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"value": "B. Basis of preparationThe consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as issued bythe International Accounting Standards Board (\u201cIFRS Accounting Standards\u201d).These consolidated financial statements are presented in United States Dollars (USD), which is the Group\u2019s presentation andfunctional currency. The consolidated financial statements have been prepared on a historical cost basis, except for items that arerequired to be accounted for at fair value as detailed in the Group\u2019s accounting policies. Intercompany transactions and balanceshave been eliminated. These consolidated financial statements have been approved by the Board of Directors of IPC and authorized for issuance onFebruary 11, 2025.G. Basis of ConsolidationSubsidiariesSubsidiaries are all entities over which the Group has control and are consolidated. The Corporation controls an entity when it isexposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns throughits power over the entity.The non-controlling interest in a subsidiary represents the portion of the subsidiary not owned by Group companies. The equity ofthe subsidiary relating to the non-controlling shareholders is shown as a separate item within changes in net equity.Inter-company transactions, balances, income and expenses on transactions between companies are eliminated. Profits and lossesresulting from intercompany transactions that are recognized in assets are also eliminated.Oil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.Other tangible fixed assetsOther tangible fixed assets are stated at cost less accumulated depreciation. The cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is based on cost and is calculated on a straight line basis over the estimated economic life of 3 to 5 years for office equipment and other assets. The Floating Production Storage and Offloading (\u201cFPSO\u201d) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025.Additional costs to existing assets are included in the assets\u2019 net book value or recognized as a separate asset, as appropriate, 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 reliably. The net book value of any replaced parts is written off. Other additional expenses are deemed to be repair and maintenance costs and are charged to the statement of operations when they are incurred.The net book value is written down immediately to its recoverable amount when the net book value is higher. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.O. Derivative Financial Instruments and Hedging ActivitiesDerivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Group designates certain derivatives as either hedges of a particular risk associated with a recognized asset or liability or a highly probable forecasted transaction, hedges of the fair value of recognized assets and liabilities or a firm commitment, or hedges of a net investment in a foreign operation. The Group documents at the inception of the transaction the relationship between hedging instruments and the hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of the hedged items. The fair values of various derivative financial instruments used for hedging purposes are disclosed in Note 22. Movements on the hedging reserve is reflected in other comprehensive income. The full fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months. Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gain or loss relating to the ineffective portion, if any, is recognized immediately within statement of operations. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognized when the forecast transaction is ultimately recognized in the statement of operations. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately recognized in the statement of operations.T. Employee BenefitsShort-term employee benefitsShort-term employee benefits such as salaries, social premiums and holiday pay, are expensed when incurred.Pension obligationsThe pension obligations consist of defined contribution plans for all companies within the Group except for one Swiss subsidiary, International Petroleum SA. A defined contribution plan is a pension plan under which the Group pays fixed contributions. The Group has no further payment obligations once the contributions have been paid. The contributions are recognized as an expense when they are due.International Petroleum SA has a defined benefit pension plan that is managed through a private pension plan. Independent actuaries determine the cost of the defined benefit plan on an annual basis, and the subsidiary pays the annual insurance premium. The pension plan provides benefits coverage to the employees of International Petroleum SA in the event of retirement, death or disability. International Petroleum SA and its employees jointly finance retirement and risk benefits. Employees of International Petroleum SA pay 40% of the savings contributions, of the risk contributions and of the cost contributions and International Petroleum SA contributes the difference between the total of all required pension plan contributions and the total of all employees\u2019 contributions.Share-based paymentsThe Group operates an equity-settled, share-based compensation plan under which the entity receives services from employees, directors and officers as consideration for equity instruments of the Corporation. Equity-settled share-based payments are recognized in the statement of operations as expenses during the vesting period and as equity in the balance sheet. The option is measured at fair value at the date of the grant using an appropriate options pricing model and is charged to the statement of operations over the vesting period without revaluation of the value of the option.W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS In connection with the preparation of the consolidated financial statements, the Group\u2019s management has made assumptions and estimates about future events and applied judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosures. The assumptions, estimates and judgments are based on historical experience, current trends and other factors that management believes to be relevant at the time the consolidated financial statements are prepared. On a regular basis, management reviews the accounting policies, assumptions, estimates and judgments to ensure that the consolidated financial statements are presented fairly in accordance with IFRS Accounting Standards. However, because future events and their effects cannot be determined with certainty, actual results could differ from these assumptions and estimates, and such differences could be material.Management believes the following critical accounting policies affect the more significant judgments and estimates used in the preparation of the consolidated financial statements:Estimates of oil and gas reservesEstimates of oil and gas reserves are used in the calculations for impairment tests and accounting for depletion and asset retirement obligation. Standard recognized evaluation techniques are used to estimate the proved and probable reserves. These techniques take into account the future level of development required to produce the reserves. Independent qualified reserves auditors reviews these estimates. Changes in estimates in oil and gas reserves, resulting in different future production profiles, will affect the discounted cash flows used in impairment testing, the anticipated date of site decommissioning and restoration and the depletion charges in accordance with the unit of production method. Changes in estimates in oil and gas reserves could for example result from additional drilling, observation of long-term reservoir performance or changes in economic factors such as oil price and inflation rates. Significant assumptions developed by management used to determine estimates of proved and probable oil and gas reserves include expected production volumes, future oil and gas prices, future development costs and future production costs.Impairment of oil and gas properties Impairment tests are performed when there are indicators of impairment. Key assumptions in the impairment models relate to prices and costs that are based on forward curves and the long-term corporate assumptions. The impairment test requires the use of estimates. For the purpose of determining a potential impairment, the significant assumptions developed by management used to determine the recoverable amount include the estimates of oil an gas reserves and the discount rate. These assumptions and judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates and the discount rate applied is reviewed throughout the year.Provision for asset retirement obligations Amounts used in recording a provision for asset retirement obligations are estimates based on current legal and constructive requirements and current technology and price levels for the removal of facilities and decommissioning. Due to changes in relation to these items, the future actual cash outflows in relation to the site decommissioning and restoration can be different. To reflect the effects due to changes in legislation, requirements and technology and price levels, the carrying amounts of asset retirement obligation provisions are reviewed on a regular basis.Deferred income tax assetsThe Group accounts for differences that arise between the carrying amount of assets and liabilities and their tax bases in accordance with IAS 12, Income Taxes, which requires deferred income tax assets only to be recognized to the extent that is probable that future taxable profits will be available against which the temporary differences can be utilized. Management estimates future taxable profits based on the financial models used to value its oil and gas properties. Any change to the estimates and assumptions used for the key operational and financial variables used within the business models could affect the amount of deferred income tax assets recognized.The effects of changes in estimates do not give rise to prior year adjustments and are treated prospectively over the estimated remaining commercial reserves of each field. While the Group uses its best estimates and judgement, actual results could differ from these estimates.Fair value of assets acquired and liabilities assumed in a business combinationThe fair value of assets acquired and liabilities assumed in a business combination, including contingent consideration and any goodwill, is estimated based on information available at the date of acquisition. Various valuation techniques are applied for measuring fair value including market comparables and discounted cash flows which rely on assumptions such as forward commodity prices, reserves and resources estimates, production costs and discount rates. Changes in these variables could significantly impact the carrying value of the net assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__15": {
"value": "B. Basis of preparationThe consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as issued bythe International Accounting Standards Board (\u201cIFRS Accounting Standards\u201d).These consolidated financial statements are presented in United States Dollars (USD), which is the Group\u2019s presentation andfunctional currency. The consolidated financial statements have been prepared on a historical cost basis, except for items that arerequired to be accounted for at fair value as detailed in the Group\u2019s accounting policies. Intercompany transactions and balanceshave been eliminated. These consolidated financial statements have been approved by the Board of Directors of IPC and authorized for issuance onFebruary 11, 2025.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__14": {
"value": "B. Basis of preparationThe consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as issued bythe International Accounting Standards Board (\u201cIFRS Accounting Standards\u201d).These consolidated financial statements are presented in United States Dollars (USD), which is the Group\u2019s presentation andfunctional currency. The consolidated financial statements have been prepared on a historical cost basis, except for items that arerequired to be accounted for at fair value as detailed in the Group\u2019s accounting policies. Intercompany transactions and balanceshave been eliminated. These consolidated financial statements have been approved by the Board of Directors of IPC and authorized for issuance onFebruary 11, 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__17-1": {
"value": "C. Change in presentationCertain comparative figures have been reclassified to conform with the financial statements presentation in the current year, more specifically the following item:\u2022 Oil and gas properties and other tangible fixed assets, formerly presented separately as \u201cOil and gas properties\u201d and \u201cOther tangible fixed assets\u201d, are now presented together on the consolidated balance sheet as \u201cProperty, Plant and Equipment\u201d. Refer to Note 9.E. Changes in accounting policies and disclosuresDuring the year ended December 31, 2024, the Group applied the amended accounting standards, interpretations and annualimprovement points that are effective as of January 1, 2024. The application of the amendments did not have a material impact onthe consolidated financial statements.There are no plans for the early adoption of published standards, interpretations, or amendments prior to their mandatory effective date. The Group does not expect that other changes in IFRS Accounting Standards will have a material impact on the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__19": {
"value": "D. Going concernThe Group\u2019s consolidated financial statements for the year ended December 31, 2024, have been prepared on a going concernbasis, which assumes that the Group will be able to realize its assets and discharge its liabilities in the normal course of businessas they become due in the foreseeable future.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__18": {
"value": "D. Going concernThe Group\u2019s consolidated financial statements for the year ended December 31, 2024, have been prepared on a going concernbasis, which assumes that the Group will be able to realize its assets and discharge its liabilities in the normal course of businessas they become due in the foreseeable future.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__24": {
"value": "E. Changes in accounting policies and disclosuresDuring the year ended December 31, 2024, the Group applied the amended accounting standards, interpretations and annualimprovement points that are effective as of January 1, 2024. The application of the amendments did not have a material impact onthe consolidated financial statements.There are no plans for the early adoption of published standards, interpretations, or amendments prior to their mandatory effective date. The Group does not expect that other changes in IFRS Accounting Standards will have a material impact on the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__23": {
"value": "E. Changes in accounting policies and disclosuresDuring the year ended December 31, 2024, the Group applied the amended accounting standards, interpretations and annualimprovement points that are effective as of January 1, 2024. The application of the amendments did not have a material impact onthe consolidated financial statements.There are no plans for the early adoption of published standards, interpretations, or amendments prior to their mandatory effective date. The Group does not expect that other changes in IFRS Accounting Standards will have a material impact on the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__20-1": {
"value": "E. Changes in accounting policies and disclosuresDuring the year ended December 31, 2024, the Group applied the amended accounting standards, interpretations and annualimprovement points that are effective as of January 1, 2024. The application of the amendments did not have a material impact onthe consolidated financial statements.There are no plans for the early adoption of published standards, interpretations, or amendments prior to their mandatory effective date. The Group does not expect that other changes in IFRS Accounting Standards will have a material impact on the consolidated financial statements.F. Future accounting changes On April 9, 2024, the International Accounting Standards Boards issued IFRS 18 Presentation and Disclosure in Financial Statements (\u201dIFRS 18\u201d), which aims to improve how companies communicate their financial statements, with a focus on information about financial performance in the statement of profit or loss. IFRS 18 is effective January 1, 2027. The Company is in the process of assessing the impact that the standard will have on its financial statements.On May 30, 2024, the International Accounting Standards Board issued amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, which aim to improve the classification and measurement of financial instruments, including clarifications on contractual cash flow characteristics and Environmental, Social and Governance-related features (\u201dESG\u201d). The amendments are effective for annual reporting periods beginning on or after January 1, 2026, with early application permitted. The Company is in the process of assessing the impact that these amendments will have on its financial statements.G. Basis of ConsolidationSubsidiariesSubsidiaries are all entities over which the Group has control and are consolidated. The Corporation controls an entity when it isexposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns throughits power over the entity.The non-controlling interest in a subsidiary represents the portion of the subsidiary not owned by Group companies. The equity ofthe subsidiary relating to the non-controlling shareholders is shown as a separate item within changes in net equity.Inter-company transactions, balances, income and expenses on transactions between companies are eliminated. Profits and lossesresulting from intercompany transactions that are recognized in assets are also eliminated.H. Joint ArrangementsOil and gas operations of the Group are conducted as co-licensees in unincorporated joint ventures with other companies and areclassified as joint operations. The consolidated financial statements reflect the relevant proportions of production, capital costs,operating costs and current assets and liabilities of the joint operation applicable to the Corporation\u2019s interests.I. Foreign Currency TranslationTransactions and balancesMonetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange prevailing at the balance sheet date and foreign exchange currency differences are recognized in the consolidated statement of operations. Transactions in foreign currencies are translated at exchange rates prevailing at the transaction date. Foreign exchange gains and losses are presented within finance income and costs in the consolidated statement of operations.Functional and presentation currencyItems included in the financial statements of each of the operational entities are measured using the currency of the primary economic environment in which the entity operates (the \u201cfunctional currency\u201d). The functional currency of the Corporation\u2019s operational entities are the USD, CAD, MYR and EUR. The consolidated financial statements are presented in USD which is the Corporation\u2019s presentation currency. The balance sheets and income statements of foreign companies are translated using the current rate method. All assets and liabilities are translated at the balance sheet date rates of exchange, whereas the income statements are translated at average rates of exchange for the year, except for transactions where it is more relevant to use the rate of the day of the transaction. The translation differences which arise are recorded directly in net assets.K. Exploration and evaluation assetsCosts directly associated with an exploration well are capitalized until the determination of reserves is evaluated. If it is determined that a commercial discovery has not been achieved or if there is a decision to not continue with a field specific exploration program, the costs will be expensed at the time the decision is made. During the exploration and development phases, no depletion is charged. The field will be transferred from the non-producing assets to the producing assets within oil and gas properties once production commences and accounted for as a producing asset. L. Property, Plant and EquipmentOil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Other tangible fixed assetsOther tangible fixed assets are stated at cost less accumulated depreciation. The cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is based on cost and is calculated on a straight line basis over the estimated economic life of 3 to 5 years for office equipment and other assets. The Floating Production Storage and Offloading (\u201cFPSO\u201d) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025.Additional costs to existing assets are included in the assets\u2019 net book value or recognized as a separate asset, as appropriate, 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 reliably. The net book value of any replaced parts is written off. Other additional expenses are deemed to be repair and maintenance costs and are charged to the statement of operations when they are incurred.The net book value is written down immediately to its recoverable amount when the net book value is higher. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.M. LeasesThe Group leases various offices, warehouses, equipment and cars. Rental contracts are typically made for fixed periods of 3 to 5 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Right-of-use assets and corresponding liabilities are recognized when the leased asset is available for use by the Group. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the fixed and variable lease payments and the exercise price of the purchase option. The lease payments are discounted using the incremental borrowing rate and are classified as finance leases. The right-of-use assets are measured at cost comprising the amount of the initial measurement of the lease liability, any lease payments made and any initial direct costs.Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in profit or loss.N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.O. Derivative Financial Instruments and Hedging ActivitiesDerivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Group designates certain derivatives as either hedges of a particular risk associated with a recognized asset or liability or a highly probable forecasted transaction, hedges of the fair value of recognized assets and liabilities or a firm commitment, or hedges of a net investment in a foreign operation. The Group documents at the inception of the transaction the relationship between hedging instruments and the hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of the hedged items. The fair values of various derivative financial instruments used for hedging purposes are disclosed in Note 22. Movements on the hedging reserve is reflected in other comprehensive income. The full fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months. Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gain or loss relating to the ineffective portion, if any, is recognized immediately within statement of operations. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognized when the forecast transaction is ultimately recognized in the statement of operations. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately recognized in the statement of operations.P. InventoriesInventories of consumable well supplies are stated at the lower of cost and net realizable value, cost being determined on a weighted average cost basis. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Inventories of hydrocarbons are stated at the lower of cost and net realizable value. Under or overlifted positions of hydrocarbons are valued at market prices prevailing at the balance sheet date. An underlift of production from a field is included in the current receivables and valued at the reporting date spot price or prevailing contract price and an overlift of production from a field is included in the current liabilities and valued at the reporting date spot price or prevailing contract price. A change in the over or underlift position is reflected in the statement of operations as revenue.Q. Cash and cash equivalentsCash and cash equivalents include cash at bank and cash in hand.R. Provisions A provision is reported when the Group has a legal or constructive obligation as a consequence of a past event and when it is more likely than not that an outflow of resources is required to settle the obligation and a reliable estimate can be made of the amount.Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a discount rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognized as financial expense.On fields where there is an obligation to contribute to asset retirement obligation costs, a provision is recorded to recognize the future commitment. An asset is created, as part of the oil and gas property, to represent the discounted value of the anticipated asset retirement obligation liability and depleted over the life of the field on a unit of production basis. The corresponding accounting entry to the creation of the asset recognizes the discounted value of the future liability. The discount applied to the anticipated asset retirement obligation liability is subsequently released over the life of the field and is charged to financial expenses. Changes in asset retirement obligation costs and reserves are treated prospectively and consistent with the treatment applied upon initial recognition.S. Revenue and Other Operating RevenueRevenue associated with the sale of crude oil and natural gas is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Group recognizes revenue when it transfers control of the product or service to a customer, which is generally when title passes from the Group to its customer. The Group satisfies its performance obligations in contracts with customers upon the delivery of crude oil and natural gas, which is generally at a point in time.Royalties payments to governments and other mineral interest owners are recognized as a cost in the revenue section.Production and sales taxes directly attributable to fields, including export duties, are expensed in the statement of operations and classified as direct production taxes included within production costs. Production taxes payable in cash are accrued in the accounting period in which the liability arises.U. TaxationThe components of tax are current and deferred. Tax is recognized in the statement of operations, except to the extent that it relates to items recognized in other comprehensive income or directly in equity, in which case it is accounted for consistently with the related item.Current tax is tax that is to be paid or received for the year in question and also includes adjustments of current tax attributable to previous periods.Deferred income tax is a non-cash charge provided, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying values. Temporary differences can occur for example where investment expenditure is capitalized for accounting purposes but the tax deduction is accelerated or where asset retirement obligation costs are provided for in the financial statements but not deductible for tax purposes until they are actually incurred. However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit nor loss.Deferred income tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Corporation and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred income tax assets are recognized to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized.Deferred tax assets are offset against deferred tax liabilities in the balance sheet where they relate to the same jurisdiction and there is a legally enforceable right to offset.V. Segment ReportingOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker, which, due to the unique nature of each country\u2019s operations, commercial terms or fiscal environment, is at a country level. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__27": {
"value": "G. Basis of ConsolidationSubsidiariesSubsidiaries are all entities over which the Group has control and are consolidated. The Corporation controls an entity when it isexposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns throughits power over the entity.The non-controlling interest in a subsidiary represents the portion of the subsidiary not owned by Group companies. The equity ofthe subsidiary relating to the non-controlling shareholders is shown as a separate item within changes in net equity.Inter-company transactions, balances, income and expenses on transactions between companies are eliminated. Profits and lossesresulting from intercompany transactions that are recognized in assets are also eliminated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__26": {
"value": "G. Basis of ConsolidationSubsidiariesSubsidiaries are all entities over which the Group has control and are consolidated. The Corporation controls an entity when it isexposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns throughits power over the entity.The non-controlling interest in a subsidiary represents the portion of the subsidiary not owned by Group companies. The equity ofthe subsidiary relating to the non-controlling shareholders is shown as a separate item within changes in net equity.Inter-company transactions, balances, income and expenses on transactions between companies are eliminated. Profits and lossesresulting from intercompany transactions that are recognized in assets are also eliminated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__25": {
"value": "G. Basis of ConsolidationSubsidiariesSubsidiaries are all entities over which the Group has control and are consolidated. The Corporation controls an entity when it isexposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns throughits power over the entity.The non-controlling interest in a subsidiary represents the portion of the subsidiary not owned by Group companies. The equity ofthe subsidiary relating to the non-controlling shareholders is shown as a separate item within changes in net equity.Inter-company transactions, balances, income and expenses on transactions between companies are eliminated. Profits and lossesresulting from intercompany transactions that are recognized in assets are also eliminated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__29": {
"value": "SubsidiariesSubsidiaries are all entities over which the Group has control and are consolidated. The Corporation controls an entity when it isexposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns throughits power over the entity.The non-controlling interest in a subsidiary represents the portion of the subsidiary not owned by Group companies. The equity ofthe subsidiary relating to the non-controlling shareholders is shown as a separate item within changes in net equity.Inter-company transactions, balances, income and expenses on transactions between companies are eliminated. Profits and lossesresulting from intercompany transactions that are recognized in assets are also eliminated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__32": {
"value": "H. Joint ArrangementsOil and gas operations of the Group are conducted as co-licensees in unincorporated joint ventures with other companies and areclassified as joint operations. The consolidated financial statements reflect the relevant proportions of production, capital costs,operating costs and current assets and liabilities of the joint operation applicable to the Corporation\u2019s interests.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__31": {
"value": "H. Joint ArrangementsOil and gas operations of the Group are conducted as co-licensees in unincorporated joint ventures with other companies and areclassified as joint operations. The consolidated financial statements reflect the relevant proportions of production, capital costs,operating costs and current assets and liabilities of the joint operation applicable to the Corporation\u2019s interests.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__30": {
"value": "H. Joint ArrangementsOil and gas operations of the Group are conducted as co-licensees in unincorporated joint ventures with other companies and areclassified as joint operations. The consolidated financial statements reflect the relevant proportions of production, capital costs,operating costs and current assets and liabilities of the joint operation applicable to the Corporation\u2019s interests.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__34": {
"value": "I. Foreign Currency TranslationTransactions and balancesMonetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange prevailing at the balance sheet date and foreign exchange currency differences are recognized in the consolidated statement of operations. Transactions in foreign currencies are translated at exchange rates prevailing at the transaction date. Foreign exchange gains and losses are presented within finance income and costs in the consolidated statement of operations.Functional and presentation currencyItems included in the financial statements of each of the operational entities are measured using the currency of the primary economic environment in which the entity operates (the \u201cfunctional currency\u201d). The functional currency of the Corporation\u2019s operational entities are the USD, CAD, MYR and EUR. The consolidated financial statements are presented in USD which is the Corporation\u2019s presentation currency. The balance sheets and income statements of foreign companies are translated using the current rate method. All assets and liabilities are translated at the balance sheet date rates of exchange, whereas the income statements are translated at average rates of exchange for the year, except for transactions where it is more relevant to use the rate of the day of the transaction. The translation differences which arise are recorded directly in net assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__33": {
"value": "I. Foreign Currency TranslationTransactions and balancesMonetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange prevailing at the balance sheet date and foreign exchange currency differences are recognized in the consolidated statement of operations. Transactions in foreign currencies are translated at exchange rates prevailing at the transaction date. Foreign exchange gains and losses are presented within finance income and costs in the consolidated statement of operations.Functional and presentation currencyItems included in the financial statements of each of the operational entities are measured using the currency of the primary economic environment in which the entity operates (the \u201cfunctional currency\u201d). The functional currency of the Corporation\u2019s operational entities are the USD, CAD, MYR and EUR. The consolidated financial statements are presented in USD which is the Corporation\u2019s presentation currency. The balance sheets and income statements of foreign companies are translated using the current rate method. All assets and liabilities are translated at the balance sheet date rates of exchange, whereas the income statements are translated at average rates of exchange for the year, except for transactions where it is more relevant to use the rate of the day of the transaction. The translation differences which arise are recorded directly in net assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__35-1": {
"value": "Exchange rates for the relevant currencies of the Group with respect to the US Dollar are as follows:December 31, 2024 December 31, 2023Average Year end Average Year end1 EUR equals USD 1.0821 1.0389 1.0816 1.10501 USD equals CAD 1.3698 1.4388 1.3496 1.32511 USD equals MYR 4.5759 4.4715 4.5598 4.5950c) Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from various currencies, primarily with respect to EUR and CAD. The Group\u2019s risk management objective is to manage cash flow risk related to foreign denominated cash flows. The Corporation is exposed to currency risk related to changes in rates of exchange between foreign denominated balances and the functional currencies of the Group\u2019s principal operating subsidiaries. The Group\u2019s revenues are denominated in US dollars, while most of its operating and capital expenditures are denominated in the local currencies. A significant change in the currency exchange rates between the US dollar and foreign currencies could have a material effect on the Group\u2019s net earnings and on other comprehensive income.The Group entered into currency hedges to purchase :(i) a total CAD 520 million for the period January 2025 to December 2025 at an average rate of CAD 1.36 (sell USD); (ii) a total EUR 27 million for the period January 2025 to December 2025 at an average rate of EUR 1.07 (sell USD); (iii) a total MYR 138 million for the period January 2025 to December 2025 at an average rate of MYR 4.40 (sell USD).The above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheetDecember 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesCurrency hedge - CAD \u2013 19,030 13,644 1,328Currency hedge - EUR \u2013 557 \u2013 \u2013Currency hedge - MYR\u2013 282 618 \u2013Total\u2013 19,869 14,262 1,328Non-current \u2013 \u2013 7,049 61Current\u2013 19,869 7,213 1,267Total\u2013 19,869 14,262 1,328The following tables summarize the effects that changes in currencies against the US Dollar would have on gross profit through the conversion of the income statements of the Group\u2019s subsidiaries from functional currency to the presentation currency US Dollar for the years ended at December 31, 2024 and 2023.Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202410%10%Gross profit in the financial statements 210,171 210,171EUR/USD 0.9241 0.8401 1.0170CAD/USD 1.3698 1.2453 1.5068Total effect on gross profit17,054 (17,054)Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202310%10%Gross profit in the financial statements 250,514 250,514EUR/USD 0.9246 0.8405 1.0170CAD/USD 1.3496 1.2269 1.4846Total effect on gross profit20,700 (20,700)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__36": {
"value": "K. Exploration and evaluation assetsCosts directly associated with an exploration well are capitalized until the determination of reserves is evaluated. If it is determined that a commercial discovery has not been achieved or if there is a decision to not continue with a field specific exploration program, the costs will be expensed at the time the decision is made. During the exploration and development phases, no depletion is charged. The field will be transferred from the non-producing assets to the producing assets within oil and gas properties once production commences and accounted for as a producing asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__39": {
"value": "L. Property, Plant and EquipmentOil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Other tangible fixed assetsOther tangible fixed assets are stated at cost less accumulated depreciation. The cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is based on cost and is calculated on a straight line basis over the estimated economic life of 3 to 5 years for office equipment and other assets. The Floating Production Storage and Offloading (\u201cFPSO\u201d) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025.Additional costs to existing assets are included in the assets\u2019 net book value or recognized as a separate asset, as appropriate, 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 reliably. The net book value of any replaced parts is written off. Other additional expenses are deemed to be repair and maintenance costs and are charged to the statement of operations when they are incurred.The net book value is written down immediately to its recoverable amount when the net book value is higher. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__42-1": {
"value": "Oil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.Other tangible fixed assetsOther tangible fixed assets are stated at cost less accumulated depreciation. The cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is based on cost and is calculated on a straight line basis over the estimated economic life of 3 to 5 years for office equipment and other assets. The Floating Production Storage and Offloading (\u201cFPSO\u201d) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025.Additional costs to existing assets are included in the assets\u2019 net book value or recognized as a separate asset, as appropriate, 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 reliably. The net book value of any replaced parts is written off. Other additional expenses are deemed to be repair and maintenance costs and are charged to the statement of operations when they are incurred.The net book value is written down immediately to its recoverable amount when the net book value is higher. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__40": {
"value": "Oil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__38": {
"value": "Oil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__37": {
"value": "Oil and gas propertiesOil and gas properties are recorded at historical cost less depletion. All costs for acquiring concessions, licences or interests in production sharing contracts and for the survey, drilling and development of such interests are capitalized on a field area cost center basis. Routine maintenance costs for producing assets are expensed to the statement of operations when they occur.Oil and gas properties are depleted based on the year\u2019s production in relation to estimated total proved and probable reserves of oil and gas in accordance with the unit of production method. Depletion of a field area is charged to the statement of operations through cost of sales once production commences.Proved reserves are those quantities of petroleum which, by analysis of geological and engineering data, can be estimated with reasonable certainty to be commercially recoverable, from a given date forward, from known reservoirs and under current economic conditions, operating methods and governmental regulations. Proved reserves can be categorized as developed or undeveloped. If deterministic methods are used, the term reasonable certainty is intended to express a high degree of confidence that the quantities will be recovered. If probabilistic methods are used, there should be at least a 90 percent probability that the quantities actually recovered will equal or exceed the estimates.Probable reserves are those unproved reserves which analysis of geological and engineering data suggests are more likely than not to be recoverable. In this context, when probabilistic methods are used, there should be at least a 50 percent probability that the quantities actually recovered will equal or exceed the sum of estimated proved plus probable reserves.Proceeds from the sale or farm-out of oil and gas concessions in the exploration stage are offset against the related capitalized costs of each cost center with any excess of net proceeds over the costs capitalized included in the statement of operations. In the event of a sale in the exploration stage, any deficit is included in the statement of operations.When there are facts and circumstances that suggest that the net book value of capitalized costs within each field area cost center is higher than anticipated future net cash flow from oil and gas reserves attributable to the Corporation\u2019s interest in the related field areas, the Corporation performs an assessment as to whether an asset may be impaired. Management determines the recoverable amounts of property, plant and equipment based on the higher of fair value less costs of disposal and value in use using estimated future discounted net cash flows of proved and probable oil and gas reserves. The Corporation\u2019s estimates of proved and probable oil and gas reserves used in the calculations for impairment tests and accounting for depletion are reviewed annually by Management\u2019s experts, specifically independent qualified reserves auditor (\u201cIQRE\u201d).The recoverable amount of the asset or cash-generating unit (\u201cCGU\u201d) is estimated as the the higher of fair value less costs of disposal (\u201cFVLCOD\u201d) and value in use (\u201cVIU\u201d). In determining FVLCOD, recent market transactions are considered, if available. In the absence of such transactions, FVLCOD is estimated based on the dicounted after-tax cash flows of reserves using forward prices, costs to develop and operating costs, consistent with IPC\u2019s IQREs. Value in use is estimated by discounting future cash flows expected to arise from the continuing use of a CGU or asset, to their present value, using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. When the recoverable amount is less than the carrying value an impairment loss is recognized with the expensed charge to the statement of operations. If indications exist that previously recognized impairment losses no longer exist or are decreased, the recoverable amount is reversed. When a previously recognized impairment loss is reversed the carrying amount of the asset is increased to the estimated recoverable amount but the increased carrying amount may not exceed the carrying amount after depreciation that would have been determined had no impairment loss been recognized for the asset in prior years. If the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, the asset is tested as part of a CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__45": {
"value": "Other tangible fixed assetsOther tangible fixed assets are stated at cost less accumulated depreciation. The cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is based on cost and is calculated on a straight line basis over the estimated economic life of 3 to 5 years for office equipment and other assets. The Floating Production Storage and Offloading (\u201cFPSO\u201d) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025.Additional costs to existing assets are included in the assets\u2019 net book value or recognized as a separate asset, as appropriate, 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 reliably. The net book value of any replaced parts is written off. Other additional expenses are deemed to be repair and maintenance costs and are charged to the statement of operations when they are incurred.The net book value is written down immediately to its recoverable amount when the net book value is higher. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__44": {
"value": "Other tangible fixed assetsOther tangible fixed assets are stated at cost less accumulated depreciation. The cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is based on cost and is calculated on a straight line basis over the estimated economic life of 3 to 5 years for office equipment and other assets. The Floating Production Storage and Offloading (\u201cFPSO\u201d) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025.Additional costs to existing assets are included in the assets\u2019 net book value or recognized as a separate asset, as appropriate, 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 reliably. The net book value of any replaced parts is written off. Other additional expenses are deemed to be repair and maintenance costs and are charged to the statement of operations when they are incurred.The net book value is written down immediately to its recoverable amount when the net book value is higher. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__48": {
"value": "M. LeasesThe Group leases various offices, warehouses, equipment and cars. Rental contracts are typically made for fixed periods of 3 to 5 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Right-of-use assets and corresponding liabilities are recognized when the leased asset is available for use by the Group. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the fixed and variable lease payments and the exercise price of the purchase option. The lease payments are discounted using the incremental borrowing rate and are classified as finance leases. The right-of-use assets are measured at cost comprising the amount of the initial measurement of the lease liability, any lease payments made and any initial direct costs.Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__47-1": {
"value": "M. LeasesThe Group leases various offices, warehouses, equipment and cars. Rental contracts are typically made for fixed periods of 3 to 5 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Right-of-use assets and corresponding liabilities are recognized when the leased asset is available for use by the Group. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the fixed and variable lease payments and the exercise price of the purchase option. The lease payments are discounted using the incremental borrowing rate and are classified as finance leases. The right-of-use assets are measured at cost comprising the amount of the initial measurement of the lease liability, any lease payments made and any initial direct costs.Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in profit or loss.10. RIGHT-OF-USE ASSETS AND LEASE LIABILITIESUSD Thousands TotalJanuary 1, 2024 2,814Additions 1,292Depreciation (907)Currency translation adjustments(96)Right-of-use-assets as at December 31, 20243,103Current 573Non-Current2,728Lease Liabilities as at December 31, 20243,301USD Thousands TotalJanuary 1, 20231,217Acquisition of Cor4 - See note 9 109Additions 2,508Disposal (162)Depreciation (885)Currency translation adjustments27Right-of-use-assets as at December 31, 20232,814Current 809Non-Current2,087Lease Liabilities as at December 31, 20232,896",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__54": {
"value": "N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__53": {
"value": "N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__52": {
"value": "N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__51": {
"value": "N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__50": {
"value": "N. Financial InstrumentsFinancial assets and financial liabilities are recognized on the consolidated balance sheet on the trade date, the date on which the Group becomes a party to the contractual provisions of the financial instrument. All financial instruments are required to be classified and measured at fair value on initial recognition. Measurement in subsequent periods is dependent upon the classification of the financial instrument. The Group classifies its financial instruments in the following categories: Financial Assets at Amortized CostAssets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. The Group\u2019s loans and receivables consist of fixed or determined cash flows related solely to principal and interest amounts or contractual sales of oil. The Group\u2019s intent is to hold these receivables until cash flows are collected. Loans and receivables are recognized initially at fair value, net of any transaction costs incurred and subsequently measured at amortized cost. Financial Assets at Fair Value through Profit or Loss (\u201cFVTPL\u201d)Financial assets measured at FVTPL are assets which do not qualify as financial assets at amortized cost or at fair value through other comprehensive income. Financial Liabilities at Amortized CostFinancial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, or the Group has opted to measure them at FVTPL. Borrowings and accounts payable are recognized initially at fair value, net of any transaction costs incurred, and subsequently at amortized cost using the effective interest method.Financial Liabilities at FVTPLFinancial liabilities measured at FVTPL are liabilities which include embedded derivatives and cannot be classified as amortized cost. Impairment of Financial AssetsThe measurement of impairment of financial assets is based on the expected credit losses model. For the trade and other receivables, the Group applies the simplified approach which requires the use of the lifetime expected loss provision for all trade receivables. In estimating the lifetime expected loss provision, the Group considered historical industry default rates as well as credit ratings of major customers. Additional disclosure related to the Group\u2019s financial assets is included in Note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__57": {
"value": "O. Derivative Financial Instruments and Hedging ActivitiesDerivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Group designates certain derivatives as either hedges of a particular risk associated with a recognized asset or liability or a highly probable forecasted transaction, hedges of the fair value of recognized assets and liabilities or a firm commitment, or hedges of a net investment in a foreign operation. The Group documents at the inception of the transaction the relationship between hedging instruments and the hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of the hedged items. The fair values of various derivative financial instruments used for hedging purposes are disclosed in Note 22. Movements on the hedging reserve is reflected in other comprehensive income. The full fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months. Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gain or loss relating to the ineffective portion, if any, is recognized immediately within statement of operations. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognized when the forecast transaction is ultimately recognized in the statement of operations. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately recognized in the statement of operations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__56": {
"value": "O. Derivative Financial Instruments and Hedging ActivitiesDerivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Group designates certain derivatives as either hedges of a particular risk associated with a recognized asset or liability or a highly probable forecasted transaction, hedges of the fair value of recognized assets and liabilities or a firm commitment, or hedges of a net investment in a foreign operation. The Group documents at the inception of the transaction the relationship between hedging instruments and the hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of the hedged items. The fair values of various derivative financial instruments used for hedging purposes are disclosed in Note 22. Movements on the hedging reserve is reflected in other comprehensive income. The full fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months. Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gain or loss relating to the ineffective portion, if any, is recognized immediately within statement of operations. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognized when the forecast transaction is ultimately recognized in the statement of operations. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately recognized in the statement of operations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__55": {
"value": "O. Derivative Financial Instruments and Hedging ActivitiesDerivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Group designates certain derivatives as either hedges of a particular risk associated with a recognized asset or liability or a highly probable forecasted transaction, hedges of the fair value of recognized assets and liabilities or a firm commitment, or hedges of a net investment in a foreign operation. The Group documents at the inception of the transaction the relationship between hedging instruments and the hedged items, as well as its risk management objectives and strategy for undertaking various hedging transactions. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of the hedged items. The fair values of various derivative financial instruments used for hedging purposes are disclosed in Note 22. Movements on the hedging reserve is reflected in other comprehensive income. The full fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than twelve months and as a current asset or liability when the remaining maturity of the hedged item is less than twelve months. Cash flow hedge The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income. The gain or loss relating to the ineffective portion, if any, is recognized immediately within statement of operations. Amounts accumulated in equity are reclassified to profit or loss in the periods when the hedged item affects profit or loss. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity and is recognized when the forecast transaction is ultimately recognized in the statement of operations. When a forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately recognized in the statement of operations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__59": {
"value": "P. InventoriesInventories of consumable well supplies are stated at the lower of cost and net realizable value, cost being determined on a weighted average cost basis. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Inventories of hydrocarbons are stated at the lower of cost and net realizable value. Under or overlifted positions of hydrocarbons are valued at market prices prevailing at the balance sheet date. An underlift of production from a field is included in the current receivables and valued at the reporting date spot price or prevailing contract price and an overlift of production from a field is included in the current liabilities and valued at the reporting date spot price or prevailing contract price. A change in the over or underlift position is reflected in the statement of operations as revenue.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__61": {
"value": "Q. Cash and cash equivalentsCash and cash equivalents include cash at bank and cash in hand.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__60": {
"value": "Q. Cash and cash equivalentsCash and cash equivalents include cash at bank and cash in hand.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__62": {
"value": "R. Provisions A provision is reported when the Group has a legal or constructive obligation as a consequence of a past event and when it is more likely than not that an outflow of resources is required to settle the obligation and a reliable estimate can be made of the amount.Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a discount rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognized as financial expense.On fields where there is an obligation to contribute to asset retirement obligation costs, a provision is recorded to recognize the future commitment. An asset is created, as part of the oil and gas property, to represent the discounted value of the anticipated asset retirement obligation liability and depleted over the life of the field on a unit of production basis. The corresponding accounting entry to the creation of the asset recognizes the discounted value of the future liability. The discount applied to the anticipated asset retirement obligation liability is subsequently released over the life of the field and is charged to financial expenses. Changes in asset retirement obligation costs and reserves are treated prospectively and consistent with the treatment applied upon initial recognition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__65": {
"value": "S. Revenue and Other Operating RevenueRevenue associated with the sale of crude oil and natural gas is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Group recognizes revenue when it transfers control of the product or service to a customer, which is generally when title passes from the Group to its customer. The Group satisfies its performance obligations in contracts with customers upon the delivery of crude oil and natural gas, which is generally at a point in time.Royalties payments to governments and other mineral interest owners are recognized as a cost in the revenue section.Production and sales taxes directly attributable to fields, including export duties, are expensed in the statement of operations and classified as direct production taxes included within production costs. Production taxes payable in cash are accrued in the accounting period in which the liability arises.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__64": {
"value": "S. Revenue and Other Operating RevenueRevenue associated with the sale of crude oil and natural gas is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Group recognizes revenue when it transfers control of the product or service to a customer, which is generally when title passes from the Group to its customer. The Group satisfies its performance obligations in contracts with customers upon the delivery of crude oil and natural gas, which is generally at a point in time.Royalties payments to governments and other mineral interest owners are recognized as a cost in the revenue section.Production and sales taxes directly attributable to fields, including export duties, are expensed in the statement of operations and classified as direct production taxes included within production costs. Production taxes payable in cash are accrued in the accounting period in which the liability arises.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__63": {
"value": "S. Revenue and Other Operating RevenueRevenue associated with the sale of crude oil and natural gas is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Group recognizes revenue when it transfers control of the product or service to a customer, which is generally when title passes from the Group to its customer. The Group satisfies its performance obligations in contracts with customers upon the delivery of crude oil and natural gas, which is generally at a point in time.Royalties payments to governments and other mineral interest owners are recognized as a cost in the revenue section.Production and sales taxes directly attributable to fields, including export duties, are expensed in the statement of operations and classified as direct production taxes included within production costs. Production taxes payable in cash are accrued in the accounting period in which the liability arises.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__67-1": {
"value": "T. Employee BenefitsShort-term employee benefitsShort-term employee benefits such as salaries, social premiums and holiday pay, are expensed when incurred.Pension obligationsThe pension obligations consist of defined contribution plans for all companies within the Group except for one Swiss subsidiary, International Petroleum SA. A defined contribution plan is a pension plan under which the Group pays fixed contributions. The Group has no further payment obligations once the contributions have been paid. The contributions are recognized as an expense when they are due.International Petroleum SA has a defined benefit pension plan that is managed through a private pension plan. Independent actuaries determine the cost of the defined benefit plan on an annual basis, and the subsidiary pays the annual insurance premium. The pension plan provides benefits coverage to the employees of International Petroleum SA in the event of retirement, death or disability. International Petroleum SA and its employees jointly finance retirement and risk benefits. Employees of International Petroleum SA pay 40% of the savings contributions, of the risk contributions and of the cost contributions and International Petroleum SA contributes the difference between the total of all required pension plan contributions and the total of all employees\u2019 contributions.Share-based paymentsThe Group operates an equity-settled, share-based compensation plan under which the entity receives services from employees, directors and officers as consideration for equity instruments of the Corporation. Equity-settled share-based payments are recognized in the statement of operations as expenses during the vesting period and as equity in the balance sheet. The option is measured at fair value at the date of the grant using an appropriate options pricing model and is charged to the statement of operations over the vesting period without revaluation of the value of the option.20. PENSION LIABILITYThe Group operates a pension plan for employees in Switzerland that is managed through a private pension plan. The amount recognized in the balance sheet associated with the Swiss pension plan is as follows:USD Thousands December 31, 2024 December 31, 2023Present value of defined benefit obligation 19,569 22,241Fair value of plan assets(15,884) (21,690)Pension obligation, ending balance3,685 551The movement in the defined benefit obligation over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 22,241 13,910Current service cost 608 423Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest expense on defined benefit obligation 402 322Actuarial (gain)/loss on defined benefit obligation 3,390 524Administration costs 18 16Benefits paid from plan assets (7,440) (2,135)Past service cost 46 \u2013Foreign exchange (gain)/loss (1,640) 1,879Defined benefit obligation, ending balance19,569 22,241The weighted average duration of the defined benefit obligation is 16.7 years. There is no maturity profile since the average remaining life before active employees reach final age according to the plan is 9.3 years.The movement in the fair value of the plan assets over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 21,690 13,604Ordinary contributions paid by employer 906 925Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest income on plan assets 392 315Return on plan assets excluding interest income (101) (155)Foreign exchange gain/(loss) (1,507) 1,834Benefits paid from plan assets(7,440) (2,135)Fair value of plan assets, ending balance15,884 21,690The plan assets are under an insurance contract comprised entirely of free funds and reserves, such as fluctuation reserves and employer contribution reserves, for which there is no quoted price in an active market.The amount recognized in the statement of operations associated with the Group\u2019s pension plan is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Current service cost 608 423Interest expense on defined benefit obligation 402 322Administration costs 18 16Past service cost 46 \u2013Interest income on plan assets(392) (315)Total expense recognized682 446The expense associated with the Group\u2019s pension plan of USD 682 thousand was included within general and administrative expenses. The Group also recognized in other comprehensive income a USD 3,491 thousand net actuarial loss on defined benefit obligations and pension plan assets. The principal actuarial assumptions used to estimate the Group\u2019s pension obligation are as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Discount rate 1.00% 1.90%Inflation rate 1.00% 1.25%Future salary increase 1.25% 1.25%Future pension increases 0.00% 0.00%Retirement ages, male (\u2018M\u2019) and female (\u2018F\u2019) M65/F65 M65/F64Assumptions regarding future mortality are set based on actuarial advice in accordance with the BVG 2020 GT generational published statistics and experience in Switzerland. The discount rate is determined by reference to the yield on high quality corporate bonds. The rate of inflation is based on the expected value of future annual inflation adjustments in Switzerland. The rate for future salary increases is based on the average increase in the salaries paid by the Group, and the rate of pension increases is based on the annual increase in risk, retirement and survivors\u2019 benefits. The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions is:Change inIncrease inDecrease inassumptionassumptionassumptionDiscount rate 0.50% Decrease by 7.4% Increase by 8.4%Salary growth rate 0.50% Increase by 0.4% Decrease by 0.4%Life Expectancy One year Increase by 1.3% Decrease by 1.4%The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to significant actuarial assumptions, the same method has been applied as when calculating the pension liability recognized within the consolidated balance sheet.25. SALARY AND OTHER COMPENSATION EXPENSESa) Employee compensation expensesThe following table provides a breakdown of gross salaries, short-term benefits, share-based compensation and other compensation expenses included in the consolidated statement of comprehensive income:USD Thousands 2024 2023Salaries, bonuses and other short-term benefits 53,370 57,280Security social costs 6,988 7,1001Share-based incentive plans8,539 11,69068,897 76,0701 Vested during the year and based on IFRS 2 valuation (see Note 17)b) Remuneration of Directors and Senior ManagementRemuneration of Directors and Senior Management includes all amounts earned and awarded to the Group\u2019s Board of Directors and Senior Management. Senior Management includes the Group\u2019s President and Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, General Counsel and Corporate Secretary, Senior Vice President Corporate Planning and Investor Relations, Senior Vice President Canada, Vice President Asset Management and Corporate Planning Canada, and Vice President Commercial Canada.Directors\u2019 fees include Board and Committee fees. Senior Management\u2019s remuneration includes salary, short-term benefits, bonuses and any other compensation earned is as follows: USD Thousands 2024 2023Directors\u2019 fees 900 665Senior Management\u2019s salaries, bonuses and other short-term benefits 6,196 8,198Share-based incentive plans paid to Senior Management15,155 7,93322,251 16,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__66-1": {
"value": "T. Employee BenefitsShort-term employee benefitsShort-term employee benefits such as salaries, social premiums and holiday pay, are expensed when incurred.Pension obligationsThe pension obligations consist of defined contribution plans for all companies within the Group except for one Swiss subsidiary, International Petroleum SA. A defined contribution plan is a pension plan under which the Group pays fixed contributions. The Group has no further payment obligations once the contributions have been paid. The contributions are recognized as an expense when they are due.International Petroleum SA has a defined benefit pension plan that is managed through a private pension plan. Independent actuaries determine the cost of the defined benefit plan on an annual basis, and the subsidiary pays the annual insurance premium. The pension plan provides benefits coverage to the employees of International Petroleum SA in the event of retirement, death or disability. International Petroleum SA and its employees jointly finance retirement and risk benefits. Employees of International Petroleum SA pay 40% of the savings contributions, of the risk contributions and of the cost contributions and International Petroleum SA contributes the difference between the total of all required pension plan contributions and the total of all employees\u2019 contributions.Share-based paymentsThe Group operates an equity-settled, share-based compensation plan under which the entity receives services from employees, directors and officers as consideration for equity instruments of the Corporation. Equity-settled share-based payments are recognized in the statement of operations as expenses during the vesting period and as equity in the balance sheet. The option is measured at fair value at the date of the grant using an appropriate options pricing model and is charged to the statement of operations over the vesting period without revaluation of the value of the option.20. PENSION LIABILITYThe Group operates a pension plan for employees in Switzerland that is managed through a private pension plan. The amount recognized in the balance sheet associated with the Swiss pension plan is as follows:USD Thousands December 31, 2024 December 31, 2023Present value of defined benefit obligation 19,569 22,241Fair value of plan assets(15,884) (21,690)Pension obligation, ending balance3,685 551The movement in the defined benefit obligation over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 22,241 13,910Current service cost 608 423Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest expense on defined benefit obligation 402 322Actuarial (gain)/loss on defined benefit obligation 3,390 524Administration costs 18 16Benefits paid from plan assets (7,440) (2,135)Past service cost 46 \u2013Foreign exchange (gain)/loss (1,640) 1,879Defined benefit obligation, ending balance19,569 22,241The weighted average duration of the defined benefit obligation is 16.7 years. There is no maturity profile since the average remaining life before active employees reach final age according to the plan is 9.3 years.The movement in the fair value of the plan assets over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 21,690 13,604Ordinary contributions paid by employer 906 925Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest income on plan assets 392 315Return on plan assets excluding interest income (101) (155)Foreign exchange gain/(loss) (1,507) 1,834Benefits paid from plan assets(7,440) (2,135)Fair value of plan assets, ending balance15,884 21,690The plan assets are under an insurance contract comprised entirely of free funds and reserves, such as fluctuation reserves and employer contribution reserves, for which there is no quoted price in an active market.The amount recognized in the statement of operations associated with the Group\u2019s pension plan is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Current service cost 608 423Interest expense on defined benefit obligation 402 322Administration costs 18 16Past service cost 46 \u2013Interest income on plan assets(392) (315)Total expense recognized682 446The expense associated with the Group\u2019s pension plan of USD 682 thousand was included within general and administrative expenses. The Group also recognized in other comprehensive income a USD 3,491 thousand net actuarial loss on defined benefit obligations and pension plan assets. The principal actuarial assumptions used to estimate the Group\u2019s pension obligation are as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Discount rate 1.00% 1.90%Inflation rate 1.00% 1.25%Future salary increase 1.25% 1.25%Future pension increases 0.00% 0.00%Retirement ages, male (\u2018M\u2019) and female (\u2018F\u2019) M65/F65 M65/F64Assumptions regarding future mortality are set based on actuarial advice in accordance with the BVG 2020 GT generational published statistics and experience in Switzerland. The discount rate is determined by reference to the yield on high quality corporate bonds. The rate of inflation is based on the expected value of future annual inflation adjustments in Switzerland. The rate for future salary increases is based on the average increase in the salaries paid by the Group, and the rate of pension increases is based on the annual increase in risk, retirement and survivors\u2019 benefits. The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions is:Change inIncrease inDecrease inassumptionassumptionassumptionDiscount rate 0.50% Decrease by 7.4% Increase by 8.4%Salary growth rate 0.50% Increase by 0.4% Decrease by 0.4%Life Expectancy One year Increase by 1.3% Decrease by 1.4%The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to significant actuarial assumptions, the same method has been applied as when calculating the pension liability recognized within the consolidated balance sheet.25. SALARY AND OTHER COMPENSATION EXPENSESa) Employee compensation expensesThe following table provides a breakdown of gross salaries, short-term benefits, share-based compensation and other compensation expenses included in the consolidated statement of comprehensive income:USD Thousands 2024 2023Salaries, bonuses and other short-term benefits 53,370 57,280Security social costs 6,988 7,1001Share-based incentive plans8,539 11,69068,897 76,0701 Vested during the year and based on IFRS 2 valuation (see Note 17)b) Remuneration of Directors and Senior ManagementRemuneration of Directors and Senior Management includes all amounts earned and awarded to the Group\u2019s Board of Directors and Senior Management. Senior Management includes the Group\u2019s President and Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, General Counsel and Corporate Secretary, Senior Vice President Corporate Planning and Investor Relations, Senior Vice President Canada, Vice President Asset Management and Corporate Planning Canada, and Vice President Commercial Canada.Directors\u2019 fees include Board and Committee fees. Senior Management\u2019s remuneration includes salary, short-term benefits, bonuses and any other compensation earned is as follows: USD Thousands 2024 2023Directors\u2019 fees 900 665Senior Management\u2019s salaries, bonuses and other short-term benefits 6,196 8,198Share-based incentive plans paid to Senior Management15,155 7,93322,251 16,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__69-1": {
"value": "Share-based paymentsThe Group operates an equity-settled, share-based compensation plan under which the entity receives services from employees, directors and officers as consideration for equity instruments of the Corporation. Equity-settled share-based payments are recognized in the statement of operations as expenses during the vesting period and as equity in the balance sheet. The option is measured at fair value at the date of the grant using an appropriate options pricing model and is charged to the statement of operations over the vesting period without revaluation of the value of the option.17. SHARE BASED PAYMENTSIPC Share Unit PlanThe shareholders of IPC at the 2018 Annual General Meeting and at the 2021 Annual General Meeting approved a Share Unit Plan.Awards under the plan will be accounted from the date of grant.The IPC Performance Share Plan (\u201cPSP\u201d) 2021 awards vested on February 1, 2024 at a price of CAD 14.90 per award.The IPC PSP 2022 awards are subject to continued employment and to certain performance conditions being met. The total outstanding number of awards at December 31, 2024, is 937,000 which vested on February 1, 2025 at a price of CAD 18.89. Each award was fair valued at the grant date at CAD 8.40 using an adjusted share price calculated with a hybrid valuation model based on the Monte Carlo simulation. The assumptions used in the calculation of the adjusted share price were a risk free rate of 0.38%, expected volatility of 45%, dividend yield rate of 0%, and an exercise price of CAD zero.The IPC PSP 2023 awards are subject to continued employment and to certain performance conditions being met. The total outstanding number of awards at December 31, 2024, is 813,000 which vest on February 1, 2026. Each award was fair valued at the grant date at CAD 11.51 using an adjusted share price calculated with a hybrid valuation model based on the Monte Carlo simulation. The assumptions used in the calculation of the adjusted share price were a risk free rate of 2.17%, expected volatility of 46%, dividend yield rate of 0%, and an exercise price of CAD zero.The IPC PSP 2024 awards are subject to continued employment and to certain performance conditions being met. The total outstanding number of awards at December 31, 2024, is 819,000 which vest on February 1, 2027. Each award was fair valued at the grant date at CAD 11.52 using an adjusted share price calculated with a hybrid valuation model based on the Monte Carlo simulation. The assumptions used in the calculation of the adjusted share price were a risk free rate of 2.27%, expected volatility of 39%, dividend yield rate of 0%, and an exercise price of CAD zero.IPC Performance Share Plan 2021 Awards 2022 Awards 2023 Awards 2024 Awards TotalOutstanding at January 1, 2024 1,716,000 937,000 813,000 \u2013 3,466,000Awarded during the year \u2013 \u2013 \u2013 819,000 819,000Forfeited during the year \u2013 \u2013 \u2013 \u2013 \u2013Vested during the year(1,716,000) \u2013 \u2013 \u2013 (1,716,000)Outstanding at December 31, 2024\u2013 937,000 813,000 819,000 2,569,000Vesting dateFebruary 1, 2025 \u2013 937,000 \u2013 \u2013 937,000February 1, 2026 \u2013 \u2013 813,000 \u2013 813,000February 1, 2027\u2013 \u2013 \u2013 819,000 819,000Outstanding at December 31, 2024\u2013 937,000 813,000 819,000 2,569,000The third instalment of the IPC Restricted Share Plan (\u201cRSP\u201d) 2021 awards vested on February 1, 2024, at a price of CAD 14.90 per award.The second instalment of the IPC RSP 2022 awards vested on February 1, 2024, at a price of CAD 14.90 per award. The total outstanding number of 2022 awards under the IPC RSP as at December 31, 2024, is 151,035 which vested on February 1, 2025, at a price of CAD 18.89. Each award was fair valued at the grant date at CAD 9.09.The first instalment of the IPC RSP 2023 awards vested on February 1, 2024, at a price of CAD 14.90 per award. The second instalment of the IPC RSP 2023 awards vested on February 1, 2025, at a price of CAD 18.89 per award. The third instalment vest on February 1, 2026, subject to continued employment. Each award was fair valued at the grant date at CAD 14.27.The first instalment of the IPC RSP 2024 awards vested on February 1, 2025, at a price of CAD 18.89 per award. The second and third instalment vest respectively on February 1, 2026, and February 1, 2027, subject to continued employment. Each award was fair valued at the grant date at CAD 14.82.IPC Restricted Share Plan 2021 Awards 2022 Awards 2023 Awards 2024 Awards TotalOutstanding at January 1, 2024 321,512 307,359 330,708 \u2013 959,579Awarded during the year \u2013 \u2013 \u2013 370,338 370,338Forfeited during the year \u2013 (2,082) (3,436) (6,303) (11,821)Vested during the year(321,512) (154,242) (110,192) \u2013 (585,946)Outstanding at December 31, 2024\u2013 151,035 217,080 364,035 732,150Vesting dateFebruary 1, 2025 \u2013 151,035 108,916 122,095 382,046February 1, 2026 \u2013 \u2013 108,164 121,131 229,295February 1, 2027\u2013 \u2013 \u2013 120,809 120,809Outstanding at December 31, 2024\u2013 151,035 217,080 364,035 732,150Under the IPC Share Unit Plan, the Group allows non-employee directors of the Corporation to elect for awards for fees for services performed as a director and otherwise payable in cash. These awards will vest immediately at the time of grant. However, these awards may not be redeemed before the end of service as a director of the Corporation. The 2021 outstanding RSP awards as at December 31, 2024 is 4,333 awards issued with a fair value at the grant date at CAD 6.95. The 2022 outstanding RSP awards as at December 31, 2024 is 2,391 awards issued with a fair value at the grant date at CAD 12.80, and 2,072 awards issued with a fair value at the grant date at CAD 15.53. The 2023 outstanding RSP awards as at December 31, 2024 is 3,244 awards issued with a fair value at the grant date at CAD 10.52, and 2,443 awards issued with a fair value at the grant date at CAD 16.24. The 2024 outstanding RSP awards as at December 31, 2024 is 4,328 awards issued with a fair value at the grant date at CAD 18.19 and 5,607 awards issued with a fair value at the grant date at CAD 15.72. The total outstanding RSP awards outstanding as at December 31, 2024, is 24,418.The costs charged to the statement of operations of the Group for the Share-Based payments are summarized in the following table:USD Thousands2024 2023IPC PSP \u2013 2020 Awards \u2013 159IPC RSP \u2013 2020 Awards \u2013 35IPC PSP \u2013 2021 Awards 108 1,881IPC RSP \u2013 2021 Awards 52 377IPC PSP \u2013 2022 Awards 1,477 2,856IPC RSP \u2013 2022 Awards 464 1,063IPC PSP \u2013 2023 Awards 1,728 3,360IPC RSP \u2013 2023 Awards 1,048 1,959IPC PSP \u2013 2024 Awards 1,414 \u2013IPC RSP \u2013 2024 Awards2,248 \u20138,539 11,69025. SALARY AND OTHER COMPENSATION EXPENSESa) Employee compensation expensesThe following table provides a breakdown of gross salaries, short-term benefits, share-based compensation and other compensation expenses included in the consolidated statement of comprehensive income:USD Thousands 2024 2023Salaries, bonuses and other short-term benefits 53,370 57,280Security social costs 6,988 7,1001Share-based incentive plans8,539 11,69068,897 76,0701 Vested during the year and based on IFRS 2 valuation (see Note 17)b) Remuneration of Directors and Senior ManagementRemuneration of Directors and Senior Management includes all amounts earned and awarded to the Group\u2019s Board of Directors and Senior Management. Senior Management includes the Group\u2019s President and Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, General Counsel and Corporate Secretary, Senior Vice President Corporate Planning and Investor Relations, Senior Vice President Canada, Vice President Asset Management and Corporate Planning Canada, and Vice President Commercial Canada.Directors\u2019 fees include Board and Committee fees. Senior Management\u2019s remuneration includes salary, short-term benefits, bonuses and any other compensation earned is as follows: USD Thousands 2024 2023Directors\u2019 fees 900 665Senior Management\u2019s salaries, bonuses and other short-term benefits 6,196 8,198Share-based incentive plans paid to Senior Management15,155 7,93322,251 16,796",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__72": {
"value": "U. TaxationThe components of tax are current and deferred. Tax is recognized in the statement of operations, except to the extent that it relates to items recognized in other comprehensive income or directly in equity, in which case it is accounted for consistently with the related item.Current tax is tax that is to be paid or received for the year in question and also includes adjustments of current tax attributable to previous periods.Deferred income tax is a non-cash charge provided, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying values. Temporary differences can occur for example where investment expenditure is capitalized for accounting purposes but the tax deduction is accelerated or where asset retirement obligation costs are provided for in the financial statements but not deductible for tax purposes until they are actually incurred. However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit nor loss.Deferred income tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Corporation and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred income tax assets are recognized to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized.Deferred tax assets are offset against deferred tax liabilities in the balance sheet where they relate to the same jurisdiction and there is a legally enforceable right to offset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__71": {
"value": "U. TaxationThe components of tax are current and deferred. Tax is recognized in the statement of operations, except to the extent that it relates to items recognized in other comprehensive income or directly in equity, in which case it is accounted for consistently with the related item.Current tax is tax that is to be paid or received for the year in question and also includes adjustments of current tax attributable to previous periods.Deferred income tax is a non-cash charge provided, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying values. Temporary differences can occur for example where investment expenditure is capitalized for accounting purposes but the tax deduction is accelerated or where asset retirement obligation costs are provided for in the financial statements but not deductible for tax purposes until they are actually incurred. However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit nor loss.Deferred income tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Corporation and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred income tax assets are recognized to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized.Deferred tax assets are offset against deferred tax liabilities in the balance sheet where they relate to the same jurisdiction and there is a legally enforceable right to offset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__74-1": {
"value": "V. Segment ReportingOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker, which, due to the unique nature of each country\u2019s operations, commercial terms or fiscal environment, is at a country level.3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,985",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__73-1": {
"value": "V. Segment ReportingOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker, which, due to the unique nature of each country\u2019s operations, commercial terms or fiscal environment, is at a country level.3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,985",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__80": {
"value": "W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__79": {
"value": "W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__78": {
"value": "W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__77": {
"value": "W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__76": {
"value": "W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__75": {
"value": "W. Business combinationsAcquisitions of businesses are accounted for using the purchase method of accounting whereby all identifiable assets and liabilities are recorded at their fair values as at the date of acquisition. Any excess purchase price over the aggregate fair value of net assets is recorded as goodwill. Goodwill is identified and allocated to CGU, or groups of CGUs, that are expected to benefit from the synergies of the acquisition. Goodwill is not amortized. Any excess of the aggregate fair value of net assets over the purchase price is recognized in the consolidated statement of operations.A CGU to which goodwill has been allocated is tested for impairment at least annually or when events or circumstances indicate that an assessment for impairment is required. For goodwill arising on an acquisition in a financial year, the CGU to which the goodwill has been allocated is tested for impairment before the end of that financial year.When the recoverable amount of the CGU is less than the carrying amount of that CGU, the impairment loss is allocated to reduce the carrying amount of any goodwill allocated to that CGU first, and then to the other assets of that CGU pro rata on the basis of the carrying amount of each asset in the CGU. Any impairment loss for goodwill is recognized directly in the consolidated statement of earnings. An impairment loss for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__86": {
"value": "2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS In connection with the preparation of the consolidated financial statements, the Group\u2019s management has made assumptions and estimates about future events and applied judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosures. The assumptions, estimates and judgments are based on historical experience, current trends and other factors that management believes to be relevant at the time the consolidated financial statements are prepared. On a regular basis, management reviews the accounting policies, assumptions, estimates and judgments to ensure that the consolidated financial statements are presented fairly in accordance with IFRS Accounting Standards. However, because future events and their effects cannot be determined with certainty, actual results could differ from these assumptions and estimates, and such differences could be material.Management believes the following critical accounting policies affect the more significant judgments and estimates used in the preparation of the consolidated financial statements:Estimates of oil and gas reservesEstimates of oil and gas reserves are used in the calculations for impairment tests and accounting for depletion and asset retirement obligation. Standard recognized evaluation techniques are used to estimate the proved and probable reserves. These techniques take into account the future level of development required to produce the reserves. Independent qualified reserves auditors reviews these estimates. Changes in estimates in oil and gas reserves, resulting in different future production profiles, will affect the discounted cash flows used in impairment testing, the anticipated date of site decommissioning and restoration and the depletion charges in accordance with the unit of production method. Changes in estimates in oil and gas reserves could for example result from additional drilling, observation of long-term reservoir performance or changes in economic factors such as oil price and inflation rates. Significant assumptions developed by management used to determine estimates of proved and probable oil and gas reserves include expected production volumes, future oil and gas prices, future development costs and future production costs.Impairment of oil and gas properties Impairment tests are performed when there are indicators of impairment. Key assumptions in the impairment models relate to prices and costs that are based on forward curves and the long-term corporate assumptions. The impairment test requires the use of estimates. For the purpose of determining a potential impairment, the significant assumptions developed by management used to determine the recoverable amount include the estimates of oil an gas reserves and the discount rate. These assumptions and judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates and the discount rate applied is reviewed throughout the year.Provision for asset retirement obligations Amounts used in recording a provision for asset retirement obligations are estimates based on current legal and constructive requirements and current technology and price levels for the removal of facilities and decommissioning. Due to changes in relation to these items, the future actual cash outflows in relation to the site decommissioning and restoration can be different. To reflect the effects due to changes in legislation, requirements and technology and price levels, the carrying amounts of asset retirement obligation provisions are reviewed on a regular basis.Deferred income tax assetsThe Group accounts for differences that arise between the carrying amount of assets and liabilities and their tax bases in accordance with IAS 12, Income Taxes, which requires deferred income tax assets only to be recognized to the extent that is probable that future taxable profits will be available against which the temporary differences can be utilized. Management estimates future taxable profits based on the financial models used to value its oil and gas properties. Any change to the estimates and assumptions used for the key operational and financial variables used within the business models could affect the amount of deferred income tax assets recognized.The effects of changes in estimates do not give rise to prior year adjustments and are treated prospectively over the estimated remaining commercial reserves of each field. While the Group uses its best estimates and judgement, actual results could differ from these estimates.Fair value of assets acquired and liabilities assumed in a business combinationThe fair value of assets acquired and liabilities assumed in a business combination, including contingent consideration and any goodwill, is estimated based on information available at the date of acquisition. Various valuation techniques are applied for measuring fair value including market comparables and discounted cash flows which rely on assumptions such as forward commodity prices, reserves and resources estimates, production costs and discount rates. Changes in these variables could significantly impact the carrying value of the net assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__85": {
"value": "2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS In connection with the preparation of the consolidated financial statements, the Group\u2019s management has made assumptions and estimates about future events and applied judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosures. The assumptions, estimates and judgments are based on historical experience, current trends and other factors that management believes to be relevant at the time the consolidated financial statements are prepared. On a regular basis, management reviews the accounting policies, assumptions, estimates and judgments to ensure that the consolidated financial statements are presented fairly in accordance with IFRS Accounting Standards. However, because future events and their effects cannot be determined with certainty, actual results could differ from these assumptions and estimates, and such differences could be material.Management believes the following critical accounting policies affect the more significant judgments and estimates used in the preparation of the consolidated financial statements:Estimates of oil and gas reservesEstimates of oil and gas reserves are used in the calculations for impairment tests and accounting for depletion and asset retirement obligation. Standard recognized evaluation techniques are used to estimate the proved and probable reserves. These techniques take into account the future level of development required to produce the reserves. Independent qualified reserves auditors reviews these estimates. Changes in estimates in oil and gas reserves, resulting in different future production profiles, will affect the discounted cash flows used in impairment testing, the anticipated date of site decommissioning and restoration and the depletion charges in accordance with the unit of production method. Changes in estimates in oil and gas reserves could for example result from additional drilling, observation of long-term reservoir performance or changes in economic factors such as oil price and inflation rates. Significant assumptions developed by management used to determine estimates of proved and probable oil and gas reserves include expected production volumes, future oil and gas prices, future development costs and future production costs.Impairment of oil and gas properties Impairment tests are performed when there are indicators of impairment. Key assumptions in the impairment models relate to prices and costs that are based on forward curves and the long-term corporate assumptions. The impairment test requires the use of estimates. For the purpose of determining a potential impairment, the significant assumptions developed by management used to determine the recoverable amount include the estimates of oil an gas reserves and the discount rate. These assumptions and judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates and the discount rate applied is reviewed throughout the year.Provision for asset retirement obligations Amounts used in recording a provision for asset retirement obligations are estimates based on current legal and constructive requirements and current technology and price levels for the removal of facilities and decommissioning. Due to changes in relation to these items, the future actual cash outflows in relation to the site decommissioning and restoration can be different. To reflect the effects due to changes in legislation, requirements and technology and price levels, the carrying amounts of asset retirement obligation provisions are reviewed on a regular basis.Deferred income tax assetsThe Group accounts for differences that arise between the carrying amount of assets and liabilities and their tax bases in accordance with IAS 12, Income Taxes, which requires deferred income tax assets only to be recognized to the extent that is probable that future taxable profits will be available against which the temporary differences can be utilized. Management estimates future taxable profits based on the financial models used to value its oil and gas properties. Any change to the estimates and assumptions used for the key operational and financial variables used within the business models could affect the amount of deferred income tax assets recognized.The effects of changes in estimates do not give rise to prior year adjustments and are treated prospectively over the estimated remaining commercial reserves of each field. While the Group uses its best estimates and judgement, actual results could differ from these estimates.Fair value of assets acquired and liabilities assumed in a business combinationThe fair value of assets acquired and liabilities assumed in a business combination, including contingent consideration and any goodwill, is estimated based on information available at the date of acquisition. Various valuation techniques are applied for measuring fair value including market comparables and discounted cash flows which rely on assumptions such as forward commodity prices, reserves and resources estimates, production costs and discount rates. Changes in these variables could significantly impact the carrying value of the net assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__83": {
"value": "2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS In connection with the preparation of the consolidated financial statements, the Group\u2019s management has made assumptions and estimates about future events and applied judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosures. The assumptions, estimates and judgments are based on historical experience, current trends and other factors that management believes to be relevant at the time the consolidated financial statements are prepared. On a regular basis, management reviews the accounting policies, assumptions, estimates and judgments to ensure that the consolidated financial statements are presented fairly in accordance with IFRS Accounting Standards. However, because future events and their effects cannot be determined with certainty, actual results could differ from these assumptions and estimates, and such differences could be material.Management believes the following critical accounting policies affect the more significant judgments and estimates used in the preparation of the consolidated financial statements:Estimates of oil and gas reservesEstimates of oil and gas reserves are used in the calculations for impairment tests and accounting for depletion and asset retirement obligation. Standard recognized evaluation techniques are used to estimate the proved and probable reserves. These techniques take into account the future level of development required to produce the reserves. Independent qualified reserves auditors reviews these estimates. Changes in estimates in oil and gas reserves, resulting in different future production profiles, will affect the discounted cash flows used in impairment testing, the anticipated date of site decommissioning and restoration and the depletion charges in accordance with the unit of production method. Changes in estimates in oil and gas reserves could for example result from additional drilling, observation of long-term reservoir performance or changes in economic factors such as oil price and inflation rates. Significant assumptions developed by management used to determine estimates of proved and probable oil and gas reserves include expected production volumes, future oil and gas prices, future development costs and future production costs.Impairment of oil and gas properties Impairment tests are performed when there are indicators of impairment. Key assumptions in the impairment models relate to prices and costs that are based on forward curves and the long-term corporate assumptions. The impairment test requires the use of estimates. For the purpose of determining a potential impairment, the significant assumptions developed by management used to determine the recoverable amount include the estimates of oil an gas reserves and the discount rate. These assumptions and judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates and the discount rate applied is reviewed throughout the year.Provision for asset retirement obligations Amounts used in recording a provision for asset retirement obligations are estimates based on current legal and constructive requirements and current technology and price levels for the removal of facilities and decommissioning. Due to changes in relation to these items, the future actual cash outflows in relation to the site decommissioning and restoration can be different. To reflect the effects due to changes in legislation, requirements and technology and price levels, the carrying amounts of asset retirement obligation provisions are reviewed on a regular basis.Deferred income tax assetsThe Group accounts for differences that arise between the carrying amount of assets and liabilities and their tax bases in accordance with IAS 12, Income Taxes, which requires deferred income tax assets only to be recognized to the extent that is probable that future taxable profits will be available against which the temporary differences can be utilized. Management estimates future taxable profits based on the financial models used to value its oil and gas properties. Any change to the estimates and assumptions used for the key operational and financial variables used within the business models could affect the amount of deferred income tax assets recognized.The effects of changes in estimates do not give rise to prior year adjustments and are treated prospectively over the estimated remaining commercial reserves of each field. While the Group uses its best estimates and judgement, actual results could differ from these estimates.Fair value of assets acquired and liabilities assumed in a business combinationThe fair value of assets acquired and liabilities assumed in a business combination, including contingent consideration and any goodwill, is estimated based on information available at the date of acquisition. Various valuation techniques are applied for measuring fair value including market comparables and discounted cash flows which rely on assumptions such as forward commodity prices, reserves and resources estimates, production costs and discount rates. Changes in these variables could significantly impact the carrying value of the net assets.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__82": {
"value": "2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS In connection with the preparation of the consolidated financial statements, the Group\u2019s management has made assumptions and estimates about future events and applied judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosures. The assumptions, estimates and judgments are based on historical experience, current trends and other factors that management believes to be relevant at the time the consolidated financial statements are prepared. On a regular basis, management reviews the accounting policies, assumptions, estimates and judgments to ensure that the consolidated financial statements are presented fairly in accordance with IFRS Accounting Standards. However, because future events and their effects cannot be determined with certainty, actual results could differ from these assumptions and estimates, and such differences could be material.Management believes the following critical accounting policies affect the more significant judgments and estimates used in the preparation of the consolidated financial statements:Estimates of oil and gas reservesEstimates of oil and gas reserves are used in the calculations for impairment tests and accounting for depletion and asset retirement obligation. Standard recognized evaluation techniques are used to estimate the proved and probable reserves. These techniques take into account the future level of development required to produce the reserves. Independent qualified reserves auditors reviews these estimates. Changes in estimates in oil and gas reserves, resulting in different future production profiles, will affect the discounted cash flows used in impairment testing, the anticipated date of site decommissioning and restoration and the depletion charges in accordance with the unit of production method. Changes in estimates in oil and gas reserves could for example result from additional drilling, observation of long-term reservoir performance or changes in economic factors such as oil price and inflation rates. Significant assumptions developed by management used to determine estimates of proved and probable oil and gas reserves include expected production volumes, future oil and gas prices, future development costs and future production costs.Impairment of oil and gas properties Impairment tests are performed when there are indicators of impairment. Key assumptions in the impairment models relate to prices and costs that are based on forward curves and the long-term corporate assumptions. The impairment test requires the use of estimates. For the purpose of determining a potential impairment, the significant assumptions developed by management used to determine the recoverable amount include the estimates of oil an gas reserves and the discount rate. These assumptions and judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates and the discount rate applied is reviewed throughout the year.Provision for asset retirement obligations Amounts used in recording a provision for asset retirement obligations are estimates based on current legal and constructive requirements and current technology and price levels for the removal of facilities and decommissioning. Due to changes in relation to these items, the future actual cash outflows in relation to the site decommissioning and restoration can be different. To reflect the effects due to changes in legislation, requirements and technology and price levels, the carrying amounts of asset retirement obligation provisions are reviewed on a regular basis.Deferred income tax assetsThe Group accounts for differences that arise between the carrying amount of assets and liabilities and their tax bases in accordance with IAS 12, Income Taxes, which requires deferred income tax assets only to be recognized to the extent that is probable that future taxable profits will be available against which the temporary differences can be utilized. Management estimates future taxable profits based on the financial models used to value its oil and gas properties. Any change to the estimates and assumptions used for the key operational and financial variables used within the business models could affect the amount of deferred income tax assets recognized.The effects of changes in estimates do not give rise to prior year adjustments and are treated prospectively over the estimated remaining commercial reserves of each field. While the Group uses its best estimates and judgement, actual results could differ from these estimates.Fair value of assets acquired and liabilities assumed in a business combinationThe fair value of assets acquired and liabilities assumed in a business combination, including contingent consideration and any goodwill, is estimated based on information available at the date of acquisition. Various valuation techniques are applied for measuring fair value including market comparables and discounted cash flows which rely on assumptions such as forward commodity prices, reserves and resources estimates, production costs and discount rates. Changes in these variables could significantly impact the carrying value of the net assets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__94": {
"value": "3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,985",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__93-1": {
"value": "3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,9854. PRODUCTION COSTSUSD Thousands2024 2023Cost of operations 251,070 275,868Tariff and transportation expenses 38,195 40,929Direct production taxes4,745 5,165Operating costs294,010 321,9621Cost of blending152,735 172,996Change in inventory position1,473 (3,655)Total production costs448,218 491,3031 In Canada, oil production is blended with purchased condensate diluent to meet pipeline specifications. Cost of blending represents the contracted purchase of diluent used for blending.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__92-1": {
"value": "3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,9854. PRODUCTION COSTSUSD Thousands2024 2023Cost of operations 251,070 275,868Tariff and transportation expenses 38,195 40,929Direct production taxes4,745 5,165Operating costs294,010 321,9621Cost of blending152,735 172,996Change in inventory position1,473 (3,655)Total production costs448,218 491,3031 In Canada, oil production is blended with purchased condensate diluent to meet pipeline specifications. Cost of blending represents the contracted purchase of diluent used for blending.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__89": {
"value": "3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,985",
"dimensions": {
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__7__88-1": {
"value": "3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,9854. PRODUCTION COSTSUSD Thousands2024 2023Cost of operations 251,070 275,868Tariff and transportation expenses 38,195 40,929Direct production taxes4,745 5,165Operating costs294,010 321,9621Cost of blending152,735 172,996Change in inventory position1,473 (3,655)Total production costs448,218 491,3031 In Canada, oil production is blended with purchased condensate diluent to meet pipeline specifications. Cost of blending represents the contracted purchase of diluent used for blending.",
"dimensions": {
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},
"s8__7__87": {
"value": "3. SEGMENT INFORMATIONThe Group operates within several geographical areas. Operating segments are reported at a country level which is consistent with the internal reporting provided to the CEO, who is the chief operating decision maker.The following tables present segment information regarding: revenue, production costs, other operating costs and gross profit/(loss). The Group derives its revenue from contracts with customers primarily through the transfer of oil and gas at a point in time. In addition, certain identifiable asset segment information is reported in Note 8 and 9.2024USD ThousandsCanada Malaysia France Other TotalCrude oil 678,094 105,445 70,948 \u2013 854,487NGLs 927 \u2013 \u2013 \u2013 927Gas 34,040 \u2013 \u2013 \u2013 34,040Sales of oil and gas 713,061 105,445 70,948 \u2013 889,454Change in under/over lift position \u2013 \u2013 41 \u2013 41Royalties (111,114) \u2013 (4,285) \u2013 (115,399)Hedging settlement 22,370 \u2013 \u2013 \u2013 22,370Other operating revenue \u2013 \u2013 914 403 1,317Revenue 624,317 105,445 67,618 403 797,783Operating costs (225,775) (32,771) (35,464) \u2013 (294,010)Cost of blending (152,735) \u2013 \u2013 \u2013 (152,735)Change in inventory position (594) (1,024) 145 \u2013 (1,473)Depletion and decommissioning costs (88,583) (27,481) (12,328) \u2013 (128,392)Depreciation of other tangible fixed assets \u2013 (8,933) \u2013 \u2013 (8,933)Exploration and business development costs \u2013 (1,407) (12) (650) (2,069)Gross profit 156,630 33,829 19,959 (247) 210,1712023USD ThousandsCanada Malaysia France Other TotalCrude oil 688,891 101,237 81,093 \u2013 871,221NGLs 1,172 \u2013 \u2013 \u2013 1,172Gas 67,338 \u2013 \u2013 \u2013 67,338Net sales of oil and gas 757,401 101,237 81,093 \u2013 939,731Change in under/over lift position \u2013 \u2013 400 \u2013 400Royalties (101,177) \u2013 (5,120) \u2013 (106,297)Hedging settlement 18,928 \u2013 \u2013 \u2013 18,928Other operating revenue 7 \u2013 867 270 1,144Revenue 675,159 101,237 77,240 270 853,906Operating costs (249,995) (35,679) (36,288) \u2013 (321,962)Cost of blending (172,996) \u2013 \u2013 \u2013 (172,996)Change in inventory position 504 3,358 (207) \u2013 3,655Depletion and decommissioning costs (70,104) (17,800) (14,018) \u2013 (101,922)Depreciation of other tangible fixed assets \u2013 (7,812) \u2013 \u2013 (7,812)Exploration and business development costs (834) \u2013 (39) (1,482) (2,355)Gross profit/(loss) 181,734 43,304 26,688 (1,212) 250,514Assets LiabilitiesUSD Thousands2024 2023 2024 2023Canada 2,010,107 1,966,370 1,226,081 1,082,035Malaysia 165,701 175,159 104,290 112,467France 158,518 204,006 83,581 95,840Other 205,293 199,177 186,197 174,111Intercompany balance elimination(585,937) (481,727) (585,937) (481,727)Total Assets / Liabilities 1,953,682 2,062,985 1,014,212 982,726Shareholders\u2019 equity \u2013 \u2013 939,315 1,080,074Non-controlling interest\u2013 \u2013 155 185Total equity for the group\u2013 \u2013 939,470 1,080,259Total consolidated1,953,682 2,062,985 1,953,682 2,062,985",
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"value": "4. PRODUCTION COSTSUSD Thousands2024 2023Cost of operations 251,070 275,868Tariff and transportation expenses 38,195 40,929Direct production taxes4,745 5,165Operating costs294,010 321,9621Cost of blending152,735 172,996Change in inventory position1,473 (3,655)Total production costs448,218 491,3031 In Canada, oil production is blended with purchased condensate diluent to meet pipeline specifications. Cost of blending represents the contracted purchase of diluent used for blending.",
"dimensions": {
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"s8__7__101-1": {
"value": "5. FINANCE INCOMEUSD Thousands2024 2023Interest income17,721 21,774Total finance income17,721 21,7746. FINANCE COSTSUSD Thousands2024 20231Foreign exchange loss, net23,427 1,911Interest expense 35,905 25,635Unwinding of asset retirement obligation discount 14,568 13,408Amortization of capitalized financing fees 2,057 1,605Loan commitment fees 837 672Other financial costs636 1,279Total finance costs77,430 44,5101 Includes an amount of USD 10.8 million related to realized losses on currency cashflow hedges.",
"dimensions": {
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__100": {
"value": "5. FINANCE INCOMEUSD Thousands2024 2023Interest income17,721 21,774Total finance income17,721 21,774",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__7__99-1": {
"value": "5. FINANCE INCOMEUSD Thousands2024 2023Interest income17,721 21,774Total finance income17,721 21,7746. FINANCE COSTSUSD Thousands2024 20231Foreign exchange loss, net23,427 1,911Interest expense 35,905 25,635Unwinding of asset retirement obligation discount 14,568 13,408Amortization of capitalized financing fees 2,057 1,605Loan commitment fees 837 672Other financial costs636 1,279Total finance costs77,430 44,5101 Includes an amount of USD 10.8 million related to realized losses on currency cashflow hedges.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__102": {
"value": "6. FINANCE COSTSUSD Thousands2024 20231Foreign exchange loss, net23,427 1,911Interest expense 35,905 25,635Unwinding of asset retirement obligation discount 14,568 13,408Amortization of capitalized financing fees 2,057 1,605Loan commitment fees 837 672Other financial costs636 1,279Total finance costs77,430 44,5101 Includes an amount of USD 10.8 million related to realized losses on currency cashflow hedges.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__106": {
"value": "7. INCOME TAXUSD Thousands2024 2023Current tax (8,313) (14,457)Deferred tax(25,012) (40,905)Total tax expense(33,325) (55,362) The Group is within the scope of the OECD Pillar Two model rules. The Group applies the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes, as provided in the amendments to IAS 12 issued in May 2023. The tax on the Group\u2019s profit before tax differs from the theoretical amount that would arise using the tax rate of Canada as follows:USD Thousands2024 2023Profit before tax 135,544 228,341Tax calculated at the corporate tax rate in Canada 25% (33,886) (57,086)Effect of foreign and domestic tax rates 6,473 7,470Tax effect of recognition / (derecognition) of unrecorded tax losses (6,216) (4,736)Tax effect due to true-up of provision to prior year tax filings 790 (102)Other(486) (908)Total tax(33,325) (55,362)1Specification of deferred tax assets and tax liabilitiesUSD Thousands2024 2023Unused tax loss carry forward 40,042 34,446Derivative hedges 3,933 \u2013Other 10,302 5,959Deferred tax assets54,277 40,405Accelerated allowances 145,358 115,399Derivative hedges\u2013 9,527Deferred tax liabilities145,358 124,926Deferred taxes, net (91,081) (84,521)1 The specification of deferred tax assets and tax liabilities does not agree to the face of the balance sheet due to the netting off of balances in the balance sheet when they relate to the same jurisdiction.The deferred tax liabilities consist of accelerated allowances, being the difference between the book and the tax value of oil and gas properties and site restoration provisions. The deferred tax liabilities will be released over the life of the oil and gas assets as the book value is depleted for accounting purposes. Deferred tax assets in relation to tax loss carried forwards are only recognized in so far that there is a reasonable certainty as tothe timing and the extent of their realization. The recognized unused tax loss carry forward mainly relates to Canada. The Grouphas concluded that the deferred assets will be recoverable using the estimated future taxable income based on the approvedbusiness plans and budgets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__105": {
"value": "7. INCOME TAXUSD Thousands2024 2023Current tax (8,313) (14,457)Deferred tax(25,012) (40,905)Total tax expense(33,325) (55,362) The Group is within the scope of the OECD Pillar Two model rules. The Group applies the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes, as provided in the amendments to IAS 12 issued in May 2023. The tax on the Group\u2019s profit before tax differs from the theoretical amount that would arise using the tax rate of Canada as follows:USD Thousands2024 2023Profit before tax 135,544 228,341Tax calculated at the corporate tax rate in Canada 25% (33,886) (57,086)Effect of foreign and domestic tax rates 6,473 7,470Tax effect of recognition / (derecognition) of unrecorded tax losses (6,216) (4,736)Tax effect due to true-up of provision to prior year tax filings 790 (102)Other(486) (908)Total tax(33,325) (55,362)1Specification of deferred tax assets and tax liabilitiesUSD Thousands2024 2023Unused tax loss carry forward 40,042 34,446Derivative hedges 3,933 \u2013Other 10,302 5,959Deferred tax assets54,277 40,405Accelerated allowances 145,358 115,399Derivative hedges\u2013 9,527Deferred tax liabilities145,358 124,926Deferred taxes, net (91,081) (84,521)1 The specification of deferred tax assets and tax liabilities does not agree to the face of the balance sheet due to the netting off of balances in the balance sheet when they relate to the same jurisdiction.The deferred tax liabilities consist of accelerated allowances, being the difference between the book and the tax value of oil and gas properties and site restoration provisions. The deferred tax liabilities will be released over the life of the oil and gas assets as the book value is depleted for accounting purposes. Deferred tax assets in relation to tax loss carried forwards are only recognized in so far that there is a reasonable certainty as tothe timing and the extent of their realization. The recognized unused tax loss carry forward mainly relates to Canada. The Grouphas concluded that the deferred assets will be recoverable using the estimated future taxable income based on the approvedbusiness plans and budgets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__107": {
"value": "8. EXPLORATION AND EVALUATION ASSETSUSD ThousandsCanada Malaysia France TotalCostJanuary 1, 2024 \u2013 \u2013 \u2013 \u2013Additions 500 1,407 12 1,919Write-off \u2013 (1,407) (12) (1,419)Reclassification \u2013 \u2013 \u2013 \u2013Currency translation adjustments (20) \u2013 \u2013 (20)Net book value December 31, 2024 480 \u2013 \u2013 480USD ThousandsCanada Malaysia France TotalCostJanuary 1, 2023 \u2013 \u2013 4,764 4,764Additions \u2013 \u2013 39 39Write-off \u2013 \u2013 (39) (39)Reclassification \u2013 \u2013 (4,937) (4,937)Currency translation adjustments \u2013 \u2013 173 173Net book value December 31, 2023 \u2013 \u2013 \u2013 \u2013",
"dimensions": {
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__108": {
"value": "9. PROPERTY, PLANT AND EQUIPMENTUSD Thousands2024 2023Oil and gas properties 1,484,487 1,278,422Other tangible fixed assets16,425 25,438Property, Plant and Equipment 1,500,912 1,303,860Oil and gas propertiesUSD Thousands Canada Malaysia France TotalCostJanuary 1, 2024 1,465,010 591,123 436,693 2,492,826Additions 412,284 17,035 3,475 432,794Disposals (94) \u2013 \u2013 (94)Change in estimates 36,995 (8,424) (9,018) 19,553Reclassification (10,773) \u2013 \u2013 (10,773)Currency translation adjustments(135,842) \u2013 (26,021) (161,863)December 31, 20241,767,580 599,734 405,129 2,772,443Accumulated depletionJanuary 1, 2024 (398,288) (502,834) (313,282) (1,214,404)Depletion charge for the year (88,583) (27,481) (12,328) (128,392)Disposals 94 \u2013 \u2013 94Currency translation adjustments35,760 \u2013 18,986 54,746December 31, 2024(451,017) (530,315) (306,624) (1,287,956)Net book value December 31, 20241,316,563 69,419 98,505 1,484,487USD Thousands Canada Malaysia France TotalCostJanuary 1, 2023 1,089,789 566,606 399,237 2,055,632Acquisition of Cor4 72,242 \u2013 \u2013 72,242Additions 278,613 17,873 16,204 312,6901Disposals(7,854) \u2013 \u2013 (7,854)Change in estimates 24,454 6,644 1,738 32,836Reclassification (22,857) \u2013 4,937 (17,920)Currency translation adjustments30,623 \u2013 14,577 45,200December 31, 20231,465,010 591,123 436,693 2,492,826Accumulated depletionJanuary 1, 2023 (323,273) (485,034) (288,714) (1,097,021)Depletion charge for the year (94,192) (17,800) (14,018) (126,010)1Disposals4,474 \u2013 \u2013 4,4742Other22,857 \u2013 \u2013 22,857Currency translation adjustments(8,154) \u2013 (10,550) (18,704)December 31, 2023(398,288) (502,834) (313,282) (1,214,404)Net book value December 31, 20231,066,722 88,289 123,411 1,278,4221 In Canada, includes the disposal of non-core properties in the John Lake area.2 In Canada, includes an adjustment in the first quarter of 2023 for accelerated decommissioning activities funded by a non-cash site rehabilitationprogram.Cor4 acquistionOn March 3, 2023, IPC completed the acquisition of all of the issued and outstanding shares of Cor4. At such date, Cor4 became an indirect, wholly-owned subsidiary of IPC. Cor4 owned assets in the Brooks area, Alberta. On June 1, 2023, Cor4 was amalga-mated into IPC Canada Ltd.The Cor4 acquisition has been accounted for as a business combination with IPC being the acquirer, and in accordance with IFRS 3 Business Combinations, the assets acquired and liabilities assumed have been recorded at their fair values.The total cash consideration paid, after preliminary closing adjustments, amounted to USD 62.2 million (CAD 84.7 million).The amounts recognized in respect of the identifiable assets acquired and liabilities assumed are as set out in the table below:USD ThousandsCash2,792Trade and other receivables 7,671Prepaid expenses and deposits 2,417Fair value of risk management assets 1,144Deferred tax assets 19,334Right-of-use assets 109Property, plant and equipment 72,242Accounts payable and accrued liabilities (12,623)Right-of-use liabilities (109)Decommissioning liabilities (29,885)Mark-To-Market (\u201cMTM\u201d) reserve in equity(881)Total Consideration62,211Acquisition-related costs of approximately USD 0.8 million have been recognized in the statement of operations during the year ended December 31, 2023.Decommissioning liabilitiesThe fair value of the decommissioning liability at the acquisition date was based on the estimated future cash flows to decommission the acquired oil and natural gas properties at the end of their useful life. The discount rate used to determine the net present value of the decommissioning obligation was a credit risk adjusted rate of 8%.Impairment testAs of December 31, 2024, the Group determined that no internal or external indicators of impairment existed on its oil and gas properties; therefore, the performance of an impairment test was determined not to be necessary.Other tangible fixed assetsUSD Thousands FPSO Other TotalCostJanuary 1, 2024 204,853 10,048 214,901Additions \u2013 363 363Currency translation adjustments\u2013 (587) (587)December 31, 2024204,853 9,824 214,677Accumulated depreciationJanuary 1, 2024 (181,123) (8,340) (189,463)Depreciation charge for the year (8,933) (334) (9,267)Currency translation adjustments\u2013 478 478December 31, 2024(190,056) (8,196) (198,252)Net book value December 31, 202414,797 1,628 16,425USD Thousands FPSO Other TotalCostJanuary 1, 2023 204,853 9,779 214,632Additions \u2013 510 510Disposals \u2013 (487) (487)Currency translation adjustments\u2013 246 246December 31, 2023204,853 10,048 214,901Accumulated depreciationJanuary 1, 2023 (173,311) (7,947) (181,258)Depreciation charge for the year (7,812) (684) (8,496)Disposals \u2013 487 487Currency translation adjustments\u2013 (196) (196)December 31, 2023(181,123) (8,340) (189,463)Net book value December 31, 202323,730 1,708 25,4381 Depreciation of Other is included in General, administration and depreciation expenses in the statement of operations.The Floating Production Storage and Offloading facility (\u201cFPSO\u201c) located on the Bertam field, Malaysia, is being depreciated to its residual value on a unit of production basis to August 2025. The depreciation charge is included in the depreciation of other assets line in the statement of operations.For office equipment and other assets, the depreciation charge for the year is based on cost and an estimated useful life of 3 to 5 years. The depreciation charge is included within the general, administration and depreciation expenses in the Statement of Operations.",
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"s8__7__109": {
"value": "Impairment testAs of December 31, 2024, the Group determined that no internal or external indicators of impairment existed on its oil and gas properties; therefore, the performance of an impairment test was determined not to be necessary.",
"dimensions": {
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"s8__7__111": {
"value": "11. OTHER NON-CURRENT ASSETSUSD Thousands December 31, 2024 December 31, 2023Financial assets 34,788 41,486Intangible assets 13,877 15,352 48,665 56,838Financial assets mainly represent cash payments made in local currency to an asset retirement obligation fund for the Bertam field, Malaysia for an amount equivalent of USD 30.6 million (2023: USD 28.7 million). Financial assets also include cash-collateralized guarantees placed in 2023 in respect of work commitments in Malaysia amounting to USD 4.0 million. Intangible assets mainly represent carbon offsets purchased in Canada.",
"dimensions": {
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"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__112": {
"value": "12. INVENTORIESUSD ThousandsDecember 31, 2024 December 31, 2023Hydrocarbon stocks 11,250 13,530 Well supplies and operational spares 8,823 8,278 20,073 21,808",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__116": {
"value": "13. TRADE AND OTHER RECEIVABLESUSD ThousandsDecember 31, 2024 December 31, 2023Trade receivables 94,265 97,264Underlift 1,007 1,029Joint operations debtors 1,432 910Prepaid expenses and accrued income 12,346 10,986Other18,400 3,308127,450 113,497Other receivables include secured amounts of USD 7.7 million towards the future asset retirement obligation for the Bertam field.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__115": {
"value": "13. TRADE AND OTHER RECEIVABLESUSD ThousandsDecember 31, 2024 December 31, 2023Trade receivables 94,265 97,264Underlift 1,007 1,029Joint operations debtors 1,432 910Prepaid expenses and accrued income 12,346 10,986Other18,400 3,308127,450 113,497Other receivables include secured amounts of USD 7.7 million towards the future asset retirement obligation for the Bertam field.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__114": {
"value": "13. TRADE AND OTHER RECEIVABLESUSD ThousandsDecember 31, 2024 December 31, 2023Trade receivables 94,265 97,264Underlift 1,007 1,029Joint operations debtors 1,432 910Prepaid expenses and accrued income 12,346 10,986Other18,400 3,308127,450 113,497Other receivables include secured amounts of USD 7.7 million towards the future asset retirement obligation for the Bertam field.",
"dimensions": {
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
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"s8__7__113": {
"value": "13. TRADE AND OTHER RECEIVABLESUSD ThousandsDecember 31, 2024 December 31, 2023Trade receivables 94,265 97,264Underlift 1,007 1,029Joint operations debtors 1,432 910Prepaid expenses and accrued income 12,346 10,986Other18,400 3,308127,450 113,497Other receivables include secured amounts of USD 7.7 million towards the future asset retirement obligation for the Bertam field.",
"dimensions": {
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
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"s8__7__119-1": {
"value": "14. CASH AND CASH EQUIVALENTSCash and cash equivalents include only cash at hand or held in bank accounts.22. FINANCIAL ASSETS AND LIABILITIESFinancial assets and liabilities by categoryThe accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2024profit or loss costhedgingUSD Thousands(FVTPL)1Other assets34,788 34,788 \u2013 \u2013Derivative instruments 3,219 \u2013 \u2013 3,219Joint operation debtors 1,432 1,432 \u2013 \u20132Other current receivables115,186 114,179 1,007 \u2013Cash and cash equivalents246,593 246,593 \u2013 \u2013Financial assets401,218 396,992 1,007 3,2191 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2024profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 441,581 441,581 \u2013 \u2013Current financial liabilities 3,402 3,402 \u2013 \u2013Derivative instruments 20,431 \u2013 \u2013 20,431Joint operation creditors 11,671 11,671 \u2013 \u2013Other current liabilities165,846 165,846 \u2013 \u2013Financial liabilities642,931 622,500 \u2013 20,431The accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2023profit or loss costhedgingUSD Thousands(FVTPL)1Other assets41,486 41,486 \u2013 \u2013Derivative instruments 42,553 \u2013 \u2013 42,553Joint operation debtors 910 910 \u2013 \u20132Other current receivables104,315 103,286 1,029 \u2013Cash and cash equivalents517,074 517,074 \u2013 \u2013Financial assets706,338 662,756 1,029 42,5531 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2023profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 440,483 440,483 \u2013 \u2013Current financial liabilities 3,589 3,589 \u2013 \u2013Derivative instruments 1,530 \u2013 \u2013 1,530Joint operation creditors 22,257 22,257 \u2013 \u2013Other current liabilities166,869 166,869 \u2013 \u2013Financial liabilities634,728 633,198 \u2013 1,530The carrying amount of the Group\u2019s financial assets and liabilities approximate their fair values at the balance sheet dates. For financial instruments measured at fair value in the balance sheet, the following fair value measurement hierarchy is used: \u2013 Level 1: based on quoted prices in active markets; \u2013 Level 2: based on inputs other than quoted prices as within level 1, that are either directly or indirectly observable; \u2013 Level 3: based on inputs which are not based on observable market data.Based on this hierarchy, financial instruments measured at fair value can be detailed as follows:December 31, 2024Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,007 \u2013 \u2013Derivative instruments \u2013 current \u2013 3,219 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 \u2013Financial assets1,007 3,219 \u2013Derivative instruments \u2013 current \u2013 19,869 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 562Financial liabilities\u2013 19,869 562December 31, 2023Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,029 \u2013 \u2013Derivative instruments \u2013 current \u2013 35,504 \u2013Derivative instruments \u2013 non-current\u2013 7,049 \u2013Financial assets1,029 42,553 \u2013Derivative instruments \u2013 current \u2013 1,267 \u2013Derivative instruments \u2013 non-current\u2013 61 202Financial liabilities\u2013 1,328 20223. MANAGEMENT OF FINANCIAL RISKThe Corporation\u2019s financial instruments are exposed to certain financial risks, including credit risk, liquidity risk, foreign exchange risk, commodity price risk and interest rate risk. a) Credit riskThe exposure to credit risk arises through the failure of a customer or another third party to meet its contractual obligations to the Corporation. The Corporation believes that its maximum exposure to credit risk as at December 31, 2024, is the carrying value of its trade receivables. The Group\u2019s policy is to limit credit risk by limiting the counterparties to major oil and gas companies. Where it is determined that there is a credit risk for oil and gas sales, the policy is to require an irrevocable letter of credit for the full value of the sale. The policy on joint operation parties is to rely on the provisions of the underlying joint operating agreements to take possession of the licence or the partner\u2019s share of production for non-payment of cash calls or other amounts due.As at December 31, 2024, the trade receivables amounted to USD 94,265 thousand and there is no recent history of default. The expected credit loss associated with these receivables is not significant. Cash and cash equivalents are maintained with banks having strong long-term credit ratings.b) Liquidity risk Liquidity risk is defined as the risk that the Group could not be able to settle or meet its obligations on time or at a reasonable price. Corporation treasury is responsible for liquidity, funding as well as settlement management. The Corporation has in place a planning and forecasting process to help determine the funds required to support the Corporation\u2019s normal operating requirements on an ongoing basis. The Corporation ensures that there is sufficient available capital to meet its short-term business requirements, taking into account its anticipated cash flows from operations and its holdings of cash and cash equivalents, including bond proceeds. The Corporation has credit facilities in place to assist with meeting its cash flow needs as required (Note 18).The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Loan repayments are made upon a net present value calculation of the assets\u2019 future cash flows. No loan repayments are currently forecast under this calculation.USD Thousands December 31, 2024 December 31, 2023Non-current Repayment within 1- 5 years: - Bank loans 1,719 5,442 1 - Bonds443,407 440,288 445,126 445,730CurrentRepayment within 12 months: - Bank loans 3,402 3,589Payment within 6 months: - Trade payables 42,634 42,761 - Joint operation creditors 11,671 22,257 - Other current liabilities 2,750 4,941 - Current tax liabilities1,146 255 61,603 73,803 1 The bonds redeemable value at maturity in February 2027 is USD 450 million. c) Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from various currencies, primarily with respect to EUR and CAD. The Group\u2019s risk management objective is to manage cash flow risk related to foreign denominated cash flows. The Corporation is exposed to currency risk related to changes in rates of exchange between foreign denominated balances and the functional currencies of the Group\u2019s principal operating subsidiaries. The Group\u2019s revenues are denominated in US dollars, while most of its operating and capital expenditures are denominated in the local currencies. A significant change in the currency exchange rates between the US dollar and foreign currencies could have a material effect on the Group\u2019s net earnings and on other comprehensive income.The Group entered into currency hedges to purchase :(i) a total CAD 520 million for the period January 2025 to December 2025 at an average rate of CAD 1.36 (sell USD); (ii) a total EUR 27 million for the period January 2025 to December 2025 at an average rate of EUR 1.07 (sell USD); (iii) a total MYR 138 million for the period January 2025 to December 2025 at an average rate of MYR 4.40 (sell USD).The above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheetDecember 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesCurrency hedge - CAD \u2013 19,030 13,644 1,328Currency hedge - EUR \u2013 557 \u2013 \u2013Currency hedge - MYR\u2013 282 618 \u2013Total\u2013 19,869 14,262 1,328Non-current \u2013 \u2013 7,049 61Current\u2013 19,869 7,213 1,267Total\u2013 19,869 14,262 1,328The following tables summarize the effects that changes in currencies against the US Dollar would have on gross profit through the conversion of the income statements of the Group\u2019s subsidiaries from functional currency to the presentation currency US Dollar for the years ended at December 31, 2024 and 2023.Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202410%10%Gross profit in the financial statements 210,171 210,171EUR/USD 0.9241 0.8401 1.0170CAD/USD 1.3698 1.2453 1.5068Total effect on gross profit17,054 (17,054)Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202310%10%Gross profit in the financial statements 250,514 250,514EUR/USD 0.9246 0.8405 1.0170CAD/USD 1.3496 1.2269 1.4846Total effect on gross profit20,700 (20,700)d) Commodity price risk The Group is subject to price risk associated with fluctuations in the market prices for oil and gas. Prices of oil and gas are affected by the normal economic drivers of supply and demand as well as the financial investors and market uncertainty. Factors that influence these include operational decisions, natural disasters, economic conditions, political instability or conflicts or actions by major oil exporting countries. Price fluctuations can affect the Corporation\u2019s financial position.Commodity price risk is the risk that future cash flows will fluctuate as a result of changes in the price of oil and natural gas. Commodity prices are impacted by world economic events that affect supply and demand, which are generally beyond the Group\u2019s control. Changes in crude oil prices may significantly affect the Corporation\u2019s results of operations, cash generated from operating activities, capital spending and the Corporation\u2019s ability to meet its obligations. The majority of the Corporation\u2019s production is sold under short-term contracts; consequently the Group is at risk to near term price movements. The Corporation manages this risk by constantly monitoring commodity prices and factoring them into operational decisions, such as contracting or expanding its capital expenditures program. The Corporation enters into certain risk management contracts in order to manage the exposure to market risks from fluctuations in commodity prices. These risk management contracts are not used for trading or speculative purposes. The Corporation has designated its risk management contracts as effective accounting hedges, and thus has applied hedge accounting. As a result, all risk management contracts are recorded at fair value at each reporting period with the change in fair value being recognized on the statement of comprehensive income.The Group had oil price sale financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (barrels per day) Type Average Pricing January 1, 2025 - December 31, 2025 11,700 WTI/WCS Differential USD -14.26/bblJanuary 1, 2025 - March 31, 2025 5,000 WTI Sale Swap USD 70.00/bblApril 1, 2025 - June 30, 2025 2,500 WTI Sale Swap USD 70.00/bblThe Group had gas price sale financial hedges outstanding as at December, 2024 which are summarized as follows:Volume (Gigajoules (GJ) per PeriodType Average Pricing day))January 1, 2025 - December 31, 2025 10,000 AECO Swap CAD 2.500/GJThe Group had electricity financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (MW) Type Average Pricing October 1, 2025 \u2013 September 30, 2040 3AESO CAD 75.00/MWhAll of the above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheet:December 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesOil price hedge 1,949 28,291Gas price hedge 1,270 \u2013 \u2013 \u2013Electricity price hedge\u2013 562 \u2013 202Total3,219 562 28,291 202Non-current \u2013 562 \u2013 202Current3,219 \u2013 28,291 \u2013Total3,219 562 28,291 202The table below summarizes the effect that a change in the oil and gas price would have had on the net result at December 31, 2024 and 2023:2024 net result (USD Thousands) 102,219 102,219Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (65,653) 65,6532023 net result (USD Thousands) 172,979 172,979Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (60,010) 60,010e) Interest rate risk The Group\u2019s exposure to interest rate risk arises from the interest rate impact on its debt facilities. As at December 31, 2024, the Group\u2019s long-term debt is mainly comprised of a fixed coupon rate of 7.25%. As such, changes in the interest rate will not have a significant adverse impact on interest expense.",
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"s8__7__118": {
"value": "14. CASH AND CASH EQUIVALENTSCash and cash equivalents include only cash at hand or held in bank accounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__117": {
"value": "14. CASH AND CASH EQUIVALENTSCash and cash equivalents include only cash at hand or held in bank accounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__121": {
"value": "15. SHARE CAPITALThe Corporation\u2019s issued common share capital is as follows:Number of sharesBalance at January 1, 2023 136,827,999Cancellation of repurchased common shares (NCIB) (9,835,933)Balance at December 31, 2023126,992,066Cancellation of repurchased common shares (NCIB) (7,822,595)Balance at December 31, 2024119,169,471The common shares of IPC are listed to trade on both the Toronto Stock Exchange and the Nasdaq Stockholm Exchange. The Corporation is authorized to issue an unlimited number of Common Shares without par value.As at January 1, 2023, IPC had a total of 136,827,999 common shares issued and outstanding, with no common shares held in treasury.During 2023, under the normal course issuer bid (NCIB) announced in December 2022 and renewed in December 2023, IPC purchased and cancelled an aggregate of 9,835,933 common shares.As at December 31, 2023, IPC had a total of 126,992,066 common shares issued and outstanding, with no common shares held in treasury.From January 1, 2024 to December 4, 2024, IPC purchased and cancelled a total of 7,109,365 common shares under the NCIB.The NCIB was further renewed in Q4 2024 and IPC is entitled to purchase up to 7,465,356 common shares over the period of December 5, 2024 to December 4, 2025. During December 2024, IPC purchased 823,386 and cancelled 713,230 common shares under the renewed NCIB for on aggregate of 7,822,595 common shares cancelled in 2024.As at December 31, 2024, IPC had a total of 119,169,471 common shares issued and outstanding and held 110,156 commonshares held in treasury.In addition, IPC has 117,485,389 outstanding class A preferred shares, issued as a part of an internal corporate structuring to a wholly-owned subsidiary of IPC. Such preferred shares are not listed on any stock exchange and do not carry the right to vote on matters to be decided by the holders of IPC\u2019s common shares.",
"dimensions": {
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__120": {
"value": "15. SHARE CAPITALThe Corporation\u2019s issued common share capital is as follows:Number of sharesBalance at January 1, 2023 136,827,999Cancellation of repurchased common shares (NCIB) (9,835,933)Balance at December 31, 2023126,992,066Cancellation of repurchased common shares (NCIB) (7,822,595)Balance at December 31, 2024119,169,471The common shares of IPC are listed to trade on both the Toronto Stock Exchange and the Nasdaq Stockholm Exchange. The Corporation is authorized to issue an unlimited number of Common Shares without par value.As at January 1, 2023, IPC had a total of 136,827,999 common shares issued and outstanding, with no common shares held in treasury.During 2023, under the normal course issuer bid (NCIB) announced in December 2022 and renewed in December 2023, IPC purchased and cancelled an aggregate of 9,835,933 common shares.As at December 31, 2023, IPC had a total of 126,992,066 common shares issued and outstanding, with no common shares held in treasury.From January 1, 2024 to December 4, 2024, IPC purchased and cancelled a total of 7,109,365 common shares under the NCIB.The NCIB was further renewed in Q4 2024 and IPC is entitled to purchase up to 7,465,356 common shares over the period of December 5, 2024 to December 4, 2025. During December 2024, IPC purchased 823,386 and cancelled 713,230 common shares under the renewed NCIB for on aggregate of 7,822,595 common shares cancelled in 2024.As at December 31, 2024, IPC had a total of 119,169,471 common shares issued and outstanding and held 110,156 commonshares held in treasury.In addition, IPC has 117,485,389 outstanding class A preferred shares, issued as a part of an internal corporate structuring to a wholly-owned subsidiary of IPC. Such preferred shares are not listed on any stock exchange and do not carry the right to vote on matters to be decided by the holders of IPC\u2019s common shares.",
"dimensions": {
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__122": {
"value": "16. EARNINGS PER SHAREBasic earnings per share are based on net result attributable to the common shareholders and is calculated based upon the weighted-average number of common shares outstanding during the years presented.2024 2023Net result attributable to shareholders of the Parent Company, USD 102,201,942 172,951,130Weighted average number of shares for the year124,072,452 132,080,662Earnings per share, USD 0.82 1.31Weighted average diluted number of shares for the year 126,299,688 135,349,211Earnings per share fully diluted, USD0.81 1.28",
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"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"s8__7__127": {
"value": "18. FINANCIAL LIABILITIESUSD Thousands December 31, 2024 December 31, 2023Current bank loans 3,402 3,589Non current bank loans 1,719 5,442Bonds 443,407 440,288Capitalized financing fees(3,545) (5,247)444,983 444,072As at January 2023, IPC had USD 300 million of bonds outstanding, issued in February 2022 and maturing in February 2027 with afixed coupon rate of 7.25% per annum, payable in semi-annual instalments in August and February. The Group also had a revolvingcredit facility of CAD 75 million (the \u201cCanadian RCF\u201d) in connection with its oil and gas assets in Canada. In Q3 2023, IPC completed a tap issue of USD 150 million under IPC\u2019s existing 7.25% bond framework issued at 7% discountto par value with proceeds amounting to USD 139.5 million before transaction costs. For accounting purposes, the discountedamount was recognised in the balance sheet and the discount will be unwound over the period to maturity of the bond andcharged to the interest expense line of the statement of operations using the effective interest rate methodology. As atDecember 31, 2024, IPC had a nominal USD 450 million of bonds outstanding with maturity in February 2027. The bond repayment obligations as at December 31, 2024, are classified as non-current as there are no mandatory repayments within the next twelve months.During 2023, the Group increased the Canadian RCF from MCAD 75 to MCAD 180 with a maturity to May 2025. During Q2 2024, the Group extended the maturity of the Canadian RCF to May 2026. The Canadian RCF is undrawn and fully available as at December 31, 2024. During Q3 2024, the Group entered into a letter of credit facility in Canada (the \u201cLC Facility\u201d) to cover existing operational letters of credit. As at December 31, 2024, operational letters of credit in an aggregate of MCAD 40.2 have been issued under the LC Facility, including letters of credit issued in Q2 2024 for a total amount of MCAD 35 to support the third party pipeline construction agreements for the Blackrod project during 2024 and 2025.As at December 31, 2024, IPC had an unsecured Euro credit facility in France (the \u201cFrance Facility\u201c), with maturity in May2026. IPC makes quarterly repayments of the French Facility and the amount remaining outstanding under the France Facility as at December 31, 2024 was USD 5.1 million (EUR 4.9 million). An amount of USD 3.4 million (EUR 3.3 million) drawn under the France Facility as at December 31, 2024 is classified as current representing the repayment planned within the next twelve months.The Group is in compliance with the covenants of the bonds and its financing facilities as at December 31, 2024. The net (debt)/cash reconciliation can be summarized as follows:USD Thousands December 31, 2024 December 31, 2023Cash and cash equivalents 246,593 517,074 Bonds (443,407) (440,288)Borrowings (5,121) (9,031)Lease liabilities(3,301) (2,896)Net (debt)/cash(205,236) 64,859The net (debt)/cash and the movements in net (debt)/cash can be summarized as follows:Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2024 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Cash flows (275,871) 964 \u2013 3,910 (3,119) (274,116)Reclassification Long term / Short term \u2013 \u2013 187 (187) \u2013 \u2013Additional leases \u2013 (1,480) \u2013 \u2013 \u2013 (1,480)Currency translation adjustments 5,390 111 \u2013 \u2013 \u2013 5,501Net (debt)/cash as at December 31, 2024 246,593 (3,301) (3,402) (1,719) (443,407) (205,236)Net debt (excluding lease liabilities and including the redeemable bonds value (208,528)at maturity (USD 450 million)) Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2023 487,240 (1,259) (3,431) (8,711) (300,000) 173,839Cash flows 31,250 980 \u2013 3,111 (140,288) (104,947)Reclassification Long term / Short term \u2013 \u2013 (158) 158 \u2013 \u2013Additional leases \u2013 (2,651) \u2013 \u2013 \u2013 (2,651)Currency translation adjustments (1,416) 34 \u2013 \u2013 \u2013 (1,382)Net (debt)/cash as at December 31, 2023 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Net cash (excluding lease liabilities and including the redeemable bonds value 58,043at maturity (USD 450 million))",
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},
"s8__7__126": {
"value": "18. FINANCIAL LIABILITIESUSD Thousands December 31, 2024 December 31, 2023Current bank loans 3,402 3,589Non current bank loans 1,719 5,442Bonds 443,407 440,288Capitalized financing fees(3,545) (5,247)444,983 444,072As at January 2023, IPC had USD 300 million of bonds outstanding, issued in February 2022 and maturing in February 2027 with afixed coupon rate of 7.25% per annum, payable in semi-annual instalments in August and February. The Group also had a revolvingcredit facility of CAD 75 million (the \u201cCanadian RCF\u201d) in connection with its oil and gas assets in Canada. In Q3 2023, IPC completed a tap issue of USD 150 million under IPC\u2019s existing 7.25% bond framework issued at 7% discountto par value with proceeds amounting to USD 139.5 million before transaction costs. For accounting purposes, the discountedamount was recognised in the balance sheet and the discount will be unwound over the period to maturity of the bond andcharged to the interest expense line of the statement of operations using the effective interest rate methodology. As atDecember 31, 2024, IPC had a nominal USD 450 million of bonds outstanding with maturity in February 2027. The bond repayment obligations as at December 31, 2024, are classified as non-current as there are no mandatory repayments within the next twelve months.During 2023, the Group increased the Canadian RCF from MCAD 75 to MCAD 180 with a maturity to May 2025. During Q2 2024, the Group extended the maturity of the Canadian RCF to May 2026. The Canadian RCF is undrawn and fully available as at December 31, 2024. During Q3 2024, the Group entered into a letter of credit facility in Canada (the \u201cLC Facility\u201d) to cover existing operational letters of credit. As at December 31, 2024, operational letters of credit in an aggregate of MCAD 40.2 have been issued under the LC Facility, including letters of credit issued in Q2 2024 for a total amount of MCAD 35 to support the third party pipeline construction agreements for the Blackrod project during 2024 and 2025.As at December 31, 2024, IPC had an unsecured Euro credit facility in France (the \u201cFrance Facility\u201c), with maturity in May2026. IPC makes quarterly repayments of the French Facility and the amount remaining outstanding under the France Facility as at December 31, 2024 was USD 5.1 million (EUR 4.9 million). An amount of USD 3.4 million (EUR 3.3 million) drawn under the France Facility as at December 31, 2024 is classified as current representing the repayment planned within the next twelve months.The Group is in compliance with the covenants of the bonds and its financing facilities as at December 31, 2024. The net (debt)/cash reconciliation can be summarized as follows:USD Thousands December 31, 2024 December 31, 2023Cash and cash equivalents 246,593 517,074 Bonds (443,407) (440,288)Borrowings (5,121) (9,031)Lease liabilities(3,301) (2,896)Net (debt)/cash(205,236) 64,859The net (debt)/cash and the movements in net (debt)/cash can be summarized as follows:Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2024 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Cash flows (275,871) 964 \u2013 3,910 (3,119) (274,116)Reclassification Long term / Short term \u2013 \u2013 187 (187) \u2013 \u2013Additional leases \u2013 (1,480) \u2013 \u2013 \u2013 (1,480)Currency translation adjustments 5,390 111 \u2013 \u2013 \u2013 5,501Net (debt)/cash as at December 31, 2024 246,593 (3,301) (3,402) (1,719) (443,407) (205,236)Net debt (excluding lease liabilities and including the redeemable bonds value (208,528)at maturity (USD 450 million)) Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2023 487,240 (1,259) (3,431) (8,711) (300,000) 173,839Cash flows 31,250 980 \u2013 3,111 (140,288) (104,947)Reclassification Long term / Short term \u2013 \u2013 (158) 158 \u2013 \u2013Additional leases \u2013 (2,651) \u2013 \u2013 \u2013 (2,651)Currency translation adjustments (1,416) 34 \u2013 \u2013 \u2013 (1,382)Net (debt)/cash as at December 31, 2023 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Net cash (excluding lease liabilities and including the redeemable bonds value 58,043at maturity (USD 450 million))",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__125": {
"value": "18. FINANCIAL LIABILITIESUSD Thousands December 31, 2024 December 31, 2023Current bank loans 3,402 3,589Non current bank loans 1,719 5,442Bonds 443,407 440,288Capitalized financing fees(3,545) (5,247)444,983 444,072As at January 2023, IPC had USD 300 million of bonds outstanding, issued in February 2022 and maturing in February 2027 with afixed coupon rate of 7.25% per annum, payable in semi-annual instalments in August and February. The Group also had a revolvingcredit facility of CAD 75 million (the \u201cCanadian RCF\u201d) in connection with its oil and gas assets in Canada. In Q3 2023, IPC completed a tap issue of USD 150 million under IPC\u2019s existing 7.25% bond framework issued at 7% discountto par value with proceeds amounting to USD 139.5 million before transaction costs. For accounting purposes, the discountedamount was recognised in the balance sheet and the discount will be unwound over the period to maturity of the bond andcharged to the interest expense line of the statement of operations using the effective interest rate methodology. As atDecember 31, 2024, IPC had a nominal USD 450 million of bonds outstanding with maturity in February 2027. The bond repayment obligations as at December 31, 2024, are classified as non-current as there are no mandatory repayments within the next twelve months.During 2023, the Group increased the Canadian RCF from MCAD 75 to MCAD 180 with a maturity to May 2025. During Q2 2024, the Group extended the maturity of the Canadian RCF to May 2026. The Canadian RCF is undrawn and fully available as at December 31, 2024. During Q3 2024, the Group entered into a letter of credit facility in Canada (the \u201cLC Facility\u201d) to cover existing operational letters of credit. As at December 31, 2024, operational letters of credit in an aggregate of MCAD 40.2 have been issued under the LC Facility, including letters of credit issued in Q2 2024 for a total amount of MCAD 35 to support the third party pipeline construction agreements for the Blackrod project during 2024 and 2025.As at December 31, 2024, IPC had an unsecured Euro credit facility in France (the \u201cFrance Facility\u201c), with maturity in May2026. IPC makes quarterly repayments of the French Facility and the amount remaining outstanding under the France Facility as at December 31, 2024 was USD 5.1 million (EUR 4.9 million). An amount of USD 3.4 million (EUR 3.3 million) drawn under the France Facility as at December 31, 2024 is classified as current representing the repayment planned within the next twelve months.The Group is in compliance with the covenants of the bonds and its financing facilities as at December 31, 2024. The net (debt)/cash reconciliation can be summarized as follows:USD Thousands December 31, 2024 December 31, 2023Cash and cash equivalents 246,593 517,074 Bonds (443,407) (440,288)Borrowings (5,121) (9,031)Lease liabilities(3,301) (2,896)Net (debt)/cash(205,236) 64,859The net (debt)/cash and the movements in net (debt)/cash can be summarized as follows:Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2024 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Cash flows (275,871) 964 \u2013 3,910 (3,119) (274,116)Reclassification Long term / Short term \u2013 \u2013 187 (187) \u2013 \u2013Additional leases \u2013 (1,480) \u2013 \u2013 \u2013 (1,480)Currency translation adjustments 5,390 111 \u2013 \u2013 \u2013 5,501Net (debt)/cash as at December 31, 2024 246,593 (3,301) (3,402) (1,719) (443,407) (205,236)Net debt (excluding lease liabilities and including the redeemable bonds value (208,528)at maturity (USD 450 million)) Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2023 487,240 (1,259) (3,431) (8,711) (300,000) 173,839Cash flows 31,250 980 \u2013 3,111 (140,288) (104,947)Reclassification Long term / Short term \u2013 \u2013 (158) 158 \u2013 \u2013Additional leases \u2013 (2,651) \u2013 \u2013 \u2013 (2,651)Currency translation adjustments (1,416) 34 \u2013 \u2013 \u2013 (1,382)Net (debt)/cash as at December 31, 2023 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Net cash (excluding lease liabilities and including the redeemable bonds value 58,043at maturity (USD 450 million))",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__124": {
"value": "18. FINANCIAL LIABILITIESUSD Thousands December 31, 2024 December 31, 2023Current bank loans 3,402 3,589Non current bank loans 1,719 5,442Bonds 443,407 440,288Capitalized financing fees(3,545) (5,247)444,983 444,072As at January 2023, IPC had USD 300 million of bonds outstanding, issued in February 2022 and maturing in February 2027 with afixed coupon rate of 7.25% per annum, payable in semi-annual instalments in August and February. The Group also had a revolvingcredit facility of CAD 75 million (the \u201cCanadian RCF\u201d) in connection with its oil and gas assets in Canada. In Q3 2023, IPC completed a tap issue of USD 150 million under IPC\u2019s existing 7.25% bond framework issued at 7% discountto par value with proceeds amounting to USD 139.5 million before transaction costs. For accounting purposes, the discountedamount was recognised in the balance sheet and the discount will be unwound over the period to maturity of the bond andcharged to the interest expense line of the statement of operations using the effective interest rate methodology. As atDecember 31, 2024, IPC had a nominal USD 450 million of bonds outstanding with maturity in February 2027. The bond repayment obligations as at December 31, 2024, are classified as non-current as there are no mandatory repayments within the next twelve months.During 2023, the Group increased the Canadian RCF from MCAD 75 to MCAD 180 with a maturity to May 2025. During Q2 2024, the Group extended the maturity of the Canadian RCF to May 2026. The Canadian RCF is undrawn and fully available as at December 31, 2024. During Q3 2024, the Group entered into a letter of credit facility in Canada (the \u201cLC Facility\u201d) to cover existing operational letters of credit. As at December 31, 2024, operational letters of credit in an aggregate of MCAD 40.2 have been issued under the LC Facility, including letters of credit issued in Q2 2024 for a total amount of MCAD 35 to support the third party pipeline construction agreements for the Blackrod project during 2024 and 2025.As at December 31, 2024, IPC had an unsecured Euro credit facility in France (the \u201cFrance Facility\u201c), with maturity in May2026. IPC makes quarterly repayments of the French Facility and the amount remaining outstanding under the France Facility as at December 31, 2024 was USD 5.1 million (EUR 4.9 million). An amount of USD 3.4 million (EUR 3.3 million) drawn under the France Facility as at December 31, 2024 is classified as current representing the repayment planned within the next twelve months.The Group is in compliance with the covenants of the bonds and its financing facilities as at December 31, 2024. The net (debt)/cash reconciliation can be summarized as follows:USD Thousands December 31, 2024 December 31, 2023Cash and cash equivalents 246,593 517,074 Bonds (443,407) (440,288)Borrowings (5,121) (9,031)Lease liabilities(3,301) (2,896)Net (debt)/cash(205,236) 64,859The net (debt)/cash and the movements in net (debt)/cash can be summarized as follows:Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2024 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Cash flows (275,871) 964 \u2013 3,910 (3,119) (274,116)Reclassification Long term / Short term \u2013 \u2013 187 (187) \u2013 \u2013Additional leases \u2013 (1,480) \u2013 \u2013 \u2013 (1,480)Currency translation adjustments 5,390 111 \u2013 \u2013 \u2013 5,501Net (debt)/cash as at December 31, 2024 246,593 (3,301) (3,402) (1,719) (443,407) (205,236)Net debt (excluding lease liabilities and including the redeemable bonds value (208,528)at maturity (USD 450 million)) Financial Financial LeaseBonds due USD ThousandsCashliabilities due liabilities due Totalliabilitiesafter 1 yearbefore 1 yearafter 1 yearNet (debt)/cash as at January 1, 2023 487,240 (1,259) (3,431) (8,711) (300,000) 173,839Cash flows 31,250 980 \u2013 3,111 (140,288) (104,947)Reclassification Long term / Short term \u2013 \u2013 (158) 158 \u2013 \u2013Additional leases \u2013 (2,651) \u2013 \u2013 \u2013 (2,651)Currency translation adjustments (1,416) 34 \u2013 \u2013 \u2013 (1,382)Net (debt)/cash as at December 31, 2023 517,074 (2,896) (3,589) (5,442) (440,288) 64,859Net cash (excluding lease liabilities and including the redeemable bonds value 58,043at maturity (USD 450 million))",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__129-1": {
"value": "19. PROVISIONSAsset Farm-in Pension retirement Other TotalUSD ThousandsobligationobligationobligationJanuary 1, 2024 253,949 2,176 551 2,078 258,754Additions \u2013 \u2013 682 544 1,226Disposals (197) \u2013 \u2013 \u2013 (197)Unwinding of asset retirement obligation discount 14,568 \u2013 \u2013 \u2013 14,568Payments (7,711) (591) (906) (500) (9,708)Change in estimates 19,553 \u2013 3,491 \u2013 23,0441Reclassification1,013 \u2013 \u2013 \u2013 1,013Currency translation adjustments (13,385) 94 (133) (50) (13,474)December 31, 2024 267,790 1,679 3,685 2,072 275,226Non-current 261,632 1,120 3,685 2,072 268,509Current 6,158 559 \u2013 \u2013 6,717Total 267,790 1,679 3,685 2,072 275,2261 The reclassification of the asset retirement obligation related to the 2024 payment to the asset retirement obligation fund in respect of the Bertamasset, Malaysia (see Note 11). Asset Farm-in Pension retirement Other TotalUSD ThousandsobligationobligationobligationJanuary 1, 2023 206,249 3,404 306 1,478 211,437Acquisition of Cor4 - See note 9 29,885 \u2013 \u2013 \u2013 29,885Additions \u2013 \u2013 446 938 1,384Unwinding of asset retirement obligation discount 13,408 \u2013 \u2013 \u2013 13,4081Disposals(2,483) \u2013 \u2013 \u2013 (2,483)Changes in estimates 9,973 \u2013 679 \u2013 10,652Payments (8,118) (1,081) (925) (364) (10,488)2Other(1,272) \u2013 \u2013 \u2013 (1,272)3Reclassification1,781 \u2013 \u2013 \u2013 1,781Currency translation adjustments 4,526 (147) 45 26 4,450December 31, 2023 253,949 2,176 551 2,078 258,754Non-current 246,396 1,632 551 2,078 250,657Current 7,553 544 \u2013 \u2013 8,097Total 253,949 2,176 551 2,078 258,7541 In Canada, includes the disposal of non-core properties in the John Lake area.2 Includes accelerated decommissioning activities funded by a non cash site rehabilitation program.3 The reclassification of the asset retirement obligation related to the 2023 payment to the asset retirement obligation fund in respect of the Bertamasset, Malaysia (see Note 11). The farm-in obligation relates to future payments for historic costs on the Bertam field in Malaysia payable for every 1 MMboe gross that the field produces above 10 MMboe gross and is capped at cumulative production of 27.5 MMboe gross. In calculating the present value of the asset retirement obligation provision, a blended rate of 6% (2023: 6%) per annum was used, based on a credit risk adjusted rate.20. PENSION LIABILITYThe Group operates a pension plan for employees in Switzerland that is managed through a private pension plan. The amount recognized in the balance sheet associated with the Swiss pension plan is as follows:USD Thousands December 31, 2024 December 31, 2023Present value of defined benefit obligation 19,569 22,241Fair value of plan assets(15,884) (21,690)Pension obligation, ending balance3,685 551The movement in the defined benefit obligation over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 22,241 13,910Current service cost 608 423Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest expense on defined benefit obligation 402 322Actuarial (gain)/loss on defined benefit obligation 3,390 524Administration costs 18 16Benefits paid from plan assets (7,440) (2,135)Past service cost 46 \u2013Foreign exchange (gain)/loss (1,640) 1,879Defined benefit obligation, ending balance19,569 22,241The weighted average duration of the defined benefit obligation is 16.7 years. There is no maturity profile since the average remaining life before active employees reach final age according to the plan is 9.3 years.The movement in the fair value of the plan assets over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 21,690 13,604Ordinary contributions paid by employer 906 925Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest income on plan assets 392 315Return on plan assets excluding interest income (101) (155)Foreign exchange gain/(loss) (1,507) 1,834Benefits paid from plan assets(7,440) (2,135)Fair value of plan assets, ending balance15,884 21,690The plan assets are under an insurance contract comprised entirely of free funds and reserves, such as fluctuation reserves and employer contribution reserves, for which there is no quoted price in an active market.The amount recognized in the statement of operations associated with the Group\u2019s pension plan is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Current service cost 608 423Interest expense on defined benefit obligation 402 322Administration costs 18 16Past service cost 46 \u2013Interest income on plan assets(392) (315)Total expense recognized682 446The expense associated with the Group\u2019s pension plan of USD 682 thousand was included within general and administrative expenses. The Group also recognized in other comprehensive income a USD 3,491 thousand net actuarial loss on defined benefit obligations and pension plan assets. The principal actuarial assumptions used to estimate the Group\u2019s pension obligation are as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Discount rate 1.00% 1.90%Inflation rate 1.00% 1.25%Future salary increase 1.25% 1.25%Future pension increases 0.00% 0.00%Retirement ages, male (\u2018M\u2019) and female (\u2018F\u2019) M65/F65 M65/F64Assumptions regarding future mortality are set based on actuarial advice in accordance with the BVG 2020 GT generational published statistics and experience in Switzerland. The discount rate is determined by reference to the yield on high quality corporate bonds. The rate of inflation is based on the expected value of future annual inflation adjustments in Switzerland. The rate for future salary increases is based on the average increase in the salaries paid by the Group, and the rate of pension increases is based on the annual increase in risk, retirement and survivors\u2019 benefits. The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions is:Change inIncrease inDecrease inassumptionassumptionassumptionDiscount rate 0.50% Decrease by 7.4% Increase by 8.4%Salary growth rate 0.50% Increase by 0.4% Decrease by 0.4%Life Expectancy One year Increase by 1.3% Decrease by 1.4%The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to significant actuarial assumptions, the same method has been applied as when calculating the pension liability recognized within the consolidated balance sheet.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__128-1": {
"value": "19. PROVISIONSAsset Farm-in Pension retirement Other TotalUSD ThousandsobligationobligationobligationJanuary 1, 2024 253,949 2,176 551 2,078 258,754Additions \u2013 \u2013 682 544 1,226Disposals (197) \u2013 \u2013 \u2013 (197)Unwinding of asset retirement obligation discount 14,568 \u2013 \u2013 \u2013 14,568Payments (7,711) (591) (906) (500) (9,708)Change in estimates 19,553 \u2013 3,491 \u2013 23,0441Reclassification1,013 \u2013 \u2013 \u2013 1,013Currency translation adjustments (13,385) 94 (133) (50) (13,474)December 31, 2024 267,790 1,679 3,685 2,072 275,226Non-current 261,632 1,120 3,685 2,072 268,509Current 6,158 559 \u2013 \u2013 6,717Total 267,790 1,679 3,685 2,072 275,2261 The reclassification of the asset retirement obligation related to the 2024 payment to the asset retirement obligation fund in respect of the Bertamasset, Malaysia (see Note 11). Asset Farm-in Pension retirement Other TotalUSD ThousandsobligationobligationobligationJanuary 1, 2023 206,249 3,404 306 1,478 211,437Acquisition of Cor4 - See note 9 29,885 \u2013 \u2013 \u2013 29,885Additions \u2013 \u2013 446 938 1,384Unwinding of asset retirement obligation discount 13,408 \u2013 \u2013 \u2013 13,4081Disposals(2,483) \u2013 \u2013 \u2013 (2,483)Changes in estimates 9,973 \u2013 679 \u2013 10,652Payments (8,118) (1,081) (925) (364) (10,488)2Other(1,272) \u2013 \u2013 \u2013 (1,272)3Reclassification1,781 \u2013 \u2013 \u2013 1,781Currency translation adjustments 4,526 (147) 45 26 4,450December 31, 2023 253,949 2,176 551 2,078 258,754Non-current 246,396 1,632 551 2,078 250,657Current 7,553 544 \u2013 \u2013 8,097Total 253,949 2,176 551 2,078 258,7541 In Canada, includes the disposal of non-core properties in the John Lake area.2 Includes accelerated decommissioning activities funded by a non cash site rehabilitation program.3 The reclassification of the asset retirement obligation related to the 2023 payment to the asset retirement obligation fund in respect of the Bertamasset, Malaysia (see Note 11). The farm-in obligation relates to future payments for historic costs on the Bertam field in Malaysia payable for every 1 MMboe gross that the field produces above 10 MMboe gross and is capped at cumulative production of 27.5 MMboe gross. In calculating the present value of the asset retirement obligation provision, a blended rate of 6% (2023: 6%) per annum was used, based on a credit risk adjusted rate.20. PENSION LIABILITYThe Group operates a pension plan for employees in Switzerland that is managed through a private pension plan. The amount recognized in the balance sheet associated with the Swiss pension plan is as follows:USD Thousands December 31, 2024 December 31, 2023Present value of defined benefit obligation 19,569 22,241Fair value of plan assets(15,884) (21,690)Pension obligation, ending balance3,685 551The movement in the defined benefit obligation over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 22,241 13,910Current service cost 608 423Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest expense on defined benefit obligation 402 322Actuarial (gain)/loss on defined benefit obligation 3,390 524Administration costs 18 16Benefits paid from plan assets (7,440) (2,135)Past service cost 46 \u2013Foreign exchange (gain)/loss (1,640) 1,879Defined benefit obligation, ending balance19,569 22,241The weighted average duration of the defined benefit obligation is 16.7 years. There is no maturity profile since the average remaining life before active employees reach final age according to the plan is 9.3 years.The movement in the fair value of the plan assets over the year is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Opening balance 21,690 13,604Ordinary contributions paid by employer 906 925Ordinary contributions paid by employees 604 617Additional contributions paid by employees 1,340 6,685Interest income on plan assets 392 315Return on plan assets excluding interest income (101) (155)Foreign exchange gain/(loss) (1,507) 1,834Benefits paid from plan assets(7,440) (2,135)Fair value of plan assets, ending balance15,884 21,690The plan assets are under an insurance contract comprised entirely of free funds and reserves, such as fluctuation reserves and employer contribution reserves, for which there is no quoted price in an active market.The amount recognized in the statement of operations associated with the Group\u2019s pension plan is as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Current service cost 608 423Interest expense on defined benefit obligation 402 322Administration costs 18 16Past service cost 46 \u2013Interest income on plan assets(392) (315)Total expense recognized682 446The expense associated with the Group\u2019s pension plan of USD 682 thousand was included within general and administrative expenses. The Group also recognized in other comprehensive income a USD 3,491 thousand net actuarial loss on defined benefit obligations and pension plan assets. The principal actuarial assumptions used to estimate the Group\u2019s pension obligation are as follows:For the year endedFor the year endedUSD ThousandsDecember 31, 2024December 31, 2023Discount rate 1.00% 1.90%Inflation rate 1.00% 1.25%Future salary increase 1.25% 1.25%Future pension increases 0.00% 0.00%Retirement ages, male (\u2018M\u2019) and female (\u2018F\u2019) M65/F65 M65/F64Assumptions regarding future mortality are set based on actuarial advice in accordance with the BVG 2020 GT generational published statistics and experience in Switzerland. The discount rate is determined by reference to the yield on high quality corporate bonds. The rate of inflation is based on the expected value of future annual inflation adjustments in Switzerland. The rate for future salary increases is based on the average increase in the salaries paid by the Group, and the rate of pension increases is based on the annual increase in risk, retirement and survivors\u2019 benefits. The sensitivity of the defined benefit obligation to changes in the weighted principal assumptions is:Change inIncrease inDecrease inassumptionassumptionassumptionDiscount rate 0.50% Decrease by 7.4% Increase by 8.4%Salary growth rate 0.50% Increase by 0.4% Decrease by 0.4%Life Expectancy One year Increase by 1.3% Decrease by 1.4%The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to significant actuarial assumptions, the same method has been applied as when calculating the pension liability recognized within the consolidated balance sheet.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__137": {
"value": "21. TRADE AND OTHER PAYABLESUSD Thousands December 31, 2024 December 31, 2023Trade payables 42,634 42,761Joint operations creditors 11,671 22,257Accrued expenses 119,316 118,912Other 2,750 4,941 176,371 188,871",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__136": {
"value": "21. TRADE AND OTHER PAYABLESUSD Thousands December 31, 2024 December 31, 2023Trade payables 42,634 42,761Joint operations creditors 11,671 22,257Accrued expenses 119,316 118,912Other 2,750 4,941 176,371 188,871",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__135": {
"value": "21. TRADE AND OTHER PAYABLESUSD Thousands December 31, 2024 December 31, 2023Trade payables 42,634 42,761Joint operations creditors 11,671 22,257Accrued expenses 119,316 118,912Other 2,750 4,941 176,371 188,871",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__134": {
"value": "21. TRADE AND OTHER PAYABLESUSD Thousands December 31, 2024 December 31, 2023Trade payables 42,634 42,761Joint operations creditors 11,671 22,257Accrued expenses 119,316 118,912Other 2,750 4,941 176,371 188,871",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__142": {
"value": "22. FINANCIAL ASSETS AND LIABILITIESFinancial assets and liabilities by categoryThe accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2024profit or loss costhedgingUSD Thousands(FVTPL)1Other assets34,788 34,788 \u2013 \u2013Derivative instruments 3,219 \u2013 \u2013 3,219Joint operation debtors 1,432 1,432 \u2013 \u20132Other current receivables115,186 114,179 1,007 \u2013Cash and cash equivalents246,593 246,593 \u2013 \u2013Financial assets401,218 396,992 1,007 3,2191 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2024profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 441,581 441,581 \u2013 \u2013Current financial liabilities 3,402 3,402 \u2013 \u2013Derivative instruments 20,431 \u2013 \u2013 20,431Joint operation creditors 11,671 11,671 \u2013 \u2013Other current liabilities165,846 165,846 \u2013 \u2013Financial liabilities642,931 622,500 \u2013 20,431The accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2023profit or loss costhedgingUSD Thousands(FVTPL)1Other assets41,486 41,486 \u2013 \u2013Derivative instruments 42,553 \u2013 \u2013 42,553Joint operation debtors 910 910 \u2013 \u20132Other current receivables104,315 103,286 1,029 \u2013Cash and cash equivalents517,074 517,074 \u2013 \u2013Financial assets706,338 662,756 1,029 42,5531 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2023profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 440,483 440,483 \u2013 \u2013Current financial liabilities 3,589 3,589 \u2013 \u2013Derivative instruments 1,530 \u2013 \u2013 1,530Joint operation creditors 22,257 22,257 \u2013 \u2013Other current liabilities166,869 166,869 \u2013 \u2013Financial liabilities634,728 633,198 \u2013 1,530The carrying amount of the Group\u2019s financial assets and liabilities approximate their fair values at the balance sheet dates. For financial instruments measured at fair value in the balance sheet, the following fair value measurement hierarchy is used: \u2013 Level 1: based on quoted prices in active markets; \u2013 Level 2: based on inputs other than quoted prices as within level 1, that are either directly or indirectly observable; \u2013 Level 3: based on inputs which are not based on observable market data.Based on this hierarchy, financial instruments measured at fair value can be detailed as follows:December 31, 2024Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,007 \u2013 \u2013Derivative instruments \u2013 current \u2013 3,219 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 \u2013Financial assets1,007 3,219 \u2013Derivative instruments \u2013 current \u2013 19,869 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 562Financial liabilities\u2013 19,869 562December 31, 2023Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,029 \u2013 \u2013Derivative instruments \u2013 current \u2013 35,504 \u2013Derivative instruments \u2013 non-current\u2013 7,049 \u2013Financial assets1,029 42,553 \u2013Derivative instruments \u2013 current \u2013 1,267 \u2013Derivative instruments \u2013 non-current\u2013 61 202Financial liabilities\u2013 1,328 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__141": {
"value": "22. FINANCIAL ASSETS AND LIABILITIESFinancial assets and liabilities by categoryThe accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2024profit or loss costhedgingUSD Thousands(FVTPL)1Other assets34,788 34,788 \u2013 \u2013Derivative instruments 3,219 \u2013 \u2013 3,219Joint operation debtors 1,432 1,432 \u2013 \u20132Other current receivables115,186 114,179 1,007 \u2013Cash and cash equivalents246,593 246,593 \u2013 \u2013Financial assets401,218 396,992 1,007 3,2191 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2024profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 441,581 441,581 \u2013 \u2013Current financial liabilities 3,402 3,402 \u2013 \u2013Derivative instruments 20,431 \u2013 \u2013 20,431Joint operation creditors 11,671 11,671 \u2013 \u2013Other current liabilities165,846 165,846 \u2013 \u2013Financial liabilities642,931 622,500 \u2013 20,431The accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2023profit or loss costhedgingUSD Thousands(FVTPL)1Other assets41,486 41,486 \u2013 \u2013Derivative instruments 42,553 \u2013 \u2013 42,553Joint operation debtors 910 910 \u2013 \u20132Other current receivables104,315 103,286 1,029 \u2013Cash and cash equivalents517,074 517,074 \u2013 \u2013Financial assets706,338 662,756 1,029 42,5531 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2023profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 440,483 440,483 \u2013 \u2013Current financial liabilities 3,589 3,589 \u2013 \u2013Derivative instruments 1,530 \u2013 \u2013 1,530Joint operation creditors 22,257 22,257 \u2013 \u2013Other current liabilities166,869 166,869 \u2013 \u2013Financial liabilities634,728 633,198 \u2013 1,530The carrying amount of the Group\u2019s financial assets and liabilities approximate their fair values at the balance sheet dates. For financial instruments measured at fair value in the balance sheet, the following fair value measurement hierarchy is used: \u2013 Level 1: based on quoted prices in active markets; \u2013 Level 2: based on inputs other than quoted prices as within level 1, that are either directly or indirectly observable; \u2013 Level 3: based on inputs which are not based on observable market data.Based on this hierarchy, financial instruments measured at fair value can be detailed as follows:December 31, 2024Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,007 \u2013 \u2013Derivative instruments \u2013 current \u2013 3,219 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 \u2013Financial assets1,007 3,219 \u2013Derivative instruments \u2013 current \u2013 19,869 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 562Financial liabilities\u2013 19,869 562December 31, 2023Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,029 \u2013 \u2013Derivative instruments \u2013 current \u2013 35,504 \u2013Derivative instruments \u2013 non-current\u2013 7,049 \u2013Financial assets1,029 42,553 \u2013Derivative instruments \u2013 current \u2013 1,267 \u2013Derivative instruments \u2013 non-current\u2013 61 202Financial liabilities\u2013 1,328 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__140": {
"value": "22. FINANCIAL ASSETS AND LIABILITIESFinancial assets and liabilities by categoryThe accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2024profit or loss costhedgingUSD Thousands(FVTPL)1Other assets34,788 34,788 \u2013 \u2013Derivative instruments 3,219 \u2013 \u2013 3,219Joint operation debtors 1,432 1,432 \u2013 \u20132Other current receivables115,186 114,179 1,007 \u2013Cash and cash equivalents246,593 246,593 \u2013 \u2013Financial assets401,218 396,992 1,007 3,2191 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2024profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 441,581 441,581 \u2013 \u2013Current financial liabilities 3,402 3,402 \u2013 \u2013Derivative instruments 20,431 \u2013 \u2013 20,431Joint operation creditors 11,671 11,671 \u2013 \u2013Other current liabilities165,846 165,846 \u2013 \u2013Financial liabilities642,931 622,500 \u2013 20,431The accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2023profit or loss costhedgingUSD Thousands(FVTPL)1Other assets41,486 41,486 \u2013 \u2013Derivative instruments 42,553 \u2013 \u2013 42,553Joint operation debtors 910 910 \u2013 \u20132Other current receivables104,315 103,286 1,029 \u2013Cash and cash equivalents517,074 517,074 \u2013 \u2013Financial assets706,338 662,756 1,029 42,5531 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2023profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 440,483 440,483 \u2013 \u2013Current financial liabilities 3,589 3,589 \u2013 \u2013Derivative instruments 1,530 \u2013 \u2013 1,530Joint operation creditors 22,257 22,257 \u2013 \u2013Other current liabilities166,869 166,869 \u2013 \u2013Financial liabilities634,728 633,198 \u2013 1,530The carrying amount of the Group\u2019s financial assets and liabilities approximate their fair values at the balance sheet dates. For financial instruments measured at fair value in the balance sheet, the following fair value measurement hierarchy is used: \u2013 Level 1: based on quoted prices in active markets; \u2013 Level 2: based on inputs other than quoted prices as within level 1, that are either directly or indirectly observable; \u2013 Level 3: based on inputs which are not based on observable market data.Based on this hierarchy, financial instruments measured at fair value can be detailed as follows:December 31, 2024Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,007 \u2013 \u2013Derivative instruments \u2013 current \u2013 3,219 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 \u2013Financial assets1,007 3,219 \u2013Derivative instruments \u2013 current \u2013 19,869 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 562Financial liabilities\u2013 19,869 562December 31, 2023Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,029 \u2013 \u2013Derivative instruments \u2013 current \u2013 35,504 \u2013Derivative instruments \u2013 non-current\u2013 7,049 \u2013Financial assets1,029 42,553 \u2013Derivative instruments \u2013 current \u2013 1,267 \u2013Derivative instruments \u2013 non-current\u2013 61 202Financial liabilities\u2013 1,328 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__139": {
"value": "22. FINANCIAL ASSETS AND LIABILITIESFinancial assets and liabilities by categoryThe accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2024profit or loss costhedgingUSD Thousands(FVTPL)1Other assets34,788 34,788 \u2013 \u2013Derivative instruments 3,219 \u2013 \u2013 3,219Joint operation debtors 1,432 1,432 \u2013 \u20132Other current receivables115,186 114,179 1,007 \u2013Cash and cash equivalents246,593 246,593 \u2013 \u2013Financial assets401,218 396,992 1,007 3,2191 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2024profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 441,581 441,581 \u2013 \u2013Current financial liabilities 3,402 3,402 \u2013 \u2013Derivative instruments 20,431 \u2013 \u2013 20,431Joint operation creditors 11,671 11,671 \u2013 \u2013Other current liabilities165,846 165,846 \u2013 \u2013Financial liabilities642,931 622,500 \u2013 20,431The accounting policies for financial instruments have been applied to the line items below:Fair value Financial assets Derivatives recognized in Totalat amortized used for December 31, 2023profit or loss costhedgingUSD Thousands(FVTPL)1Other assets41,486 41,486 \u2013 \u2013Derivative instruments 42,553 \u2013 \u2013 42,553Joint operation debtors 910 910 \u2013 \u20132Other current receivables104,315 103,286 1,029 \u2013Cash and cash equivalents517,074 517,074 \u2013 \u2013Financial assets706,338 662,756 1,029 42,5531 See Note 112 Prepayments are not included in other current assets as prepayments are not deemed to be financial instruments.Fair value Financial Derivatives recognized in Totalliabilities at used for December 31, 2023profit or loss amortized costhedgingUSD Thousands(FVTPL)Non-current financial liabilities 440,483 440,483 \u2013 \u2013Current financial liabilities 3,589 3,589 \u2013 \u2013Derivative instruments 1,530 \u2013 \u2013 1,530Joint operation creditors 22,257 22,257 \u2013 \u2013Other current liabilities166,869 166,869 \u2013 \u2013Financial liabilities634,728 633,198 \u2013 1,530The carrying amount of the Group\u2019s financial assets and liabilities approximate their fair values at the balance sheet dates. For financial instruments measured at fair value in the balance sheet, the following fair value measurement hierarchy is used: \u2013 Level 1: based on quoted prices in active markets; \u2013 Level 2: based on inputs other than quoted prices as within level 1, that are either directly or indirectly observable; \u2013 Level 3: based on inputs which are not based on observable market data.Based on this hierarchy, financial instruments measured at fair value can be detailed as follows:December 31, 2024Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,007 \u2013 \u2013Derivative instruments \u2013 current \u2013 3,219 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 \u2013Financial assets1,007 3,219 \u2013Derivative instruments \u2013 current \u2013 19,869 \u2013Derivative instruments \u2013 non-current\u2013 \u2013 562Financial liabilities\u2013 19,869 562December 31, 2023Level 1 Level 2 Level 3USD ThousandsOther current receivables 1,029 \u2013 \u2013Derivative instruments \u2013 current \u2013 35,504 \u2013Derivative instruments \u2013 non-current\u2013 7,049 \u2013Financial assets1,029 42,553 \u2013Derivative instruments \u2013 current \u2013 1,267 \u2013Derivative instruments \u2013 non-current\u2013 61 202Financial liabilities\u2013 1,328 202",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__145": {
"value": "23. MANAGEMENT OF FINANCIAL RISKThe Corporation\u2019s financial instruments are exposed to certain financial risks, including credit risk, liquidity risk, foreign exchange risk, commodity price risk and interest rate risk. a) Credit riskThe exposure to credit risk arises through the failure of a customer or another third party to meet its contractual obligations to the Corporation. The Corporation believes that its maximum exposure to credit risk as at December 31, 2024, is the carrying value of its trade receivables. The Group\u2019s policy is to limit credit risk by limiting the counterparties to major oil and gas companies. Where it is determined that there is a credit risk for oil and gas sales, the policy is to require an irrevocable letter of credit for the full value of the sale. The policy on joint operation parties is to rely on the provisions of the underlying joint operating agreements to take possession of the licence or the partner\u2019s share of production for non-payment of cash calls or other amounts due.As at December 31, 2024, the trade receivables amounted to USD 94,265 thousand and there is no recent history of default. The expected credit loss associated with these receivables is not significant. Cash and cash equivalents are maintained with banks having strong long-term credit ratings.b) Liquidity risk Liquidity risk is defined as the risk that the Group could not be able to settle or meet its obligations on time or at a reasonable price. Corporation treasury is responsible for liquidity, funding as well as settlement management. The Corporation has in place a planning and forecasting process to help determine the funds required to support the Corporation\u2019s normal operating requirements on an ongoing basis. The Corporation ensures that there is sufficient available capital to meet its short-term business requirements, taking into account its anticipated cash flows from operations and its holdings of cash and cash equivalents, including bond proceeds. The Corporation has credit facilities in place to assist with meeting its cash flow needs as required (Note 18).The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Loan repayments are made upon a net present value calculation of the assets\u2019 future cash flows. No loan repayments are currently forecast under this calculation.USD Thousands December 31, 2024 December 31, 2023Non-current Repayment within 1- 5 years: - Bank loans 1,719 5,442 1 - Bonds443,407 440,288 445,126 445,730CurrentRepayment within 12 months: - Bank loans 3,402 3,589Payment within 6 months: - Trade payables 42,634 42,761 - Joint operation creditors 11,671 22,257 - Other current liabilities 2,750 4,941 - Current tax liabilities1,146 255 61,603 73,803 1 The bonds redeemable value at maturity in February 2027 is USD 450 million. c) Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from various currencies, primarily with respect to EUR and CAD. The Group\u2019s risk management objective is to manage cash flow risk related to foreign denominated cash flows. The Corporation is exposed to currency risk related to changes in rates of exchange between foreign denominated balances and the functional currencies of the Group\u2019s principal operating subsidiaries. The Group\u2019s revenues are denominated in US dollars, while most of its operating and capital expenditures are denominated in the local currencies. A significant change in the currency exchange rates between the US dollar and foreign currencies could have a material effect on the Group\u2019s net earnings and on other comprehensive income.The Group entered into currency hedges to purchase :(i) a total CAD 520 million for the period January 2025 to December 2025 at an average rate of CAD 1.36 (sell USD); (ii) a total EUR 27 million for the period January 2025 to December 2025 at an average rate of EUR 1.07 (sell USD); (iii) a total MYR 138 million for the period January 2025 to December 2025 at an average rate of MYR 4.40 (sell USD).The above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheetDecember 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesCurrency hedge - CAD \u2013 19,030 13,644 1,328Currency hedge - EUR \u2013 557 \u2013 \u2013Currency hedge - MYR\u2013 282 618 \u2013Total\u2013 19,869 14,262 1,328Non-current \u2013 \u2013 7,049 61Current\u2013 19,869 7,213 1,267Total\u2013 19,869 14,262 1,328The following tables summarize the effects that changes in currencies against the US Dollar would have on gross profit through the conversion of the income statements of the Group\u2019s subsidiaries from functional currency to the presentation currency US Dollar for the years ended at December 31, 2024 and 2023.Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202410%10%Gross profit in the financial statements 210,171 210,171EUR/USD 0.9241 0.8401 1.0170CAD/USD 1.3698 1.2453 1.5068Total effect on gross profit17,054 (17,054)Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202310%10%Gross profit in the financial statements 250,514 250,514EUR/USD 0.9246 0.8405 1.0170CAD/USD 1.3496 1.2269 1.4846Total effect on gross profit20,700 (20,700)d) Commodity price risk The Group is subject to price risk associated with fluctuations in the market prices for oil and gas. Prices of oil and gas are affected by the normal economic drivers of supply and demand as well as the financial investors and market uncertainty. Factors that influence these include operational decisions, natural disasters, economic conditions, political instability or conflicts or actions by major oil exporting countries. Price fluctuations can affect the Corporation\u2019s financial position.Commodity price risk is the risk that future cash flows will fluctuate as a result of changes in the price of oil and natural gas. Commodity prices are impacted by world economic events that affect supply and demand, which are generally beyond the Group\u2019s control. Changes in crude oil prices may significantly affect the Corporation\u2019s results of operations, cash generated from operating activities, capital spending and the Corporation\u2019s ability to meet its obligations. The majority of the Corporation\u2019s production is sold under short-term contracts; consequently the Group is at risk to near term price movements. The Corporation manages this risk by constantly monitoring commodity prices and factoring them into operational decisions, such as contracting or expanding its capital expenditures program. The Corporation enters into certain risk management contracts in order to manage the exposure to market risks from fluctuations in commodity prices. These risk management contracts are not used for trading or speculative purposes. The Corporation has designated its risk management contracts as effective accounting hedges, and thus has applied hedge accounting. As a result, all risk management contracts are recorded at fair value at each reporting period with the change in fair value being recognized on the statement of comprehensive income.The Group had oil price sale financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (barrels per day) Type Average Pricing January 1, 2025 - December 31, 2025 11,700 WTI/WCS Differential USD -14.26/bblJanuary 1, 2025 - March 31, 2025 5,000 WTI Sale Swap USD 70.00/bblApril 1, 2025 - June 30, 2025 2,500 WTI Sale Swap USD 70.00/bblThe Group had gas price sale financial hedges outstanding as at December, 2024 which are summarized as follows:Volume (Gigajoules (GJ) per PeriodType Average Pricing day))January 1, 2025 - December 31, 2025 10,000 AECO Swap CAD 2.500/GJThe Group had electricity financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (MW) Type Average Pricing October 1, 2025 \u2013 September 30, 2040 3AESO CAD 75.00/MWhAll of the above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheet:December 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesOil price hedge 1,949 28,291Gas price hedge 1,270 \u2013 \u2013 \u2013Electricity price hedge\u2013 562 \u2013 202Total3,219 562 28,291 202Non-current \u2013 562 \u2013 202Current3,219 \u2013 28,291 \u2013Total3,219 562 28,291 202The table below summarizes the effect that a change in the oil and gas price would have had on the net result at December 31, 2024 and 2023:2024 net result (USD Thousands) 102,219 102,219Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (65,653) 65,6532023 net result (USD Thousands) 172,979 172,979Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (60,010) 60,010e) Interest rate risk The Group\u2019s exposure to interest rate risk arises from the interest rate impact on its debt facilities. As at December 31, 2024, the Group\u2019s long-term debt is mainly comprised of a fixed coupon rate of 7.25%. As such, changes in the interest rate will not have a significant adverse impact on interest expense.",
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"entity": "scheme:54930025D80LU0SMR645",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s8__7__144-1": {
"value": "23. MANAGEMENT OF FINANCIAL RISKThe Corporation\u2019s financial instruments are exposed to certain financial risks, including credit risk, liquidity risk, foreign exchange risk, commodity price risk and interest rate risk. a) Credit riskThe exposure to credit risk arises through the failure of a customer or another third party to meet its contractual obligations to the Corporation. The Corporation believes that its maximum exposure to credit risk as at December 31, 2024, is the carrying value of its trade receivables. The Group\u2019s policy is to limit credit risk by limiting the counterparties to major oil and gas companies. Where it is determined that there is a credit risk for oil and gas sales, the policy is to require an irrevocable letter of credit for the full value of the sale. The policy on joint operation parties is to rely on the provisions of the underlying joint operating agreements to take possession of the licence or the partner\u2019s share of production for non-payment of cash calls or other amounts due.As at December 31, 2024, the trade receivables amounted to USD 94,265 thousand and there is no recent history of default. The expected credit loss associated with these receivables is not significant. Cash and cash equivalents are maintained with banks having strong long-term credit ratings.b) Liquidity risk Liquidity risk is defined as the risk that the Group could not be able to settle or meet its obligations on time or at a reasonable price. Corporation treasury is responsible for liquidity, funding as well as settlement management. The Corporation has in place a planning and forecasting process to help determine the funds required to support the Corporation\u2019s normal operating requirements on an ongoing basis. The Corporation ensures that there is sufficient available capital to meet its short-term business requirements, taking into account its anticipated cash flows from operations and its holdings of cash and cash equivalents, including bond proceeds. The Corporation has credit facilities in place to assist with meeting its cash flow needs as required (Note 18).The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Loan repayments are made upon a net present value calculation of the assets\u2019 future cash flows. No loan repayments are currently forecast under this calculation.USD Thousands December 31, 2024 December 31, 2023Non-current Repayment within 1- 5 years: - Bank loans 1,719 5,442 1 - Bonds443,407 440,288 445,126 445,730CurrentRepayment within 12 months: - Bank loans 3,402 3,589Payment within 6 months: - Trade payables 42,634 42,761 - Joint operation creditors 11,671 22,257 - Other current liabilities 2,750 4,941 - Current tax liabilities1,146 255 61,603 73,803 1 The bonds redeemable value at maturity in February 2027 is USD 450 million. c) Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from various currencies, primarily with respect to EUR and CAD. The Group\u2019s risk management objective is to manage cash flow risk related to foreign denominated cash flows. The Corporation is exposed to currency risk related to changes in rates of exchange between foreign denominated balances and the functional currencies of the Group\u2019s principal operating subsidiaries. The Group\u2019s revenues are denominated in US dollars, while most of its operating and capital expenditures are denominated in the local currencies. A significant change in the currency exchange rates between the US dollar and foreign currencies could have a material effect on the Group\u2019s net earnings and on other comprehensive income.The Group entered into currency hedges to purchase :(i) a total CAD 520 million for the period January 2025 to December 2025 at an average rate of CAD 1.36 (sell USD); (ii) a total EUR 27 million for the period January 2025 to December 2025 at an average rate of EUR 1.07 (sell USD); (iii) a total MYR 138 million for the period January 2025 to December 2025 at an average rate of MYR 4.40 (sell USD).The above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheetDecember 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesCurrency hedge - CAD \u2013 19,030 13,644 1,328Currency hedge - EUR \u2013 557 \u2013 \u2013Currency hedge - MYR\u2013 282 618 \u2013Total\u2013 19,869 14,262 1,328Non-current \u2013 \u2013 7,049 61Current\u2013 19,869 7,213 1,267Total\u2013 19,869 14,262 1,328The following tables summarize the effects that changes in currencies against the US Dollar would have on gross profit through the conversion of the income statements of the Group\u2019s subsidiaries from functional currency to the presentation currency US Dollar for the years ended at December 31, 2024 and 2023.Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202410%10%Gross profit in the financial statements 210,171 210,171EUR/USD 0.9241 0.8401 1.0170CAD/USD 1.3698 1.2453 1.5068Total effect on gross profit17,054 (17,054)Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202310%10%Gross profit in the financial statements 250,514 250,514EUR/USD 0.9246 0.8405 1.0170CAD/USD 1.3496 1.2269 1.4846Total effect on gross profit20,700 (20,700)d) Commodity price risk The Group is subject to price risk associated with fluctuations in the market prices for oil and gas. Prices of oil and gas are affected by the normal economic drivers of supply and demand as well as the financial investors and market uncertainty. Factors that influence these include operational decisions, natural disasters, economic conditions, political instability or conflicts or actions by major oil exporting countries. Price fluctuations can affect the Corporation\u2019s financial position.Commodity price risk is the risk that future cash flows will fluctuate as a result of changes in the price of oil and natural gas. Commodity prices are impacted by world economic events that affect supply and demand, which are generally beyond the Group\u2019s control. Changes in crude oil prices may significantly affect the Corporation\u2019s results of operations, cash generated from operating activities, capital spending and the Corporation\u2019s ability to meet its obligations. The majority of the Corporation\u2019s production is sold under short-term contracts; consequently the Group is at risk to near term price movements. The Corporation manages this risk by constantly monitoring commodity prices and factoring them into operational decisions, such as contracting or expanding its capital expenditures program. The Corporation enters into certain risk management contracts in order to manage the exposure to market risks from fluctuations in commodity prices. These risk management contracts are not used for trading or speculative purposes. The Corporation has designated its risk management contracts as effective accounting hedges, and thus has applied hedge accounting. As a result, all risk management contracts are recorded at fair value at each reporting period with the change in fair value being recognized on the statement of comprehensive income.The Group had oil price sale financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (barrels per day) Type Average Pricing January 1, 2025 - December 31, 2025 11,700 WTI/WCS Differential USD -14.26/bblJanuary 1, 2025 - March 31, 2025 5,000 WTI Sale Swap USD 70.00/bblApril 1, 2025 - June 30, 2025 2,500 WTI Sale Swap USD 70.00/bblThe Group had gas price sale financial hedges outstanding as at December, 2024 which are summarized as follows:Volume (Gigajoules (GJ) per PeriodType Average Pricing day))January 1, 2025 - December 31, 2025 10,000 AECO Swap CAD 2.500/GJThe Group had electricity financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (MW) Type Average Pricing October 1, 2025 \u2013 September 30, 2040 3AESO CAD 75.00/MWhAll of the above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheet:December 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesOil price hedge 1,949 28,291Gas price hedge 1,270 \u2013 \u2013 \u2013Electricity price hedge\u2013 562 \u2013 202Total3,219 562 28,291 202Non-current \u2013 562 \u2013 202Current3,219 \u2013 28,291 \u2013Total3,219 562 28,291 202The table below summarizes the effect that a change in the oil and gas price would have had on the net result at December 31, 2024 and 2023:2024 net result (USD Thousands) 102,219 102,219Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (65,653) 65,6532023 net result (USD Thousands) 172,979 172,979Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (60,010) 60,010e) Interest rate risk The Group\u2019s exposure to interest rate risk arises from the interest rate impact on its debt facilities. As at December 31, 2024, the Group\u2019s long-term debt is mainly comprised of a fixed coupon rate of 7.25%. As such, changes in the interest rate will not have a significant adverse impact on interest expense.24. MANAGEMENT OF CAPITAL RISKThe objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to meet its committed work program requirements in order to create shareholder value. The Corporation may put in place new credit facilities, repay debt, or other such restructuring activities as appropriate. Management continuously monitors and manages the capital and liquidity position in order to assess the requirement for changes to the capital structure to meet the objectives and to maintain flexibility. No significant changes were made in the objectives, policies or procedures during the year ended December 31, 2024 or in the comparative years.Through the ongoing management of its capital, the Corporation will modify the structure of its capital based on changing economic conditions in the jurisdictions in which it operates. In doing so, the Corporation may issue new shares or debt, buy back issued shares, or pay off any outstanding debt.",
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"s8__7__143-1": {
"value": "23. MANAGEMENT OF FINANCIAL RISKThe Corporation\u2019s financial instruments are exposed to certain financial risks, including credit risk, liquidity risk, foreign exchange risk, commodity price risk and interest rate risk. a) Credit riskThe exposure to credit risk arises through the failure of a customer or another third party to meet its contractual obligations to the Corporation. The Corporation believes that its maximum exposure to credit risk as at December 31, 2024, is the carrying value of its trade receivables. The Group\u2019s policy is to limit credit risk by limiting the counterparties to major oil and gas companies. Where it is determined that there is a credit risk for oil and gas sales, the policy is to require an irrevocable letter of credit for the full value of the sale. The policy on joint operation parties is to rely on the provisions of the underlying joint operating agreements to take possession of the licence or the partner\u2019s share of production for non-payment of cash calls or other amounts due.As at December 31, 2024, the trade receivables amounted to USD 94,265 thousand and there is no recent history of default. The expected credit loss associated with these receivables is not significant. Cash and cash equivalents are maintained with banks having strong long-term credit ratings.b) Liquidity risk Liquidity risk is defined as the risk that the Group could not be able to settle or meet its obligations on time or at a reasonable price. Corporation treasury is responsible for liquidity, funding as well as settlement management. The Corporation has in place a planning and forecasting process to help determine the funds required to support the Corporation\u2019s normal operating requirements on an ongoing basis. The Corporation ensures that there is sufficient available capital to meet its short-term business requirements, taking into account its anticipated cash flows from operations and its holdings of cash and cash equivalents, including bond proceeds. The Corporation has credit facilities in place to assist with meeting its cash flow needs as required (Note 18).The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Loan repayments are made upon a net present value calculation of the assets\u2019 future cash flows. No loan repayments are currently forecast under this calculation.USD Thousands December 31, 2024 December 31, 2023Non-current Repayment within 1- 5 years: - Bank loans 1,719 5,442 1 - Bonds443,407 440,288 445,126 445,730CurrentRepayment within 12 months: - Bank loans 3,402 3,589Payment within 6 months: - Trade payables 42,634 42,761 - Joint operation creditors 11,671 22,257 - Other current liabilities 2,750 4,941 - Current tax liabilities1,146 255 61,603 73,803 1 The bonds redeemable value at maturity in February 2027 is USD 450 million. c) Foreign exchange risk The Group operates internationally and is exposed to foreign exchange risk arising from various currencies, primarily with respect to EUR and CAD. The Group\u2019s risk management objective is to manage cash flow risk related to foreign denominated cash flows. The Corporation is exposed to currency risk related to changes in rates of exchange between foreign denominated balances and the functional currencies of the Group\u2019s principal operating subsidiaries. The Group\u2019s revenues are denominated in US dollars, while most of its operating and capital expenditures are denominated in the local currencies. A significant change in the currency exchange rates between the US dollar and foreign currencies could have a material effect on the Group\u2019s net earnings and on other comprehensive income.The Group entered into currency hedges to purchase :(i) a total CAD 520 million for the period January 2025 to December 2025 at an average rate of CAD 1.36 (sell USD); (ii) a total EUR 27 million for the period January 2025 to December 2025 at an average rate of EUR 1.07 (sell USD); (iii) a total MYR 138 million for the period January 2025 to December 2025 at an average rate of MYR 4.40 (sell USD).The above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheetDecember 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesCurrency hedge - CAD \u2013 19,030 13,644 1,328Currency hedge - EUR \u2013 557 \u2013 \u2013Currency hedge - MYR\u2013 282 618 \u2013Total\u2013 19,869 14,262 1,328Non-current \u2013 \u2013 7,049 61Current\u2013 19,869 7,213 1,267Total\u2013 19,869 14,262 1,328The following tables summarize the effects that changes in currencies against the US Dollar would have on gross profit through the conversion of the income statements of the Group\u2019s subsidiaries from functional currency to the presentation currency US Dollar for the years ended at December 31, 2024 and 2023.Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202410%10%Gross profit in the financial statements 210,171 210,171EUR/USD 0.9241 0.8401 1.0170CAD/USD 1.3698 1.2453 1.5068Total effect on gross profit17,054 (17,054)Shift of currency exchange ratesAverage rateUSD weakeningUSD strengthening USD Thousands202310%10%Gross profit in the financial statements 250,514 250,514EUR/USD 0.9246 0.8405 1.0170CAD/USD 1.3496 1.2269 1.4846Total effect on gross profit20,700 (20,700)d) Commodity price risk The Group is subject to price risk associated with fluctuations in the market prices for oil and gas. Prices of oil and gas are affected by the normal economic drivers of supply and demand as well as the financial investors and market uncertainty. Factors that influence these include operational decisions, natural disasters, economic conditions, political instability or conflicts or actions by major oil exporting countries. Price fluctuations can affect the Corporation\u2019s financial position.Commodity price risk is the risk that future cash flows will fluctuate as a result of changes in the price of oil and natural gas. Commodity prices are impacted by world economic events that affect supply and demand, which are generally beyond the Group\u2019s control. Changes in crude oil prices may significantly affect the Corporation\u2019s results of operations, cash generated from operating activities, capital spending and the Corporation\u2019s ability to meet its obligations. The majority of the Corporation\u2019s production is sold under short-term contracts; consequently the Group is at risk to near term price movements. The Corporation manages this risk by constantly monitoring commodity prices and factoring them into operational decisions, such as contracting or expanding its capital expenditures program. The Corporation enters into certain risk management contracts in order to manage the exposure to market risks from fluctuations in commodity prices. These risk management contracts are not used for trading or speculative purposes. The Corporation has designated its risk management contracts as effective accounting hedges, and thus has applied hedge accounting. As a result, all risk management contracts are recorded at fair value at each reporting period with the change in fair value being recognized on the statement of comprehensive income.The Group had oil price sale financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (barrels per day) Type Average Pricing January 1, 2025 - December 31, 2025 11,700 WTI/WCS Differential USD -14.26/bblJanuary 1, 2025 - March 31, 2025 5,000 WTI Sale Swap USD 70.00/bblApril 1, 2025 - June 30, 2025 2,500 WTI Sale Swap USD 70.00/bblThe Group had gas price sale financial hedges outstanding as at December, 2024 which are summarized as follows:Volume (Gigajoules (GJ) per PeriodType Average Pricing day))January 1, 2025 - December 31, 2025 10,000 AECO Swap CAD 2.500/GJThe Group had electricity financial hedges outstanding as at December 31, 2024, which are summarized as follows:Period Volume (MW) Type Average Pricing October 1, 2025 \u2013 September 30, 2040 3AESO CAD 75.00/MWhAll of the above hedges are treated as effective and changes to the fair value are reflected in other comprehensive income.The outstanding derivative instruments can be specified as follows:Fair value of outstanding derivative instruments in the balance sheet:December 31, 2024 December 31, 2023USD ThousandsAssets Liabilities Assets LiabilitiesOil price hedge 1,949 28,291Gas price hedge 1,270 \u2013 \u2013 \u2013Electricity price hedge\u2013 562 \u2013 202Total3,219 562 28,291 202Non-current \u2013 562 \u2013 202Current3,219 \u2013 28,291 \u2013Total3,219 562 28,291 202The table below summarizes the effect that a change in the oil and gas price would have had on the net result at December 31, 2024 and 2023:2024 net result (USD Thousands) 102,219 102,219Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (65,653) 65,6532023 net result (USD Thousands) 172,979 172,979Possible shift (%) (10%) 10%Total effect on net result (USD Thousands) (60,010) 60,010e) Interest rate risk The Group\u2019s exposure to interest rate risk arises from the interest rate impact on its debt facilities. As at December 31, 2024, the Group\u2019s long-term debt is mainly comprised of a fixed coupon rate of 7.25%. As such, changes in the interest rate will not have a significant adverse impact on interest expense.24. MANAGEMENT OF CAPITAL RISKThe objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to meet its committed work program requirements in order to create shareholder value. The Corporation may put in place new credit facilities, repay debt, or other such restructuring activities as appropriate. Management continuously monitors and manages the capital and liquidity position in order to assess the requirement for changes to the capital structure to meet the objectives and to maintain flexibility. No significant changes were made in the objectives, policies or procedures during the year ended December 31, 2024 or in the comparative years.Through the ongoing management of its capital, the Corporation will modify the structure of its capital based on changing economic conditions in the jurisdictions in which it operates. In doing so, the Corporation may issue new shares or debt, buy back issued shares, or pay off any outstanding debt.",
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"s8__7__147": {
"value": "a) Credit riskThe exposure to credit risk arises through the failure of a customer or another third party to meet its contractual obligations to the Corporation. The Corporation believes that its maximum exposure to credit risk as at December 31, 2024, is the carrying value of its trade receivables. The Group\u2019s policy is to limit credit risk by limiting the counterparties to major oil and gas companies. Where it is determined that there is a credit risk for oil and gas sales, the policy is to require an irrevocable letter of credit for the full value of the sale. The policy on joint operation parties is to rely on the provisions of the underlying joint operating agreements to take possession of the licence or the partner\u2019s share of production for non-payment of cash calls or other amounts due.As at December 31, 2024, the trade receivables amounted to USD 94,265 thousand and there is no recent history of default. The expected credit loss associated with these receivables is not significant. Cash and cash equivalents are maintained with banks having strong long-term credit ratings.",
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"s8__7__148": {
"value": "b) Liquidity risk Liquidity risk is defined as the risk that the Group could not be able to settle or meet its obligations on time or at a reasonable price. Corporation treasury is responsible for liquidity, funding as well as settlement management. The Corporation has in place a planning and forecasting process to help determine the funds required to support the Corporation\u2019s normal operating requirements on an ongoing basis. The Corporation ensures that there is sufficient available capital to meet its short-term business requirements, taking into account its anticipated cash flows from operations and its holdings of cash and cash equivalents, including bond proceeds. The Corporation has credit facilities in place to assist with meeting its cash flow needs as required (Note 18).The table below analyses the Group\u2019s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Loan repayments are made upon a net present value calculation of the assets\u2019 future cash flows. No loan repayments are currently forecast under this calculation.USD Thousands December 31, 2024 December 31, 2023Non-current Repayment within 1- 5 years: - Bank loans 1,719 5,442 1 - Bonds443,407 440,288 445,126 445,730CurrentRepayment within 12 months: - Bank loans 3,402 3,589Payment within 6 months: - Trade payables 42,634 42,761 - Joint operation creditors 11,671 22,257 - Other current liabilities 2,750 4,941 - Current tax liabilities1,146 255 61,603 73,803 1 The bonds redeemable value at maturity in February 2027 is USD 450 million.",
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"s8__7__150": {
"value": "24. MANAGEMENT OF CAPITAL RISKThe objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to meet its committed work program requirements in order to create shareholder value. The Corporation may put in place new credit facilities, repay debt, or other such restructuring activities as appropriate. Management continuously monitors and manages the capital and liquidity position in order to assess the requirement for changes to the capital structure to meet the objectives and to maintain flexibility. No significant changes were made in the objectives, policies or procedures during the year ended December 31, 2024 or in the comparative years.Through the ongoing management of its capital, the Corporation will modify the structure of its capital based on changing economic conditions in the jurisdictions in which it operates. In doing so, the Corporation may issue new shares or debt, buy back issued shares, or pay off any outstanding debt.",
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"s8__7__155": {
"value": "25. SALARY AND OTHER COMPENSATION EXPENSESa) Employee compensation expensesThe following table provides a breakdown of gross salaries, short-term benefits, share-based compensation and other compensation expenses included in the consolidated statement of comprehensive income:USD Thousands 2024 2023Salaries, bonuses and other short-term benefits 53,370 57,280Security social costs 6,988 7,1001Share-based incentive plans8,539 11,69068,897 76,0701 Vested during the year and based on IFRS 2 valuation (see Note 17)b) Remuneration of Directors and Senior ManagementRemuneration of Directors and Senior Management includes all amounts earned and awarded to the Group\u2019s Board of Directors and Senior Management. Senior Management includes the Group\u2019s President and Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, General Counsel and Corporate Secretary, Senior Vice President Corporate Planning and Investor Relations, Senior Vice President Canada, Vice President Asset Management and Corporate Planning Canada, and Vice President Commercial Canada.Directors\u2019 fees include Board and Committee fees. Senior Management\u2019s remuneration includes salary, short-term benefits, bonuses and any other compensation earned is as follows: USD Thousands 2024 2023Directors\u2019 fees 900 665Senior Management\u2019s salaries, bonuses and other short-term benefits 6,196 8,198Share-based incentive plans paid to Senior Management15,155 7,93322,251 16,796",
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"s8__7__159": {
"value": "26. CONTRACTUAL OBLIGATIONS AND COMMITMENTSIn the normal course of business, the Group has committed to certain payments which are not recognised as liabilities. The following table summarizes the Group\u2019s commitments in Canada as at December 31, 2024:CAD Millions2025 2026 2027 2028 2029 Thereafter1Transportation service33.3 60.6 89.2 92.8 96.7 1,391.62Power14.5 12.4 12.4 9.8 \u2013 \u2013Total commitments 47.8 73.0 101.6 102.6 96.7 1,391.61 IPC has firm transportation commitments on oil and natural gas pipelines that expire between 2037 and 2045.2 IPC has physical delivery power hedges to purchase 15MWh at a weighted average price of CAD 74.92/MWh from January 1, 2025 to December 31, 2028, an additional 5MWh at a weighted average price of CAD 58.31/MWh from January 1, 2025 to December 31, 2027, and an additional 5MWh at a weighted average price of CAD 46.85/MWh from January 1, 2025 to December 31, 2025.",
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"s8__7__158": {
"value": "26. CONTRACTUAL OBLIGATIONS AND COMMITMENTSIn the normal course of business, the Group has committed to certain payments which are not recognised as liabilities. The following table summarizes the Group\u2019s commitments in Canada as at December 31, 2024:CAD Millions2025 2026 2027 2028 2029 Thereafter1Transportation service33.3 60.6 89.2 92.8 96.7 1,391.62Power14.5 12.4 12.4 9.8 \u2013 \u2013Total commitments 47.8 73.0 101.6 102.6 96.7 1,391.61 IPC has firm transportation commitments on oil and natural gas pipelines that expire between 2037 and 2045.2 IPC has physical delivery power hedges to purchase 15MWh at a weighted average price of CAD 74.92/MWh from January 1, 2025 to December 31, 2028, an additional 5MWh at a weighted average price of CAD 58.31/MWh from January 1, 2025 to December 31, 2027, and an additional 5MWh at a weighted average price of CAD 46.85/MWh from January 1, 2025 to December 31, 2025.",
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"s8__7__157": {
"value": "26. CONTRACTUAL OBLIGATIONS AND COMMITMENTSIn the normal course of business, the Group has committed to certain payments which are not recognised as liabilities. The following table summarizes the Group\u2019s commitments in Canada as at December 31, 2024:CAD Millions2025 2026 2027 2028 2029 Thereafter1Transportation service33.3 60.6 89.2 92.8 96.7 1,391.62Power14.5 12.4 12.4 9.8 \u2013 \u2013Total commitments 47.8 73.0 101.6 102.6 96.7 1,391.61 IPC has firm transportation commitments on oil and natural gas pipelines that expire between 2037 and 2045.2 IPC has physical delivery power hedges to purchase 15MWh at a weighted average price of CAD 74.92/MWh from January 1, 2025 to December 31, 2028, an additional 5MWh at a weighted average price of CAD 58.31/MWh from January 1, 2025 to December 31, 2027, and an additional 5MWh at a weighted average price of CAD 46.85/MWh from January 1, 2025 to December 31, 2025.",
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"s8__7__160": {
"value": "27. RELATED PARTIESDuring the year 2024, the Group paid USD 444 thousand to the Lundin Foundation in respect of sustainability advisory services provided to the Group and USD 834 thousand to Orr\u00f6n Energy in respect of office space rental. During the year 2024, Orr\u00f6n Energy and ShaMaran Petroleum Corp. paid respectively USD 546 thousand and USD 186 thousand to the Group in respect of support services provided during the year 2024.All transactions with related parties are in the normal course of business and are made on the same terms and conditions as with parties at arm\u2019s length.",
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"s8__7__161": {
"value": "28. SUBSEQUENT EVENTSIn January 2025, the Group entered into the following oil price sale financial hedges:Period Volume (barrels per day) Type Average Pricing January 1, 2025 - January 31, 2025 2,000 WTI Sale Swap USD 72.00/bblFebruary 1, 2025 - March 31, 2025 5,000 WTI Sale Swap USD 72.60/bblApril 1, 2025 - June 30, 2025 7,500 WTI Sale Swap USD 71.73/bblJuly 1, 2025 - December 31, 2025 10,000 WTI Sale Swap USD 71.30/bblJanuary 1, 2025 - January 31, 2025 1,000 Brent Sale Swap USD 75.00/bblFebruary 1, 2025 - December 31, 2025 2,000 Brent Sale Swap USD 75.78/bblNo other events have occurred since December 31, 2024, that are expected to have a substantial effect on this report. ",
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}