.7 million), which will mature in the next one year. No hedge
\naccounting is adopted, and the fair value changes of these freight forward agreements are recorded in profit or loss.
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag43": {
"value": "\n
\n\n
\n
\n
9. Loans receivable from joint ventures
\n
\n
The Group and CSSC (Hong Kong) Shipping Company Limited (\u201cCSSC Shipping\u201d), SOCATRA and Simbolo Holdings Limited (\u201cSimbolo\u201d), are joint venture
\n
partners in Vista Shipping Pte. Ltd., Ecomar Shipholding S.A.S (\u201cEcomar\u201d); and Complexio Ltd. (\u201cComplexio\u201d) respectively.
\n
\n
As part of financing for the newbuilds under Vista and Ecomar, each joint venture partner provides to the joint venture a shareholder\u2019s loan to finance 50% of the
\n
initial payment instalments for the product tanker vessels. The Group has also provided shareholder loans in the form of convertible loan notes to Complexio to
\n
support its working capital requirements.
\n
\n
In 2025, the Group provided financing of US$10.9 million (2024: US$13.2 million) to the joint ventures.
\n
\n
The loans receivable from Vista and Ecomar are unsecured and have no fixed terms of repayment. The loans receivable from Vista bears interest at a fixed rate of
\n
5% per annum, while the loans receivable from Ecomar bears interest at a rate corresponding to the maximum deductible quarterly rate accepted by the French tax
\n
authorities. The loans receivable from Vista and Ecomar are subsequently measured at amortised cost and approximate their fair values.
\n
\n
The loans receivable from Complexio are unsecured, mature in March 2027 and bears interest at a fixed rate of 3% per annum. The Group has the option to convert
\n
its loans receivable to Complexio into equity upon maturity. The loans receivable from Complexio are subsequently measured at FVTPL and approximate their fair
\n
values.
\n
\n
As the Group does not expect the joint ventures to settle the loans within the next 12 months, the loans receivable are classified as \u201cnon-current\u201d receivables. In
\n
substance, the Group considers these loans receivable as an extension of the Group\u2019s investments in joint ventures.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n10. Joint ventures
\n
\nInterest in joint ventures
\n
\nThe main joint ventures of the Group, all of which are equity-accounted are Vista Shipping Pte. Ltd. (\u201cVista Shipping\u201d), domiciled in Singapore; H&A Shipping
\nPte. Ltd. (\u201cH&A Shipping\u201d), domiciled in Singapore; and Ecomar Shipholding S.A.S (\u201cEcomar\u201d), domiciled in France.
\n
\nThe entities are structured as separate vehicles in shipowning, with the Group having residual interest in their net assets. Accordingly, the Group has classified its
\ninterest in the three entities as joint ventures.
\n
\nThe following tables summarise the financial information of the material joint ventures as included in its own consolidated financial statements. The tables also
\nreconcile the summarised financial information to the carrying amount of the Group\u2019s interest in the joint ventures.
\n
\n(1) Vista Shipping
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Percentage ownership interest | \n50% | \n50% | \n\n\n\n
\n\n| Non-current assets | \n413,507 | \n427,959 | \n\n\n\n
\n\n| Current assets | \n43,119 | \n63,657 | \n\n\n\n
\n\n| Non-current liabilities | \n(265,854) | \n(317,722) | \n\n\n\n
\n\n| Current liabilities | \n(28,904) | \n(45,350) | \n\n\n\n
\n\n| Net assets (100%) | \n161,868 | \n128,544 | \n\n\n\n
\n\n| Group\u2019s share of net assets (50%) | \n80,934 | \n64,272 | \n\n\n\n
\n\n| Hedging reserve | \n41 | \n\u2014 | \n\n\n\n
\n\n| Carrying amount of interest in joint venture | \n80,975 | \n64,272 | \n\n\n\n
\n\n| Revenue | \n99,293 | \n112,907 | \n\n\n\n
\n\n| Other income | \n2,972 | \n2,623 | \n\n\n\n
\n\n| Expenses | \n(68,854) | \n(73,951) | \n\n\n\n
\n\n| Profit and total comprehensive income (100%) | \n33,411 | \n41,579 | \n\n\n\n
\n\n| Profit and total comprehensive income (50%) | \n16,706 | \n20,790 | \n\n\n\n
\n\n| Adjustment to previously recognised share of profit from prior year | \n\u2014 | \n35 | \n\n\n\n
\n\n| Group\u2019s share of total comprehensive income (50%) | \n16,706 | \n20,825 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n
\n10. Joint ventures (continued)
\n
\n(2) H&A Shipping
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Percentage ownership interest | \n50% | \n50% | \n\n\n\n
\n\n| Non-current assets | \n59,271 | \n59,892 | \n\n\n\n
\n\n| Current assets | \n5,071 | \n5,388 | \n\n\n\n
\n\n| Non-current liabilities | \n(41,151) | \n(46,093) | \n\n\n\n
\n\n| Current liabilities | \n(4,731) | \n(4,940) | \n\n\n\n
\n\n| Net assets (100%) | \n18,460 | \n14,247 | \n\n\n\n
\n\n| Group\u2019s share of net assets (50%) | \n9,230 | \n7,124 | \n\n\n\n
\n\n| Shareholder\u2019s loans | \n5,308 | \n6,308 | \n\n\n\n
\n\n| Alignment of accounting policies | \n20 | \n1,153 | \n\n\n\n
\n\n| Carrying amount of interest in joint venture | \n14,558 | \n14,585 | \n\n\n\n
\n\n| Revenue | \n11,069 | \n11,459 | \n\n\n\n
\n\n| Other income | \n1,496 | \n1,866 | \n\n\n\n
\n\n| Expenses | \n(9,377) | \n(10,791) | \n\n\n\n
\n\n| Profit and total comprehensive income (100%) | \n3,188 | \n2,534 | \n\n\n\n
\n\n| Profit and total comprehensive income (50%) | \n1,594 | \n1,267 | \n\n\n\n
\n\n| Adjustment to previously recognised share of profit from prior year | \n(474) | \n\u2014 | \n\n\n\n
\n\n| Alignment of accounting policies | \n(147) | \n147 | \n\n\n\n
\n\n| Group\u2019s share of total comprehensive income (50%) | \n973 | \n1,414 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n(3) Ecomar
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Percentage ownership interest | \n50% | \n50% | \n\n\n\n
\n\n| Non-current assets | \n185,498 | \n68,964 | \n\n\n\n
\n\n| Current assets | \n13,872 | \n4,928 | \n\n\n\n
\n\n| Non-current liabilities | \n(172,098) | \n(77,032) | \n\n\n\n
\n\n| Current liabilities | \n(32,795) | \n\u2014 | \n\n\n\n
\n\n| Net liabilities (100%) | \n(5,523) | \n(3,140) | \n\n\n\n
\n\n| Group\u2019s share of net liabilities (50%) | \n(2,762) | \n(1,570) | \n\n\n\n
\n\n| Unrecognised share of losses | \n2,762 | \n1,633 | \n\n\n\n
\n\n| Translation reserve | \n\u2014 | \n(63) | \n\n\n\n
\n\n| Carrying amount of interest in joint venture | \n\u2014 | \n\u2014 | \n\n\n\n
\n\n| Revenue | \n20,549 | \n\u2014 | \n\n\n\n
\n\n| Other income | \n1,717 | \n32 | \n\n\n\n
\n\n| Expenses | \n(24,490) | \n(3,321) | \n\n\n\n
\n\n| Loss and total comprehensive loss (100%) | \n(2,224) | \n(3,289) | \n\n\n\n
\n\n| Loss and total comprehensive loss (50%) | \n(1,112) | \n(1,645) | \n\n\n\n
\n\n| Adjustment to previously recognised share of loss from prior year | \n(13) | \n\u2014 | \n\n\n\n
\n\n| Unrecognised share of loss for the current year | \n1,125 | \n1,633 | \n\n\n\n
\n\n| Group\u2019s share of total comprehensive loss (50%) | \n\u2014 | \n(12) | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\nThe Group has a number of immaterial joint ventures. The following table summarises, in aggregate, the carrying amount and share of profit of these joint ventures
\nthat are accounted for using the equity method:
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Carrying amount of interest in immaterial joint ventures | \n2,288 | \n2,514 | \n\n\n\n
\n\n| Group\u2019s share of total comprehensive loss | \n(489) | \n(1,712) | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag44": {
"value": "\n
\n\n
9. Loans receivable from joint ventures
\n
\n
The Group and CSSC (Hong Kong) Shipping Company Limited (\u201cCSSC Shipping\u201d), SOCATRA and Simbolo Holdings Limited (\u201cSimbolo\u201d), are joint venture
\n
partners in Vista Shipping Pte. Ltd., Ecomar Shipholding S.A.S (\u201cEcomar\u201d); and Complexio Ltd. (\u201cComplexio\u201d) respectively.
\n
\n
As part of financing for the newbuilds under Vista and Ecomar, each joint venture partner provides to the joint venture a shareholder\u2019s loan to finance 50% of the
\n
initial payment instalments for the product tanker vessels. The Group has also provided shareholder loans in the form of convertible loan notes to Complexio to
\n
support its working capital requirements.
\n
\n
In 2025, the Group provided financing of US$10.9 million (2024: US$13.2 million) to the joint ventures.
\n
\n
The loans receivable from Vista and Ecomar are unsecured and have no fixed terms of repayment. The loans receivable from Vista bears interest at a fixed rate of
\n
5% per annum, while the loans receivable from Ecomar bears interest at a rate corresponding to the maximum deductible quarterly rate accepted by the French tax
\n
authorities. The loans receivable from Vista and Ecomar are subsequently measured at amortised cost and approximate their fair values.
\n
\n
The loans receivable from Complexio are unsecured, mature in March 2027 and bears interest at a fixed rate of 3% per annum. The Group has the option to convert
\n
its loans receivable to Complexio into equity upon maturity. The loans receivable from Complexio are subsequently measured at FVTPL and approximate their fair
\n
values.
\n
\n
As the Group does not expect the joint ventures to settle the loans within the next 12 months, the loans receivable are classified as \u201cnon-current\u201d receivables. In
\n
substance, the Group considers these loans receivable as an extension of the Group\u2019s investments in joint ventures.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag45": {
"value": "\n9. Loans receivable from joint ventures
\n
\nThe Group and CSSC (Hong Kong) Shipping Company Limited (\u201cCSSC Shipping\u201d), SOCATRA and Simbolo Holdings Limited (\u201cSimbolo\u201d), are joint venture
\npartners in Vista Shipping Pte. Ltd., Ecomar Shipholding S.A.S (\u201cEcomar\u201d); and Complexio Ltd. (\u201cComplexio\u201d) respectively.
\n
\nAs part of financing for the newbuilds under Vista and Ecomar, each joint venture partner provides to the joint venture a shareholder\u2019s loan to finance 50% of the
\ninitial payment instalments for the product tanker vessels. The Group has also provided shareholder loans in the form of convertible loan notes to Complexio to
\nsupport its working capital requirements.
\n
\nIn 2025, the Group provided financing of US$10.9 million (2024: US$13.2 million) to the joint ventures.
\n
\nThe loans receivable from Vista and Ecomar are unsecured and have no fixed terms of repayment. The loans receivable from Vista bears interest at a fixed rate of
\n5% per annum, while the loans receivable from Ecomar bears interest at a rate corresponding to the maximum deductible quarterly rate accepted by the French tax
\nauthorities. The loans receivable from Vista and Ecomar are subsequently measured at amortised cost and approximate their fair values.
\n
\nThe loans receivable from Complexio are unsecured, mature in March 2027 and bears interest at a fixed rate of 3% per annum. The Group has the option to convert
\nits loans receivable to Complexio into equity upon maturity. The loans receivable from Complexio are subsequently measured at FVTPL and approximate their fair
\nvalues.
\n
\nAs the Group does not expect the joint ventures to settle the loans within the next 12 months, the loans receivable are classified as \u201cnon-current\u201d receivables. In
\nsubstance, the Group considers these loans receivable as an extension of the Group\u2019s investments in joint ventures.
\n
\n\n\n\n
\n\n
12. Trade and other receivables, and prepayments
\n
\n
\n
\n\n\n | \nNote | \n2025 | \n2024 | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| Current | \n | \n | \n | \n\n\n\n
\n\n| Trade receivables | \n | \n | \n | \n\n\n\n
\n\n| - related parties1, 2 | \n | \n2,075 | \n501 | \n\n\n\n
\n\n| - non-related parties | \n | \n320,619 | \n322,674 | \n\n\n\n
\n\n| Contract assets | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n | \n64,141 | \n80,838 | \n\n\n\n
\n\n| Less: Allowance made for trade receivables and contract assets | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n20(b) | \n\u2014 | \n\u2014 | \n\n\n\n
\n\n| Prepayments | \n | \n71,867 | \n16,159 | \n\n\n\n
\n\n| Other receivables | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n | \n63,252 | \n83,664 | \n\n\n\n
\n\n | \n | \n521,954 | \n503,836 | \n\n\n\n
\n\n| Non-current | \n | \n | \n | \n\n\n\n
\n\n| Prepayments | \n | \n1,320 | \n\u2014 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
1
\n
Related parties refer to joint ventures of the Group.
\n
\n
2
\n
Revisions were made to prior year comparatives as the Group has disclosed trade receivables with related parties that was not disclosed previously. These
\n
revisions are determined to be immaterial by the Group.
\n
\n
The carrying amounts of trade and other receivables, and prepayments, principally denominated in United States Dollars, approximate their fair values due to the
\n
short period to maturity.
\n
\n
Included within trade and other receivables, and prepayments as at the financial years ended 2025 and 2024 are contract assets. These contract assets relate to the
\n
Group\u2019s rights to consideration for proportional performance from voyage charters in progress at the balance sheet date. These contract assets are transferred to trade
\n
receivables when the rights to such consideration become unconditional, typically when the Group has satisfied its performance obligations upon completion of the
\n
voyage. As voyage charters in progress have an expected duration of less than one year, the Group applies the practical expedient available under IFRS 15 and does
\n
not disclose information about remaining performance obligations as at balance sheet date. There were no impairment losses recognised on contract assets (2024:
\n
US$Nil).
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag48": {
"value": "\n
\n11. Inventories
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Fuel oil | \n60,517 | \n84,984 | \n\n\n\n
\n\n| Lubricating oils | \n8,510 | \n9,171 | \n\n\n\n
\n\n | \n69,027 | \n94,155 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\nThe cost of inventories recognised as expenses included in \u201cvoyage expenses (Hafnia Vessels and TC Vessels)\u201d amounted to US$267.7 million (2024: US$357.5
\nmillion); and included in \u201cvoyage expenses (External Vessels in Disponent-Owner Pools)\u201d amounted to US$190.6 (2024: US$190.1 million). There was no write
\ndown of inventory to net realisable values as at the respective financial years ended 2024 and 2025.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag51": {
"value": "\n12. Trade and other receivables, and prepayments
\n
\n\n
\n\n\n | \nNote | \n2025 | \n2024 | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| Current | \n | \n | \n | \n\n\n\n
\n\n| Trade receivables | \n | \n | \n | \n\n\n\n
\n\n| - related parties1, 2 | \n | \n2,075 | \n501 | \n\n\n\n
\n\n| - non-related parties | \n | \n320,619 | \n322,674 | \n\n\n\n
\n\n| Contract assets | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n | \n64,141 | \n80,838 | \n\n\n\n
\n\n| Less: Allowance made for trade receivables and contract assets | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n20(b) | \n\u2014 | \n\u2014 | \n\n\n\n
\n\n| Prepayments | \n | \n71,867 | \n16,159 | \n\n\n\n
\n\n| Other receivables | \n | \n | \n | \n\n\n\n
\n\n| - non-related parties | \n | \n63,252 | \n83,664 | \n\n\n\n
\n\n | \n | \n521,954 | \n503,836 | \n\n\n\n
\n\n| Non-current | \n | \n | \n | \n\n\n\n
\n\n| Prepayments | \n | \n1,320 | \n\u2014 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n1
\n Related parties refer to joint ventures of the Group.
\n
\n2
\n Revisions were made to prior year comparatives as the Group has disclosed trade receivables with related parties that was not disclosed previously. These
\nrevisions are determined to be immaterial by the Group.
\n
\nThe carrying amounts of trade and other receivables, and prepayments, principally denominated in United States Dollars, approximate their fair values due to the
\nshort period to maturity.
\n
\nIncluded within trade and other receivables, and prepayments as at the financial years ended 2025 and 2024 are contract assets. These contract assets relate to the
\nGroup\u2019s rights to consideration for proportional performance from voyage charters in progress at the balance sheet date. These contract assets are transferred to trade
\nreceivables when the rights to such consideration become unconditional, typically when the Group has satisfied its performance obligations upon completion of the
\nvoyage. As voyage charters in progress have an expected duration of less than one year, the Group applies the practical expedient available under IFRS 15 and does
\nnot disclose information about remaining performance obligations as at balance sheet date. There were no impairment losses recognised on contract assets (2024:
\nUS$Nil).
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag52": {
"value": "\n
\n\n
13. Cash and cash equivalents including restricted cash
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Cash at bank and on hand | \n103,609 | \n195,271 | \n\n\n\n
\n\n| Cash retained in the commercial pools | \n88,966 | \n88,297 | \n\n\n\n
\n\n| Restricted cash | \n10,000 | \n13,542 | \n\n\n\n
\n\n | \n202,575 | \n297,110 | \n\n\n\n
\n\n| Less: Restricted cash | \n(10,000) | \n(13,542) | \n\n\n\n
\n\n| Cash and cash equivalents | \n192,575 | \n283,568 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
Cash at bank and on hand includes fixed deposits placed in various financial institutions, which bear interest from 3.68% to 4.35% (2024: 4.00% to 5.48%), with
\n
varying periods to maturity.
\n
\n
For the financial years ended 2025 and 2024, the restricted cash represents amounts placed in debt service reserve accounts for sale and leaseback financing, and
\n
cash from FFA collateral accounts. During the financial year 2025, the debt service reserve account for the sale and leaseback financing was fully released. This
\n
restricted cash is not available to finance the Group\u2019s day to day operations.
\n
\n
The cash retained in the commercial pools represents cash in the pool bank accounts that are opened in the name of the Group\u2019s pool management company and can
\n
only be used for the operation of vessels within the commercial pools.
\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag53": {
"value": "\n13. Cash and cash equivalents including restricted cash
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Cash at bank and on hand | \n103,609 | \n195,271 | \n\n\n\n
\n\n| Cash retained in the commercial pools | \n88,966 | \n88,297 | \n\n\n\n
\n\n| Restricted cash | \n10,000 | \n13,542 | \n\n\n\n
\n\n | \n202,575 | \n297,110 | \n\n\n\n
\n\n| Less: Restricted cash | \n(10,000) | \n(13,542) | \n\n\n\n
\n\n| Cash and cash equivalents | \n192,575 | \n283,568 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\nCash at bank and on hand includes fixed deposits placed in various financial institutions, which bear interest from 3.68% to 4.35% (2024: 4.00% to 5.48%), with
\nvarying periods to maturity.
\n
\nFor the financial years ended 2025 and 2024, the restricted cash represents amounts placed in debt service reserve accounts for sale and leaseback financing, and
\ncash from FFA collateral accounts. During the financial year 2025, the debt service reserve account for the sale and leaseback financing was fully released. This
\nrestricted cash is not available to finance the Group\u2019s day to day operations.
\n
\nThe cash retained in the commercial pools represents cash in the pool bank accounts that are opened in the name of the Group\u2019s pool management company and can
\nonly be used for the operation of vessels within the commercial pools.
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag54": {
"value": "\n
\n\n
\n
\n
14. Share capital
\n
\n
\n
\n\n\n | \n | \nShare | \nShare | \n | \n\n\n\n
\n\n | \nNumber of | \ncapital | \npremium | \nTotal | \n\n\n\n
\n\n | \noutstanding shares | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| At 1 January 2025 and 31 December 2025 | \n512,563,532 | \n1,093,055 | \n\u2014 | \n1,093,055 | \n\n\n\n
\n\n| At 1 January 2024 | \n506,820,170 | \n5,069 | \n1,044,849 | \n1,049,918 | \n\n\n\n
\n\n| Issuance of shares | \n5,743,362 | \n57 | \n43,080 | \n43,137 | \n\n\n\n
\n\n| Effect of re-domiciliation1 | \n\u2014 | \n1,087,929 | \n(1,087,929) | \n\u2014 | \n\n\n\n
\n\n| At 31 December 2024 | \n512,563,532 | \n1,093,055 | \n\u2014 | \n1,093,055 | \n\n\n\n
\n\n| At 1 January 2023 | \n503,388,593 | \n5,035 | \n1,023,996 | \n1,029,031 | \n\n\n\n
\n\n| Issuance of shares | \n3,431,577 | \n34 | \n20,853 | \n20,887 | \n\n\n\n
\n\n| At 31 December 2023 | \n506,820,170 | \n5,069 | \n1,044,849 | \n1,049,918 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
1
\n
Subsequent to the re-domiciliation of the Company to Singapore, the issued common shares no longer have any par value and the share premium recognised
\n
in the financial year ended 2024 has been subsequently reclassed to share capital.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
14. Share capital (continued)
\n
\n
(a) Issued and fully paid share capital
\n
\n
As at 31 December 2025, the Company has 512,563,532 issued shares, of which 14,573,890 are treasury shares. All issued common shares are fully paid with no
\n
par value. The newly issued ordinary shares rank pari passu with the existing shares.
\n
\n
On 1 October 2024, the Company redomiciled from Bermuda to Singapore and all common shares of the Company became ordinary shares of the Company.
\n
\n
On 27 June 2024, the Company settled borrowed shares from BW Group by way of issuing 2,311,785 new common shares. Following the issuance of the new
\n
common shares, there are 512,563,532 issued shares in the Company, each with a nominal value of USD 0.01, all of which have been validly and legally issued and
\n
fully paid.
\n
\n
On 29 May 2024, the Company entered into another share lending agreement with BW Group whereby BW Group lent 2,311,785 shares of the Company. The
\n
borrowed shares would be redelivered by way of the Company issuing new shares to BW Group at a subscription price of USD 0.01 per share. This allowed the
\n
Company to promptly deliver existing shares held in treasury to employees who exercise their vested options under the Long-Term Incentive Plan (LTIP) 2022 and
\n
those entitled to receive shares under the Restricted Share Units (RSU) program.
\n
\n
On 2 January 2024, the Company settled borrowed shares from BW Group by way of issuing 3,431,577 new common shares. Following the issuance of the new
\n
common shares, there were 510,251,747 issued shares in the Company, each with a nominal value of USD 0.01, all of which have been validly and legally issued
\n
and fully paid.
\n
\n
On 20 December 2023, the Company entered into another share lending agreement with BW Group, whereby BW Group lent 3,431,577 shares of the Company.
\n
Following this transaction, the Company had 3,431,577 treasury shares. The borrowed shares were redelivered by way of the Company issuing new shares to BW
\n
Group at a subscription price of US$0.01 per share. The share issuance was only completed on 2 January 2024. This allowed the Company to promptly deliver
\n
existing shares held in treasury to employees who exercise their vested options under the LTIP 2021.
\n
\n
On 1 March 2023, the Company settled these borrowed shares by way of issuing 3,431,577 new common shares to BW Group. Following the issuance of the new
\n
common shares, there were 506,820,170 issued shares in the Company, each with a nominal value of US$0.01, all of which have been validly and legally issued and
\n
fully paid.
\n
\n
On 28 February 2023, the Company entered into a share lending agreement with BW Group Limited (\u201cBW Group\u201d), whereby BW Group lent 3,431,577 shares of
\n
the Company. The borrowed shares were redelivered by way of the Company issuing new shares to BW Group at a subscription price of US$0.01 per share. Following
\n
this transaction, the Company had 3,431,577 newly issued shares and 3,431,577 treasury shares. This allowed the Company to promptly deliver existing shares held
\n
in treasury to employees who exercise their vested options under the LTIP 2020.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n\n
\n
\n
\n
14. Share capital (continued)
\n
\n
(b) Treasury shares
\n
\n
The reserve for the Company\u2019s treasury shares comprises the cost of the Company\u2019s shares held by the Group. As at 31 December 2025, the Group held 14,573,890
\n
of the Company\u2019s shares (2024: 9,639,056, 2023: 2,626,651).
\n
\n
(c) Capital reserve
\n
\n
The capital reserve comprises of reversal of the cost of the treasury shares acquired, recorded in the treasury shares account against the option price on those shares
\n
upon exercise of employees share options during the financial year.
\n
\n
During the financial year ended 31 December 2024, the contributed surplus amounted to US$537.1 million was reclassified to capital reserve, following the
\n
Company\u2019s re-domiciliation from Bermuda to Singapore on 1 October 2024.
\n
\n
(d) Translation reserve
\n
\n
The foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose
\n
functional currencies are different from that of the Group\u2019s presentation currency.
\n
\n
(e) Fair value reserve
\n
\n
The fair value reserve comprises the cumulative net change in the fair value of equity investments which were accounted as FVOCI.
\n
\n
\n
(f) Share-based payment reserve
\n
\n
The Company operates seven equity-settled share-based compensation plans, namely the LTIP and RSU. As at 31 December 2025, the LTIP 2019, 2020, 2021 and
\n
2022 have been fully awarded. Under the LTIP 2023, at the end of the vesting periods between 2023 and 2026, common shares of 1,730,687 may be acquired by
\n
employees of the Company at a predetermined strike price. Under the LTIP 2024, at the end of the vesting periods between 2024 and 2027, common shares of
\n
1,909,244 may be acquired by employees of the Company at a predetermined strike price. Under the LTIP 2025, at the end of the vesting periods between 2025 and
\n
2028, common shares of 2,488,395 may be acquired by employees of the Company at a predetermined strike price. Under the RSU, at the end of the vesting period
\n
between 2022 and 2025, RSUs of 121,949 may be awarded to certain employees of the Company.
\n
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag55": {
"value": "\n
\n\n
14. Share capital
\n
\n
\n
\n\n\n | \n | \nShare | \nShare | \n | \n\n\n\n
\n\n | \nNumber of | \ncapital | \npremium | \nTotal | \n\n\n\n
\n\n | \noutstanding shares | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| At 1 January 2025 and 31 December 2025 | \n512,563,532 | \n1,093,055 | \n\u2014 | \n1,093,055 | \n\n\n\n
\n\n| At 1 January 2024 | \n506,820,170 | \n5,069 | \n1,044,849 | \n1,049,918 | \n\n\n\n
\n\n| Issuance of shares | \n5,743,362 | \n57 | \n43,080 | \n43,137 | \n\n\n\n
\n\n| Effect of re-domiciliation1 | \n\u2014 | \n1,087,929 | \n(1,087,929) | \n\u2014 | \n\n\n\n
\n\n| At 31 December 2024 | \n512,563,532 | \n1,093,055 | \n\u2014 | \n1,093,055 | \n\n\n\n
\n\n| At 1 January 2023 | \n503,388,593 | \n5,035 | \n1,023,996 | \n1,029,031 | \n\n\n\n
\n\n| Issuance of shares | \n3,431,577 | \n34 | \n20,853 | \n20,887 | \n\n\n\n
\n\n| At 31 December 2023 | \n506,820,170 | \n5,069 | \n1,044,849 | \n1,049,918 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
1
\n
Subsequent to the re-domiciliation of the Company to Singapore, the issued common shares no longer have any par value and the share premium recognised
\n
in the financial year ended 2024 has been subsequently reclassed to share capital.
\n
\n\n\n
\n\n\n\n
\n\n
14. Share capital (continued)
\n
\n
(a) Issued and fully paid share capital
\n
\n
As at 31 December 2025, the Company has 512,563,532 issued shares, of which 14,573,890 are treasury shares. All issued common shares are fully paid with no
\n
par value. The newly issued ordinary shares rank pari passu with the existing shares.
\n
\n
On 1 October 2024, the Company redomiciled from Bermuda to Singapore and all common shares of the Company became ordinary shares of the Company.
\n
\n
On 27 June 2024, the Company settled borrowed shares from BW Group by way of issuing 2,311,785 new common shares. Following the issuance of the new
\n
common shares, there are 512,563,532 issued shares in the Company, each with a nominal value of USD 0.01, all of which have been validly and legally issued and
\n
fully paid.
\n
\n
On 29 May 2024, the Company entered into another share lending agreement with BW Group whereby BW Group lent 2,311,785 shares of the Company. The
\n
borrowed shares would be redelivered by way of the Company issuing new shares to BW Group at a subscription price of USD 0.01 per share. This allowed the
\n
Company to promptly deliver existing shares held in treasury to employees who exercise their vested options under the Long-Term Incentive Plan (LTIP) 2022 and
\n
those entitled to receive shares under the Restricted Share Units (RSU) program.
\n
\n
On 2 January 2024, the Company settled borrowed shares from BW Group by way of issuing 3,431,577 new common shares. Following the issuance of the new
\n
common shares, there were 510,251,747 issued shares in the Company, each with a nominal value of USD 0.01, all of which have been validly and legally issued
\n
and fully paid.
\n
\n
On 20 December 2023, the Company entered into another share lending agreement with BW Group, whereby BW Group lent 3,431,577 shares of the Company.
\n
Following this transaction, the Company had 3,431,577 treasury shares. The borrowed shares were redelivered by way of the Company issuing new shares to BW
\n
Group at a subscription price of US$0.01 per share. The share issuance was only completed on 2 January 2024. This allowed the Company to promptly deliver
\n
existing shares held in treasury to employees who exercise their vested options under the LTIP 2021.
\n
\n
On 1 March 2023, the Company settled these borrowed shares by way of issuing 3,431,577 new common shares to BW Group. Following the issuance of the new
\n
common shares, there were 506,820,170 issued shares in the Company, each with a nominal value of US$0.01, all of which have been validly and legally issued and
\n
fully paid.
\n
\n
On 28 February 2023, the Company entered into a share lending agreement with BW Group Limited (\u201cBW Group\u201d), whereby BW Group lent 3,431,577 shares of
\n
the Company. The borrowed shares were redelivered by way of the Company issuing new shares to BW Group at a subscription price of US$0.01 per share. Following
\n
this transaction, the Company had 3,431,577 newly issued shares and 3,431,577 treasury shares. This allowed the Company to promptly deliver existing shares held
\n
in treasury to employees who exercise their vested options under the LTIP 2020.
\n
\n\n\n
\n\n\n\n
\n\n
\n
14. Share capital (continued)
\n
\n
(b) Treasury shares
\n
\n
The reserve for the Company\u2019s treasury shares comprises the cost of the Company\u2019s shares held by the Group. As at 31 December 2025, the Group held 14,573,890
\n
of the Company\u2019s shares (2024: 9,639,056, 2023: 2,626,651).
\n
\n
(c) Capital reserve
\n
\n
The capital reserve comprises of reversal of the cost of the treasury shares acquired, recorded in the treasury shares account against the option price on those shares
\n
upon exercise of employees share options during the financial year.
\n
\n
During the financial year ended 31 December 2024, the contributed surplus amounted to US$537.1 million was reclassified to capital reserve, following the
\n
Company\u2019s re-domiciliation from Bermuda to Singapore on 1 October 2024.
\n
\n
(d) Translation reserve
\n
\n
The foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose
\n
functional currencies are different from that of the Group\u2019s presentation currency.
\n
\n
(e) Fair value reserve
\n
\n
The fair value reserve comprises the cumulative net change in the fair value of equity investments which were accounted as FVOCI.
\n
\n
\n
(f) Share-based payment reserve
\n
\n
The Company operates seven equity-settled share-based compensation plans, namely the LTIP and RSU. As at 31 December 2025, the LTIP 2019, 2020, 2021 and
\n
2022 have been fully awarded. Under the LTIP 2023, at the end of the vesting periods between 2023 and 2026, common shares of 1,730,687 may be acquired by
\n
employees of the Company at a predetermined strike price. Under the LTIP 2024, at the end of the vesting periods between 2024 and 2027, common shares of
\n
1,909,244 may be acquired by employees of the Company at a predetermined strike price. Under the LTIP 2025, at the end of the vesting periods between 2025 and
\n
2028, common shares of 2,488,395 may be acquired by employees of the Company at a predetermined strike price. Under the RSU, at the end of the vesting period
\n
between 2022 and 2025, RSUs of 121,949 may be awarded to certain employees of the Company.
\n
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag56": {
"value": "\n14. Share capital
\n
\n\n
\n\n\n | \n | \nShare | \nShare | \n | \n\n\n\n
\n\n | \nNumber of | \ncapital | \npremium | \nTotal | \n\n\n\n
\n\n | \noutstanding shares | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| At 1 January 2025 and 31 December 2025 | \n512,563,532 | \n1,093,055 | \n\u2014 | \n1,093,055 | \n\n\n\n
\n\n| At 1 January 2024 | \n506,820,170 | \n5,069 | \n1,044,849 | \n1,049,918 | \n\n\n\n
\n\n| Issuance of shares | \n5,743,362 | \n57 | \n43,080 | \n43,137 | \n\n\n\n
\n\n| Effect of re-domiciliation1 | \n\u2014 | \n1,087,929 | \n(1,087,929) | \n\u2014 | \n\n\n\n
\n\n| At 31 December 2024 | \n512,563,532 | \n1,093,055 | \n\u2014 | \n1,093,055 | \n\n\n\n
\n\n| At 1 January 2023 | \n503,388,593 | \n5,035 | \n1,023,996 | \n1,029,031 | \n\n\n\n
\n\n| Issuance of shares | \n3,431,577 | \n34 | \n20,853 | \n20,887 | \n\n\n\n
\n\n| At 31 December 2023 | \n506,820,170 | \n5,069 | \n1,044,849 | \n1,049,918 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n1
\n Subsequent to the re-domiciliation of the Company to Singapore, the issued common shares no longer have any par value and the share premium recognised
\nin the financial year ended 2024 has been subsequently reclassed to share capital.
\n
\n\n\n\n14. Share capital (continued)
\n
\n(a) Issued and fully paid share capital
\n
\nAs at 31 December 2025, the Company has 512,563,532 issued shares, of which 14,573,890 are treasury shares. All issued common shares are fully paid with no
\npar value. The newly issued ordinary shares rank pari passu with the existing shares.
\n
\nOn 1 October 2024, the Company redomiciled from Bermuda to Singapore and all common shares of the Company became ordinary shares of the Company.
\n
\nOn 27 June 2024, the Company settled borrowed shares from BW Group by way of issuing 2,311,785 new common shares. Following the issuance of the new
\ncommon shares, there are 512,563,532 issued shares in the Company, each with a nominal value of USD 0.01, all of which have been validly and legally issued and
\nfully paid.
\n
\nOn 29 May 2024, the Company entered into another share lending agreement with BW Group whereby BW Group lent 2,311,785 shares of the Company. The
\nborrowed shares would be redelivered by way of the Company issuing new shares to BW Group at a subscription price of USD 0.01 per share. This allowed the
\nCompany to promptly deliver existing shares held in treasury to employees who exercise their vested options under the Long-Term Incentive Plan (LTIP) 2022 and
\nthose entitled to receive shares under the Restricted Share Units (RSU) program.
\n
\nOn 2 January 2024, the Company settled borrowed shares from BW Group by way of issuing 3,431,577 new common shares. Following the issuance of the new
\ncommon shares, there were 510,251,747 issued shares in the Company, each with a nominal value of USD 0.01, all of which have been validly and legally issued
\nand fully paid.
\n
\nOn 20 December 2023, the Company entered into another share lending agreement with BW Group, whereby BW Group lent 3,431,577 shares of the Company.
\nFollowing this transaction, the Company had 3,431,577 treasury shares. The borrowed shares were redelivered by way of the Company issuing new shares to BW
\nGroup at a subscription price of US$0.01 per share. The share issuance was only completed on 2 January 2024. This allowed the Company to promptly deliver
\nexisting shares held in treasury to employees who exercise their vested options under the LTIP 2021.
\n
\nOn 1 March 2023, the Company settled these borrowed shares by way of issuing 3,431,577 new common shares to BW Group. Following the issuance of the new
\ncommon shares, there were 506,820,170 issued shares in the Company, each with a nominal value of US$0.01, all of which have been validly and legally issued and
\nfully paid.
\n
\nOn 28 February 2023, the Company entered into a share lending agreement with BW Group Limited (\u201cBW Group\u201d), whereby BW Group lent 3,431,577 shares of
\nthe Company. The borrowed shares were redelivered by way of the Company issuing new shares to BW Group at a subscription price of US$0.01 per share. Following
\nthis transaction, the Company had 3,431,577 newly issued shares and 3,431,577 treasury shares. This allowed the Company to promptly deliver existing shares held
\nin treasury to employees who exercise their vested options under the LTIP 2020.
\n
\n\n\n\n
\n14. Share capital (continued)
\n
\n(b) Treasury shares
\n
\nThe reserve for the Company\u2019s treasury shares comprises the cost of the Company\u2019s shares held by the Group. As at 31 December 2025, the Group held 14,573,890
\nof the Company\u2019s shares (2024: 9,639,056, 2023: 2,626,651).
\n
\n(c) Capital reserve
\n
\nThe capital reserve comprises of reversal of the cost of the treasury shares acquired, recorded in the treasury shares account against the option price on those shares
\nupon exercise of employees share options during the financial year.
\n
\nDuring the financial year ended 31 December 2024, the contributed surplus amounted to US$537.1 million was reclassified to capital reserve, following the
\nCompany\u2019s re-domiciliation from Bermuda to Singapore on 1 October 2024.
\n
\n(d) Translation reserve
\n
\nThe foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose
\nfunctional currencies are different from that of the Group\u2019s presentation currency.
\n
\n(e) Fair value reserve
\n
\nThe fair value reserve comprises the cumulative net change in the fair value of equity investments which were accounted as FVOCI.
\n
\n\n
(f) Share-based payment reserve
\n
\n
The Company operates seven equity-settled share-based compensation plans, namely the LTIP and RSU. As at 31 December 2025, the LTIP 2019, 2020, 2021 and
\n
2022 have been fully awarded. Under the LTIP 2023, at the end of the vesting periods between 2023 and 2026, common shares of 1,730,687 may be acquired by
\n
employees of the Company at a predetermined strike price. Under the LTIP 2024, at the end of the vesting periods between 2024 and 2027, common shares of
\n
1,909,244 may be acquired by employees of the Company at a predetermined strike price. Under the LTIP 2025, at the end of the vesting periods between 2025 and
\n
2028, common shares of 2,488,395 may be acquired by employees of the Company at a predetermined strike price. Under the RSU, at the end of the vesting period
\n
between 2022 and 2025, RSUs of 121,949 may be awarded to certain employees of the Company.
\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag63": {
"value": "\n(f) Share-based payment reserve
\n
\nThe Company operates seven equity-settled share-based compensation plans, namely the LTIP and RSU. As at 31 December 2025, the LTIP 2019, 2020, 2021 and
\n2022 have been fully awarded. Under the LTIP 2023, at the end of the vesting periods between 2023 and 2026, common shares of 1,730,687 may be acquired by
\nemployees of the Company at a predetermined strike price. Under the LTIP 2024, at the end of the vesting periods between 2024 and 2027, common shares of
\n1,909,244 may be acquired by employees of the Company at a predetermined strike price. Under the LTIP 2025, at the end of the vesting periods between 2025 and
\n2028, common shares of 2,488,395 may be acquired by employees of the Company at a predetermined strike price. Under the RSU, at the end of the vesting period
\nbetween 2022 and 2025, RSUs of 121,949 may be awarded to certain employees of the Company.
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag64": {
"value": "\n15. Other reserves
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| (a)Composition: | \n | \n | \n | \n\n\n\n
\n\n| Share-based payment reserve | \n6,589 | \n3,918 | \n3,788 | \n\n\n\n
\n\n| Hedging reserve | \n7,826 | \n20,705 | \n39,312 | \n\n\n\n
\n\n| Capital reserve | \n480,270 | \n482,382 | \n(25,137) | \n\n\n\n
\n\n| Translation reserve | \n127 | \n(198) | \n(63) | \n\n\n\n
\n\n| Fair value reserve | \n(26,051) | \n10,906 | \n9,720 | \n\n\n\n
\n\n | \n468,761 | \n517,713 | \n27,620 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n\n\n\n\n\n| (b) Movements of the reserves | \n | \n | \n | \n\n\n\n
\n\n| Hedging reserve | \n | \n | \n | \n\n\n\n
\n\n| At beginning of the financial year | \n20,705 | \n39,312 | \n68,458 | \n\n\n\n
\n\n| Fair value gains on cash flow hedges | \n(2,822) | \n14,522 | \n13,378 | \n\n\n\n
\n\n| Reclassification to profit or loss | \n(10,057) | \n(33,129) | \n(42,524) | \n\n\n\n
\n\n| At end of the financial year | \n7,826 | \n20,705 | \n39,312 | \n\n\n\n
\n\n| Fair value reserve | \n | \n | \n | \n\n\n\n
\n\n| At beginning of the financial year | \n10,906 | \n9,720 | \n\u2014 | \n\n\n\n
\n\n| Fair value (losses)/gains on revaluation | \n(36,957) | \n1,186 | \n9,720 | \n\n\n\n
\n\n| At end of the financial year | \n(26,051) | \n10,906 | \n9,720 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\nMore information about derivatives used as hedges is disclosed in Note 8.
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag66": {
"value": "\n
\n16. Borrowings
\n
\n64,506
\n19,233
\n1,210
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Current | \n | \n | \n\n\n\n
\n\n| Bank borrowings | \n184,773 | \n252,556 | \n\n\n\n
\n\n| Sales and leaseback liabilities (accounted for as financing transaction) | \n5,925 | \n | \n\n\n\n
\n\n| Other lease liabilities | \n21,876 | \n | \n\n\n\n
\n\n | \n212,574 | \n336,295 | \n\n\n\n
\n\n| Non-current | \n | \n | \n\n\n\n
\n\n| Bank borrowings | \n863,352 | \n322,820 | \n\n\n\n
\n\n| Sales and leaseback liabilities (accounted for as financing transaction) | \n31,170 | \n461,924 | \n\n\n\n
\n\n| Other lease liabilities | \n15,880 | \n | \n\n\n\n
\n\n | \n910,402 | \n785,954 | \n\n\n\n
\n\n| Total borrowings | \n1,122,976 | \n1,122,249 | \n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n
\nBank borrowings
\n
\nAs at 31 December 2025, bank borrowings consist of eight (2024: ten) credit facilities from external financial institutions. The table below summarises key
\ninformation of the bank borrowings:
\n
\n\n
\n\n\n| Facility amount | \nOutstanding amount US$\u2019000 | \nMaturity date | \n\n\n\n
\n\n\n\n\n\n\n| US$473 million facility | \n49,897 | \n | \n\n\n\n
\n\n| - US$413 million term loan | \n | \n2026 | \n\n\n\n
\n\n| - US$60 million revolving credit facility | \n | \n2026 | \n\n\n\n
\n\n| US$84 million facility | \n71,050 | \n2029 | \n\n\n\n
\n\n| US$40 million facility | \n33,007 | \n2029 | \n\n\n\n
\n\n| US$303 million facility | \n\u2014 | \n | \n\n\n\n
\n\n| - US$303 million revolving credit facility | \n | \n2029 | \n\n\n\n
\n\n| US$715 million facility | \n637,000 | \n | \n\n\n\n
\n\n| - US$715 million revolving credit facility | \n | \n2032 | \n\n\n\n
\n\n| Up to US$175 million borrowing base facility | \n47,500 | \n2026 | \n\n\n\n
\n\n| Up to US$175 million borrowing base facility (with an accordion option of up to US$75 million) | \n57,000 | \n2026 | \n\n\n\n
\n\n| US$175 million facility | \n160,000 | \n | \n\n\n\n
\n\n| - US$175 million revolving credit facility | \n | \n2032 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe Group\u2019s revolving credit facilities will be available for utilisation if there is no event of default or default which is continuing or would result from the proposed
\nutilisation or under the existing utilisations; and relevant conditions are met. The Group pays commitment fees to have these revolving credit facilities which are
\nbetween 35-40% of the facilities\u2019 margin.
\n
\nOn 10 December 2025, the Group entered into a US$175 million revolving credit facility.
\n
\nOn 24 November 2025, the US$39 million facility term loan tranche matured.
\n
\nOn 22 August 2025, the US$39 million facility revolving credit facility tranche matured.
\n
\nOn 21 July 2025, the Group refinanced its US$216 million and US$84 million facilities into a US$715 million facility.
\n
\nOn 30 June 2025, the Group cancelled its US$374 million facility.
\n
\nOn 27 May 2025, the Group partially cancelled its US$473 million facility revolving credit facility tranche.
\n
\nOn 11 July 2024, the Group refinanced its US$106 million facility into a US$84 million facility.
\n
\n
\n\n\n\n16. Borrowings (continued)
\n
\nSales and leaseback liabilities (accounted for as financing transaction)
\n
\nAs of 31 December 2025, the sales and leaseback liabilities (accounted for as financing transaction) consist of various facilities provided by external leasing houses
\nunder sale-and-leaseback contracts. Under these contracts, the vessels were legally sold to external leasing houses and leased back by Hafnia. The sale of vessels
\nunder these sales and leaseback arrangements did not meet the criteria for sale as prescribed by IFRS 15 Revenue with customers as the Group has assessed that there
\nwas no transfer of control of the vessels. The Group still has the present right to direct the use of the vessels and to obtain the remaining economic benefits from the
\nvessels. The Group also has the option/obligation to repurchase the vessels from the leasing houses. As a result of the assessment performed, the vessels were not
\nderecognised from the Group\u2019s balance sheet. These transactions were treated as financing arrangements since lease inception, with the proceeds received from the
\nexternal leasing houses reflected as sales and leaseback liabilities, which were accounted for as financing transactions.
\n
\nDuring the financial year ended 2025, The Group exercised the purchase options on twenty one of its existing sales and leaseback financings with CSSC (Hong
\nKong) Shipping Company Limited, ICBC Financial Leasing, CMB Financial Leasing, Ocean Yield Limited and Sole Shipping. These transactions were accounted
\nfor as an extinguishment of existing sales and leaseback liabilities (accounted for as financing transaction).
\n
\nDuring the financial year ended 2024, The Group also exercised the purchase options on six of its existing sales and leaseback financings with Jiangsu Financial
\nLease Co Limited and CSSC (Hong Kong) Shipping Company Limited. These transactions were accounted for as an extinguishment of existing sales and leaseback
\nliabilities (accounted for as financing transaction).
\n\n
\n\n\n| Facility amount | \nOutstanding amount US$\u2019000 | \nMaturity date | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| CMB finance lease | \n15,179 | \n2033 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Hafnia Tankers finance leases | \n21,917 | \n2029 \u2013 2030 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nInterest rates
\n
\nThe weighted average effective interest rates per annum of total borrowings at the balance sheet date are as follows:
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Bank borrowings | \n5.3% | \n6.8% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and leaseback liabilities (accounted for as financing transaction) | \n5.8% | \n6.9% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nThe exposure of borrowings to interest rate risk is disclosed in Note 20.
\n
\nMaturity of borrowings
\n
\nThe non-current borrowings have the following maturity:
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Later than one year and not later than five years | \n459,412 | \n517,013 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Later than five years | \n450,990 | \n268,941 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n910,402 | \n785,954 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nCarrying amounts and fair values
\n
\nThe carrying values of the bank borrowings and sales and leaseback liabilities (accounted for as financing transaction) approximate their fair values.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n16. Borrowings (continued)
\nFinancial and non-financial covenants
\nThe Group has bank borrowings and sale and leaseback liabilities that contain financial and non-financial covenants. Any breach of covenants will result in bank borrowings and sale
\nand leaseback liabilities becoming payable on demand. The Group was in compliance with financial and non-financial covenants as at 31 December 2025 and 31 December 2024.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag23": {
"value": "\n
\n\n
\n
\n
17. Trade and other payables, and provisions
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n21,751 | \n27,046 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n218,100 | \n166,384 | \n\n\n\n\n\n\n
\n\n| Accrued operating expenses | \n109,671 | \n118,153 | \n\n\n\n\n\n\n
\n\n| Other payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n\u2014 | \n32 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n1,213 | \n1,224 | \n\n\n\n\n\n\n
\n\n| Provisions | \n3,416 | \n\u2014 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n| Classified as: | \n | \n | \n\n\n\n\n\n\n
\n\n| Current | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
1
\n
Related parties refer to joint ventures of the Group and subsidiaries of the holding companies that have significant influence in the Group.
\n
The carrying amounts of trade and other payables, principally denominated in United States Dollars, approximate their fair values due to the short period to maturity.
\n
The trade and other payables due to related parties are unsecured and interest-free.
\n
The provision is related to an ongoing legal dispute. The Group\u2019s legal counsel has advised that there is presently too much factual uncertainty to reliably predict the outcome of this
\n
claim.
\n
Information about the Group\u2019s exposure to currency and liquidity risks is included in Note 20.
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag24": {
"value": "\n
\n\n
17. Trade and other payables, and provisions
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n21,751 | \n27,046 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n218,100 | \n166,384 | \n\n\n\n\n\n\n
\n\n| Accrued operating expenses | \n109,671 | \n118,153 | \n\n\n\n\n\n\n
\n\n| Other payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n\u2014 | \n32 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n1,213 | \n1,224 | \n\n\n\n\n\n\n
\n\n| Provisions | \n3,416 | \n\u2014 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n| Classified as: | \n | \n | \n\n\n\n\n\n\n
\n\n| Current | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
1
\n
Related parties refer to joint ventures of the Group and subsidiaries of the holding companies that have significant influence in the Group.
\n
The carrying amounts of trade and other payables, principally denominated in United States Dollars, approximate their fair values due to the short period to maturity.
\n
The trade and other payables due to related parties are unsecured and interest-free.
\n
The provision is related to an ongoing legal dispute. The Group\u2019s legal counsel has advised that there is presently too much factual uncertainty to reliably predict the outcome of this
\n
claim.
\n
Information about the Group\u2019s exposure to currency and liquidity risks is included in Note 20.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag25": {
"value": "\n17. Trade and other payables, and provisions
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n21,751 | \n27,046 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n218,100 | \n166,384 | \n\n\n\n\n\n\n
\n\n| Accrued operating expenses | \n109,671 | \n118,153 | \n\n\n\n\n\n\n
\n\n| Other payables | \n | \n | \n\n\n\n\n\n\n
\n\n| - related parties1 | \n\u2014 | \n32 | \n\n\n\n\n\n\n
\n\n| - non-related parties | \n1,213 | \n1,224 | \n\n\n\n\n\n\n
\n\n| Provisions | \n3,416 | \n\u2014 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n| Classified as: | \n | \n | \n\n\n\n\n\n\n
\n\n| Current | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n | \n354,151 | \n312,839 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
1
\nRelated parties refer to joint ventures of the Group and subsidiaries of the holding companies that have significant influence in the Group.
\nThe carrying amounts of trade and other payables, principally denominated in United States Dollars, approximate their fair values due to the short period to maturity.
\nThe trade and other payables due to related parties are unsecured and interest-free.
\nThe provision is related to an ongoing legal dispute. The Group\u2019s legal counsel has advised that there is presently too much factual uncertainty to reliably predict the outcome of this
\nclaim.
\nInformation about the Group\u2019s exposure to currency and liquidity risks is included in Note 20.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag3": {
"value": "\n18. Leases \u2013 as lessee
\n
\nLeases as lessee under IFRS 16
\n
\nThe Group leases vessels, office spaces, and other equipment from external parties under non-cancellable operating lease agreements. The leases have varying terms
\nincluding options to extend and options to purchase.
\n
\nInformation about leases for which the Group is a lessee is presented below.
\n
\n(1) Amounts recognised in profit or loss
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest expense on lease liabilities | \n1,434 | \n1,469 | \n2,178 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Expenses relating to short-term leases for vessels, included in charter hire expenses | \n10,190 | \n19,997 | \n5,594 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Expenses relating to short-term leases for offices, included in rental expenses | \n1,833 | \n1,984 | \n1,988 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(2) Amounts recognised in statement of cash flows
\n
\n\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n2023 US$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Total cash outflow for leases | \n31,521 | \n44,192 | \n45,969 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(3) Extension options
\n
\nSome leases contain extension options exercisable by the Group up to one year before the end of the non-cancellable contract period. Where practicable, the Group
\nseeks to include extension options in new leases to provide operational flexibility. The extension options held are exercisable only by the Group and not by the
\nlessors. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is
\nreasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control. In the financial year ended 2025
\nand 2024, the Group exercised options on certain leases to extend their charter period for a duration of one year and recognised additional lease liabilities with a
\ncorresponding increase in ROU assets.
\n
\nThe Group has estimated that the potential future lease payments, should it exercise the extension options, would result in an increase in lease liability of US$61.3
\nmillion.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag4": {
"value": "\n19. Commitments
\n
\nNewbuild commitments
\n
\nThe Group has equity interests in joint ventures and is obliged to provide its share of working capital for the joint ventures\u2019 newbuild program through either equity
\ncontributions or shareholder\u2019s loans. The commitments may not be utilised by the joint ventures.
\n
\nThe future minimum capital contributions to be made at the balance sheet date but not yet recognised are as follows:
\n\n
\n\n\n | \n2025 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Less than one year | \n14,197 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag5": {
"value": "\n
\n20. Financial risk management
\n
\nFinancial risk factors
\n
\nThe Group\u2019s activities expose it to a variety of financial risks: market risk (including price risk, currency risk and interest rate risk); credit risk; liquidity risk and
\ncapital risk. The Group\u2019s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects
\non the Group\u2019s financial performance.
\n
\nFinancial risk management is handled by the Group as part of its operations. The management team identifies, evaluates and manages financial risks in close co-
\noperation with all operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas, such as
\nforeign exchange risk, interest rate risk, credit risk and use of derivative and non-derivative financial instruments.
\n
\n\n
\n
(a) Market risk
\n
\n
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of
\n
its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while
\n
optimising the return.
\n
\n
The Group enters into derivatives, and also incurs financial liabilities, in order to manage market risks. All such transactions are carried out within the guidelines set
\n
by the Group. Generally, the Group seeks to apply hedge accounting in order to manage volatility in profit or loss.
\n
\n
Price risk
\n
\n
The shipping market can be subject to significant fluctuations. The Group\u2019s vessels are employed under a variety of chartering arrangements including time charters
\n
and voyage charters.
\n
\n
In 2025, approximately 7% (2024: 5%, 2023: 5%) of the Group\u2019s shipping revenue was derived from vessels under fixed income charters (comprising time charters).
\n
\n
The Group is exposed to the risk of variations in fuel oil costs, which are affected by the global political and economic environment. Historically, fuel expenses have
\n
been the most significant expense. Under a time charter, the charterer is responsible for fuel costs, therefore, fixed income charters also reduce exposure to fuel price
\n
fluctuations.
\n
\n
In 2025, fuel oil costs comprised 43% (2024: 47%, 2023: 47%) of the Group\u2019s operating expenses. If price of fuel oil has increased/decreased by US$1 (2024: US$1,
\n
2023: US$1) per metric ton with all other variables including tax rate being held constant, the net results will be lower/higher by US$838,920 (2024: US$891,737,
\n
2023: US$801,249) as a result of higher/lower fuel oil consumption expense.
\n
\n
In addition to securing cash flows through time charter contracts, the Group has entered into forward freight agreements to limit the risk involved in trading in the
\n
spot market. Details of the Group\u2019s outstanding forward freight agreements are disclosed in Note 8.
\n
\n
Currency risk
\n
\n
At 31 December 2025, 2024 and 2023, the Group has assessed that it has insignificant exposure to foreign currency risks. However, the Group has entered into
\n
foreign exchange contracts to hedge its general and administrative costs to avoid short term volatility.
\n
\n
Details of the Group\u2019s outstanding forward exchange contracts are disclosed in Note 8.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n20. Financial risk management (continued)
\n
\n\n
Interest rate risk
\n
\n
The Group adopts a policy of ensuring that between 40% and 75% of its interest rate risk exposure is at a fixed-rate or limited to a certain threshold. This is achieved
\n
partly by entering into fixed-rate instruments and partly by borrowing at a floating rate and using interest rate swaps as hedges of the variability in cash flows
\n
attributable to interest rate risk. For the secured interest rate swaps of the Group, management applies a hedge ratio of 1:1.
\n
\n
Cash flow and fair value interest rate risks
\n
\n
Cash flow interest rate risk is the risk that future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Fair value interest
\n
rate risk is the risk that the value of a financial instrument will fluctuate due to changes in market interest rates.
\n
\n
The Group entered into interest rate agreements to limit exposure to interest rate fluctuations. The details of these exposures are disclosed in Note 8. As at 31
\n
December 2025, the notional principal amount of these interest rate swaps represents approximately 35% (2024: 45%, 2023: 80%) of the Group\u2019s borrowings on
\n
fixed and floating interest rates.
\n
\n
As at the balance sheet date, the interest rate profile of interest-bearing financial instruments, as reported to the management, was as follows:
\n
\n
\n\n\n | \nNominal amount | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Interest bearing financial instruments | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n59,845 | \n64,133 | \n69,626 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities | \n1,122,976 | \n1,122,249 | \n1,251,990 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of interest rate swaps | \n(394,760) | \n(506,197) | \n(1,005,586) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n788,061 | \n680,185 | \n316,030 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
The Group is exposed mainly to the Secured Overnight Financing Rate (\u201cSOFR\u201d). The Group completed the three-month US$ LIBOR transition to SOFR during
\n
the financial year ended 2023.
\n
\n
Hedge effectiveness
\n
\n
Hedge effectiveness is determined at the inception of the hedging relationship, and through periodic prospective effectiveness assessments to ensure that an economic
\n
relationship exists between the hedged item and hedging instrument.
\n
\n
The Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item. If changes in
\n
circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, it would
\n
result in hedge ineffectiveness.
\n
\n
A qualitative assessment is first made for each hedging relationship to determine if there is any hedge ineffectiveness at inception. If there is hedge ineffectiveness
\n
identified at inception or throughout the course of the hedge relationship due to critical terms not fully matching due to a change in circumstances, the Group
\n
quantifies and assesses hedge ineffectiveness using the hypothetical derivative method.
\n
\n
In these hedge relationships, the main sources of ineffectiveness are:
\n
\n
(1) the effect of the counterparty and the Group\u2019s own credit risk on the fair value of the swaps, which is not reflected in the change in the fair value of
\n
the hedged cash flows attributable to the change in interest rates;
\n
\n
(2) differences in repricing dates between the swaps and the borrowings; and
\n
\n
(3) transitioning the hedged item and the hedging instrument to alternative benchmark rates at different times, which may result in temporary mismatch
\n
in benchmark interest rates or permanent difference in adjustment spreads;
\n
\n
Ineffectiveness of US$2.6 million has been recognised in relation to the interest rate swaps in other gains or losses in profit or loss for 2025 (2024: US$4.4 million,
\n
2023: US$6.6 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n20. Financial risk management (continued)
\n
\n\n
Cash flow sensitivity analysis for variable rate instruments
\n
\n
If the interest rates has increased/decreased by 50 basis points, with all other variables including tax rate being held constant, the net results will be lower/higher by
\n
approximately US$1.5 million (2024: US$2.8 million, 2023: US$1.8 million) as a result of higher/lower interest expense on the portion of the borrowings that is not
\n
covered by the interest rate swap instruments.
\n
\n
If the interest rates have increased/decreased by 50 basis points, with all other variables including tax rate being held constant, the net results will be lower/higher
\n
by approximately US$2.3 million (2024: US$4.8 million, 2023: US$5.8 million) as a result of higher/lower interest expense on borrowings; had no hedging been in
\n
place.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
(b) Credit risk
\n
\n
The Group\u2019s credit risk is primarily attributable to trade and other receivables, cash and cash equivalents (including restricted cash) and loans receivable from joint
\n
ventures. The maximum exposure is represented by the carrying value of each financial asset on the balance sheet.
\n
\n
The Group performs periodic credit evaluations of its charterers. The Group has implemented policies to ensure cash funds are deposited and derivatives are entered
\n
into with banks and internationally recognised financial institutions with a good credit rating and the vessels are chartered out to charterers with an appropriate credit
\n
rating who can provide sufficient guarantees.
\n
\n
\n
Trade receivables and contract assets
\n
\n
Credit risk is concentrated on several charterers and the Group adopts the policy of dealing only with customers with appropriate credit history.
\n
\n
The Group has determined that the ECL provision estimated based on an allowance matrix of 0.3% to 1% for trade receivables aged \u201cPast due up to three months\u201d
\n
and \u201cPast due for more than six months\u201d, respectively, as at 31 December 2025, 2024 and 2023 were insignificant. Accordingly, no ECL allowance was recorded
\n
by the Group.
\n
\n
The age analysis of trade receivables and contract assets is as follows:
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Current (not past due) | \n93,445 | \n199,076 | \n312,744 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due 0 to 3 months | \n182,364 | \n68,653 | \n86,920 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 3 months | \n111,026 | \n136,284 | \n108,178 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: Allowance for impairment | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n386,835 | \n404,013 | \n507,842 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Loan receivable from joint ventures
\n
\n
The loans extended to Vista and Ecomar form an extension of the Group\u2019s investment in product tankers via co-ownership with another strategic investor. As the
\n
vessels owned by the joint ventures generate positive cash flows and the outlook remains positive, management considers the credit risk of loans issued to the joint
\n
ventures as low. As a result of the qualitative assessment performed, no ECL provision has been recognised. The loans extended to Complexio are measured at
\n
FVTPL and are not tested for impairment.
\n
\n
Cash and cash equivalents
\n
\n
The cash and cash equivalents are held with high credit quality financial institutions. Impairment on cash and cash equivalents has been measured on the 12-month
\n
expected loss basis and reflects the short maturities of the exposures. The Group considers that its cash and cash equivalents have low credit risk based on the external
\n
credit ratings of the counterparties. The amount of the allowance on cash and cash equivalents is negligible.
\n
\n
Derivatives
\n
\n
The derivatives are entered into with high credit quality financial institutions.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n20. Financial risk management (continued)
\n
\n\n
(c) Liquidity risk
\n
\n
Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of committed credit facilities to
\n
meet operating and capital expenditure needs. To address the inherent unpredictability of short-term liquidity requirements, the Group maintains sufficient cash for
\n
its daily operations in short-term cash deposits with banks, has access to undrawn revolving credit facilities amounting to US$324.2 million. In the financial year
\n
ended 2023, the Group entered into a trade receivable factoring agreement (with limited recourse to the Group) with financial institutions. This factoring agreement
\n
ended in the financial year ended 2023.
\n
\n
The maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted cash flows is as follows:
\n
\n
\n
\n\n\n | \nLess than 1 year | \nBetween 1 and 2 years | \nBetween 2 and 5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2025 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and provisions1 | \n350,735 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial instruments | \n163 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payments | \n56,041 | \n47,863 | \n105,369 | \n38,083 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n186,154 | \n92,777 | \n324,853 | \n451,670 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability (accounted for as financing transaction) and other lease liabilities | \n27,811 | \n10,262 | \n29,115 | \n7,731 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n620,904 | \n150,902 | \n459,337 | \n497,484 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n | \nLess than 1 year | \nBetween 1 and 2 years | \nBetween 2 and 5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and provisions1 | \n312,839 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial instruments | \n1,939 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payments | \n55,598 | \n33,239 | \n53,365 | \n15,659 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n253,803 | \n231,878 | \n92,550 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability (accounted for as financing transaction) and other lease liabilities | \n84,029 | \n48,834 | \n146,842 | \n269,773 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n708,208 | \n313,951 | \n292,757 | \n285,432 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n | \nLess than 1 year | \nBetween 1 and 2 years | \nBetween 2 and 5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and provisions1 | \n385,478 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial instruments | \n276 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payments | \n60,437 | \n50,567 | \n78,168 | \n31,528 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n175,900 | \n148,090 | \n228,992 | \n24,386 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability (accounted for as financing transaction) and other lease liabilities | \n94,071 | \n79,666 | \n198,617 | \n354,043 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n716,162 | \n278,323 | \n505,777 | \n409,957 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
1
\n
Excluding provisions
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n20. Financial risk management (continued)
\n
\n\n
(d) Capital risk
\n
\n
The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to maintain an optimal capital structure so as
\n
to maximise shareholders\u2019 value. In order to maintain or achieve an optimal capital structure, the Group may adjust the amount of dividends paid, return capital to
\n
shareholders, obtain new borrowings or sell assets to reduce borrowings.
\n
\n
The Group is subject to capital requirements imposed by its external lenders in the form of financial covenants attached to its borrowing facilities.
\n
\n
These requirements are monitored quarterly and reported to management and the board of directors. During the financial years ended 31 December 2025, 2024 and
\n
2023, the Group is in compliance with all externally imposed capital requirements.
\n
\n
(e) Accounting classifications and fair values
\n
\n
The following tables present assets and liabilities recognised and measured at fair value and classified by level of the following fair value measurement hierarchy:
\n
\n
(1) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1);
\n
\n
(2) inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is,
\n
derived from prices) (Level 2); and
\n
\n
(3) inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n20. Financial risk management (continued)
\n\n
\n
\n
\n\n\n | \nCarrying amount | \nFair value | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Note | \nFair value hedging instruments/ Mandatorily at FVTPL - others US$\u2019000 | \nFinancial assets at amortised cost US$\u2019000 | \nFVOCI \u2013 equity instruments US$\u2019000 | \nTotal US$\u2019000 | \nLevel 1 US$\u2019000 | \nLevel 2 US$\u2019000 | \nLevel 3 US$\u2019000 | \nTotal US$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2025 | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans receivable from joint venture | \n | \n7,046 | \n\u2014 | \n\u2014 | \n7,046 | \n\u2014 | \n\u2014 | \n7,046 | \n7,046 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward foreign exchange contracts | \n8 | \n267 | \n\u2014 | \n\u2014 | \n267 | \n\u2014 | \n267 | \n\u2014 | \n267 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n590 | \n\u2014 | \n\u2014 | \n590 | \n\u2014 | \n590 | \n\u2014 | \n590 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest rate swaps used for hedging | \n8 | \n8,007 | \n\u2014 | \n\u2014 | \n8,007 | \n\u2014 | \n8,007 | \n\u2014 | \n8,007 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other investments | \n | \n\u2014 | \n\u2014 | \n297,581 | \n297,581 | \n284,981 | \n\u2014 | \n12,600 | \n297,581 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n15,910 | \n\u2014 | \n297,581 | \n313,491 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets not measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans receivable from joint venture | \n9 | \n\u2014 | \n52,799 | \n\u2014 | \n52,799 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other receivables, and prepayments1 | \n12 | \n\u2014 | \n450,087 | \n\u2014 | \n450,087 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Restricted cash | \n13 | \n\u2014 | \n10,000 | \n\u2014 | \n10,000 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at bank and on hand | \n13 | \n\u2014 | \n103,609 | \n\u2014 | \n103,609 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash retained in the commercial pools | \n13 | \n\u2014 | \n88,966 | \n\u2014 | \n88,966 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n705,461 | \n\u2014 | \n705,461 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
1
\n
Excluding prepayments
\n
\n
\n
\n\n\n | \nCarrying amount | \nFair value | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nFair value \u2013 | \nOther | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nhedging | \nfinancial | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ninstruments | \nliabilities | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities measured at | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n(163) | \n\u2014 | \n(163) | \n\u2014 | \n(163) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities not measured | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank borrowings | \n16 | \n\u2014 | \n(1,048,125) | \n(1,048,125) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability | \n | \n\u2014 | \n(74,851) | \n(74,851) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (accounted for as financing | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| transaction) and other lease | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| liabilities | \n16 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and | \n | \n\u2014 | \n(350,735) | \n(350,735) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| provisions2 | \n17 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n(1,473,711) | \n(1,473,711) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
2
\n
Excluding provisions
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n20. Financial risk management (continued)
\n\n
\n
\n
\n\n\n | \nCarrying amount | \nFair value | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Note | \nFair value hedging instruments/ Mandatorily at FVTPL - others US$\u2019000 | \nFinancial assets at amortised cost US$\u2019000 | \nFVOCI \u2013 equity instruments US$\u2019000 | \nTotal US$\u2019000 | \nLevel 1 US$\u2019000 | \nLevel 2 US$\u2019000 | \nLevel 3 US$\u2019000 | \nTotal US$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n1,690 | \n\u2014 | \n\u2014 | \n1,690 | \n\u2014 | \n1,690 | \n\u2014 | \n1,690 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest rate swaps used for hedging | \n8 | \n22,935 | \n\u2014 | \n\u2014 | \n22,935 | \n\u2014 | \n22,935 | \n\u2014 | \n22,935 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest rate caps | \n8 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other investments | \n | \n\u2014 | \n\u2014 | \n23,069 | \n23,069 | \n\u2014 | \n\u2014 | \n23,069 | \n23,069 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n24,625 | \n\u2014 | \n23,069 | \n47,694 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets not measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans receivable from joint venture | \n9 | \n\u2014 | \n64,133 | \n\u2014 | \n64,133 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other receivables, and prepayments1 | \n12 | \n\u2014 | \n487,677 | \n\u2014 | \n487,677 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Restricted cash | \n13 | \n\u2014 | \n13,542 | \n\u2014 | \n13,542 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at bank and on hand | \n13 | \n\u2014 | \n195,271 | \n\u2014 | \n195,271 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash retained in the commercial pools | \n13 | \n\u2014 | \n88,297 | \n\u2014 | \n88,297 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n848,920 | \n\u2014 | \n848,920 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
1
\n
Excluding prepayments
\n
\n
\n
\n\n\n | \n | \nCarrying amount | \n | \n | \nFair value | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nFair value \u2013 | \nOther | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nhedging | \nfinancial | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ninstruments | \nliabilities | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities measured at | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward foreign exchange contracts | \n8 | \n(1,048) | \n\u2014 | \n(1,048) | \n\u2014 | \n(1,048) | \n\u2014 | \n(1,048) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n(891) | \n\u2014 | \n(891) | \n\u2014 | \n(891) | \n\u2014 | \n(891) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n(1,939) | \n\u2014 | \n(1,939) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities not measured | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank borrowings | \n16 | \n\u2014 | \n(575,376) | \n(575,376) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (accounted for as financing | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| transaction) and other lease | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| liabilities | \n16 | \n\u2014 | \n(546,873) | \n(546,873) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| provisions2 | \n17 | \n\u2014 | \n(312,839) | \n(312,839) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n(1,435,088) | \n(1,435,088) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
2
\n
Excluding provisions
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n20. Financial risk management (continued)
\n\n
\n
\n
\n\n\n | \n | \nCarrying amount | \nFair value | \n\n\n\n\n\n
\n\n | \n | \nFair value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nhedging | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ninstruments/ | \nFinancial | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nMandatorily | \nassets at | \nFVOCI- | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nat FVTPL | \namortised | \nequity | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n- others | \ncost | \ninstrument | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial assets measured | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Forward foreign exchange | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| contracts | \n8 | \n449 | \n\u2014 | \n\u2014 | \n449 | \n\u2014 | \n449 | \n\u2014 | \n449 | \n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n1,512 | \n\u2014 | \n\u2014 | \n1,512 | \n\u2014 | \n1,512 | \n\u2014 | \n1,512 | \n\n\n\n\n\n
\n\n| Interest rate swaps used for | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| hedging | \n8 | \n45,964 | \n\u2014 | \n\u2014 | \n45,964 | \n\u2014 | \n45,964 | \n\u2014 | \n45,964 | \n\n\n\n\n\n
\n\n| Other investments | \n | \n\u2014 | \n\u2014 | \n23,953 | \n23,953 | \n\u2014 | \n\u2014 | \n23,953 | \n23,953 | \n\n\n\n\n\n
\n\n | \n | \n47,925 | \n\u2014 | \n23,953 | \n71,878 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial assets not | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Loans receivable from joint | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| venture | \n9 | \n\u2014 | \n69,626 | \n\u2014 | \n69,626 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Trade and other | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| receivables, and | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| prepayments1 | \n12 | \n\u2014 | \n568,436 | \n\u2014 | \n568,436 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Restricted cash | \n13 | \n\u2014 | \n13,381 | \n\u2014 | \n13,381 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cash at bank and on hand | \n13 | \n\u2014 | \n141,621 | \n\u2014 | \n141,621 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cash retained in the | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| commercial pools | \n 13 | \n\u2014 | \n80,900 | \n\u2014 | \n80,900 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n873,964 | \n\u2014 | \n873,964 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
1
\n
Excluding prepayments
\n
\n
\n
\n\n\n | \n | \nCarrying amount | \nFair value | \n\n\n\n\n\n
\n\n | \n | \nFair value \u2013 | \nOther | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nhedging | \nfinancial | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ninstruments | \nliabilities | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial liabilities measured at | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n(276) | \n\u2014 | \n(276) | \n\u2014 | \n(276) | \n\u2014 | \n(276) | \n\n\n\n\n\n
\n\n| Financial liabilities not measured | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Bank borrowings | \n16 | \n\u2014 | \n(572,511) | \n(572,511) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Sale and leaseback liability | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| (accounted for as financing | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| transaction) and other lease | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| liabilities | \n16 | \n\u2014 | \n(679,479) | \n(679,479) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Trade and other payables, and | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| provision2 | \n17 | \n\u2014 | \n(385,478) | \n(385,478) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n(1,637,468) | \n(1,637,468) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
2
\n
Excluding provisions
\n
\n
\n\n\n\n\n
\n\n
(e) Accounting classifications and fair values (continued)
\n
\n
The Group has Level 1 financial assets but no Level 1 financial liabilities as at 31 December 2025. (31 December 2024 and 31 December 2023: No Level 1 financial
\n
assets and liabilities).
\n
\n
The fair values of financial instruments traded in active markets (such as exchange-traded and over-the-counter securities and derivatives) are based on quoted
\n
market prices at the balance sheet date. The quoted market prices used for financial assets are the current bid prices and the quoted market prices for financial
\n
liabilities are the current asking prices.
\n
\n
The fair value of financial instruments that are not traded in an active market is determined by using valuation techniques. The Group uses a variety of methods and
\n
makes assumptions that are based on market conditions existing at each balance sheet date. The fair value of interest rate swaps is calculated as the present value of
\n
the estimated future cash flows based on observable yield curves. The fair value of forward freight derivatives are determined using quoted market prices for similar
\n
contracts on an exchange.
\n
\n
These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. These financial
\n
instruments are included in Level 2, as all significant inputs required to fair value an instrument are observable. Other techniques, such as estimated discounted cash
\n
flows, are used to determine fair value for the remaining financial instruments.
\n
\n
\n\n\n\n\n
\n\n\n\n\n\n20. Financial risk management (continued)
\n
\n\n
(f) Measurement of fair values
\n
\n
The carrying amounts of current financial assets and liabilities, measured at amortised cost, approximate their fair values, due to the short term nature of the balances.
\n
The carrying amounts of the non-current loans receivable measured at amortised cost approximate their fair values since the interest rates are re-priceable at three-
\n
month intervals. The fair values of financial liabilities measured at amortised cost are estimated by discounting the future contractual cash flows at current market
\n
interest rates, determined as those that are available to the Group at balance sheet date for similar financial instruments.
\n
\n
The Group\u2019s investments in equity instruments are long term and strategic in nature and are not held for the purpose of trading. The Group has elected to designate
\n
these other investments at FVOCI. The fair value of the Group\u2019s investments in equity instruments are as follows:
\n
\n
\n
\n\n\n | \n 2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Investment in ZeroNorth A/S (formerly known as Alpha Ori Technology Holdings Pte Ltd \u201cAlpha Ori\u201d) | \n2,344 | \n2,344 | \n3,269 | \n\n\n\n\n\n\n
\n\n| Investment in Diginex Solutions (HK) Limited (\u201cDiginex\u201d) | \n7,806 | \n525 | \n501 | \n\n\n\n\n\n\n
\n\n| Investment in Clean Hydrogen Works, LA-1, LLC (\u201cCHW-LA1\u201d) | \n10,054 | \n20,000 | \n55 | \n\n\n\n\n\n\n
\n\n| Investment in Vanguard Tech, Inc. (\u201cVanguard\u201d) | \n200 | \n200 | \n- | \n\n\n\n\n\n\n
\n\n| Investment in TORM plc (\u201cTORM\u201d) | \n277,177 | \n- | \n- | \n\n\n\n\n\n\n
\n\n | \n297,581 | \n23,069 | \n3,825 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
The Group does not hold more than 20% equity interest in these equity investments. They are equity instruments without readily determinable fair values and over
\n
which the Group has neither significant influence nor control through investments in common stock or in-substance common stock. Therefore, it is precluded from
\n
applying the equity method of accounting.
\n
\n
For the financial year ended 2025, the Group acquired approximately 14.1 million A shares in TORM for a total consideration of US$311.4 million, representing
\n
about 13.97% of TORM\u2019s issued share capital.
\n
\n
If one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. The assessment of the fair value of investments
\n
in unquoted equity instruments is performed on a quarterly basis based on the latest available data that is reasonably available to the Group.
\n
\n
Valuation techniques and inputs used in Level 3 fair value measurements
\n
\n
The Group has investments in unquoted equity instruments measured at FVOCI and loans receivable from a joint venture measured at FVTPL that are measured
\n
using Level 3 fair value measurements.
\n
\n
The Group\u2019s investment in unquoted equity instruments measured at FVOCI was valued using a market approach based on the Group\u2019s best estimate, which is
\n
determined by using information including but not limited to the pricing of recent rounds of financing of the investees and information generated from arm\u2019s-length
\n
market transactions involving identical or comparable assets or liabilities. The estimated fair value of the investments would either increase or decrease based on the
\n
latest available data that is reasonably available to the Group at each balance sheet date. No sensitivity analysis is presented as the information used by the Group to
\n
determine the fair values of its investments are based on latest rounds of financing that have concluded and actual market transactions.
\n
\n
The following table shows a reconciliation from the opening balance to the closing balance of the Group\u2019s investment in unquoted equity instruments measured at
\n
FVOCI:
\n
\n
\n
\n\n\n | \n 2025 | \n 2024 | \n2023 | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Opening balance | \n23,069 | \n23,953 | \n3,825 | \n\n\n\n\n\n\n
\n\n| Acquisition of equity investments at FVOCI | \n\u2014 | \n862 | \n10,408 | \n\n\n\n\n\n\n
\n\n| Conversion of debt into equity | \n36 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Equity investments at FVOCI \u2013 net change in fair value (unrealised) | \n(2,699) | \n1,186 | \n9,720 | \n\n\n\n\n\n\n
\n\n| Disposal of other investments | \n\u2014 | \n(2,932) | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Transfer from Level 3 to Level 1 | \n(7,806) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Closing balance | \n12,600 | \n23,069 | \n23,953 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n
\n\n\n\n\n\n
\n
\n20. Financial risk management (continued)
\n\n
\n
There were no transfers between Levels 2 and 3 during the year.
\n
\n
There was a transfer from Level 3 to Level 1 as Diginex successfully listed on a stock exchange.
\n
\n
The following table shows a reconciliation from the opening balance to the closing balance of the Group\u2019s loans receivable from a joint venture measured at
\n
FVTPL:
\n
\n
\n
\n\n\n | \n 2025 US$\u2019000 | \n 2024 US$\u2019000 | \n2023 US$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Opening balance | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Issuance of convertible loan notes | \n7,046 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Closing balance | \n7,046 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n
(g) Offsetting financial assets and financial liabilities
\n
\nThe Group\u2019s financial assets and liabilities are not subjected to enforceable master netting arrangements or similar arrangements. Financial derivatives, financial
\nassets and financial liabilities are presented separately on the consolidated balance sheet, without netting off of balances.
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag6": {
"value": "\n
\n(a) Market risk
\n
\nMarket risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of
\nits holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while
\noptimising the return.
\n
\nThe Group enters into derivatives, and also incurs financial liabilities, in order to manage market risks. All such transactions are carried out within the guidelines set
\nby the Group. Generally, the Group seeks to apply hedge accounting in order to manage volatility in profit or loss.
\n
\nPrice risk
\n
\nThe shipping market can be subject to significant fluctuations. The Group\u2019s vessels are employed under a variety of chartering arrangements including time charters
\nand voyage charters.
\n
\nIn 2025, approximately 7% (2024: 5%, 2023: 5%) of the Group\u2019s shipping revenue was derived from vessels under fixed income charters (comprising time charters).
\n
\nThe Group is exposed to the risk of variations in fuel oil costs, which are affected by the global political and economic environment. Historically, fuel expenses have
\nbeen the most significant expense. Under a time charter, the charterer is responsible for fuel costs, therefore, fixed income charters also reduce exposure to fuel price
\nfluctuations.
\n
\nIn 2025, fuel oil costs comprised 43% (2024: 47%, 2023: 47%) of the Group\u2019s operating expenses. If price of fuel oil has increased/decreased by US$1 (2024: US$1,
\n2023: US$1) per metric ton with all other variables including tax rate being held constant, the net results will be lower/higher by US$838,920 (2024: US$891,737,
\n2023: US$801,249) as a result of higher/lower fuel oil consumption expense.
\n
\nIn addition to securing cash flows through time charter contracts, the Group has entered into forward freight agreements to limit the risk involved in trading in the
\nspot market. Details of the Group\u2019s outstanding forward freight agreements are disclosed in Note 8.
\n
\nCurrency risk
\n
\nAt 31 December 2025, 2024 and 2023, the Group has assessed that it has insignificant exposure to foreign currency risks. However, the Group has entered into
\nforeign exchange contracts to hedge its general and administrative costs to avoid short term volatility.
\n
\nDetails of the Group\u2019s outstanding forward exchange contracts are disclosed in Note 8.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nInterest rate risk
\n
\nThe Group adopts a policy of ensuring that between 40% and 75% of its interest rate risk exposure is at a fixed-rate or limited to a certain threshold. This is achieved
\npartly by entering into fixed-rate instruments and partly by borrowing at a floating rate and using interest rate swaps as hedges of the variability in cash flows
\nattributable to interest rate risk. For the secured interest rate swaps of the Group, management applies a hedge ratio of 1:1.
\n
\nCash flow and fair value interest rate risks
\n
\nCash flow interest rate risk is the risk that future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Fair value interest
\nrate risk is the risk that the value of a financial instrument will fluctuate due to changes in market interest rates.
\n
\nThe Group entered into interest rate agreements to limit exposure to interest rate fluctuations. The details of these exposures are disclosed in Note 8. As at 31
\nDecember 2025, the notional principal amount of these interest rate swaps represents approximately 35% (2024: 45%, 2023: 80%) of the Group\u2019s borrowings on
\nfixed and floating interest rates.
\n
\nAs at the balance sheet date, the interest rate profile of interest-bearing financial instruments, as reported to the management, was as follows:
\n\n
\n\n\n | \nNominal amount | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Interest bearing financial instruments | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets | \n59,845 | \n64,133 | \n69,626 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities | \n1,122,976 | \n1,122,249 | \n1,251,990 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of interest rate swaps | \n(394,760) | \n(506,197) | \n(1,005,586) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n788,061 | \n680,185 | \n316,030 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nThe Group is exposed mainly to the Secured Overnight Financing Rate (\u201cSOFR\u201d). The Group completed the three-month US$ LIBOR transition to SOFR during
\nthe financial year ended 2023.
\n
\nHedge effectiveness
\n
\nHedge effectiveness is determined at the inception of the hedging relationship, and through periodic prospective effectiveness assessments to ensure that an economic
\nrelationship exists between the hedged item and hedging instrument.
\n
\nThe Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item. If changes in
\ncircumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, it would
\nresult in hedge ineffectiveness.
\n
\nA qualitative assessment is first made for each hedging relationship to determine if there is any hedge ineffectiveness at inception. If there is hedge ineffectiveness
\nidentified at inception or throughout the course of the hedge relationship due to critical terms not fully matching due to a change in circumstances, the Group
\nquantifies and assesses hedge ineffectiveness using the hypothetical derivative method.
\n
\nIn these hedge relationships, the main sources of ineffectiveness are:
\n
\n(1) the effect of the counterparty and the Group\u2019s own credit risk on the fair value of the swaps, which is not reflected in the change in the fair value of
\nthe hedged cash flows attributable to the change in interest rates;
\n
\n(2) differences in repricing dates between the swaps and the borrowings; and
\n
\n(3) transitioning the hedged item and the hedging instrument to alternative benchmark rates at different times, which may result in temporary mismatch
\nin benchmark interest rates or permanent difference in adjustment spreads;
\n
\nIneffectiveness of US$2.6 million has been recognised in relation to the interest rate swaps in other gains or losses in profit or loss for 2025 (2024: US$4.4 million,
\n2023: US$6.6 million).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCash flow sensitivity analysis for variable rate instruments
\n
\nIf the interest rates has increased/decreased by 50 basis points, with all other variables including tax rate being held constant, the net results will be lower/higher by
\napproximately US$1.5 million (2024: US$2.8 million, 2023: US$1.8 million) as a result of higher/lower interest expense on the portion of the borrowings that is not
\ncovered by the interest rate swap instruments.
\n
\nIf the interest rates have increased/decreased by 50 basis points, with all other variables including tax rate being held constant, the net results will be lower/higher
\nby approximately US$2.3 million (2024: US$4.8 million, 2023: US$5.8 million) as a result of higher/lower interest expense on borrowings; had no hedging been in
\nplace.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag11": {
"value": "\n
\n
\n(b) Credit risk
\n
\nThe Group\u2019s credit risk is primarily attributable to trade and other receivables, cash and cash equivalents (including restricted cash) and loans receivable from joint
\nventures. The maximum exposure is represented by the carrying value of each financial asset on the balance sheet.
\n
\nThe Group performs periodic credit evaluations of its charterers. The Group has implemented policies to ensure cash funds are deposited and derivatives are entered
\ninto with banks and internationally recognised financial institutions with a good credit rating and the vessels are chartered out to charterers with an appropriate credit
\nrating who can provide sufficient guarantees.
\n
\n\n
Trade receivables and contract assets
\n
\n
Credit risk is concentrated on several charterers and the Group adopts the policy of dealing only with customers with appropriate credit history.
\n
\n
The Group has determined that the ECL provision estimated based on an allowance matrix of 0.3% to 1% for trade receivables aged \u201cPast due up to three months\u201d
\n
and \u201cPast due for more than six months\u201d, respectively, as at 31 December 2025, 2024 and 2023 were insignificant. Accordingly, no ECL allowance was recorded
\n
by the Group.
\n
\n
The age analysis of trade receivables and contract assets is as follows:
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Current (not past due) | \n93,445 | \n199,076 | \n312,744 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due 0 to 3 months | \n182,364 | \n68,653 | \n86,920 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 3 months | \n111,026 | \n136,284 | \n108,178 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: Allowance for impairment | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n386,835 | \n404,013 | \n507,842 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loan receivable from joint ventures
\n
\nThe loans extended to Vista and Ecomar form an extension of the Group\u2019s investment in product tankers via co-ownership with another strategic investor. As the
\nvessels owned by the joint ventures generate positive cash flows and the outlook remains positive, management considers the credit risk of loans issued to the joint
\nventures as low. As a result of the qualitative assessment performed, no ECL provision has been recognised. The loans extended to Complexio are measured at
\nFVTPL and are not tested for impairment.
\n
\nCash and cash equivalents
\n
\nThe cash and cash equivalents are held with high credit quality financial institutions. Impairment on cash and cash equivalents has been measured on the 12-month
\nexpected loss basis and reflects the short maturities of the exposures. The Group considers that its cash and cash equivalents have low credit risk based on the external
\ncredit ratings of the counterparties. The amount of the allowance on cash and cash equivalents is negligible.
\n
\nDerivatives
\n
\nThe derivatives are entered into with high credit quality financial institutions.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag12": {
"value": "\nTrade receivables and contract assets
\n
\nCredit risk is concentrated on several charterers and the Group adopts the policy of dealing only with customers with appropriate credit history.
\n
\nThe Group has determined that the ECL provision estimated based on an allowance matrix of 0.3% to 1% for trade receivables aged \u201cPast due up to three months\u201d
\nand \u201cPast due for more than six months\u201d, respectively, as at 31 December 2025, 2024 and 2023 were insignificant. Accordingly, no ECL allowance was recorded
\nby the Group.
\n
\nThe age analysis of trade receivables and contract assets is as follows:
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Current (not past due) | \n93,445 | \n199,076 | \n312,744 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due 0 to 3 months | \n182,364 | \n68,653 | \n86,920 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 3 months | \n111,026 | \n136,284 | \n108,178 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: Allowance for impairment | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n386,835 | \n404,013 | \n507,842 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag14": {
"value": "\n(c) Liquidity risk
\n
\nPrudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of committed credit facilities to
\nmeet operating and capital expenditure needs. To address the inherent unpredictability of short-term liquidity requirements, the Group maintains sufficient cash for
\nits daily operations in short-term cash deposits with banks, has access to undrawn revolving credit facilities amounting to US$324.2 million. In the financial year
\nended 2023, the Group entered into a trade receivable factoring agreement (with limited recourse to the Group) with financial institutions. This factoring agreement
\nended in the financial year ended 2023.
\n
\nThe maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted cash flows is as follows:
\n
\n\n
\n\n\n | \nLess than 1 year | \nBetween 1 and 2 years | \nBetween 2 and 5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2025 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and provisions1 | \n350,735 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial instruments | \n163 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payments | \n56,041 | \n47,863 | \n105,369 | \n38,083 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n186,154 | \n92,777 | \n324,853 | \n451,670 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability (accounted for as financing transaction) and other lease liabilities | \n27,811 | \n10,262 | \n29,115 | \n7,731 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n620,904 | \n150,902 | \n459,337 | \n497,484 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n | \nLess than 1 year | \nBetween 1 and 2 years | \nBetween 2 and 5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and provisions1 | \n312,839 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial instruments | \n1,939 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payments | \n55,598 | \n33,239 | \n53,365 | \n15,659 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n253,803 | \n231,878 | \n92,550 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability (accounted for as financing transaction) and other lease liabilities | \n84,029 | \n48,834 | \n146,842 | \n269,773 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n708,208 | \n313,951 | \n292,757 | \n285,432 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n | \nLess than 1 year | \nBetween 1 and 2 years | \nBetween 2 and 5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and provisions1 | \n385,478 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial instruments | \n276 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payments | \n60,437 | \n50,567 | \n78,168 | \n31,528 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n175,900 | \n148,090 | \n228,992 | \n24,386 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability (accounted for as financing transaction) and other lease liabilities | \n94,071 | \n79,666 | \n198,617 | \n354,043 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n716,162 | \n278,323 | \n505,777 | \n409,957 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1
\n Excluding provisions
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag16": {
"value": "\n(d) Capital risk
\n
\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to maintain an optimal capital structure so as
\nto maximise shareholders\u2019 value. In order to maintain or achieve an optimal capital structure, the Group may adjust the amount of dividends paid, return capital to
\nshareholders, obtain new borrowings or sell assets to reduce borrowings.
\n
\nThe Group is subject to capital requirements imposed by its external lenders in the form of financial covenants attached to its borrowing facilities.
\n
\nThese requirements are monitored quarterly and reported to management and the board of directors. During the financial years ended 31 December 2025, 2024 and
\n2023, the Group is in compliance with all externally imposed capital requirements.
\n
\n(e) Accounting classifications and fair values
\n
\nThe following tables present assets and liabilities recognised and measured at fair value and classified by level of the following fair value measurement hierarchy:
\n
\n(1) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1);
\n
\n(2) inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is,
\nderived from prices) (Level 2); and
\n
\n(3) inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n | \nCarrying amount | \nFair value | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Note | \nFair value hedging instruments/ Mandatorily at FVTPL - others US$\u2019000 | \nFinancial assets at amortised cost US$\u2019000 | \nFVOCI \u2013 equity instruments US$\u2019000 | \nTotal US$\u2019000 | \nLevel 1 US$\u2019000 | \nLevel 2 US$\u2019000 | \nLevel 3 US$\u2019000 | \nTotal US$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2025 | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans receivable from joint venture | \n | \n7,046 | \n\u2014 | \n\u2014 | \n7,046 | \n\u2014 | \n\u2014 | \n7,046 | \n7,046 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward foreign exchange contracts | \n8 | \n267 | \n\u2014 | \n\u2014 | \n267 | \n\u2014 | \n267 | \n\u2014 | \n267 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n590 | \n\u2014 | \n\u2014 | \n590 | \n\u2014 | \n590 | \n\u2014 | \n590 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest rate swaps used for hedging | \n8 | \n8,007 | \n\u2014 | \n\u2014 | \n8,007 | \n\u2014 | \n8,007 | \n\u2014 | \n8,007 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other investments | \n | \n\u2014 | \n\u2014 | \n297,581 | \n297,581 | \n284,981 | \n\u2014 | \n12,600 | \n297,581 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n15,910 | \n\u2014 | \n297,581 | \n313,491 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets not measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans receivable from joint venture | \n9 | \n\u2014 | \n52,799 | \n\u2014 | \n52,799 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other receivables, and prepayments1 | \n12 | \n\u2014 | \n450,087 | \n\u2014 | \n450,087 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Restricted cash | \n13 | \n\u2014 | \n10,000 | \n\u2014 | \n10,000 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at bank and on hand | \n13 | \n\u2014 | \n103,609 | \n\u2014 | \n103,609 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash retained in the commercial pools | \n13 | \n\u2014 | \n88,966 | \n\u2014 | \n88,966 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n705,461 | \n\u2014 | \n705,461 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1
\n Excluding prepayments
\n
\n\n
\n\n\n | \nCarrying amount | \nFair value | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nFair value \u2013 | \nOther | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nhedging | \nfinancial | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ninstruments | \nliabilities | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2025 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities measured at | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n(163) | \n\u2014 | \n(163) | \n\u2014 | \n(163) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities not measured | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank borrowings | \n16 | \n\u2014 | \n(1,048,125) | \n(1,048,125) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability | \n | \n\u2014 | \n(74,851) | \n(74,851) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (accounted for as financing | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| transaction) and other lease | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| liabilities | \n16 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and | \n | \n\u2014 | \n(350,735) | \n(350,735) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| provisions2 | \n17 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n(1,473,711) | \n(1,473,711) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2
\n Excluding provisions
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n | \nCarrying amount | \nFair value | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Note | \nFair value hedging instruments/ Mandatorily at FVTPL - others US$\u2019000 | \nFinancial assets at amortised cost US$\u2019000 | \nFVOCI \u2013 equity instruments US$\u2019000 | \nTotal US$\u2019000 | \nLevel 1 US$\u2019000 | \nLevel 2 US$\u2019000 | \nLevel 3 US$\u2019000 | \nTotal US$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n1,690 | \n\u2014 | \n\u2014 | \n1,690 | \n\u2014 | \n1,690 | \n\u2014 | \n1,690 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest rate swaps used for hedging | \n8 | \n22,935 | \n\u2014 | \n\u2014 | \n22,935 | \n\u2014 | \n22,935 | \n\u2014 | \n22,935 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest rate caps | \n8 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other investments | \n | \n\u2014 | \n\u2014 | \n23,069 | \n23,069 | \n\u2014 | \n\u2014 | \n23,069 | \n23,069 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n24,625 | \n\u2014 | \n23,069 | \n47,694 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial assets not measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans receivable from joint venture | \n9 | \n\u2014 | \n64,133 | \n\u2014 | \n64,133 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other receivables, and prepayments1 | \n12 | \n\u2014 | \n487,677 | \n\u2014 | \n487,677 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Restricted cash | \n13 | \n\u2014 | \n13,542 | \n\u2014 | \n13,542 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at bank and on hand | \n13 | \n\u2014 | \n195,271 | \n\u2014 | \n195,271 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash retained in the commercial pools | \n13 | \n\u2014 | \n88,297 | \n\u2014 | \n88,297 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n848,920 | \n\u2014 | \n848,920 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1
\n Excluding prepayments
\n
\n\n
\n\n\n | \n | \nCarrying amount | \n | \n | \nFair value | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nFair value \u2013 | \nOther | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nhedging | \nfinancial | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \ninstruments | \nliabilities | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities measured at | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward foreign exchange contracts | \n8 | \n(1,048) | \n\u2014 | \n(1,048) | \n\u2014 | \n(1,048) | \n\u2014 | \n(1,048) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n(891) | \n\u2014 | \n(891) | \n\u2014 | \n(891) | \n\u2014 | \n(891) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n(1,939) | \n\u2014 | \n(1,939) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial liabilities not measured | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank borrowings | \n16 | \n\u2014 | \n(575,376) | \n(575,376) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sale and leaseback liability | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (accounted for as financing | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| transaction) and other lease | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| liabilities | \n16 | \n\u2014 | \n(546,873) | \n(546,873) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade and other payables, and | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| provisions2 | \n17 | \n\u2014 | \n(312,839) | \n(312,839) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n(1,435,088) | \n(1,435,088) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2
\n Excluding provisions
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n | \n | \nCarrying amount | \nFair value | \n\n\n\n\n\n
\n\n | \n | \nFair value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nhedging | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ninstruments/ | \nFinancial | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nMandatorily | \nassets at | \nFVOCI- | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nat FVTPL | \namortised | \nequity | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n- others | \ncost | \ninstrument | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial assets measured | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Forward foreign exchange | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| contracts | \n8 | \n449 | \n\u2014 | \n\u2014 | \n449 | \n\u2014 | \n449 | \n\u2014 | \n449 | \n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n1,512 | \n\u2014 | \n\u2014 | \n1,512 | \n\u2014 | \n1,512 | \n\u2014 | \n1,512 | \n\n\n\n\n\n
\n\n| Interest rate swaps used for | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| hedging | \n8 | \n45,964 | \n\u2014 | \n\u2014 | \n45,964 | \n\u2014 | \n45,964 | \n\u2014 | \n45,964 | \n\n\n\n\n\n
\n\n| Other investments | \n | \n\u2014 | \n\u2014 | \n23,953 | \n23,953 | \n\u2014 | \n\u2014 | \n23,953 | \n23,953 | \n\n\n\n\n\n
\n\n | \n | \n47,925 | \n\u2014 | \n23,953 | \n71,878 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial assets not | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| measured at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Loans receivable from joint | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| venture | \n9 | \n\u2014 | \n69,626 | \n\u2014 | \n69,626 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Trade and other | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| receivables, and | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| prepayments1 | \n12 | \n\u2014 | \n568,436 | \n\u2014 | \n568,436 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Restricted cash | \n13 | \n\u2014 | \n13,381 | \n\u2014 | \n13,381 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cash at bank and on hand | \n13 | \n\u2014 | \n141,621 | \n\u2014 | \n141,621 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cash retained in the | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| commercial pools | \n 13 | \n\u2014 | \n80,900 | \n\u2014 | \n80,900 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n873,964 | \n\u2014 | \n873,964 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n1
\n Excluding prepayments
\n
\n\n
\n\n\n | \n | \nCarrying amount | \nFair value | \n\n\n\n\n\n
\n\n | \n | \nFair value \u2013 | \nOther | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nhedging | \nfinancial | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ninstruments | \nliabilities | \nTotal | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n\n
\n\n | \nNote | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial liabilities measured at | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Forward freight agreements | \n8 | \n(276) | \n\u2014 | \n(276) | \n\u2014 | \n(276) | \n\u2014 | \n(276) | \n\n\n\n\n\n
\n\n| Financial liabilities not measured | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| at fair value | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Bank borrowings | \n16 | \n\u2014 | \n(572,511) | \n(572,511) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Sale and leaseback liability | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| (accounted for as financing | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| transaction) and other lease | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| liabilities | \n16 | \n\u2014 | \n(679,479) | \n(679,479) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Trade and other payables, and | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| provision2 | \n17 | \n\u2014 | \n(385,478) | \n(385,478) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n\u2014 | \n(1,637,468) | \n(1,637,468) | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n2
\n Excluding provisions
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag74": {
"value": "\n
\n\n
21. Related party transactions
\n
\n
In addition to the related party information disclosed elsewhere in the consolidated financial statements, the following transactions took place between the Group
\n
and related parties during the financial year on commercial terms agreed by the parties:
\n
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Purchase of services from related parties1 | \n | \n | \n\n\n\n\n\n\n
\n\n| Support service fees paid/payable to related parties | \n7,553 | \n6,313 | \n\n\n\n\n\n\n
\n\n| Rental paid/payable to a related party | \n926 | \n893 | \n\n\n\n\n\n\n
\n\n| Rendering of services to related parties1 | \n | \n | \n\n\n\n\n\n\n
\n\n| Management fees received/receivable from related parties2 | \n28 | \n4 | \n\n\n\n\n\n\n
\n\n| Other transactions with related parties1 | \n | \n | \n\n\n\n\n\n\n
\n\n| Services paid on behalf of/settled on behalf by related parties2 | \n76,283 | \n75,268 | \n\n\n\n\n\n\n
\n\n| Transactions with joint ventures | \n | \n | \n\n\n\n\n\n\n
\n\n| Support service fees paid/payable to joint venture | \n546 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Management fees paid/payable to joint venture | \n1,074 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Management fees received/receivable from joint venture2 | \n5,180 | \n1,045 | \n\n\n\n\n\n\n
\n\n| Interest income received/receivable from joint ventures2 | \n2,944 | \n3,799 | \n\n\n\n\n\n\n
\n\n| Other transactions with joint ventures | \n | \n | \n\n\n\n\n\n\n
\n\n| Services paid on behalf of/settled on behalf by joint ventures2 | \n7,204 | \n10,029 | \n\n\n\n\n\n\n
\n\n| Pool arrangements | \n | \n | \n\n\n\n\n\n\n
\n\n| Revenue distributable/distributed to joint venture | \n61,484 | \n77,107 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
1
\n
Related parties refer to subsidiaries of an entity that has significant influence in the Group.
\n
\n
2
\n
Revisions were made to prior year comparatives as the Group has disclosed transactions and services paid on behalf of/settled on behalf by related parties
\n
and joint ventures that were not disclosed previously. These revisions are determined to be immaterial by the Group.
\n
\n
Key management personnel compensation
\n
\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Fixed | \n | \n | \n\n\n\n\n\n\n
\n\n| Salary (annual) including pension | \n1,346 | \n1,320 | \n\n\n\n\n\n\n
\n\n| Variable | \n | \n | \n\n\n\n\n\n\n
\n\n| Cash bonus | \n2,474 | \n2,455 | \n\n\n\n\n\n\n
\n\n| Share-based compensation | \n1,408 | \n1,281 | \n\n\n\n\n\n\n
\n\n| Director\u2019s fees | \n532 | \n433 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
Key management personnel are defined as the Group\u2019s Chief Executive Officer (\u201cCEO\u201d), Chief Financial Officer (\u201cCFO\u201d) and board of directors.
\n
\n
For LTIP 2025, the CEO has received 770,533 options (2024: 617,581). The CFO has received 193,475 options (2024: 134,479). The CEO and CFO do not receive
\n
pension as part of the remuneration package. This is considered to be included in the fixed salary. Non-monetary benefits can include standard employment benefits
\n
such as newspaper, telephone, laptop and internet access.
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag75": {
"value": "\n21. Related party transactions
\n
\nIn addition to the related party information disclosed elsewhere in the consolidated financial statements, the following transactions took place between the Group
\nand related parties during the financial year on commercial terms agreed by the parties:
\n
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Purchase of services from related parties1 | \n | \n | \n\n\n\n\n\n\n
\n\n| Support service fees paid/payable to related parties | \n7,553 | \n6,313 | \n\n\n\n\n\n\n
\n\n| Rental paid/payable to a related party | \n926 | \n893 | \n\n\n\n\n\n\n
\n\n| Rendering of services to related parties1 | \n | \n | \n\n\n\n\n\n\n
\n\n| Management fees received/receivable from related parties2 | \n28 | \n4 | \n\n\n\n\n\n\n
\n\n| Other transactions with related parties1 | \n | \n | \n\n\n\n\n\n\n
\n\n| Services paid on behalf of/settled on behalf by related parties2 | \n76,283 | \n75,268 | \n\n\n\n\n\n\n
\n\n| Transactions with joint ventures | \n | \n | \n\n\n\n\n\n\n
\n\n| Support service fees paid/payable to joint venture | \n546 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Management fees paid/payable to joint venture | \n1,074 | \n\u2014 | \n\n\n\n\n\n\n
\n\n| Management fees received/receivable from joint venture2 | \n5,180 | \n1,045 | \n\n\n\n\n\n\n
\n\n| Interest income received/receivable from joint ventures2 | \n2,944 | \n3,799 | \n\n\n\n\n\n\n
\n\n| Other transactions with joint ventures | \n | \n | \n\n\n\n\n\n\n
\n\n| Services paid on behalf of/settled on behalf by joint ventures2 | \n7,204 | \n10,029 | \n\n\n\n\n\n\n
\n\n| Pool arrangements | \n | \n | \n\n\n\n\n\n\n
\n\n| Revenue distributable/distributed to joint venture | \n61,484 | \n77,107 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n1
\n Related parties refer to subsidiaries of an entity that has significant influence in the Group.
\n
\n2
\n Revisions were made to prior year comparatives as the Group has disclosed transactions and services paid on behalf of/settled on behalf by related parties
\nand joint ventures that were not disclosed previously. These revisions are determined to be immaterial by the Group.
\n
\nKey management personnel compensation
\n\n
\n\n\n | \n2025 US$\u2019000 | \n2024 US$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Fixed | \n | \n | \n\n\n\n\n\n\n
\n\n| Salary (annual) including pension | \n1,346 | \n1,320 | \n\n\n\n\n\n\n
\n\n| Variable | \n | \n | \n\n\n\n\n\n\n
\n\n| Cash bonus | \n2,474 | \n2,455 | \n\n\n\n\n\n\n
\n\n| Share-based compensation | \n1,408 | \n1,281 | \n\n\n\n\n\n\n
\n\n| Director\u2019s fees | \n532 | \n433 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\nKey management personnel are defined as the Group\u2019s Chief Executive Officer (\u201cCEO\u201d), Chief Financial Officer (\u201cCFO\u201d) and board of directors.
\n
\nFor LTIP 2025, the CEO has received 770,533 options (2024: 617,581). The CFO has received 193,475 options (2024: 134,479). The CEO and CFO do not receive
\npension as part of the remuneration package. This is considered to be included in the fixed salary. Non-monetary benefits can include standard employment benefits
\nsuch as newspaper, telephone, laptop and internet access.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag76": {
"value": "\n22. Segment information
\n
\nOperating segments are determined based on the reports submitted to the CODM to make strategic decisions. There were no changes to the Group\u2019s operating
\nsegments during the financial year ended 31 December 2025. For the financial year ended 31 December 2024, with the redelivery of its Specialised vessel and the
\nGroup\u2019s exit from the Chemical-Stainless segment, the Group has four main operating segments. During the financial year ended 31 December 2023, the CODM
\nreorganised the business into six main operating segments, following the addition of the Specialised segment. For the financial year ended 31 December 2025 and
\n2024, the operating segments are as follows:
\n
\n(a) Long Range II (\u2018LR2\u2019)
\n
\n(b) Long Range I (\u2018LR1\u2019)
\n
\n(c) Medium Range (\u2018MR\u2019)
\n
\n(d) Handy size (\u2018Handy\u2019)
\n
\nThe operating segments are organised and managed according to the size of the product tanker vessels.
\n
\nThe LR2 segment consists of vessels between 85,000 DWT and 124,999 DWT in size and provides transportation of clean petroleum oil products.
\n
\nThe LR1 segment consists of vessels between 55,000 DWT and 84,999 DWT in size and provides transportation of clean and dirty petroleum products.
\n
\nThe MR segment consists of vessels between 40,000 DWT and 54,999 DWT in size and provides transportation of clean and dirty oil products, vegetable oil and
\neasy chemicals; inclusive of IMO II vessels.
\n
\nThe Handy segment consists of vessels between 25,000 DWT and 39,999 DWT in size and provides transportation of clean and dirty oil products, vegetable oil and
\neasy chemicals; inclusive of IMO II vessels.
\n
\nThe Specialised segment consists of vessels between 5,000 DWT 19,999 DWT in size.
\n
\nDuring the financial year ended 31 December 2023, the group exited the Chemical-Stainless segment after disposing of its Chemical-Stainless vessels that were
\npreviously acquired through the acquisition of CTI; and the Group exited the Specialised segment after redelivering its only Specialised vessel.
\n
\nManagement assesses the performance of the operating segments based on operating profit before depreciation, amortisation, impairment and gains/losses on disposal
\nof vessels (\u201cOperating EBITDA\u201d). This measurement basis excludes the effects of impairment charges and gains/losses on disposal of vessels that are not expected
\nto recur regularly in every financial period. Interest income and finance expenses, which result from the Group\u2019s capital and liquidity position that is centrally
\nmanaged for the benefit of various activities, general and administrative expenses, and specific items within other operating income including bunker management
\nfee income from external party are not allocated to segments.
\n\n
\n\n\n | \nLR2 | \nLR1 | \nMR | \nHandy | \nTotal | \n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| 2025 | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Revenue (Hafnia Vessels and TC Vessels) | \n110,416 | \n374,469 | \n675,708 | \n261,238 | \n1,421,831 | \n\n\n\n\n\n
\n\n| Revenue (External Vessels in Disponent-Owner Pools)1 | \n75,769 | \n229,896 | \n475,568 | \n78,845 | \n860,078 | \n\n\n\n\n\n
\n\n| Voyage expenses (Hafnia Vessels and TC Vessels) | \n(33,473) | \n(123,492) | \n(213,999) | \n(94,993) | \n(465,957) | \n\n\n\n\n\n
\n\n| Voyage expenses (External Vessels in Disponent-Owner Pools)1 | \n(27,362) | \n(87,221) | \n(186,805) | \n(28,178) | \n(329,566) | \n\n\n\n\n\n
\n\n| Pool distributions for External Vessels in Disponent-Owner | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Pools1 | \n(48,407) | \n(142,675) | \n(288,763) | \n(50,667) | \n(530,512) | \n\n\n\n\n\n
\n\n| TCE Income# | \n 76,943 | \n 250,977 | \n 461,709 | \n 166,245 | \n 955,874 | \n\n\n\n\n\n
\n\n| Other operating income2 | \n 3,718 | \n 5,298 | \n 10,379 | \n 5,837 | \n 25,232 | \n\n\n\n\n\n
\n\n| Vessel operating expenses | \n (16,182) | \n (68,051) | \n (134,338) | \n (63,552) | \n (282,123) | \n\n\n\n\n\n
\n\n| Technical management expenses | \n (1,837) | \n (6,810) | \n (13,052) | \n (5,383) | \n (27,082) | \n\n\n\n\n\n
\n\n| Charter hire expenses | \n\u2014 | \n (6,842) | \n (26,573) | \n\u2014 | \n (33,415) | \n\n\n\n\n\n
\n\n| Operating EBITDA | \n62,642 | \n174,572 | \n298,125 | \n103,147 | \n638,486 | \n\n\n\n\n\n
\n\n| Depreciation charge | \n(11,951) | \n(58,778) | \n(94,645) | \n(35,989) | \n(201,363) | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n437,123 | \n\n\n\n\n\n
\n\n| Unallocated2 | \n | \n | \n | \n | \n(94,946) | \n\n\n\n\n\n
\n\n| Profit before income tax | \n | \n | \n | \n | \n342,177 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n#
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time charters and voyage charters less voyage expenses comprising
\nprimarily brokers\u2019 commission, fuel oil and port charges. TCE is a standard measure used in the shipping industry for reporting of income, providing
\nimproved comparability across different types of charters.
\n
\n1
\n \u201cExternal Vessels in Disponent-Owner Pools\u201d means vessels that are commercially managed by the Group in the Disponent-Owner Pool arrangements
\nthat are not Hafnia Vessels or TC Vessels. See Note 2.3(a) for details on the accounting for pool arrangements.
\n
\n2
\n The unallocated amount consists of interest income and finance expenses, general and administrative expenses; and other operating income such as
\ninsurance claims and share of profit of equity-accounted investees which are not allocated to segments.
\n
\n
\n\n\n\n\n\n22. Segment information (continued)
\n
\n\n
\n\n\n | \nLR2 | \nLR1 | \nMR | \nHandy | \nTotal | \n\n\n\n\n\n\n
\n\n| US$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| 2024 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Revenue (Hafnia Vessels and TC Vessels) | \n125,387 | \n522,837 | \n915,186 | \n372,186 | \n1,935,596 | \n\n\n\n\n\n\n
\n\n| Revenue (External Vessels in Disponent-Owner Pools)1 | \n86,168 | \n318,499 | \n438,245 | \n90,139 | \n933,051 | \n\n\n\n\n\n\n
\n\n| Voyage expenses (Hafnia Vessels and TC Vessels) | \n(31,693) | \n(142,405) | \n(251,887) | \n(118,332) | \n(544,317) | \n\n\n\n\n\n\n
\n\n| Voyage expenses (External Vessels in Disponent-Owner Pools)1 | \n(34,080) | \n(112,980) | \n(156,931) | \n(28,811) | \n(332,802) | \n\n\n\n\n\n\n
\n\n| Pool distributions for External Vessels in Disponent-Owner Pools1 | \n(52,088) | \n(205,519) | \n(281,314) | \n(61,328) | \n(600,249) | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| TCE Income# | \n93,694 | \n380,432 | \n663,299 | \n253,854 | \n1,391,279 | \n\n\n\n\n\n\n
\n\n| Other operating income2 | \n2,374 | \n6,824 | \n11,001 | \n3,533 | \n23,732 | \n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n(15,624) | \n(64,451) | \n(132,876) | \n(65,090) | \n(278,041) | \n\n\n\n\n\n\n
\n\n| Technical management expenses | \n(1,947) | \n(7,358) | \n(13,619) | \n(5,249) | \n(28,173) | \n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n\u2014 | \n(8,974) | \n(39,522) | \n\u2014 | \n(48,496) | \n\n\n\n\n\n\n
\n\n| Operating EBITDA | \n78,497 | \n306,473 | \n488,283 | \n187,048 | \n1,060,301 | \n\n\n\n\n\n\n
\n\n| Depreciation charge | \n(13,837) | \n(58,881) | \n(107,936) | \n(33,339) | \n(213,993) | \n\n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n846,308 | \n\n\n\n\n\n\n
\n\n| Unallocated2 | \n | \n | \n | \n | \n(67,855) | \n\n\n\n\n\n\n
\n\n| Profit before income tax | \n | \n | \n | \n | \n778,453 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n#
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time charters and voyage charters less voyage expenses comprising
\nprimarily brokers\u2019 commission, fuel oil and port charges. TCE is a standard measure used in the shipping industry for reporting of income, providing
\nimproved comparability across different types of charters.
\n
\n1
\n \u201cExternal Vessels in Disponent-Owner Pools\u201d means vessels that are commercially managed by the Group in the Disponent-Owner Pool arrangements
\nthat are not Hafnia Vessels or TC Vessels. See Note 2.3(a) for details on the accounting for pool arrangements.
\n
\n2
\n The unallocated amount consists of interest income and finance expenses, general and administrative expenses; and other operating income such as
\ninsurance claims and share of profit of equity-accounted investees which are not allocated to segments.
\n
\n\n\n\n\n\n22. Segment information (continued)
\n
\n\n
\n\n\n | \n | \n | \n | \n | \nChemical- | \n | \n | \n\n\n\n\n\n
\n\n | \nLR2 | \nLR1 | \nMR | \nHandy | \nStainless | \nSpecialised | \nTotal | \n\n\n\n\n\n
\n\n | \nUS\u2019000 | \nUS\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Revenue (Hafnia Vessels | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| and TC Vessels) | \n111,164 | \n536,309 | \n901,038 | \n364,814 | \n(226) | \n2,373 | \n1,915,472 | \n\n\n\n\n\n
\n\n| Revenue (External | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Vessels in Disponent- | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Owner Pools)1 | \n55,221 | \n288,512 | \n283,857 | \n128,644 | \n\u2014 | \n\u2014 | \n756,234 | \n\n\n\n\n\n
\n\n| Voyage expenses (Hafnia | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Vessels and TC | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Vessels) | \n(30,339) | \n(151,725) | \n(246,919) | \n(118,772) | \n(36) | \n(1,074) | \n(548,865) | \n\n\n\n\n\n
\n\n| Voyage expenses | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| (External Vessels in | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Disponent-Owner | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Pools)1 | \n(19,416) | \n(108,241) | \n(106,141) | \n(45,951) | \n\u2014 | \n\u2014 | \n(279,749) | \n\n\n\n\n\n
\n\n| Pool distributions for | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| External Vessels in | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Disponent-Owner | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Pools1 | \n(35,805) | \n(180,271) | \n(177,716) | \n(82,693) | \n\u2014 | \n\u2014 | \n(476,485) | \n\n\n\n\n\n
\n\n| TCE Income# | \n80,825 | \n384,584 | \n654,119 | \n246,042 | \n(262 ) | \n1,299 | \n1,366,607 | \n\n\n\n\n\n
\n\n| Other operating income2 | \n1,781 | \n8,865 | \n9,258 | \n7,188 | \n(705 ) | \n3,747 | \n30,134 | \n\n\n\n\n\n
\n\n| Vessel operating | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| expenses | \n(15,267 ) | \n(66,884 ) | \n(125,393 ) | \n(61,211 ) | \n(109 ) | \n(5 ) | \n(268,869 ) | \n\n\n\n\n\n
\n\n| Technical management | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| expenses | \n(1,656 ) | \n(7,109 ) | \n(11,711 ) | \n(5,216 ) | \n\u2014 | \n\u2014 | \n(25,692 ) | \n\n\n\n\n\n
\n\n| Charter hire expenses | \n\u2014 | \n(9,234 ) | \n(24,034 ) | \n(1 ) | \n\u2014 | \n(1,302 ) | \n(34,571 ) | \n\n\n\n\n\n
\n\n| Operating EBITDA | \n65,683 | \n310,222 | \n502,239 | \n186,802 | \n(1,076 ) | \n3,739 | \n1,067,609 | \n\n\n\n\n\n
\n\n| Depreciation charge | \n(13,743 ) | \n(58,099 ) | \n(104,808 ) | \n(32,784 ) | \n\u2014 | \n\u2014 | \n(209,434 ) | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n | \n858,175 | \n\n\n\n\n\n
\n\n| Unallocated2 | \n | \n | \n | \n | \n | \n | \n(58,649 ) | \n\n\n\n\n\n
\n\n| Profit before income tax | \n | \n | \n | \n | \n | \n | \n799,526 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n#
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time charters and voyage charters less voyage expenses comprising
\nprimarily brokers\u2019 commission, fuel oil and port charges. TCE is a standard measure used in the shipping industry for reporting of income, providing
\nimproved comparability across different types of charters.
\n
\n1
\n \u201cExternal Vessels in Disponent-Owner Pools\u201d means vessels that are commercially managed by the Group in the Disponent-Owner Pool arrangements
\nthat are not Hafnia Vessels or TC Vessels. See Note 2.3(a) for details on the accounting for pool arrangements.
\n
\n2
\n The unallocated amount consists of interest income and finance expenses, general and administrative expenses; and other operating income such as
\ninsurance claims and share of profit of equity-accounted investees which are not allocated to segments.
\n
\n\n\n\n\n\n22. Segment information (continued)
\n
\nGeographical segments\u2019 revenue
\n
\nThe Group\u2019s vessels operate on an international platform with individual vessels calling at various ports across the globe. The Group does not consider the domicile
\nof its customers as a relevant decision-making guideline and hence does not consider it meaningful to allocate vessels and revenue to specific geographical locations.
\n
\nMajor customers
\n
\nRevenues from the top five major customers (by grouping of legal entities known to the Group to be under common control) of the Group across all operating
\nsegments represent approximately US$675.4 (2024: US$937.7 million, 2023: US$870.0 million) of the Group\u2019s total revenues.
\n
\nNone (2024: Two; 2023: One) of the Group\u2019s customers (by grouping of legal entities known to the Group to be under common control) represented 10% or more
\nof the Group\u2019s revenue in each of the three years. Below is the segment information specific to such customers for the financial years ended 31 December 2024 and
\n2023.
\n\n
\n\n\n | \nLR2 | \nLR1 | \nMR | \nHandy | \nTotal | \nPercentage | \n\n\n\n\n\n
\n\n | \nUS\u2019000 | \nUS\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n% | \n\n\n\n\n\n
\n\n| 2024 | \n24,598 | \n159,532 | \n112,969 | \n15,712 | \n312,811 | \n10.9 % | \n\n\n\n\n\n
\n\n| 2023 | \n18,712 | \n181,099 | \n108,107 | \n2,479 | \n310,397 | \n11.6 % | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"Tag83": {
"value": "\n23. Dividends paid
\n
\n\n
\n\n\n | \n 2025 | \n2024 | \n2023 | \n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n
\n\n| Dividend paid in respect of Q4 2024 of US$0.0294 (Q4 2023: US$0.2431, Q4 2022: US$0.3157) per share | \n14,632 | \n123,520 | \n159,204 | \n\n\n\n
\n\n| Dividend paid in respect of Q1 2025 of US$0.1015 (Q1 2024: US$0.3443, Q1 2023: US$0.3044) per share | \n50,546 | \n175,666 | \n154,078 | \n\n\n\n
\n\n| Dividend paid in respect of Q2 2025 of US$0.1210 (Q2 2024 of US$0.4049 ,Q2 2023: US$0.2528) per share | \n60,257 | \n207,333 | \n127,980 | \n\n\n\n
\n\n| Dividend paid in respect of Q3 2025 of US$0.1470 (Q3 2024: US$0.3790 Q3 2023: US$0.2032) per share | \n73,204 | \n193,364 | \n102,874 | \n\n\n\n
\n\n | \n198,639 | \n699,883 | \n\u2003\u2003544,136 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The directors declared a dividend of US$0.1762 (2024: US$0.0294, 2023: US$0.2431) per share or US$88.1 million (2024: US$14.6 million, 2023: US$123.5 million) in respect of Q4 2025. The
\ndividend will be paid in the month of March 2026.
\nThe total dividends paid in respect of the financial year ended 31 December 2025 amounted to US$0.3695 (2024: US$1.1581, 2023: US$0.7575) per share or US$184.0 million (2024: US$576.4
\nmillion, 2023: US$384.9 million).
\nUnder the Singapore Companies Act 1967, dividends are only payable out of profits of the Company\u037e and not the profits of any group that the Company is part of.
\nThe Group has acted in accordance with the provisions of the Singapore Companies Act 1967 when declaring dividends.
\n
\n\n",
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"language": "en",
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"Tag84": {
"value": "0.1762",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag85": {
"value": "88100000.0",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:5493001KCFT0SCGJ2647",
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"unit": "iso4217:USD"
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},
"Tag87": {
"value": "0.3695",
"decimals": 4,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag86": {
"value": "\n24. Events occurring after balance sheet date
\nOn 12 January 2026, the Group sold and delivered a MR vessel, Hafnia Libra, to an external party.
\nOn 26 January 2026, the Group sold and delivered a MR vessel, Hafnia Phoenix, to an external party.
\nOn 27 January 2026, the Group took delivery of an IMO-II MR vessel, Ecomar Gironde, through its ECOMAR joint venture.
\nOn 18 February 2026, the Group committed to the sale of Hafnia Leo and Hafnia Crux to external parties, pending delivery.
\nOn 25 February 2026, the Group committed to the sale of Hafnia Torres to an external party, pending delivery.
\nOn 27 February 2026, the Group entered into a US$100 million unsecured revolving credit facility with China Merchants Bank, with a final maturity date of 27 February 2029.
\nOn 27 February 2026, the Group entered into a US$100 million unsecured revolving credit facility with ICBC Bank, with a final maturity date of 5 March 2027.
\nOn 16 March 2026, the Group sold and delivered an LR1 vessel, Hafnia Zambesi, to an external party.
\nOn 17 March 2026, the Company granted a total of 2,489,948 share options to key management and senior employees under the LTIP 2026 share option program.
\nOn 20 March 2026, the Group sold and delivered an LR1 vessel, Hafnia Yangtze, to an external party.
\nOn 27 March 2026, the Group sold and delivered a Handy vessel, Hafnia Malacca, to an external party.
\nOn 27 March 2026, the Company cancelled 12,721,253 treasury shares.
\nOn 31 March 2026, the Group sold and delivered an LR1 vessel, Hafnia Seine, to an external party.
\nOn 31 March 2026, the Group cancelled its US$473 million facility and fully repaid the outstanding term loan.
\nOn 3 April, 2026, the Group announced that it had signed a contract for the construction of eight MR newbuild product tankers from a South Korean shipyard, with a total purchase price
\nof approximately US$405 million\u037e with deliveries expected between the third quarter of 2028 and the second quarter of 2029.
\nOn 9 April 2026, the Group sold and delivered two Handy vessels, Hafnia Sunda and Hafnia Magellan, to an external party.
\nOn 13 April 2026, the Group sold and delivered an LR1 vessel, Hafnia Shinano, to an external party.
\nThe Group intends to wind down its Handy and LR2 pool operations in the upcoming financial year. The Group will exit the Handy segment upon the completion of the sale of its Handy
\nvessels, while the majority of its owned LR2 vessels will be employed via time charters.
\n
\n\n",
"dimensions": {
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"Tag80": {
"value": "\n
\n\n
\n
\n
\n
25. Listing of companies in the Group
\n
\n
The material companies of the Group are as follows:
\n
\n
\n\n\n | \n | \n | \n | \nEquity | \nEquity | \nEquity | \n\n\n\n\n\n
\n\n | \n | \n | \n | \nholding | \nholding | \nholding | \n\n\n\n\n\n
\n\n | \n | \nPrincipal | \nPlace of | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Name of companies | \n | \nactivities | \nincorporation | \n% | \n% | \n% | \n\n\n\n\n\n
\n\n| BW Aldrich Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| BW Clearwater Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Pools Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia SG Pte. Ltd. | \n | \nManagement | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ncompany | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Singapore Sub-Holding Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding Alpha Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia One Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding Singapore Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding 2 Singapore Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Chartering Singapore Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Chemical Tankers Pte. Ltd. | \na | \nShipowning and | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nchartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Chem Shipholding Pte. Ltd. | \nb | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
(a) This company established a DMCC branch in Dubai, UAE on 30 October 2024.
\n
(b) This company was registered in 2023.
\n
\n
\n\n\n\n\n
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag81": {
"value": "\n
\n\n
\n
25. Listing of companies in the Group
\n
\n
The material companies of the Group are as follows:
\n
\n
\n\n\n | \n | \n | \n | \nEquity | \nEquity | \nEquity | \n\n\n\n\n\n
\n\n | \n | \n | \n | \nholding | \nholding | \nholding | \n\n\n\n\n\n
\n\n | \n | \nPrincipal | \nPlace of | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Name of companies | \n | \nactivities | \nincorporation | \n% | \n% | \n% | \n\n\n\n\n\n
\n\n| BW Aldrich Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| BW Clearwater Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Pools Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia SG Pte. Ltd. | \n | \nManagement | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ncompany | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Singapore Sub-Holding Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding Alpha Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia One Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding Singapore Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding 2 Singapore Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Chartering Singapore Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Chemical Tankers Pte. Ltd. | \na | \nShipowning and | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nchartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Chem Shipholding Pte. Ltd. | \nb | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
(a) This company established a DMCC branch in Dubai, UAE on 30 October 2024.
\n
(b) This company was registered in 2023.
\n
\n
\n\n\n\n\n
\n\n\n\n\n",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag82": {
"value": "\n
\n25. Listing of companies in the Group
\n
\nThe material companies of the Group are as follows:
\n\n
\n\n\n | \n | \n | \n | \nEquity | \nEquity | \nEquity | \n\n\n\n\n\n
\n\n | \n | \n | \n | \nholding | \nholding | \nholding | \n\n\n\n\n\n
\n\n | \n | \nPrincipal | \nPlace of | \n2025 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Name of companies | \n | \nactivities | \nincorporation | \n% | \n% | \n% | \n\n\n\n\n\n
\n\n| BW Aldrich Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| BW Clearwater Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Pools Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia SG Pte. Ltd. | \n | \nManagement | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \ncompany | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Singapore Sub-Holding Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding Alpha Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia One Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding Singapore Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Shipholding 2 Singapore Pte. Ltd. | \n | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Tankers Chartering Singapore Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Chemical Tankers Pte. Ltd. | \na | \nShipowning and | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nchartering | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n| Hafnia Chem Shipholding Pte. Ltd. | \nb | \nShipowning | \nSingapore | \n100 | \n100 | \n100 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n(a) This company established a DMCC branch in Dubai, UAE on 30 October 2024.
\n(b) This company was registered in 2023.
\n
\n
\n\n\n\n\n",
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"language": "en",
"entity": "scheme:5493001KCFT0SCGJ2647",
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}