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\n1. General information
\nBW LPG Limited (the \u201cCompany\u201d) is a public company limited by shares, and is dual listed on the Oslo Stock Exchange and the
\nNew York Stock Exchange. The principal legislation under which the Company operates is the Singapore Companies Act and
\nregulations made thereunder.
\nThe Company was incorporated in Bermuda on 21 August 2008 and redomiciled to Singapore on 1 July 2024, with its registered
\noffice at 10 Pasir Panjang Road, #17-02, Mapletree Business City, Singapore, 117438.
\nThe principal activity of the Company is that of investment holding. The principal activities of its subsidiaries are ship owning,
\nchartering and LPG trading (note 27).
\n\nThese consolidated financial statements were authorised for issue by the Board of Directors of the Company on 28 March 2025.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
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"Tag781": {
"value": "\nThese consolidated financial statements were authorised for issue by the Board of Directors of the Company on 28 March 2025.
\n
\n\n\n\n\n\n",
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"value": "\n
\n2. Material accounting policies
\n\n(a) Basis of preparation
\n
\n\nThe consolidated financial statements have been prepared in accordance with IFRS accounting standards as issued by the IASB
\n(\u201cIFRS\u201d)
\n\n\n\n\n\n\n, and have been prepared under the historical cost convention, except as disclosed in the accounting policies below.
\nNew standards, amendments to published standards and interpretations, adopted by the Group
\nThe Group has adopted all the relevant new standards, amendments and interpretations to published standards as of 1
\nJanuary 2024.
\nThe adoption of these new standards, amendments, and interpretations to published standards does not have a material impact on
\nthe consolidated financial statements.
\nCritical accounting estimates, assumptions and judgements
\nThe preparation of the consolidated financial statements in conformity with IFRS requires Management to exercise its judgement
\nin the process of applying the Group\u2019s accounting policies. It also requires the use of certain critical accounting estimates and
\nassumptions. Estimates, assumptions and judgements are continually evaluated and are based on historical experience and other
\nfactors, including expectations of future events that are believed to be reasonable under the circumstances.
\nThe following is a summary of estimates and assumptions which have a material effect.
\n(1) Useful life and residual value of assets
\nThe Group reviews the useful life and residual value of its vessels at the balance sheet date and any adjustments are
\nmade on a prospective basis. Residual value is estimated as the lightweight tonnage (LWT) of each vessel multiplied by the
\nscrap steel price per LWT, referenced against historical average price. If estimates of the residual values are revised, the
\namount of depreciation charge in the future years will be changed.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n\n
\n(a) Basis of preparation (continued)
\n\nCritical accounting estimates, assumptions and judgements (continued)
\n(1) Useful life and residual value of assets (continued)
\nThe useful lives of the vessels are assessed periodically based on the condition of the vessels, market conditions and
\nother regulatory requirements. If the estimates of useful lives for the vessels are revised or there is a change in useful lives,
\nthe amount of depreciation charge recorded in future years will be changed.
\n(2) Impairment
\nThe Group assesses at the balance sheet dates whether there is any objective evidence or indication that the values of the
\nintangible assets, and property, plant and equipment may be impaired. If any such indication exists, the Group will estimate
\nthe recoverable amount of the asset, and write down the asset to the recoverable amount. The assessment of the recoverable
\namounts of the vessels is based on the higher of fair value less cost to sell and value-in-use calculations, with each vessel
\nbeing regarded as one cash generating unit. The recoverable amount of vessels is estimated predominantly based on
\nindependent third party broker valuations.
\nChanges to these brokers\u2019 estimates may significantly impact the impairment charges recognised and future changes may
\nlead to reversals of currently recognised impairment charges.
\n(3) Revenue recognition
\nAll voyage revenues are recognised on a percentage of completion basis. Load-to-discharge basis is used in determining
\nthe percentage of completion for all spot voyages (including voyages servicing contracts of affreightment). Under this
\nmethod, spot voyage revenue is recognised rateably over the period from the point of loading of the current voyage to the
\npoint of discharge of the current voyage.
\nManagement uses its judgement in estimating the total number of days of a voyage based on historical trends, the
\noperating capability of the vessel (speed and fuel consumption) and the distance of the trade route. Actual results may differ
\nfrom estimates.
\n(4) Physical buy and sell commodity contracts
\nThe Group estimates the fair values of the physical buy and sell commodity contracts using valuation techniques based
\non the best information available. The fair values are estimated based on observable market prices obtained from exchanges
\nand broker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs. Where
\nobservable market prices for commodity and freight prices are not available for the remaining tenure of the physical
\ncommodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n\n
\n(a) Basis of preparation (continued)
\n\nCritical accounting estimates, assumptions and judgements (continued)
\n(4) Physical buy and sell commodity contracts (continued)
\nAs the fair value estimation process involves uncertainties and significant judgement over the unobservable inputs and
\nassumptions, the fair values of the physical buy and sell commodity contracts are classified under level 3.
\nSee note 22(f) for further disclosures.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(b) Revenue and income recognition
\nRevenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course
\nof the Group\u2019s activities, net of rebates, discounts, off-hire charges and after eliminating sales within the Group.
\n(1) Rendering of services
\nRevenue from time charters accounted for as operating leases is recognised in accordance with IFRS 16 in profit or loss
\non a straight-line basis over the lease term. Apart from the lease, performance obligations include non-lease components
\nattributable to the bareboat charter and the operation of the vessel which are accounted for as service revenue under IFRS 15.
\nThis revenue is recognised \u201cover time\u201d as the customer is simultaneously receiving and consuming the benefits of the
\nservice. Revenues are allocated to each performance obligation based on its relative standalone selling price, generally
\ndetermined based on prices charged to customers. Non-lease components are not separately disclosed as they are considered
\nnot material to understand the Group operations.
\nRevenue from spot voyages is recognised rateably over the estimated length of the voyage on a load-to-discharge basis
\nwithin the respective reporting period. Voyage expenses are capitalized between the discharge port of the immediately
\nprevious cargo, or contract date if later, and the load port of the cargo to be chartered if they qualify as fulfilment costs. The
\nperformance obligations for voyage revenue are satisfied over time from when the vessel is ready at the load port to the point
\nof cargo delivery at the discharge port. No additional disclosures in relation to the incremental cost of obtaining the contract
\nand the remaining performance obligation with an original duration of one year or less are made as the Group has applied the
\npractical expedients available in the standard. Additionally, as the Group typically receives payments within one year from
\nthe start of the voyage, there are no additional disclosures made.
\nDemurrage revenue represents a variable consideration and is recognised as revenue from spot voyages based
\non percentage of completion, consistent with the basis of recognising voyage freight revenue and is assessed at a percentage
\nof the total estimated claims issued to customers. The estimation of this rate is based on the historical actual demurrage
\nrecovered over the total estimated claims issued to customers.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n\n
\n(b) Revenue and income recognition (continued)
\n(2) Product Services\u2009\u2014\u2009cargo sales
\nRevenue from the sale of goods is recognised at the point in time when the performance obligations have been satisfied,
\nwhich is when control of the cargo is transferred to the customer. Revenue is measured based on consideration specified in
\nthe contract with a customer, which also includes the provision of services (shipping and insurance) when goods are sold on a
\nCFR or CIF basis, which means that the Group is responsible (acts as principal) for providing shipping services, and in some
\ninstances, insurance after the date at which control of goods passes to the customer at the loading port. The Group, therefore,
\nhas separate performance obligations for freight and insurance services that are provided to facilitate the sale of commodities.
\nThe Group does not disclose sales revenue from freight and insurance services separately as these are not considered
\nnecessary in order to understand the economic impact on the Group and are analysed by the chief operation decision maker
\nwithin the \u201cProduct Services\u201d segment. The same recognition and presentation principles apply to revenues arising from
\nphysical settlement of forward sale contracts that do not meet the own use exemption. See note 2(x).
\n\n
\n\n(3) Interest income
\nInterest income is recognised on a time proportion basis using the effective interest method.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n(c) Group accounting
\n\n(1) Subsidiaries
\n(i) Consolidation
\nSubsidiaries are entities (including special purpose entities) over which the Group has control. The Group controls
\nan entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the
\nability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on
\nwhich control is transferred to the Group. They are de-consolidated from the date on which control ceases.
\nIn preparing the consolidated financial statements, transactions, balances and unrealised gains on transactions
\nbetween group companies are eliminated. Where necessary, adjustments are made to the financial statements of
\nsubsidiaries to ensure the consistency of accounting policies with those of the Group.
\nNon-controlling interests are part of the net results of operations and of net assets of a subsidiary attributable to the
\ninterests which are not owned directly or indirectly by the equity holders of the Company. They are shown separately in
\nthe consolidated statement of comprehensive income, statement of changes in equity and balance sheet. Total
\ncomprehensive income is attributed to the non-controlling interests based on their respective interests in a subsidiary,
\neven if this results in the non-controlling interests having a deficit balance.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n\n
\n(c) Group accounting (continued)
\n\n
\n
\n(1) Subsidiaries (continued)
\n
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\nThe Group uses the acquisition method of accounting to account for business combinations.
\nThe consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets
\ntransferred, the liabilities incurred, and the equity interests issued by the Group.
\nThe consideration transferred also includes any contingent consideration arrangement and any pre-existing equity
\ninterest in the subsidiary measured at their fair value at the acquisition date.
\nIf the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously
\nheld equity interest in the acquiree is re-measured to fair value at the acquisition date, and any gains or losses arising
\nfrom such re-measurement are recognised in profit or loss.
\nAcquisition-related costs are expensed as incurred.
\nIdentifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with
\nlimited exceptions, measured initially at their fair values at the acquisition date.
\nOn an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree at the date
\nof acquisition either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net identifiable
\nassets.
\nThe excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree, and the
\nacquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair values of the identifiable net
\nassets acquired, is recorded as goodwill.
\nThe excess of: (i) fair value of the net identifiable assets acquired over the (ii) consideration transferred; the amount
\nof any non-controlling interest in the acquiree; and the acquisition-date fair value of any previous equity interest in the
\nacquiree; is recorded in the profit or loss during the period when it occurs.
\n(iii) Disposals
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results in a loss of control over the subsidiary, the
\nassets and liabilities of the subsidiary including any goodwill are derecognised. Amounts previously recognised in other
\ncomprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\nAny retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of
\nthe retained interest at the date when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n\n
\n
\n(c) Group accounting (continued)
\n\n(2) Transactions with non-controlling interests
\nChanges in the Group\u2019s ownership interest in a subsidiary that do not result in a loss of control over the subsidiary are
\naccounted for as transactions with equity owners of the Company. Any difference between the change in the carrying
\namounts of the non-controlling interest and the fair value of the consideration paid or received is recognised in a separate
\nreserve within equity attributable to the equity holders of the Company.
\n
\n\n\n\n\n\n\n\n
\n(3) Joint venture
\nA joint venture is an entity over which the Group has joint control as a result of contractual arrangements and rights to
\nthe net assets of the entity.
\nInvestment in joint ventures is accounted for in the consolidated financial statements using the equity method of
\naccounting less impairment losses, if any.
\n\n
\n\n
\n\n(i) Acquisitions
\nInvestment in a joint venture is initially recognised at cost. The cost of an acquisition is measured at the fair value of
\nthe assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly
\nattributable to the acquisition. Goodwill on joint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net assets of the joint venture and is included in the
\ncarrying amount of the investment.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n(ii) Equity method of accounting
\nUnder the equity method of accounting, the investment is initially recognised at cost and adjusted thereafter to
\nrecognise the Group\u2019s share of its joint venture\u2019s post-acquisition profits or losses in the Group\u2019s profit or loss and its
\nshare of the joint venture\u2019s other comprehensive income in the Group\u2019s other comprehensive income. Dividend received
\nor receivable from the joint venture is recognised as a reduction of the carrying amount of the investment. When the
\nGroup\u2019s share of losses in a joint venture equals to or exceeds its interest in the joint venture, the Group does not
\nrecognise further losses, unless it has incurred legal or constructive obligations to make, or has made, payments on
\nbehalf of the joint venture. If the joint venture subsequently reports profits, the Group resumes recognising its share of
\nthose profits only after its share of the profits equals the share of losses not recognised.
\nUnrealised gains on transactions between the Group and its joint venture are eliminated to the extent of the Group\u2019s
\ninterest in the joint venture. Unrealised losses are also eliminated unless the transactions provide evidence of impairment
\nof the assets transferred. The accounting policies of a joint venture are changed where necessary to ensure consistency
\nwith the accounting policies adopted by the Group.
\n(iii) Disposals
\nInvestment in joint venture is derecognised when the Group loses joint control. If the retained equity interest in the
\nformer joint venture is a financial asset, the retained equity interest is remeasured at fair value. The difference between
\nthe carrying amount of the retained interest at the date when joint control is lost, and its fair value and any proceeds on
\npartial disposal, is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n\n
\n
\n(d) Property, plant and equipment
\n(1) Measurement
\n(i) Property, plant and equipment are initially recognised at cost and subsequently carried at cost less accumulated
\ndepreciation and accumulated impairment losses (note 2(e)).
\n(ii) The cost of an item of property, plant and equipment initially recognised includes expenditure that is directly attributable
\nto the acquisition of the items. Dismantlement, removal or restoration costs are included as part of the cost of property,
\nplant and equipment if the obligation for dismantlement, removal or restoration is incurred as a consequence of acquiring
\nor using the asset.
\n(iii) If significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as
\nseparate components of property, plant and equipment.
\n\n(2) Depreciation
\n(i) Depreciation on property, plant and equipment is calculated using a straight-line method to allocate their depreciable
\namounts over their estimated useful lives as follows:
\n\n
\n\n\n| Vessels | \n25 years | \n\n\n
\n\n| Dry docking/Scrubbers | \n2.5\u2009\u2013\u20095 years | \n\n\n
\n\n| Furniture and fixtures | \n3\u2009\u2013\u20095 years | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n
\n
\nThe residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed,
\nand adjusted as appropriate, at least annually. The effects of any revision in estimate are recognised in profit or loss when
\nthe changes arise.
\n(ii) Significant components of individual assets are assessed and if a component has a useful life that is different from the
\nremainder of that asset, that component is depreciated separately. The remaining carrying amount of the old component
\nas a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n\n
\n\n(3) Subsequent expenditure
\nSubsequent expenditure relating to property, plant and equipment, including drydocking and replacing a significant
\ncomponent, that has already been recognised, is added to the carrying amount of the asset only when it is probable that future
\neconomic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other
\nrepair and maintenance expenses are recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n(4) Disposal
\nOn disposal of an item of property, plant and equipment, the difference between the net disposal proceeds and its
\ncarrying amount is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n\n(e) Impairment of non-financial assets
\nIntangible assets with finite lives, property, plant and equipment and investment in a joint venture are tested for impairment
\nwhenever there is any objective evidence or an indication that these assets may be impaired.
\nFor the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and value-in-use) is
\ndetermined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other
\nassets. If this is the case, the recoverable amount is determined for the cash-generating unit (\u201cCGU\u201d) to which the asset belongs.
\nIf the recoverable amount of the asset is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU)
\nis reduced to its recoverable amount. The difference between the carrying amount and recoverable amount is recognised as an
\nimpairment loss in profit or loss.
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change in the estimates used to determine
\nthe asset\u2019s (or CGU\u2019s) recoverable amount since the last impairment loss was recognised. The carrying amount of this asset (or CGU)
\nis increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been
\ndetermined (net of accumulated depreciation) had no impairment loss been recognised for the asset (or CGU) in prior years. A reversal
\nof impairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n(f) Derivative financial instruments and hedging activities
\nA derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently
\ncarried at its fair value. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a
\nhedge instrument, and if so, the nature of the item being hedged. The Group designates each hedge as either: (a) fair value hedge or
\n(b) cash flow hedge.
\nFor derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses
\nare recognised in profit or loss as derivative gain/(loss) when the change arises.
\nAt the inception of the transaction, the Group documents the relationship between the hedging instruments and hedged items as
\nwell as, the risk management objective and strategies for undertaking various hedging transactions. The Group also documents its
\nassessment, both at hedge inception and on an ongoing basis, of whether the derivatives designated as hedging instruments are highly
\neffective in offsetting changes in fair value or cash flows of the hedged items.
\nHedge effectiveness is determined at the inception of the hedging relationship, and through periodic prospective effectiveness
\nassessments to ensure that an economic relationship exists between the hedged item and hedging instrument.
\nThe Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the
\nhedged item, and so a qualitative assessment of effectiveness is performed. If changes in circumstances affect the terms of the hedged
\nitem such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the
\nhypothetical derivative method to assess effectiveness.
\nThe carrying amount of a derivative designated as a hedge is presented as a non-current asset or liability if the remaining expected
\nlife of the hedged item is more than 12 months, and as a current asset or liability if the remaining expected life of the hedged item is
\nless than 12 months. The fair value of a trading derivative is classified as a current asset or liability.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n\n(f) Derivative financial instruments and hedging activities (continued)
\nThe fair value of interest rate swaps, forward bunker swaps and forward freight agreements represent the amounts estimated by
\nbanks or brokers that the Group will receive or pay to terminate the derivatives at the balance sheet date.
\nHedges directly affected by interest rate benchmark reform.
\nPhase 2 amendments: Replacement of benchmark interest rates\u2009\u2014\u2009when there is no longer uncertainty arising from interest rate
\nbenchmark reform
\nThe Group amends the description of the hedging instrument only if the following conditions are met:
\n\u2014 it makes a change required by interest rate benchmark reform by changing the basis for determining the contractual cash
\nflows of the hedging instrument or using another approach that is economically equivalent to changing the basis for
\ndetermining the contractual cash flows of the original hedging instrument; and
\n\u2014 the original hedging instrument is not derecognised.
\nThese amendments in the formal hedge documentation do not constitute the discontinuation of the hedging relationship or the
\ndesignation of a new hedging relationship.
\nIf other changes are made in addition to those changes required by the interest rate benchmark reform described above, then the
\nGroup first considers whether those additional changes result in the discontinuation of the hedge accounting relationship. If the
\nadditional changes do not result in discontinuation of the hedge accounting relationship, then the Group amends the formal hedge
\ndocumentation for changes required by interest rate benchmark reform as mentioned above.
\n(1) Interest rate swaps
\nThe Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on
\nits borrowings. These contracts entitle the Group to receive interest at floating rates on notional principal amounts and oblige
\nthe Group to pay interest at fixed rates on the same notional principal amounts, thus allowing the Group to raise borrowings
\nat floating rates and swap them into fixed rates. The Group hedges up to 75% of its floating rate borrowings and the hedged
\nitem is identified as a proportion of the outstanding amount of the borrowings. As all critical terms matched during the year,
\nthe economic relationship was assessed to be 100% effective.
\nThe fair value changes on the effective portion of interest rate swaps designated as cash flow hedges are recognised in
\nother comprehensive income, accumulated in the fair value reserve, and reclassified to profit or loss when the hedged interest
\nexpense on the borrowings is recognised in profit or loss. The fair value changes on the ineffective portion of interest swaps
\nare recognised immediately in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n\n(f) Derivative financial instruments and hedging activities (continued)
\n(2) Forward bunker swaps
\nThe Group has entered into forward bunker swaps that are cash flow hedges for the Group\u2019s exposure to cash flow
\nvariability for its forecasted bunker purchases. These contracts entitle the Group to receive bunker at floating rates and oblige
\nthe Group to pay for bunker at fixed prices, or in some contracts to pay a fixed incremental spread (between high and low
\nsulphur fuel oil) for low sulphur fuel oil. It was assessed that the economic relationship between the forward bunker swaps
\nand the hedged item was effective as the critical terms match.
\nThe fair value changes on the effective portion of the forward bunker swaps designated as cash flow hedges are
\nrecognised in other comprehensive income. Amounts accumulated in equity are reclassified in the periods when the hedged
\nitem affects profit or loss.
\n(3) Forward freight agreements (FFAs)
\nThe Group has entered into FFAs that are cash flow hedges for the Group\u2019s exposure to cash flow variability, for its
\nforecasted freight earnings. These contracts entitle the Group to receive fixed freight rates and oblige the Group to pay
\nfloating freight rates for the volumes transacted. This effectively hedges the forecasted freight revenue contracted at future
\nmarket freight rates. It was assessed that the economic relationship between the FFAs and the hedged item was effective as
\nthe critical terms match.
\nThe fair value changes on the effective portion of the FFAs designated as cash flow hedges are recognised in other
\ncomprehensive income. Amounts accumulated in equity are reclassified in the periods when the hedged item affects profit or
\nloss.
\n(4) Commodity contracts derivatives
\nCommodity contract derivatives comprise physical buy and sell commodity contracts measured at fair value through
\nprofit or loss, and exchange-traded commodity futures.
\nThe fair values of the physical buy and sell commodity contracts are estimated using valuation techniques based on the
\nbest information available. The fair values are estimated based on observable market prices obtained from exchanges and
\nbroker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs. Where
\nobservable market prices for commodity and freight prices are not available for the remaining tenure of the physical
\ncommodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period. The fair values of exchange-traded commodity futures are
\ndetermined using forward commodity indices at the balance sheet date.
\nThe Group did not adopt hedge accounting for these contracts.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n\n(f) Derivative financial instruments and hedging activities (continued)
\n(5) Non-derivative financial asset
\nThe Group has designated the foreign currency risk component of a foreign denominated cash balance as a cash flow
\nhedge against the Group\u2019s commitment for the exercise of a purchase option on its time charter in lease contract which is
\ndenominated in the same foreign currency. This effectively hedges the forecasted purchase price at a fixed USD amount from
\nthe date of designation of the hedge. It was assessed that the economic relationship between the hedging instrument and the
\nhedged item was effective as the critical terms match.
\nThe fair value changes on the effective portion of the foreign currency risk component of the foreign denominated cash
\nbalance designated as cash flow hedges are recognised in other comprehensive income. Amounts accumulated in equity are
\nreclassified into the cost of the asset upon payment of the purchase option.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(g) Financial assets
\n(1) Financial assets at amortised cost
\nA financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at
\nFVTPL:
\n\u2014 it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n\u2014 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on
\nthe principal amount outstanding.
\nThe Group\u2019s financial assets at amortised costs, are presented as \u201cfinance lease receivables\u201d (note 10) \u201ctrade and other
\nreceivables\u201d (note 12) and \u201ccash and cash equivalents\u201d (note 15) in the consolidated balance sheet.
\nThese financial assets are initially recognised at their fair values plus transaction costs and subsequently carried at
\namortised cost using the effective interest method, less accumulated impairment losses.
\nThe Group managed these groups of financial assets by collecting the contractual cash flow and these cash flows
\nrepresent solely payment of principal and interest. Accordingly, these groups of financial assets are measured at amortised
\ncost subsequent to initial recognition.
\nThe Group assesses on a forward-looking basis the expected credit losses (ECLs) associated with these groups of
\nfinancial assets.
\nFor trade receivables, finance lease receivables and other receivables\u2009\u2014\u2009related party, the Group applied the simplified
\napproach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the
\nreceivables.
\nFor cash and cash equivalents, the general 3 stage approach is applied. Credit loss allowance is based on 12-month ECL
\nif there is no significant increase in credit risk since the initial recognition of the assets. If there is a significant increase in
\ncredit risk since initial recognition, lifetime ECL will be calculated and recognised.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n
\n(g) Financial assets (continued)
\n(1) Financial assets at amortised cost (continued)
\nWhen determining whether the credit risk of a financial instrument has increased significantly since initial recognition
\nand when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available
\nwithout undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s
\nhistorical experience and informed credit assessment and includes forward-looking information.
\nThe Group considers a financial asset to be in default when:
\n\u2014 the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions
\nsuch as realising security (if any is held); or
\n\u2014 the financial asset is more than 90 days past due.
\nWhen the asset becomes uncollectible, it is written off against the allowance amount. Subsequent recoveries of amounts
\npreviously written off are recognised against the same line item in profit or loss.
\nThe impairment allowance is reduced through profit or loss in a subsequent period by the amount of ECL reversal that is
\nrequired to adjust the loss allowance to the amount that is required to be recognised at the reporting date.
\nThese assets are presented as current assets except for those that are expected to be realised later than 12 months after the
\nbalance sheet date, which are presented as non-current assets.
\n\nThe Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or
\nit transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards
\nof ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the
\nrisks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(2) Equity Investments
\n
\nEquity investments are initially recognised at its fair value. Transaction costs are expensed in profit or loss.
\n(i) The Group subsequently measures all its equity investments at their fair values. Equity investments are classified as fair
\nvalue through profit or loss (\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss in the period in
\nwhich the changes arise, except for those equity securities which are not held for trading. The Group has irrevocable
\nelected to recognise changes in fair value of equity securities not held for trading in other comprehensive income as these
\nare strategic investments and the Group considers this to be more relevant. Movements in fair values of investments
\nclassified as fair value through other comprehensive income (\u201cFVOCI\u201d) are presented in other comprehensive income.
\nDividends from equity investments are recognised in profit or loss as \u201cdividend income\u201d.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n(g) Financial assets (continued)
\n\n(2) Equity Investments (continued)
\n(ii) On disposal of an equity investment, the difference between the carrying amount and sales proceed is recognised in
\nprofit or loss if there was no election made to recognise fair value changes in other comprehensive income. If there was
\nan election made, any difference between the carrying amount and sales proceed amount would be recognised in other
\ncomprehensive income and transferred to retained profits along with the amount previously recognised in other
\ncomprehensive income relating to that asset.
\n(iii) The Group subsequently measures all its equity investments at their fair values. Equity investments are classified as fair
\nvalue through profit or loss (\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss in the period in
\nwhich the changes arise, except for those equity securities which are not held for trading. The Group has irrevocable
\nelected to recognise changes in fair value of equity securities not held for trading in other comprehensive income as these
\nare strategic investments and the Group considers this to be more relevant. Movements in fair values of investments
\nclassified as fair value through other comprehensive income (\u201cFVOCI\u201d) are presented in other comprehensive income.
\nDividends from equity investments are recognised in profit or loss as \u201cdividend income\u201d.
\n(iv) On disposal of an equity investment, the difference between the carrying amount and sales proceed is recognised in
\nprofit or loss if there was no election made to recognise fair value changes in other comprehensive income. If there was
\nan election made, any difference between the carrying amount and sales proceed amount would be recognised in other
\ncomprehensive income and transferred to retained profits along with the amount previously recognised in other
\ncomprehensive income relating to that asset.
\n
\n\n\n
\n\n\n\n(h) Borrowings
\nBorrowings are initially recognised at fair value, net of transaction costs incurred, and subsequently stated at amortised cost. Any
\ndifference between the proceeds (net of transaction costs) and the redemption value is taken to profit or loss over the period of the
\nborrowings using the effective interest method.
\nBorrowings are presented as current liabilities in the consolidated balance sheet unless the Group has an unconditional right to
\ndefer settlement of the liability for at least 12 months after the balance sheet date, in which case they are presented as non-current
\nliabilities.
\n
\n\n\n\n(i) Borrowing costs
\nBorrowing costs are recognised in the profit and loss using the effective interest method except for those costs that are directly
\nattributable to the construction of vessels. This includes those costs on borrowings acquired specifically for the construction of vessels,
\nas well as those in relation to general borrowings used to finance the construction of vessels.
\nBorrowing costs on borrowings acquired specifically for the construction of vessels are capitalised in the cost of the vessel under
\nconstruction during the period of construction until the Group takes delivery of the vessels. Borrowing costs on general borrowings are
\ncapitalised by applying a capitalisation rate to the construction expenditures that are financed by general borrowings.
\n
\n\n\n
\n\n\n
\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n(i) Borrowing costs (continued)
\nThe basis for determining the contractual cash flows of the borrowing may be modified as required by the IBOR reform. A
\nchange in the basis for determining the contractual cash flows is required by interest rate benchmark reform if the following conditions
\nare met:
\n\u2014 the change is necessary as a direct consequence of the reform; and
\n\u2014 the new basis for determining the contractual cash flows is economically equivalent to the previous basis\u2009\u2014\u2009i.e. the basis
\nimmediately before the change.
\nFor this purpose, the Group updated the effective interest rate of the borrowing to reflect the change that is required.
\nIf other changes are made in addition to those changes required by interest rate benchmark reform described above, then the
\nGroup first updated the effective interest rate of the borrowing to reflect the change that is required by interest rate benchmark reform.
\nThen the Group applied the policies on accounting for modification to the additional changes.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(j) Trade and other payables
\nTrade and other payables represent liabilities to pay for goods or services provided to the Group prior to the end of the
\nfinancial year which are unpaid. Trade and other payables are classified as current liabilities if payment is due within one year or less.
\nIf not, they are presented as non-current liabilities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(k) Leases
\n(1) As a lessee:
\nAt the inception of the contract, the Group assesses if the contract contains a lease. A contract contains a lease if the
\ncontract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
\nReassessment is only required when the terms and conditions of the contract are changed.
\nThe Group recognises a right-of-use asset and lease liability at the lease commencement date. Right-of-use assets are
\nmeasured at cost which comprises the initial measurement of lease liabilities adjusted for any lease payments made at or
\nbefore the commencement date and lease incentive received. Any initial direct costs that would not have been incurred if the
\nlease had not been obtained are added to the carrying amount of the right-of-use assets.
\nThe right-of-use assets are subsequently carried at cost less accumulated depreciation and accumulated impairment
\nlosses (note 2(e)). Depreciation is calculated on straight-line method from the commencement date to the end of the lease
\nterm, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or it is reasonably
\ncertain that the Group will exercise a purchase option. In that case, the right-of-use asset will be depreciated over the useful
\nlife of the underlying asset, which is determined on the same basis as those of property and equipment.
\nRight-of-use assets are presented within \u201cRight-of-use assets (vessels)\u201d.
\nThe lease liability is initially measured at the present value of the lease payments that are not paid at the commencement
\ndate, discounted using the interest rate implicit in the lease, or if that rate cannot be readily determined, the Group\u2019s
\nincremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies\u2009(continued)
\n\n(k) Leases (continued)
\n(1) As a lessee: (continued)
\nLease payments included in the measurement of the lease liability comprise the following:
\n\u2014 fixed payments, including in-substance fixed payments;
\n\u2014 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the
\ncommencement date;
\n\u2014 amounts expected to be payable under a residual value guarantee; and
\n\u2014 the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an
\noptional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early
\ntermination of a lease unless the Group is reasonably certain not to terminate early.
\nThe lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a
\nchange in future lease payments arising from a change in an index or rate, if there is a change in the Group\u2019s estimate of the
\namount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will
\nexercise a purchase, extension, or termination option or if there is a revised in-substance fixed lease payment.
\nWhen the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the
\nright-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.
\nVariable lease payments not dependent on an index or rate and lease payments arising from leases with lease terms less
\nthan 12 months are recognised as an expense as incurred, or on a straight-line basis over the lease term and presented within
\n\u201ccharter hire expenses\u201d.
\nPayments made in relation to the non-lease components of the leases are recognised as an expense on a straight-line basis
\nover the lease term.
\n(2) As a lessor:
\nThe Group time charters vessels to non-related parties under lease agreements. The leases have varying terms.
\nLessor\u2009\u2014\u2009Finance leases
\nLeases where the Group has transferred substantially all risks and rewards incidental to ownership of the leased assets to
\nthe lessees, are classified as finance leases. The leased asset is derecognised and the present value of the lease receivable is
\nrecognised on the balance sheet. Each lease payment received is applied against the gross investment in the finance lease
\nreceivable to reduce both the principal and the unearned finance income. The finance income is recognised in profit or loss on
\na basis that reflects a constant periodic rate of return on the net investment in the finance lease receivable. The Group applies
\nthe derecognition and impairment requirements in IFRS 9 to the net investment in the lease (see note 2(g)).
\nInitial direct costs incurred by the Group in negotiating and arranging finance leases are added to finance lease
\nreceivables and reduce the amount of income recognised over the lease term.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n(k) Leases (continued)
\n(2) As a lessor: (continued)
\nLessor\u2009\u2014\u2009Operating leases
\nLeases, where the Group retains substantially all risks and rewards incidental to ownership are classified as operating
\nleases. Rental income from operating leases (net of any incentives given to the lessees) is recognised in profit or loss on a
\nstraight-line basis over the lease term.
\n(3) As an intermediate lessor:
\nIn classifying a sublease, the Group as an intermediate lessor classifies the sublease as a finance or an operating lease
\nwith reference to the right-of-use asset arising from the head lease, rather than the underlying asset.
\nWhen the sublease is assessed as a finance lease, the Group derecognises the right-of-use asset relating to the head lease
\nthat it transfers to the sublessee and recognises the net investment in the sublease within \u201cFinance lease receivables\u201d. Any
\ndifferences between the right-of-use asset derecognised and the net investment in sublease is recognised in the statement of
\ncomprehensive income. Lease liability relating to the head lease is retained on the balance sheet, which represents the lease
\npayments owed to the head lessor.
\nWhen the sublease is assessed as an operating lease, the Group recognises lease income from sublease in profit or loss
\nwithin \u201cRevenue from time charter voyages\u201d. The right-of-use asset relating to the head lease is not derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(l) Fair value estimation of financial assets and liabilities
\nThe fair values of financial instruments traded in active markets (such as exchange-traded and over-the-counter securities and
\nderivatives) are based on quoted market prices at the balance sheet date. The quoted market prices for financial assets are the
\ncurrent bid prices; the appropriate market prices used for financial liabilities are the current asking prices.
\nThe fair values of financial instruments that are not traded in an active market are determined by using valuation techniques.
\nThe Group uses a variety of methods and makes assumptions that are based on market conditions existing at each balance sheet
\ndate. Where appropriate, quoted market prices or dealer quotes for similar instruments are used.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(m) Inventories
\nInventories comprise fuel oil and liquefied petroleum gas (\u201cLPG)\u201d remaining on board and LPG held for trading purposes.
\nFuel oil and LPG remaining on board is measured at the lower of cost (on a first-in, first-out basis) and net realisable value.
\nLPG held for trading purposes are measured at fair value less costs to sell. Any change in fair value is recognised in profit or
\nloss for the period in which it arose.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n(n) Provisions for other liabilities and charges
\nProvisions are recognised when the Group has a present legal or constructive obligation where as a result of past events, it is
\nmore likely than not that an outflow of resources will be required to settle the obligation and a reliable estimate of the amount can
\nbe made. When the Group expects a provision to be reimbursed, the reimbursement is recognised as a separate asset but only
\nwhen the reimbursement is virtually certain. Provisions are not recognised for future operating losses.
\nProvisions are measured at the present value of the expenditure expected to be required to settle the obligation using a pre-tax
\ndiscount rate that reflects the current market assessment of the time value of money and the risks specific to the obligation. The
\nincrease in the provision due to the passage of time is recognised in profit or loss as finance expense.
\nChanges in the estimated timing or amount of the expenditure or discount rate are recognised in profit or loss when the
\nchanges arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(o) Foreign currency translation
\n\n(1) Functional and presentation currency
\nItems included in the financial statements of each entity in the Group are measured using the currency of the primary
\neconomic environment in which the entity operates (the \u201cfunctional currency\u201d). The consolidated financial statements of the
\nGroup are presented in United States Dollars (\u201cUS$\u201d), which is the functional currency of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(2) Transactions and balances
\nTransactions in a currency other than the functional currency (\u201cforeign currency\u201d) are translated into the functional
\ncurrency using the exchange rates prevailing at the dates of the transactions. Foreign currency exchange gains and losses
\nresulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in
\nforeign currencies at the closing rates at the balance sheet date are recognised in profit or loss within \u201cfinance expense\u2009\u2014
\n\u2009net\u201d.
\n(3) Translation of Group entities\u2019 financial statements
\nThe results and financial position of all the Group entities (none of which has the currency of a hyperinflationary
\neconomy) that have a functional currency different from United States Dollars are translated into United States Dollars as
\nfollows:
\n(i) Assets and liabilities are translated at the closing rate at the reporting date;
\n(ii) Income and expenses are translated at average exchange rates (unless this average is not a reasonable approximation
\nof the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are
\ntranslated using the exchange rates at the dates on the transactions); and
\n(iii) All resulting currency translation differences are recognised in other comprehensive income and accumulated in the
\ncurrency translation reserve. These currency translation differences are reclassified to profit or loss on disposal or
\npartial disposal of the entity giving rise to such reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n
\n(p) Employee benefits
\nEmployee benefits are recognised as an expense unless the cost qualifies to be classified as an asset.
\n(1) Employee leave entitlement
\nEmployee entitlements to annual leave are recognised when they accrue to employees. An accrual is made for the
\nestimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.
\n(2) Defined contribution plans
\nDefined contribution plans are post-employment benefit plans under which the Group pays fixed contributions into
\nseparate entities on a mandatory, contractual or voluntary basis. The Group has no further payment obligations once the
\ncontributions have been paid.
\n\n(3) Share-based compensation
\nThe Group operates an equity-settled, share-based compensation plan. The value of the employee services received in
\nexchange for the grant of options is recognised as an expense with a corresponding increase in the share-based payment
\nreserve over the vesting period. The total amount to be recognised over the vesting period is determined by reference to the
\nfair value of the share options granted on grant date. Non-market vesting conditions are included in the estimation of the
\nnumber of shares under options that are expected to become exercisable on the vesting date. At each balance sheet date, the
\nGroup revises its estimates of the number of shares under options that are expected to become exercisable on the vesting date
\nand recognises the impact of the revision of the estimates in profit or loss, with a corresponding adjustment to the share-based
\npayment reserve over the remaining vesting period.
\nWhen the share options are exercised, the proceeds received (net of transaction costs) and the related balance previously
\nrecognised in the share-based payment reserve are credited to share capital (nominal value) and share premium, when new
\nordinary shares are issued, or to the \u201ctreasury shares\u201d account, when treasury shares are reissued to the employees.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(q) Offsetting financial instruments
\nFinancial assets and liabilities are offset, and the net amount reported in the balance sheet when there is a legally enforceable right
\nto offset and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n(r) Cash and cash equivalents
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and
\nshort-term bank deposits less restricted cash, related to margin accounts held with brokers, which are subject to an insignificant risk of
\nchange in value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies\u2009(continued)
\n(s) Share capital and treasury shares
\n\nCommon shares are classified as equity. Incremental costs directly attributable to the issuance of new common shares are
\ndeducted against share premium, a component of the share capital account.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nWhen any entity within the Group purchases the Company\u2019s common shares (\u201ctreasury shares\u201d), the carrying amount which
\nincludes the consideration paid and any directly attributable transaction cost is presented as a component within equity attributable to
\nthe Company\u2019s equity holders, until they are cancelled, sold, or reissued.
\nWhen treasury shares are subsequently sold or reissued pursuant to an employee share option scheme, the cost of treasury shares
\nis reversed from the treasury share account and the realised gain or loss on sale or reissue, net of any directly attributable incremental
\ntransaction costs and related income tax, is recognised in the capital reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(t) Income tax
\nThe income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income, based on the applicable
\nincome tax rate for each jurisdiction.
\nThe current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the
\nreporting period in the countries where the company and its subsidiaries operate and generate taxable income. Management
\nperiodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to
\ninterpretation. It establishes provisions, where appropriate, on the basis of amounts expected to be paid to the tax authorities.
\n\nDeferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial
\nreporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be
\napplied to temporary differences when they reverse, based on tax rates and tax laws that have been enacted or substantively enacted by
\nthe reporting date, and reflects uncertainty related to income taxes, if any.
\nDeferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and
\nthey relate to taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle
\ncurrent tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously.
\nDeferred tax assets are recognised for unused tax losses, unused tax credits and deductible temporary differences to the extent that
\nit is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based
\non the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognise a
\ndeferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on
\nthe business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to
\nthe extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of
\nfuture taxable profits improves.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n2. Material accounting policies\u2009(continued)
\n\n(u) Dividend to Company\u2019s shareholders
\nDividend to the Company\u2019s shareholders is recognised when the dividend is approved.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(v) Segment reporting
\nOperating segments are reported in a manner consistent with the internal reporting provided to Management whose members are
\nresponsible for allocating resources and assessing the performance of the operating segments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(w) Non\u2009\u2014\u2009current assets (or disposal groups) held-for-sale
\nNon-current assets (or disposal groups) are classified as assets held-for-sale and carried at the lower of carrying amount and fair
\nvalue less costs to sell if its carrying amount is recovered principally through a sale transaction rather than through continuing use. The
\nasset is not depreciated or amortised while it is classified as held-for-sale. Any impairment loss on initial classification and subsequent
\nmeasurement is recognised as an expense. Any subsequent increase in fair value less costs to sell (not exceeding the accumulated
\nimpairment loss that has been previously recognised) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(x) Commodity contracts
\nThe Product Services division transacts in exchange traded derivatives, and enters into physical contracts to buy and sell
\ncommodities. Derivative instruments, which include physical commodity contracts that do not meet the own use exemption, are
\naccounted for as derivatives at fair value through profit or loss. The Group accounts for these physical commodity contracts under
\nIFRS 9 before physical delivery, and excludes changes in the fair value of derivative assets and liabilities prior to physical delivery
\nfrom revenue from contracts with customers. Derivative gains or losses are presented separately as \u201cderivative gain/(loss)\u201d within
\nRevenue\u2009\u2014\u2009Product Services.
\nThe Group treats the counterparties to these physical commodity contracts as a customer under IFRS 15 when the physical
\ndelivery of commodities occurs and measures revenue from these contracts at the contractual transaction price. At delivery of the
\ncommodity, the sale of the commodity is recognised as revenue under IFRS 15. See note 2(b)(2).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(y) Contingent liabilities
\nWhere it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the
\nobligation is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations,
\nwhose existence will only be confirmed by the occurrence or non-occurrence of one or more future events, are also disclosed as
\ncontingent liabilities unless the probability of outflow of economic benefits is remote.
\nThe Group is involved in certain claims, litigations, and disputes. Due to the nature of these disputes and matters, and the
\nuncertainty of the outcome, the Group believes that possible obligations arising are remote and the amount of exposure cannot
\ncurrently be determined.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
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"Tag783": {
"value": "\n(a) Basis of preparation
\n
\n\nThe consolidated financial statements have been prepared in accordance with IFRS accounting standards as issued by the IASB
\n(\u201cIFRS\u201d)
\n\n\n\n\n\n\n, and have been prepared under the historical cost convention, except as disclosed in the accounting policies below.
\nNew standards, amendments to published standards and interpretations, adopted by the Group
\nThe Group has adopted all the relevant new standards, amendments and interpretations to published standards as of 1
\nJanuary 2024.
\nThe adoption of these new standards, amendments, and interpretations to published standards does not have a material impact on
\nthe consolidated financial statements.
\nCritical accounting estimates, assumptions and judgements
\nThe preparation of the consolidated financial statements in conformity with IFRS requires Management to exercise its judgement
\nin the process of applying the Group\u2019s accounting policies. It also requires the use of certain critical accounting estimates and
\nassumptions. Estimates, assumptions and judgements are continually evaluated and are based on historical experience and other
\nfactors, including expectations of future events that are believed to be reasonable under the circumstances.
\nThe following is a summary of estimates and assumptions which have a material effect.
\n(1) Useful life and residual value of assets
\nThe Group reviews the useful life and residual value of its vessels at the balance sheet date and any adjustments are
\nmade on a prospective basis. Residual value is estimated as the lightweight tonnage (LWT) of each vessel multiplied by the
\nscrap steel price per LWT, referenced against historical average price. If estimates of the residual values are revised, the
\namount of depreciation charge in the future years will be changed.
\n
\n\n\n\n\n\n\n
\n(a) Basis of preparation (continued)
\n\nCritical accounting estimates, assumptions and judgements (continued)
\n(1) Useful life and residual value of assets (continued)
\nThe useful lives of the vessels are assessed periodically based on the condition of the vessels, market conditions and
\nother regulatory requirements. If the estimates of useful lives for the vessels are revised or there is a change in useful lives,
\nthe amount of depreciation charge recorded in future years will be changed.
\n(2) Impairment
\nThe Group assesses at the balance sheet dates whether there is any objective evidence or indication that the values of the
\nintangible assets, and property, plant and equipment may be impaired. If any such indication exists, the Group will estimate
\nthe recoverable amount of the asset, and write down the asset to the recoverable amount. The assessment of the recoverable
\namounts of the vessels is based on the higher of fair value less cost to sell and value-in-use calculations, with each vessel
\nbeing regarded as one cash generating unit. The recoverable amount of vessels is estimated predominantly based on
\nindependent third party broker valuations.
\nChanges to these brokers\u2019 estimates may significantly impact the impairment charges recognised and future changes may
\nlead to reversals of currently recognised impairment charges.
\n(3) Revenue recognition
\nAll voyage revenues are recognised on a percentage of completion basis. Load-to-discharge basis is used in determining
\nthe percentage of completion for all spot voyages (including voyages servicing contracts of affreightment). Under this
\nmethod, spot voyage revenue is recognised rateably over the period from the point of loading of the current voyage to the
\npoint of discharge of the current voyage.
\nManagement uses its judgement in estimating the total number of days of a voyage based on historical trends, the
\noperating capability of the vessel (speed and fuel consumption) and the distance of the trade route. Actual results may differ
\nfrom estimates.
\n(4) Physical buy and sell commodity contracts
\nThe Group estimates the fair values of the physical buy and sell commodity contracts using valuation techniques based
\non the best information available. The fair values are estimated based on observable market prices obtained from exchanges
\nand broker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs. Where
\nobservable market prices for commodity and freight prices are not available for the remaining tenure of the physical
\ncommodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n(a) Basis of preparation (continued)
\n\nCritical accounting estimates, assumptions and judgements (continued)
\n(4) Physical buy and sell commodity contracts (continued)
\nAs the fair value estimation process involves uncertainties and significant judgement over the unobservable inputs and
\nassumptions, the fair values of the physical buy and sell commodity contracts are classified under level 3.
\nSee note 22(f) for further disclosures.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
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"language": "en",
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"Tag784": {
"value": "\nThe consolidated financial statements have been prepared in accordance with IFRS accounting standards as issued by the IASB
\n(\u201cIFRS\u201d)
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag785": {
"value": "BW LPG LIMITED",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag788": {
"value": "\nCritical accounting estimates, assumptions and judgements (continued)
\n(1) Useful life and residual value of assets (continued)
\nThe useful lives of the vessels are assessed periodically based on the condition of the vessels, market conditions and
\nother regulatory requirements. If the estimates of useful lives for the vessels are revised or there is a change in useful lives,
\nthe amount of depreciation charge recorded in future years will be changed.
\n(2) Impairment
\nThe Group assesses at the balance sheet dates whether there is any objective evidence or indication that the values of the
\nintangible assets, and property, plant and equipment may be impaired. If any such indication exists, the Group will estimate
\nthe recoverable amount of the asset, and write down the asset to the recoverable amount. The assessment of the recoverable
\namounts of the vessels is based on the higher of fair value less cost to sell and value-in-use calculations, with each vessel
\nbeing regarded as one cash generating unit. The recoverable amount of vessels is estimated predominantly based on
\nindependent third party broker valuations.
\nChanges to these brokers\u2019 estimates may significantly impact the impairment charges recognised and future changes may
\nlead to reversals of currently recognised impairment charges.
\n(3) Revenue recognition
\nAll voyage revenues are recognised on a percentage of completion basis. Load-to-discharge basis is used in determining
\nthe percentage of completion for all spot voyages (including voyages servicing contracts of affreightment). Under this
\nmethod, spot voyage revenue is recognised rateably over the period from the point of loading of the current voyage to the
\npoint of discharge of the current voyage.
\nManagement uses its judgement in estimating the total number of days of a voyage based on historical trends, the
\noperating capability of the vessel (speed and fuel consumption) and the distance of the trade route. Actual results may differ
\nfrom estimates.
\n(4) Physical buy and sell commodity contracts
\nThe Group estimates the fair values of the physical buy and sell commodity contracts using valuation techniques based
\non the best information available. The fair values are estimated based on observable market prices obtained from exchanges
\nand broker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs. Where
\nobservable market prices for commodity and freight prices are not available for the remaining tenure of the physical
\ncommodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period.
\n
\n\n\n\n\n\n\nCritical accounting estimates, assumptions and judgements (continued)
\n(4) Physical buy and sell commodity contracts (continued)
\nAs the fair value estimation process involves uncertainties and significant judgement over the unobservable inputs and
\nassumptions, the fair values of the physical buy and sell commodity contracts are classified under level 3.
\nSee note 22(f) for further disclosures.
\n
\n\n\n\n\n\n",
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"Tag792": {
"value": "\n(b) Revenue and income recognition
\nRevenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course
\nof the Group\u2019s activities, net of rebates, discounts, off-hire charges and after eliminating sales within the Group.
\n(1) Rendering of services
\nRevenue from time charters accounted for as operating leases is recognised in accordance with IFRS 16 in profit or loss
\non a straight-line basis over the lease term. Apart from the lease, performance obligations include non-lease components
\nattributable to the bareboat charter and the operation of the vessel which are accounted for as service revenue under IFRS 15.
\nThis revenue is recognised \u201cover time\u201d as the customer is simultaneously receiving and consuming the benefits of the
\nservice. Revenues are allocated to each performance obligation based on its relative standalone selling price, generally
\ndetermined based on prices charged to customers. Non-lease components are not separately disclosed as they are considered
\nnot material to understand the Group operations.
\nRevenue from spot voyages is recognised rateably over the estimated length of the voyage on a load-to-discharge basis
\nwithin the respective reporting period. Voyage expenses are capitalized between the discharge port of the immediately
\nprevious cargo, or contract date if later, and the load port of the cargo to be chartered if they qualify as fulfilment costs. The
\nperformance obligations for voyage revenue are satisfied over time from when the vessel is ready at the load port to the point
\nof cargo delivery at the discharge port. No additional disclosures in relation to the incremental cost of obtaining the contract
\nand the remaining performance obligation with an original duration of one year or less are made as the Group has applied the
\npractical expedients available in the standard. Additionally, as the Group typically receives payments within one year from
\nthe start of the voyage, there are no additional disclosures made.
\nDemurrage revenue represents a variable consideration and is recognised as revenue from spot voyages based
\non percentage of completion, consistent with the basis of recognising voyage freight revenue and is assessed at a percentage
\nof the total estimated claims issued to customers. The estimation of this rate is based on the historical actual demurrage
\nrecovered over the total estimated claims issued to customers.
\n
\n\n\n\n\n\n\n
\n(b) Revenue and income recognition (continued)
\n(2) Product Services\u2009\u2014\u2009cargo sales
\nRevenue from the sale of goods is recognised at the point in time when the performance obligations have been satisfied,
\nwhich is when control of the cargo is transferred to the customer. Revenue is measured based on consideration specified in
\nthe contract with a customer, which also includes the provision of services (shipping and insurance) when goods are sold on a
\nCFR or CIF basis, which means that the Group is responsible (acts as principal) for providing shipping services, and in some
\ninstances, insurance after the date at which control of goods passes to the customer at the loading port. The Group, therefore,
\nhas separate performance obligations for freight and insurance services that are provided to facilitate the sale of commodities.
\nThe Group does not disclose sales revenue from freight and insurance services separately as these are not considered
\nnecessary in order to understand the economic impact on the Group and are analysed by the chief operation decision maker
\nwithin the \u201cProduct Services\u201d segment. The same recognition and presentation principles apply to revenues arising from
\nphysical settlement of forward sale contracts that do not meet the own use exemption. See note 2(x).
\n\n
\n\n(3) Interest income
\nInterest income is recognised on a time proportion basis using the effective interest method.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag795": {
"value": "\n
\n\n(3) Interest income
\nInterest income is recognised on a time proportion basis using the effective interest method.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag796": {
"value": "\n(3) Interest income
\nInterest income is recognised on a time proportion basis using the effective interest method.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag797": {
"value": "\n
\n(c) Group accounting
\n\n(1) Subsidiaries
\n(i) Consolidation
\nSubsidiaries are entities (including special purpose entities) over which the Group has control. The Group controls
\nan entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the
\nability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on
\nwhich control is transferred to the Group. They are de-consolidated from the date on which control ceases.
\nIn preparing the consolidated financial statements, transactions, balances and unrealised gains on transactions
\nbetween group companies are eliminated. Where necessary, adjustments are made to the financial statements of
\nsubsidiaries to ensure the consistency of accounting policies with those of the Group.
\nNon-controlling interests are part of the net results of operations and of net assets of a subsidiary attributable to the
\ninterests which are not owned directly or indirectly by the equity holders of the Company. They are shown separately in
\nthe consolidated statement of comprehensive income, statement of changes in equity and balance sheet. Total
\ncomprehensive income is attributed to the non-controlling interests based on their respective interests in a subsidiary,
\neven if this results in the non-controlling interests having a deficit balance.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n(c) Group accounting (continued)
\n\n
\n
\n(1) Subsidiaries (continued)
\n
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\nThe Group uses the acquisition method of accounting to account for business combinations.
\nThe consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets
\ntransferred, the liabilities incurred, and the equity interests issued by the Group.
\nThe consideration transferred also includes any contingent consideration arrangement and any pre-existing equity
\ninterest in the subsidiary measured at their fair value at the acquisition date.
\nIf the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously
\nheld equity interest in the acquiree is re-measured to fair value at the acquisition date, and any gains or losses arising
\nfrom such re-measurement are recognised in profit or loss.
\nAcquisition-related costs are expensed as incurred.
\nIdentifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with
\nlimited exceptions, measured initially at their fair values at the acquisition date.
\nOn an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree at the date
\nof acquisition either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net identifiable
\nassets.
\nThe excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree, and the
\nacquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair values of the identifiable net
\nassets acquired, is recorded as goodwill.
\nThe excess of: (i) fair value of the net identifiable assets acquired over the (ii) consideration transferred; the amount
\nof any non-controlling interest in the acquiree; and the acquisition-date fair value of any previous equity interest in the
\nacquiree; is recorded in the profit or loss during the period when it occurs.
\n(iii) Disposals
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results in a loss of control over the subsidiary, the
\nassets and liabilities of the subsidiary including any goodwill are derecognised. Amounts previously recognised in other
\ncomprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\nAny retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of
\nthe retained interest at the date when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n(c) Group accounting (continued)
\n\n(2) Transactions with non-controlling interests
\nChanges in the Group\u2019s ownership interest in a subsidiary that do not result in a loss of control over the subsidiary are
\naccounted for as transactions with equity owners of the Company. Any difference between the change in the carrying
\namounts of the non-controlling interest and the fair value of the consideration paid or received is recognised in a separate
\nreserve within equity attributable to the equity holders of the Company.
\n
\n\n\n\n\n\n\n\n
\n(3) Joint venture
\nA joint venture is an entity over which the Group has joint control as a result of contractual arrangements and rights to
\nthe net assets of the entity.
\nInvestment in joint ventures is accounted for in the consolidated financial statements using the equity method of
\naccounting less impairment losses, if any.
\n\n
\n\n
\n\n(i) Acquisitions
\nInvestment in a joint venture is initially recognised at cost. The cost of an acquisition is measured at the fair value of
\nthe assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly
\nattributable to the acquisition. Goodwill on joint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net assets of the joint venture and is included in the
\ncarrying amount of the investment.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n(ii) Equity method of accounting
\nUnder the equity method of accounting, the investment is initially recognised at cost and adjusted thereafter to
\nrecognise the Group\u2019s share of its joint venture\u2019s post-acquisition profits or losses in the Group\u2019s profit or loss and its
\nshare of the joint venture\u2019s other comprehensive income in the Group\u2019s other comprehensive income. Dividend received
\nor receivable from the joint venture is recognised as a reduction of the carrying amount of the investment. When the
\nGroup\u2019s share of losses in a joint venture equals to or exceeds its interest in the joint venture, the Group does not
\nrecognise further losses, unless it has incurred legal or constructive obligations to make, or has made, payments on
\nbehalf of the joint venture. If the joint venture subsequently reports profits, the Group resumes recognising its share of
\nthose profits only after its share of the profits equals the share of losses not recognised.
\nUnrealised gains on transactions between the Group and its joint venture are eliminated to the extent of the Group\u2019s
\ninterest in the joint venture. Unrealised losses are also eliminated unless the transactions provide evidence of impairment
\nof the assets transferred. The accounting policies of a joint venture are changed where necessary to ensure consistency
\nwith the accounting policies adopted by the Group.
\n(iii) Disposals
\nInvestment in joint venture is derecognised when the Group loses joint control. If the retained equity interest in the
\nformer joint venture is a financial asset, the retained equity interest is remeasured at fair value. The difference between
\nthe carrying amount of the retained interest at the date when joint control is lost, and its fair value and any proceeds on
\npartial disposal, is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag798": {
"value": "\n(1) Subsidiaries
\n(i) Consolidation
\nSubsidiaries are entities (including special purpose entities) over which the Group has control. The Group controls
\nan entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the
\nability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on
\nwhich control is transferred to the Group. They are de-consolidated from the date on which control ceases.
\nIn preparing the consolidated financial statements, transactions, balances and unrealised gains on transactions
\nbetween group companies are eliminated. Where necessary, adjustments are made to the financial statements of
\nsubsidiaries to ensure the consistency of accounting policies with those of the Group.
\nNon-controlling interests are part of the net results of operations and of net assets of a subsidiary attributable to the
\ninterests which are not owned directly or indirectly by the equity holders of the Company. They are shown separately in
\nthe consolidated statement of comprehensive income, statement of changes in equity and balance sheet. Total
\ncomprehensive income is attributed to the non-controlling interests based on their respective interests in a subsidiary,
\neven if this results in the non-controlling interests having a deficit balance.
\n
\n\n\n\n\n\n\n
\n
\n(1) Subsidiaries (continued)
\n
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\nThe Group uses the acquisition method of accounting to account for business combinations.
\nThe consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets
\ntransferred, the liabilities incurred, and the equity interests issued by the Group.
\nThe consideration transferred also includes any contingent consideration arrangement and any pre-existing equity
\ninterest in the subsidiary measured at their fair value at the acquisition date.
\nIf the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously
\nheld equity interest in the acquiree is re-measured to fair value at the acquisition date, and any gains or losses arising
\nfrom such re-measurement are recognised in profit or loss.
\nAcquisition-related costs are expensed as incurred.
\nIdentifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with
\nlimited exceptions, measured initially at their fair values at the acquisition date.
\nOn an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree at the date
\nof acquisition either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net identifiable
\nassets.
\nThe excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree, and the
\nacquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair values of the identifiable net
\nassets acquired, is recorded as goodwill.
\nThe excess of: (i) fair value of the net identifiable assets acquired over the (ii) consideration transferred; the amount
\nof any non-controlling interest in the acquiree; and the acquisition-date fair value of any previous equity interest in the
\nacquiree; is recorded in the profit or loss during the period when it occurs.
\n(iii) Disposals
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results in a loss of control over the subsidiary, the
\nassets and liabilities of the subsidiary including any goodwill are derecognised. Amounts previously recognised in other
\ncomprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\nAny retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of
\nthe retained interest at the date when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag802": {
"value": "\n
\n\n
\n\n(ii) Acquisitions
\nThe Group uses the acquisition method of accounting to account for business combinations.
\nThe consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets
\ntransferred, the liabilities incurred, and the equity interests issued by the Group.
\nThe consideration transferred also includes any contingent consideration arrangement and any pre-existing equity
\ninterest in the subsidiary measured at their fair value at the acquisition date.
\nIf the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously
\nheld equity interest in the acquiree is re-measured to fair value at the acquisition date, and any gains or losses arising
\nfrom such re-measurement are recognised in profit or loss.
\nAcquisition-related costs are expensed as incurred.
\nIdentifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with
\nlimited exceptions, measured initially at their fair values at the acquisition date.
\nOn an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree at the date
\nof acquisition either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net identifiable
\nassets.
\nThe excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree, and the
\nacquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair values of the identifiable net
\nassets acquired, is recorded as goodwill.
\nThe excess of: (i) fair value of the net identifiable assets acquired over the (ii) consideration transferred; the amount
\nof any non-controlling interest in the acquiree; and the acquisition-date fair value of any previous equity interest in the
\nacquiree; is recorded in the profit or loss during the period when it occurs.
\n(iii) Disposals
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results in a loss of control over the subsidiary, the
\nassets and liabilities of the subsidiary including any goodwill are derecognised. Amounts previously recognised in other
\ncomprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\nAny retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of
\nthe retained interest at the date when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n(i) Acquisitions
\nInvestment in a joint venture is initially recognised at cost. The cost of an acquisition is measured at the fair value of
\nthe assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly
\nattributable to the acquisition. Goodwill on joint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net assets of the joint venture and is included in the
\ncarrying amount of the investment.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag803": {
"value": "\n
\n\n(ii) Acquisitions
\nThe Group uses the acquisition method of accounting to account for business combinations.
\nThe consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets
\ntransferred, the liabilities incurred, and the equity interests issued by the Group.
\nThe consideration transferred also includes any contingent consideration arrangement and any pre-existing equity
\ninterest in the subsidiary measured at their fair value at the acquisition date.
\nIf the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously
\nheld equity interest in the acquiree is re-measured to fair value at the acquisition date, and any gains or losses arising
\nfrom such re-measurement are recognised in profit or loss.
\nAcquisition-related costs are expensed as incurred.
\nIdentifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with
\nlimited exceptions, measured initially at their fair values at the acquisition date.
\nOn an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree at the date
\nof acquisition either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net identifiable
\nassets.
\nThe excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree, and the
\nacquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair values of the identifiable net
\nassets acquired, is recorded as goodwill.
\nThe excess of: (i) fair value of the net identifiable assets acquired over the (ii) consideration transferred; the amount
\nof any non-controlling interest in the acquiree; and the acquisition-date fair value of any previous equity interest in the
\nacquiree; is recorded in the profit or loss during the period when it occurs.
\n(iii) Disposals
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results in a loss of control over the subsidiary, the
\nassets and liabilities of the subsidiary including any goodwill are derecognised. Amounts previously recognised in other
\ncomprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\nAny retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of
\nthe retained interest at the date when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n(i) Acquisitions
\nInvestment in a joint venture is initially recognised at cost. The cost of an acquisition is measured at the fair value of
\nthe assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly
\nattributable to the acquisition. Goodwill on joint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net assets of the joint venture and is included in the
\ncarrying amount of the investment.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag804": {
"value": "\n(ii) Acquisitions
\nThe Group uses the acquisition method of accounting to account for business combinations.
\nThe consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets
\ntransferred, the liabilities incurred, and the equity interests issued by the Group.
\nThe consideration transferred also includes any contingent consideration arrangement and any pre-existing equity
\ninterest in the subsidiary measured at their fair value at the acquisition date.
\nIf the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously
\nheld equity interest in the acquiree is re-measured to fair value at the acquisition date, and any gains or losses arising
\nfrom such re-measurement are recognised in profit or loss.
\nAcquisition-related costs are expensed as incurred.
\nIdentifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with
\nlimited exceptions, measured initially at their fair values at the acquisition date.
\nOn an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree at the date
\nof acquisition either at fair value or at the non-controlling interest\u2019s proportionate share of the acquiree\u2019s net identifiable
\nassets.
\nThe excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree, and the
\nacquisition-date fair value of any previous equity interest in the acquiree over (ii) the fair values of the identifiable net
\nassets acquired, is recorded as goodwill.
\nThe excess of: (i) fair value of the net identifiable assets acquired over the (ii) consideration transferred; the amount
\nof any non-controlling interest in the acquiree; and the acquisition-date fair value of any previous equity interest in the
\nacquiree; is recorded in the profit or loss during the period when it occurs.
\n(iii) Disposals
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results in a loss of control over the subsidiary, the
\nassets and liabilities of the subsidiary including any goodwill are derecognised. Amounts previously recognised in other
\ncomprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\nAny retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of
\nthe retained interest at the date when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n(i) Acquisitions
\nInvestment in a joint venture is initially recognised at cost. The cost of an acquisition is measured at the fair value of
\nthe assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly
\nattributable to the acquisition. Goodwill on joint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net assets of the joint venture and is included in the
\ncarrying amount of the investment.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag807": {
"value": "\n(2) Transactions with non-controlling interests
\nChanges in the Group\u2019s ownership interest in a subsidiary that do not result in a loss of control over the subsidiary are
\naccounted for as transactions with equity owners of the Company. Any difference between the change in the carrying
\namounts of the non-controlling interest and the fair value of the consideration paid or received is recognised in a separate
\nreserve within equity attributable to the equity holders of the Company.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag808": {
"value": "\n
\n(3) Joint venture
\nA joint venture is an entity over which the Group has joint control as a result of contractual arrangements and rights to
\nthe net assets of the entity.
\nInvestment in joint ventures is accounted for in the consolidated financial statements using the equity method of
\naccounting less impairment losses, if any.
\n\n
\n\n
\n\n(i) Acquisitions
\nInvestment in a joint venture is initially recognised at cost. The cost of an acquisition is measured at the fair value of
\nthe assets given, equity instruments issued or liabilities incurred or assumed at the date of exchange, plus costs directly
\nattributable to the acquisition. Goodwill on joint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net assets of the joint venture and is included in the
\ncarrying amount of the investment.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n(ii) Equity method of accounting
\nUnder the equity method of accounting, the investment is initially recognised at cost and adjusted thereafter to
\nrecognise the Group\u2019s share of its joint venture\u2019s post-acquisition profits or losses in the Group\u2019s profit or loss and its
\nshare of the joint venture\u2019s other comprehensive income in the Group\u2019s other comprehensive income. Dividend received
\nor receivable from the joint venture is recognised as a reduction of the carrying amount of the investment. When the
\nGroup\u2019s share of losses in a joint venture equals to or exceeds its interest in the joint venture, the Group does not
\nrecognise further losses, unless it has incurred legal or constructive obligations to make, or has made, payments on
\nbehalf of the joint venture. If the joint venture subsequently reports profits, the Group resumes recognising its share of
\nthose profits only after its share of the profits equals the share of losses not recognised.
\nUnrealised gains on transactions between the Group and its joint venture are eliminated to the extent of the Group\u2019s
\ninterest in the joint venture. Unrealised losses are also eliminated unless the transactions provide evidence of impairment
\nof the assets transferred. The accounting policies of a joint venture are changed where necessary to ensure consistency
\nwith the accounting policies adopted by the Group.
\n(iii) Disposals
\nInvestment in joint venture is derecognised when the Group loses joint control. If the retained equity interest in the
\nformer joint venture is a financial asset, the retained equity interest is remeasured at fair value. The difference between
\nthe carrying amount of the retained interest at the date when joint control is lost, and its fair value and any proceeds on
\npartial disposal, is recognised in profit or loss.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag813": {
"value": "\n
\n
\n(d) Property, plant and equipment
\n(1) Measurement
\n(i) Property, plant and equipment are initially recognised at cost and subsequently carried at cost less accumulated
\ndepreciation and accumulated impairment losses (note 2(e)).
\n(ii) The cost of an item of property, plant and equipment initially recognised includes expenditure that is directly attributable
\nto the acquisition of the items. Dismantlement, removal or restoration costs are included as part of the cost of property,
\nplant and equipment if the obligation for dismantlement, removal or restoration is incurred as a consequence of acquiring
\nor using the asset.
\n(iii) If significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as
\nseparate components of property, plant and equipment.
\n\n(2) Depreciation
\n(i) Depreciation on property, plant and equipment is calculated using a straight-line method to allocate their depreciable
\namounts over their estimated useful lives as follows:
\n\n
\n\n\n| Vessels | \n25 years | \n\n\n
\n\n| Dry docking/Scrubbers | \n2.5\u2009\u2013\u20095 years | \n\n\n
\n\n| Furniture and fixtures | \n3\u2009\u2013\u20095 years | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n
\n
\nThe residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed,
\nand adjusted as appropriate, at least annually. The effects of any revision in estimate are recognised in profit or loss when
\nthe changes arise.
\n(ii) Significant components of individual assets are assessed and if a component has a useful life that is different from the
\nremainder of that asset, that component is depreciated separately. The remaining carrying amount of the old component
\nas a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n\n
\n\n(3) Subsequent expenditure
\nSubsequent expenditure relating to property, plant and equipment, including drydocking and replacing a significant
\ncomponent, that has already been recognised, is added to the carrying amount of the asset only when it is probable that future
\neconomic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other
\nrepair and maintenance expenses are recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n(4) Disposal
\nOn disposal of an item of property, plant and equipment, the difference between the net disposal proceeds and its
\ncarrying amount is recognised in profit or loss.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag814": {
"value": "\n(2) Depreciation
\n(i) Depreciation on property, plant and equipment is calculated using a straight-line method to allocate their depreciable
\namounts over their estimated useful lives as follows:
\n\n
\n\n\n| Vessels | \n25 years | \n\n\n
\n\n| Dry docking/Scrubbers | \n2.5\u2009\u2013\u20095 years | \n\n\n
\n\n| Furniture and fixtures | \n3\u2009\u2013\u20095 years | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n
\n
\nThe residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed,
\nand adjusted as appropriate, at least annually. The effects of any revision in estimate are recognised in profit or loss when
\nthe changes arise.
\n(ii) Significant components of individual assets are assessed and if a component has a useful life that is different from the
\nremainder of that asset, that component is depreciated separately. The remaining carrying amount of the old component
\nas a result of a replacement will be written off to profit or loss.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag815": {
"value": "\n(3) Subsequent expenditure
\nSubsequent expenditure relating to property, plant and equipment, including drydocking and replacing a significant
\ncomponent, that has already been recognised, is added to the carrying amount of the asset only when it is probable that future
\neconomic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other
\nrepair and maintenance expenses are recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag817": {
"value": "\n
\n\n(e) Impairment of non-financial assets
\nIntangible assets with finite lives, property, plant and equipment and investment in a joint venture are tested for impairment
\nwhenever there is any objective evidence or an indication that these assets may be impaired.
\nFor the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and value-in-use) is
\ndetermined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other
\nassets. If this is the case, the recoverable amount is determined for the cash-generating unit (\u201cCGU\u201d) to which the asset belongs.
\nIf the recoverable amount of the asset is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU)
\nis reduced to its recoverable amount. The difference between the carrying amount and recoverable amount is recognised as an
\nimpairment loss in profit or loss.
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change in the estimates used to determine
\nthe asset\u2019s (or CGU\u2019s) recoverable amount since the last impairment loss was recognised. The carrying amount of this asset (or CGU)
\nis increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been
\ndetermined (net of accumulated depreciation) had no impairment loss been recognised for the asset (or CGU) in prior years. A reversal
\nof impairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag818": {
"value": "\n(e) Impairment of non-financial assets
\nIntangible assets with finite lives, property, plant and equipment and investment in a joint venture are tested for impairment
\nwhenever there is any objective evidence or an indication that these assets may be impaired.
\nFor the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair value less cost to sell and value-in-use) is
\ndetermined on an individual asset basis unless the asset does not generate cash flows that are largely independent of those from other
\nassets. If this is the case, the recoverable amount is determined for the cash-generating unit (\u201cCGU\u201d) to which the asset belongs.
\nIf the recoverable amount of the asset is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU)
\nis reduced to its recoverable amount. The difference between the carrying amount and recoverable amount is recognised as an
\nimpairment loss in profit or loss.
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change in the estimates used to determine
\nthe asset\u2019s (or CGU\u2019s) recoverable amount since the last impairment loss was recognised. The carrying amount of this asset (or CGU)
\nis increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been
\ndetermined (net of accumulated depreciation) had no impairment loss been recognised for the asset (or CGU) in prior years. A reversal
\nof impairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag819": {
"value": "\n
\n\n(f) Derivative financial instruments and hedging activities
\nA derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently
\ncarried at its fair value. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a
\nhedge instrument, and if so, the nature of the item being hedged. The Group designates each hedge as either: (a) fair value hedge or
\n(b) cash flow hedge.
\nFor derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses
\nare recognised in profit or loss as derivative gain/(loss) when the change arises.
\nAt the inception of the transaction, the Group documents the relationship between the hedging instruments and hedged items as
\nwell as, the risk management objective and strategies for undertaking various hedging transactions. The Group also documents its
\nassessment, both at hedge inception and on an ongoing basis, of whether the derivatives designated as hedging instruments are highly
\neffective in offsetting changes in fair value or cash flows of the hedged items.
\nHedge effectiveness is determined at the inception of the hedging relationship, and through periodic prospective effectiveness
\nassessments to ensure that an economic relationship exists between the hedged item and hedging instrument.
\nThe Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the
\nhedged item, and so a qualitative assessment of effectiveness is performed. If changes in circumstances affect the terms of the hedged
\nitem such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the
\nhypothetical derivative method to assess effectiveness.
\nThe carrying amount of a derivative designated as a hedge is presented as a non-current asset or liability if the remaining expected
\nlife of the hedged item is more than 12 months, and as a current asset or liability if the remaining expected life of the hedged item is
\nless than 12 months. The fair value of a trading derivative is classified as a current asset or liability.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n(f) Derivative financial instruments and hedging activities (continued)
\nThe fair value of interest rate swaps, forward bunker swaps and forward freight agreements represent the amounts estimated by
\nbanks or brokers that the Group will receive or pay to terminate the derivatives at the balance sheet date.
\nHedges directly affected by interest rate benchmark reform.
\nPhase 2 amendments: Replacement of benchmark interest rates\u2009\u2014\u2009when there is no longer uncertainty arising from interest rate
\nbenchmark reform
\nThe Group amends the description of the hedging instrument only if the following conditions are met:
\n\u2014 it makes a change required by interest rate benchmark reform by changing the basis for determining the contractual cash
\nflows of the hedging instrument or using another approach that is economically equivalent to changing the basis for
\ndetermining the contractual cash flows of the original hedging instrument; and
\n\u2014 the original hedging instrument is not derecognised.
\nThese amendments in the formal hedge documentation do not constitute the discontinuation of the hedging relationship or the
\ndesignation of a new hedging relationship.
\nIf other changes are made in addition to those changes required by the interest rate benchmark reform described above, then the
\nGroup first considers whether those additional changes result in the discontinuation of the hedge accounting relationship. If the
\nadditional changes do not result in discontinuation of the hedge accounting relationship, then the Group amends the formal hedge
\ndocumentation for changes required by interest rate benchmark reform as mentioned above.
\n(1) Interest rate swaps
\nThe Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on
\nits borrowings. These contracts entitle the Group to receive interest at floating rates on notional principal amounts and oblige
\nthe Group to pay interest at fixed rates on the same notional principal amounts, thus allowing the Group to raise borrowings
\nat floating rates and swap them into fixed rates. The Group hedges up to 75% of its floating rate borrowings and the hedged
\nitem is identified as a proportion of the outstanding amount of the borrowings. As all critical terms matched during the year,
\nthe economic relationship was assessed to be 100% effective.
\nThe fair value changes on the effective portion of interest rate swaps designated as cash flow hedges are recognised in
\nother comprehensive income, accumulated in the fair value reserve, and reclassified to profit or loss when the hedged interest
\nexpense on the borrowings is recognised in profit or loss. The fair value changes on the ineffective portion of interest swaps
\nare recognised immediately in profit or loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n(f) Derivative financial instruments and hedging activities (continued)
\n(2) Forward bunker swaps
\nThe Group has entered into forward bunker swaps that are cash flow hedges for the Group\u2019s exposure to cash flow
\nvariability for its forecasted bunker purchases. These contracts entitle the Group to receive bunker at floating rates and oblige
\nthe Group to pay for bunker at fixed prices, or in some contracts to pay a fixed incremental spread (between high and low
\nsulphur fuel oil) for low sulphur fuel oil. It was assessed that the economic relationship between the forward bunker swaps
\nand the hedged item was effective as the critical terms match.
\nThe fair value changes on the effective portion of the forward bunker swaps designated as cash flow hedges are
\nrecognised in other comprehensive income. Amounts accumulated in equity are reclassified in the periods when the hedged
\nitem affects profit or loss.
\n(3) Forward freight agreements (FFAs)
\nThe Group has entered into FFAs that are cash flow hedges for the Group\u2019s exposure to cash flow variability, for its
\nforecasted freight earnings. These contracts entitle the Group to receive fixed freight rates and oblige the Group to pay
\nfloating freight rates for the volumes transacted. This effectively hedges the forecasted freight revenue contracted at future
\nmarket freight rates. It was assessed that the economic relationship between the FFAs and the hedged item was effective as
\nthe critical terms match.
\nThe fair value changes on the effective portion of the FFAs designated as cash flow hedges are recognised in other
\ncomprehensive income. Amounts accumulated in equity are reclassified in the periods when the hedged item affects profit or
\nloss.
\n(4) Commodity contracts derivatives
\nCommodity contract derivatives comprise physical buy and sell commodity contracts measured at fair value through
\nprofit or loss, and exchange-traded commodity futures.
\nThe fair values of the physical buy and sell commodity contracts are estimated using valuation techniques based on the
\nbest information available. The fair values are estimated based on observable market prices obtained from exchanges and
\nbroker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs. Where
\nobservable market prices for commodity and freight prices are not available for the remaining tenure of the physical
\ncommodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period. The fair values of exchange-traded commodity futures are
\ndetermined using forward commodity indices at the balance sheet date.
\nThe Group did not adopt hedge accounting for these contracts.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n(f) Derivative financial instruments and hedging activities (continued)
\n(5) Non-derivative financial asset
\nThe Group has designated the foreign currency risk component of a foreign denominated cash balance as a cash flow
\nhedge against the Group\u2019s commitment for the exercise of a purchase option on its time charter in lease contract which is
\ndenominated in the same foreign currency. This effectively hedges the forecasted purchase price at a fixed USD amount from
\nthe date of designation of the hedge. It was assessed that the economic relationship between the hedging instrument and the
\nhedged item was effective as the critical terms match.
\nThe fair value changes on the effective portion of the foreign currency risk component of the foreign denominated cash
\nbalance designated as cash flow hedges are recognised in other comprehensive income. Amounts accumulated in equity are
\nreclassified into the cost of the asset upon payment of the purchase option.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag820": {
"value": "\n(f) Derivative financial instruments and hedging activities
\nA derivative financial instrument is initially recognised at its fair value on the date the contract is entered into and is subsequently
\ncarried at its fair value. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a
\nhedge instrument, and if so, the nature of the item being hedged. The Group designates each hedge as either: (a) fair value hedge or
\n(b) cash flow hedge.
\nFor derivative financial instruments that are not designated or do not qualify for hedge accounting, any fair value gains or losses
\nare recognised in profit or loss as derivative gain/(loss) when the change arises.
\nAt the inception of the transaction, the Group documents the relationship between the hedging instruments and hedged items as
\nwell as, the risk management objective and strategies for undertaking various hedging transactions. The Group also documents its
\nassessment, both at hedge inception and on an ongoing basis, of whether the derivatives designated as hedging instruments are highly
\neffective in offsetting changes in fair value or cash flows of the hedged items.
\nHedge effectiveness is determined at the inception of the hedging relationship, and through periodic prospective effectiveness
\nassessments to ensure that an economic relationship exists between the hedged item and hedging instrument.
\nThe Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the
\nhedged item, and so a qualitative assessment of effectiveness is performed. If changes in circumstances affect the terms of the hedged
\nitem such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the
\nhypothetical derivative method to assess effectiveness.
\nThe carrying amount of a derivative designated as a hedge is presented as a non-current asset or liability if the remaining expected
\nlife of the hedged item is more than 12 months, and as a current asset or liability if the remaining expected life of the hedged item is
\nless than 12 months. The fair value of a trading derivative is classified as a current asset or liability.
\n
\n\n\n\n\n\n\n(f) Derivative financial instruments and hedging activities (continued)
\nThe fair value of interest rate swaps, forward bunker swaps and forward freight agreements represent the amounts estimated by
\nbanks or brokers that the Group will receive or pay to terminate the derivatives at the balance sheet date.
\nHedges directly affected by interest rate benchmark reform.
\nPhase 2 amendments: Replacement of benchmark interest rates\u2009\u2014\u2009when there is no longer uncertainty arising from interest rate
\nbenchmark reform
\nThe Group amends the description of the hedging instrument only if the following conditions are met:
\n\u2014 it makes a change required by interest rate benchmark reform by changing the basis for determining the contractual cash
\nflows of the hedging instrument or using another approach that is economically equivalent to changing the basis for
\ndetermining the contractual cash flows of the original hedging instrument; and
\n\u2014 the original hedging instrument is not derecognised.
\nThese amendments in the formal hedge documentation do not constitute the discontinuation of the hedging relationship or the
\ndesignation of a new hedging relationship.
\nIf other changes are made in addition to those changes required by the interest rate benchmark reform described above, then the
\nGroup first considers whether those additional changes result in the discontinuation of the hedge accounting relationship. If the
\nadditional changes do not result in discontinuation of the hedge accounting relationship, then the Group amends the formal hedge
\ndocumentation for changes required by interest rate benchmark reform as mentioned above.
\n(1) Interest rate swaps
\nThe Group has entered into interest rate swaps that are cash flow hedges for the Group\u2019s exposure to interest rate risk on
\nits borrowings. These contracts entitle the Group to receive interest at floating rates on notional principal amounts and oblige
\nthe Group to pay interest at fixed rates on the same notional principal amounts, thus allowing the Group to raise borrowings
\nat floating rates and swap them into fixed rates. The Group hedges up to 75% of its floating rate borrowings and the hedged
\nitem is identified as a proportion of the outstanding amount of the borrowings. As all critical terms matched during the year,
\nthe economic relationship was assessed to be 100% effective.
\nThe fair value changes on the effective portion of interest rate swaps designated as cash flow hedges are recognised in
\nother comprehensive income, accumulated in the fair value reserve, and reclassified to profit or loss when the hedged interest
\nexpense on the borrowings is recognised in profit or loss. The fair value changes on the ineffective portion of interest swaps
\nare recognised immediately in profit or loss.
\n
\n\n\n\n\n\n\n(f) Derivative financial instruments and hedging activities (continued)
\n(2) Forward bunker swaps
\nThe Group has entered into forward bunker swaps that are cash flow hedges for the Group\u2019s exposure to cash flow
\nvariability for its forecasted bunker purchases. These contracts entitle the Group to receive bunker at floating rates and oblige
\nthe Group to pay for bunker at fixed prices, or in some contracts to pay a fixed incremental spread (between high and low
\nsulphur fuel oil) for low sulphur fuel oil. It was assessed that the economic relationship between the forward bunker swaps
\nand the hedged item was effective as the critical terms match.
\nThe fair value changes on the effective portion of the forward bunker swaps designated as cash flow hedges are
\nrecognised in other comprehensive income. Amounts accumulated in equity are reclassified in the periods when the hedged
\nitem affects profit or loss.
\n(3) Forward freight agreements (FFAs)
\nThe Group has entered into FFAs that are cash flow hedges for the Group\u2019s exposure to cash flow variability, for its
\nforecasted freight earnings. These contracts entitle the Group to receive fixed freight rates and oblige the Group to pay
\nfloating freight rates for the volumes transacted. This effectively hedges the forecasted freight revenue contracted at future
\nmarket freight rates. It was assessed that the economic relationship between the FFAs and the hedged item was effective as
\nthe critical terms match.
\nThe fair value changes on the effective portion of the FFAs designated as cash flow hedges are recognised in other
\ncomprehensive income. Amounts accumulated in equity are reclassified in the periods when the hedged item affects profit or
\nloss.
\n(4) Commodity contracts derivatives
\nCommodity contract derivatives comprise physical buy and sell commodity contracts measured at fair value through
\nprofit or loss, and exchange-traded commodity futures.
\nThe fair values of the physical buy and sell commodity contracts are estimated using valuation techniques based on the
\nbest information available. The fair values are estimated based on observable market prices obtained from exchanges and
\nbroker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs. Where
\nobservable market prices for commodity and freight prices are not available for the remaining tenure of the physical
\ncommodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period. The fair values of exchange-traded commodity futures are
\ndetermined using forward commodity indices at the balance sheet date.
\nThe Group did not adopt hedge accounting for these contracts.
\n
\n\n\n\n\n\n\n(f) Derivative financial instruments and hedging activities (continued)
\n(5) Non-derivative financial asset
\nThe Group has designated the foreign currency risk component of a foreign denominated cash balance as a cash flow
\nhedge against the Group\u2019s commitment for the exercise of a purchase option on its time charter in lease contract which is
\ndenominated in the same foreign currency. This effectively hedges the forecasted purchase price at a fixed USD amount from
\nthe date of designation of the hedge. It was assessed that the economic relationship between the hedging instrument and the
\nhedged item was effective as the critical terms match.
\nThe fair value changes on the effective portion of the foreign currency risk component of the foreign denominated cash
\nbalance designated as cash flow hedges are recognised in other comprehensive income. Amounts accumulated in equity are
\nreclassified into the cost of the asset upon payment of the purchase option.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag830": {
"value": "\n(g) Financial assets
\n(1) Financial assets at amortised cost
\nA financial asset is measured at amortised cost if it meets both of the following conditions and is not designated as at
\nFVTPL:
\n\u2014 it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
\n\u2014 its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on
\nthe principal amount outstanding.
\nThe Group\u2019s financial assets at amortised costs, are presented as \u201cfinance lease receivables\u201d (note 10) \u201ctrade and other
\nreceivables\u201d (note 12) and \u201ccash and cash equivalents\u201d (note 15) in the consolidated balance sheet.
\nThese financial assets are initially recognised at their fair values plus transaction costs and subsequently carried at
\namortised cost using the effective interest method, less accumulated impairment losses.
\nThe Group managed these groups of financial assets by collecting the contractual cash flow and these cash flows
\nrepresent solely payment of principal and interest. Accordingly, these groups of financial assets are measured at amortised
\ncost subsequent to initial recognition.
\nThe Group assesses on a forward-looking basis the expected credit losses (ECLs) associated with these groups of
\nfinancial assets.
\nFor trade receivables, finance lease receivables and other receivables\u2009\u2014\u2009related party, the Group applied the simplified
\napproach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the
\nreceivables.
\nFor cash and cash equivalents, the general 3 stage approach is applied. Credit loss allowance is based on 12-month ECL
\nif there is no significant increase in credit risk since the initial recognition of the assets. If there is a significant increase in
\ncredit risk since initial recognition, lifetime ECL will be calculated and recognised.
\n
\n\n\n\n\n\n\n
\n
\n(g) Financial assets (continued)
\n(1) Financial assets at amortised cost (continued)
\nWhen determining whether the credit risk of a financial instrument has increased significantly since initial recognition
\nand when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available
\nwithout undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s
\nhistorical experience and informed credit assessment and includes forward-looking information.
\nThe Group considers a financial asset to be in default when:
\n\u2014 the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions
\nsuch as realising security (if any is held); or
\n\u2014 the financial asset is more than 90 days past due.
\nWhen the asset becomes uncollectible, it is written off against the allowance amount. Subsequent recoveries of amounts
\npreviously written off are recognised against the same line item in profit or loss.
\nThe impairment allowance is reduced through profit or loss in a subsequent period by the amount of ECL reversal that is
\nrequired to adjust the loss allowance to the amount that is required to be recognised at the reporting date.
\nThese assets are presented as current assets except for those that are expected to be realised later than 12 months after the
\nbalance sheet date, which are presented as non-current assets.
\n\nThe Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or
\nit transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards
\nof ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the
\nrisks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(2) Equity Investments
\n
\nEquity investments are initially recognised at its fair value. Transaction costs are expensed in profit or loss.
\n(i) The Group subsequently measures all its equity investments at their fair values. Equity investments are classified as fair
\nvalue through profit or loss (\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss in the period in
\nwhich the changes arise, except for those equity securities which are not held for trading. The Group has irrevocable
\nelected to recognise changes in fair value of equity securities not held for trading in other comprehensive income as these
\nare strategic investments and the Group considers this to be more relevant. Movements in fair values of investments
\nclassified as fair value through other comprehensive income (\u201cFVOCI\u201d) are presented in other comprehensive income.
\nDividends from equity investments are recognised in profit or loss as \u201cdividend income\u201d.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(g) Financial assets (continued)
\n\n(2) Equity Investments (continued)
\n(ii) On disposal of an equity investment, the difference between the carrying amount and sales proceed is recognised in
\nprofit or loss if there was no election made to recognise fair value changes in other comprehensive income. If there was
\nan election made, any difference between the carrying amount and sales proceed amount would be recognised in other
\ncomprehensive income and transferred to retained profits along with the amount previously recognised in other
\ncomprehensive income relating to that asset.
\n(iii) The Group subsequently measures all its equity investments at their fair values. Equity investments are classified as fair
\nvalue through profit or loss (\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss in the period in
\nwhich the changes arise, except for those equity securities which are not held for trading. The Group has irrevocable
\nelected to recognise changes in fair value of equity securities not held for trading in other comprehensive income as these
\nare strategic investments and the Group considers this to be more relevant. Movements in fair values of investments
\nclassified as fair value through other comprehensive income (\u201cFVOCI\u201d) are presented in other comprehensive income.
\nDividends from equity investments are recognised in profit or loss as \u201cdividend income\u201d.
\n(iv) On disposal of an equity investment, the difference between the carrying amount and sales proceed is recognised in
\nprofit or loss if there was no election made to recognise fair value changes in other comprehensive income. If there was
\nan election made, any difference between the carrying amount and sales proceed amount would be recognised in other
\ncomprehensive income and transferred to retained profits along with the amount previously recognised in other
\ncomprehensive income relating to that asset.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag849": {
"value": "\nThe Group derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or
\nit transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards
\nof ownership of the financial asset are transferred or in which the Group neither transfers nor retains substantially all of the
\nrisks and rewards of ownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag850": {
"value": "\n(2) Equity Investments
\n
\nEquity investments are initially recognised at its fair value. Transaction costs are expensed in profit or loss.
\n(i) The Group subsequently measures all its equity investments at their fair values. Equity investments are classified as fair
\nvalue through profit or loss (\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss in the period in
\nwhich the changes arise, except for those equity securities which are not held for trading. The Group has irrevocable
\nelected to recognise changes in fair value of equity securities not held for trading in other comprehensive income as these
\nare strategic investments and the Group considers this to be more relevant. Movements in fair values of investments
\nclassified as fair value through other comprehensive income (\u201cFVOCI\u201d) are presented in other comprehensive income.
\nDividends from equity investments are recognised in profit or loss as \u201cdividend income\u201d.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(2) Equity Investments (continued)
\n(ii) On disposal of an equity investment, the difference between the carrying amount and sales proceed is recognised in
\nprofit or loss if there was no election made to recognise fair value changes in other comprehensive income. If there was
\nan election made, any difference between the carrying amount and sales proceed amount would be recognised in other
\ncomprehensive income and transferred to retained profits along with the amount previously recognised in other
\ncomprehensive income relating to that asset.
\n(iii) The Group subsequently measures all its equity investments at their fair values. Equity investments are classified as fair
\nvalue through profit or loss (\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss in the period in
\nwhich the changes arise, except for those equity securities which are not held for trading. The Group has irrevocable
\nelected to recognise changes in fair value of equity securities not held for trading in other comprehensive income as these
\nare strategic investments and the Group considers this to be more relevant. Movements in fair values of investments
\nclassified as fair value through other comprehensive income (\u201cFVOCI\u201d) are presented in other comprehensive income.
\nDividends from equity investments are recognised in profit or loss as \u201cdividend income\u201d.
\n(iv) On disposal of an equity investment, the difference between the carrying amount and sales proceed is recognised in
\nprofit or loss if there was no election made to recognise fair value changes in other comprehensive income. If there was
\nan election made, any difference between the carrying amount and sales proceed amount would be recognised in other
\ncomprehensive income and transferred to retained profits along with the amount previously recognised in other
\ncomprehensive income relating to that asset.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag896": {
"value": "\n(h) Borrowings
\nBorrowings are initially recognised at fair value, net of transaction costs incurred, and subsequently stated at amortised cost. Any
\ndifference between the proceeds (net of transaction costs) and the redemption value is taken to profit or loss over the period of the
\nborrowings using the effective interest method.
\nBorrowings are presented as current liabilities in the consolidated balance sheet unless the Group has an unconditional right to
\ndefer settlement of the liability for at least 12 months after the balance sheet date, in which case they are presented as non-current
\nliabilities.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag897": {
"value": "\n(i) Borrowing costs
\nBorrowing costs are recognised in the profit and loss using the effective interest method except for those costs that are directly
\nattributable to the construction of vessels. This includes those costs on borrowings acquired specifically for the construction of vessels,
\nas well as those in relation to general borrowings used to finance the construction of vessels.
\nBorrowing costs on borrowings acquired specifically for the construction of vessels are capitalised in the cost of the vessel under
\nconstruction during the period of construction until the Group takes delivery of the vessels. Borrowing costs on general borrowings are
\ncapitalised by applying a capitalisation rate to the construction expenditures that are financed by general borrowings.
\n
\n\n\n(i) Borrowing costs (continued)
\nThe basis for determining the contractual cash flows of the borrowing may be modified as required by the IBOR reform. A
\nchange in the basis for determining the contractual cash flows is required by interest rate benchmark reform if the following conditions
\nare met:
\n\u2014 the change is necessary as a direct consequence of the reform; and
\n\u2014 the new basis for determining the contractual cash flows is economically equivalent to the previous basis\u2009\u2014\u2009i.e. the basis
\nimmediately before the change.
\nFor this purpose, the Group updated the effective interest rate of the borrowing to reflect the change that is required.
\nIf other changes are made in addition to those changes required by interest rate benchmark reform described above, then the
\nGroup first updated the effective interest rate of the borrowing to reflect the change that is required by interest rate benchmark reform.
\nThen the Group applied the policies on accounting for modification to the additional changes.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag853": {
"value": "\n(j) Trade and other payables
\nTrade and other payables represent liabilities to pay for goods or services provided to the Group prior to the end of the
\nfinancial year which are unpaid. Trade and other payables are classified as current liabilities if payment is due within one year or less.
\nIf not, they are presented as non-current liabilities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag854": {
"value": "\n(k) Leases
\n(1) As a lessee:
\nAt the inception of the contract, the Group assesses if the contract contains a lease. A contract contains a lease if the
\ncontract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
\nReassessment is only required when the terms and conditions of the contract are changed.
\nThe Group recognises a right-of-use asset and lease liability at the lease commencement date. Right-of-use assets are
\nmeasured at cost which comprises the initial measurement of lease liabilities adjusted for any lease payments made at or
\nbefore the commencement date and lease incentive received. Any initial direct costs that would not have been incurred if the
\nlease had not been obtained are added to the carrying amount of the right-of-use assets.
\nThe right-of-use assets are subsequently carried at cost less accumulated depreciation and accumulated impairment
\nlosses (note 2(e)). Depreciation is calculated on straight-line method from the commencement date to the end of the lease
\nterm, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or it is reasonably
\ncertain that the Group will exercise a purchase option. In that case, the right-of-use asset will be depreciated over the useful
\nlife of the underlying asset, which is determined on the same basis as those of property and equipment.
\nRight-of-use assets are presented within \u201cRight-of-use assets (vessels)\u201d.
\nThe lease liability is initially measured at the present value of the lease payments that are not paid at the commencement
\ndate, discounted using the interest rate implicit in the lease, or if that rate cannot be readily determined, the Group\u2019s
\nincremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(k) Leases (continued)
\n(1) As a lessee: (continued)
\nLease payments included in the measurement of the lease liability comprise the following:
\n\u2014 fixed payments, including in-substance fixed payments;
\n\u2014 variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the
\ncommencement date;
\n\u2014 amounts expected to be payable under a residual value guarantee; and
\n\u2014 the exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an
\noptional renewal period if the Group is reasonably certain to exercise an extension option, and penalties for early
\ntermination of a lease unless the Group is reasonably certain not to terminate early.
\nThe lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a
\nchange in future lease payments arising from a change in an index or rate, if there is a change in the Group\u2019s estimate of the
\namount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will
\nexercise a purchase, extension, or termination option or if there is a revised in-substance fixed lease payment.
\nWhen the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the
\nright-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.
\nVariable lease payments not dependent on an index or rate and lease payments arising from leases with lease terms less
\nthan 12 months are recognised as an expense as incurred, or on a straight-line basis over the lease term and presented within
\n\u201ccharter hire expenses\u201d.
\nPayments made in relation to the non-lease components of the leases are recognised as an expense on a straight-line basis
\nover the lease term.
\n(2) As a lessor:
\nThe Group time charters vessels to non-related parties under lease agreements. The leases have varying terms.
\nLessor\u2009\u2014\u2009Finance leases
\nLeases where the Group has transferred substantially all risks and rewards incidental to ownership of the leased assets to
\nthe lessees, are classified as finance leases. The leased asset is derecognised and the present value of the lease receivable is
\nrecognised on the balance sheet. Each lease payment received is applied against the gross investment in the finance lease
\nreceivable to reduce both the principal and the unearned finance income. The finance income is recognised in profit or loss on
\na basis that reflects a constant periodic rate of return on the net investment in the finance lease receivable. The Group applies
\nthe derecognition and impairment requirements in IFRS 9 to the net investment in the lease (see note 2(g)).
\nInitial direct costs incurred by the Group in negotiating and arranging finance leases are added to finance lease
\nreceivables and reduce the amount of income recognised over the lease term.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(k) Leases (continued)
\n(2) As a lessor: (continued)
\nLessor\u2009\u2014\u2009Operating leases
\nLeases, where the Group retains substantially all risks and rewards incidental to ownership are classified as operating
\nleases. Rental income from operating leases (net of any incentives given to the lessees) is recognised in profit or loss on a
\nstraight-line basis over the lease term.
\n(3) As an intermediate lessor:
\nIn classifying a sublease, the Group as an intermediate lessor classifies the sublease as a finance or an operating lease
\nwith reference to the right-of-use asset arising from the head lease, rather than the underlying asset.
\nWhen the sublease is assessed as a finance lease, the Group derecognises the right-of-use asset relating to the head lease
\nthat it transfers to the sublessee and recognises the net investment in the sublease within \u201cFinance lease receivables\u201d. Any
\ndifferences between the right-of-use asset derecognised and the net investment in sublease is recognised in the statement of
\ncomprehensive income. Lease liability relating to the head lease is retained on the balance sheet, which represents the lease
\npayments owed to the head lessor.
\nWhen the sublease is assessed as an operating lease, the Group recognises lease income from sublease in profit or loss
\nwithin \u201cRevenue from time charter voyages\u201d. The right-of-use asset relating to the head lease is not derecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag859": {
"value": "\n(l) Fair value estimation of financial assets and liabilities
\nThe fair values of financial instruments traded in active markets (such as exchange-traded and over-the-counter securities and
\nderivatives) are based on quoted market prices at the balance sheet date. The quoted market prices for financial assets are the
\ncurrent bid prices; the appropriate market prices used for financial liabilities are the current asking prices.
\nThe fair values of financial instruments that are not traded in an active market are determined by using valuation techniques.
\nThe Group uses a variety of methods and makes assumptions that are based on market conditions existing at each balance sheet
\ndate. Where appropriate, quoted market prices or dealer quotes for similar instruments are used.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag860": {
"value": "\n(m) Inventories
\nInventories comprise fuel oil and liquefied petroleum gas (\u201cLPG)\u201d remaining on board and LPG held for trading purposes.
\nFuel oil and LPG remaining on board is measured at the lower of cost (on a first-in, first-out basis) and net realisable value.
\nLPG held for trading purposes are measured at fair value less costs to sell. Any change in fair value is recognised in profit or
\nloss for the period in which it arose.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag862": {
"value": "\n(n) Provisions for other liabilities and charges
\nProvisions are recognised when the Group has a present legal or constructive obligation where as a result of past events, it is
\nmore likely than not that an outflow of resources will be required to settle the obligation and a reliable estimate of the amount can
\nbe made. When the Group expects a provision to be reimbursed, the reimbursement is recognised as a separate asset but only
\nwhen the reimbursement is virtually certain. Provisions are not recognised for future operating losses.
\nProvisions are measured at the present value of the expenditure expected to be required to settle the obligation using a pre-tax
\ndiscount rate that reflects the current market assessment of the time value of money and the risks specific to the obligation. The
\nincrease in the provision due to the passage of time is recognised in profit or loss as finance expense.
\nChanges in the estimated timing or amount of the expenditure or discount rate are recognised in profit or loss when the
\nchanges arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag863": {
"value": "\n
\n(o) Foreign currency translation
\n\n(1) Functional and presentation currency
\nItems included in the financial statements of each entity in the Group are measured using the currency of the primary
\neconomic environment in which the entity operates (the \u201cfunctional currency\u201d). The consolidated financial statements of the
\nGroup are presented in United States Dollars (\u201cUS$\u201d), which is the functional currency of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(2) Transactions and balances
\nTransactions in a currency other than the functional currency (\u201cforeign currency\u201d) are translated into the functional
\ncurrency using the exchange rates prevailing at the dates of the transactions. Foreign currency exchange gains and losses
\nresulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in
\nforeign currencies at the closing rates at the balance sheet date are recognised in profit or loss within \u201cfinance expense\u2009\u2014
\n\u2009net\u201d.
\n(3) Translation of Group entities\u2019 financial statements
\nThe results and financial position of all the Group entities (none of which has the currency of a hyperinflationary
\neconomy) that have a functional currency different from United States Dollars are translated into United States Dollars as
\nfollows:
\n(i) Assets and liabilities are translated at the closing rate at the reporting date;
\n(ii) Income and expenses are translated at average exchange rates (unless this average is not a reasonable approximation
\nof the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are
\ntranslated using the exchange rates at the dates on the transactions); and
\n(iii) All resulting currency translation differences are recognised in other comprehensive income and accumulated in the
\ncurrency translation reserve. These currency translation differences are reclassified to profit or loss on disposal or
\npartial disposal of the entity giving rise to such reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag864": {
"value": "\n(1) Functional and presentation currency
\nItems included in the financial statements of each entity in the Group are measured using the currency of the primary
\neconomic environment in which the entity operates (the \u201cfunctional currency\u201d). The consolidated financial statements of the
\nGroup are presented in United States Dollars (\u201cUS$\u201d), which is the functional currency of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag866": {
"value": "\n
\n(p) Employee benefits
\nEmployee benefits are recognised as an expense unless the cost qualifies to be classified as an asset.
\n(1) Employee leave entitlement
\nEmployee entitlements to annual leave are recognised when they accrue to employees. An accrual is made for the
\nestimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.
\n(2) Defined contribution plans
\nDefined contribution plans are post-employment benefit plans under which the Group pays fixed contributions into
\nseparate entities on a mandatory, contractual or voluntary basis. The Group has no further payment obligations once the
\ncontributions have been paid.
\n\n(3) Share-based compensation
\nThe Group operates an equity-settled, share-based compensation plan. The value of the employee services received in
\nexchange for the grant of options is recognised as an expense with a corresponding increase in the share-based payment
\nreserve over the vesting period. The total amount to be recognised over the vesting period is determined by reference to the
\nfair value of the share options granted on grant date. Non-market vesting conditions are included in the estimation of the
\nnumber of shares under options that are expected to become exercisable on the vesting date. At each balance sheet date, the
\nGroup revises its estimates of the number of shares under options that are expected to become exercisable on the vesting date
\nand recognises the impact of the revision of the estimates in profit or loss, with a corresponding adjustment to the share-based
\npayment reserve over the remaining vesting period.
\nWhen the share options are exercised, the proceeds received (net of transaction costs) and the related balance previously
\nrecognised in the share-based payment reserve are credited to share capital (nominal value) and share premium, when new
\nordinary shares are issued, or to the \u201ctreasury shares\u201d account, when treasury shares are reissued to the employees.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag867": {
"value": "\n(3) Share-based compensation
\nThe Group operates an equity-settled, share-based compensation plan. The value of the employee services received in
\nexchange for the grant of options is recognised as an expense with a corresponding increase in the share-based payment
\nreserve over the vesting period. The total amount to be recognised over the vesting period is determined by reference to the
\nfair value of the share options granted on grant date. Non-market vesting conditions are included in the estimation of the
\nnumber of shares under options that are expected to become exercisable on the vesting date. At each balance sheet date, the
\nGroup revises its estimates of the number of shares under options that are expected to become exercisable on the vesting date
\nand recognises the impact of the revision of the estimates in profit or loss, with a corresponding adjustment to the share-based
\npayment reserve over the remaining vesting period.
\nWhen the share options are exercised, the proceeds received (net of transaction costs) and the related balance previously
\nrecognised in the share-based payment reserve are credited to share capital (nominal value) and share premium, when new
\nordinary shares are issued, or to the \u201ctreasury shares\u201d account, when treasury shares are reissued to the employees.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag868": {
"value": "\n(q) Offsetting financial instruments
\nFinancial assets and liabilities are offset, and the net amount reported in the balance sheet when there is a legally enforceable right
\nto offset and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag869": {
"value": "\n
\n\n
\n\n(r) Cash and cash equivalents
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and
\nshort-term bank deposits less restricted cash, related to margin accounts held with brokers, which are subject to an insignificant risk of
\nchange in value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag870": {
"value": "\n
\n\n(r) Cash and cash equivalents
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and
\nshort-term bank deposits less restricted cash, related to margin accounts held with brokers, which are subject to an insignificant risk of
\nchange in value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag871": {
"value": "\n(r) Cash and cash equivalents
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash equivalents include cash on hand and
\nshort-term bank deposits less restricted cash, related to margin accounts held with brokers, which are subject to an insignificant risk of
\nchange in value.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag873": {
"value": "\nCommon shares are classified as equity. Incremental costs directly attributable to the issuance of new common shares are
\ndeducted against share premium, a component of the share capital account.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag874": {
"value": "\nWhen any entity within the Group purchases the Company\u2019s common shares (\u201ctreasury shares\u201d), the carrying amount which
\nincludes the consideration paid and any directly attributable transaction cost is presented as a component within equity attributable to
\nthe Company\u2019s equity holders, until they are cancelled, sold, or reissued.
\nWhen treasury shares are subsequently sold or reissued pursuant to an employee share option scheme, the cost of treasury shares
\nis reversed from the treasury share account and the realised gain or loss on sale or reissue, net of any directly attributable incremental
\ntransaction costs and related income tax, is recognised in the capital reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag875": {
"value": "\n
\n(t) Income tax
\nThe income tax expense or credit for the period is the tax payable on the current period\u2019s taxable income, based on the applicable
\nincome tax rate for each jurisdiction.
\nThe current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the
\nreporting period in the countries where the company and its subsidiaries operate and generate taxable income. Management
\nperiodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to
\ninterpretation. It establishes provisions, where appropriate, on the basis of amounts expected to be paid to the tax authorities.
\n\nDeferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial
\nreporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be
\napplied to temporary differences when they reverse, based on tax rates and tax laws that have been enacted or substantively enacted by
\nthe reporting date, and reflects uncertainty related to income taxes, if any.
\nDeferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and
\nthey relate to taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle
\ncurrent tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously.
\nDeferred tax assets are recognised for unused tax losses, unused tax credits and deductible temporary differences to the extent that
\nit is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based
\non the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognise a
\ndeferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on
\nthe business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to
\nthe extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of
\nfuture taxable profits improves.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag876": {
"value": "\nDeferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial
\nreporting purposes and the amounts used for taxation purposes. Deferred tax is measured at the tax rates that are expected to be
\napplied to temporary differences when they reverse, based on tax rates and tax laws that have been enacted or substantively enacted by
\nthe reporting date, and reflects uncertainty related to income taxes, if any.
\nDeferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and
\nthey relate to taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle
\ncurrent tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously.
\nDeferred tax assets are recognised for unused tax losses, unused tax credits and deductible temporary differences to the extent that
\nit is probable that future taxable profits will be available against which they can be used. Future taxable profits are determined based
\non the reversal of relevant taxable temporary differences. If the amount of taxable temporary differences is insufficient to recognise a
\ndeferred tax asset in full, then future taxable profits, adjusted for reversals of existing temporary differences, are considered, based on
\nthe business plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at each reporting date and are reduced to
\nthe extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of
\nfuture taxable profits improves.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag878": {
"value": "\n(u) Dividend to Company\u2019s shareholders
\nDividend to the Company\u2019s shareholders is recognised when the dividend is approved.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag879": {
"value": "\n(v) Segment reporting
\nOperating segments are reported in a manner consistent with the internal reporting provided to Management whose members are
\nresponsible for allocating resources and assessing the performance of the operating segments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag880": {
"value": "\n
\n\n(w) Non\u2009\u2014\u2009current assets (or disposal groups) held-for-sale
\nNon-current assets (or disposal groups) are classified as assets held-for-sale and carried at the lower of carrying amount and fair
\nvalue less costs to sell if its carrying amount is recovered principally through a sale transaction rather than through continuing use. The
\nasset is not depreciated or amortised while it is classified as held-for-sale. Any impairment loss on initial classification and subsequent
\nmeasurement is recognised as an expense. Any subsequent increase in fair value less costs to sell (not exceeding the accumulated
\nimpairment loss that has been previously recognised) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag881": {
"value": "\n(w) Non\u2009\u2014\u2009current assets (or disposal groups) held-for-sale
\nNon-current assets (or disposal groups) are classified as assets held-for-sale and carried at the lower of carrying amount and fair
\nvalue less costs to sell if its carrying amount is recovered principally through a sale transaction rather than through continuing use. The
\nasset is not depreciated or amortised while it is classified as held-for-sale. Any impairment loss on initial classification and subsequent
\nmeasurement is recognised as an expense. Any subsequent increase in fair value less costs to sell (not exceeding the accumulated
\nimpairment loss that has been previously recognised) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag882": {
"value": "\n(x) Commodity contracts
\nThe Product Services division transacts in exchange traded derivatives, and enters into physical contracts to buy and sell
\ncommodities. Derivative instruments, which include physical commodity contracts that do not meet the own use exemption, are
\naccounted for as derivatives at fair value through profit or loss. The Group accounts for these physical commodity contracts under
\nIFRS 9 before physical delivery, and excludes changes in the fair value of derivative assets and liabilities prior to physical delivery
\nfrom revenue from contracts with customers. Derivative gains or losses are presented separately as \u201cderivative gain/(loss)\u201d within
\nRevenue\u2009\u2014\u2009Product Services.
\nThe Group treats the counterparties to these physical commodity contracts as a customer under IFRS 15 when the physical
\ndelivery of commodities occurs and measures revenue from these contracts at the contractual transaction price. At delivery of the
\ncommodity, the sale of the commodity is recognised as revenue under IFRS 15. See note 2(b)(2).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag883": {
"value": "\n(y) Contingent liabilities
\nWhere it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the
\nobligation is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations,
\nwhose existence will only be confirmed by the occurrence or non-occurrence of one or more future events, are also disclosed as
\ncontingent liabilities unless the probability of outflow of economic benefits is remote.
\nThe Group is involved in certain claims, litigations, and disputes. Due to the nature of these disputes and matters, and the
\nuncertainty of the outcome, the Group believes that possible obligations arising are remote and the amount of exposure cannot
\ncurrently be determined.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag884": {
"value": "\n3. Revenue
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n
\n\n | \n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n
\n\n| (a) | \nRevenue\u2009\u2013\u2009Shipping | \n | \n | \n | \n\n\n\n\n\n\n
\n\n | \n\u2013 spot voyages | \n 773,039 | \n 1,059,024 | \n 699,028 | \n\n\n\n\n\n\n
\n\n | \n\u2013 time charter | \n 189,764 | \n 165,496 | \n 134,304 | \n\n\n\n\n\n\n
\n\n | \n | \n 962,803 | \n 1,224,520 | \n 833,332 | \n\n\n\n\n\n\n
\n\n| (b) | \nRevenue\u2009\u2013\u2009Product Services | \n | \n | \n | \n\n\n\n\n\n\n
\n\n | \n\u2013 cargo sales | \n2,520,882 | \n 1,728,894 | \n 724,416 | \n\n\n\n\n\n\n
\n\n | \n\u2013 shipping income | \n 27,705 | \n 36,177 | \n\u2014 | \n\n\n\n\n\n\n
\n\n | \n\u2013 derivative gain/(loss) | \n 52,357 | \n (42,251) | \n376 | \n\n\n\n\n\n\n
\n\n | \n | \n2,600,944 | \n 1,722,820 | \n 724,792 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
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\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag885": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag886": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag887": {
"value": "\n
\n\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"dimensions": {
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"language": "en",
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\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"dimensions": {
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"value": "\n
\n\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
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"value": "\n4. Expenses by nature
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Fuel oil consumed | \n 181,348 | \n 204,863 | \n 221,436 | \n\n\n\n\n\n\n\n\n
\n\n| Port charges | \n 97,335 | \n 132,047 | \n 80,338 | \n\n\n\n\n\n\n\n\n
\n\n| Pool distribution expenses | \n 75,739 | \n 130,308 | \n 14,529 | \n\n\n\n\n\n\n\n\n
\n\n| Other voyage expenses | \n 29,376 | \n 42,122 | \n 33,713 | \n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n 383,798 | \n 509,340 | \n 350,016 | \n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses\u2009\u2013\u2009Product Services | \n 2,390,929 | \n 1,547,059 | \n 640,554 | \n\n\n\n\n\n\n\n\n
\n\n| Manning costs | \n 45,350 | \n 42,883 | \n 46,878 | \n\n\n\n\n\n\n\n\n
\n\n| Maintenance and repair expenses | \n 28,205 | \n 26,438 | \n 32,172 | \n\n\n\n\n\n\n\n\n
\n\n| Insurance expenses | \n 4,299 | \n 4,694 | \n 4,146 | \n\n\n\n\n\n\n\n\n
\n\n| Other vessel operating expenses | \n 7,130 | \n 8,177 | \n 10,232 | \n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n 84,984 | \n 82,192 | \n 93,428 | \n\n\n\n\n\n\n\n\n
\n\n| Employee compensation (note 5) | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n
\n\n| Fees to auditors of Company and other firms affiliated with KPMG International Limited: | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| - Audit | \n 2,155 | \n 1,954 | \n289 | \n\n\n\n\n\n\n\n\n
\n\n| - Other services | \n39 | \n30 | \n48 | \n\n\n\n\n\n\n\n\n
\n\n| Other general and administrative expenses | \n 24,453 | \n 26,872 | \n 13,556 | \n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n 71,134 | \n 56,773 | \n 31,916 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (short-term) | \n\u2014 | \n 7,942 | \n 8,060 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter-in expenses (variable payments) | \n 1,041 | \n 22,770 | \n 8,367 | \n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n 1,041 | \n 30,712 | \n 16,427 | \n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n 19,675 | \n 20,350 | \n 19,506 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
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\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag892": {
"value": "\n5. Employee compensation
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n
\n\n| Wages and salaries | \n 41,012 | \n 24,910 | \n 15,857 | \n\n\n\n\n\n\n\n\n
\n\n| Share-based payments\u2009\u2013\u2009equity settled | \n 2,016 | \n 1,900 | \n 1,372 | \n\n\n\n\n\n\n\n\n
\n\n| Post-employment benefits\u2009\u2013\u2009contributions to defined contribution plans | \n874 | \n731 | \n418 | \n\n\n\n\n\n\n\n\n
\n\n | \n 43,902 | \n 27,541 | \n 17,647 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
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\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag737": {
"value": "\n
\n6. Basic and diluted earnings per share
\n\nBasic earnings per share is calculated by dividing the net profit or loss attributable to equity holders of the Company by the
\nweighted average number of common shares outstanding during the financial year.
\nDiluted earnings per share is calculated by dividing the net profit or loss attributable to equity holders of the Company by the
\nweighted average number of common shares outstanding during the financial year, after adjusting for all dilutive potential ordinary
\nshares.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net profit attributable to equity holders of the Company (US$\u2019000) | \n 354,296 | \n 469,957 | \n 227,396 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of common shares outstanding (\u2018000) - Basic | \n 133,609 | \n 131,759 | \n 134,751 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of common shares outstanding (\u2018000) 1 - Diluted | \n 134,188 | \n 133,034 | \n 135,416 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Basic earnings per share (US$ per share) | \n 2.65 | \n 3.57 | \n 1.69 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Diluted earnings per share (US$ per share) | \n 2.64 | \n 3.53 | \n 1.68 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
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\n
\n1
\n Includes dilutive shares of 515,905 (2023: 1,274,180) from share options.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag738": {
"value": "\nBasic earnings per share is calculated by dividing the net profit or loss attributable to equity holders of the Company by the
\nweighted average number of common shares outstanding during the financial year.
\nDiluted earnings per share is calculated by dividing the net profit or loss attributable to equity holders of the Company by the
\nweighted average number of common shares outstanding during the financial year, after adjusting for all dilutive potential ordinary
\nshares.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag739": {
"value": "\n
\n7. Income tax expense
\n(a) Income tax expense
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax expense attributable to profit is made up of: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 profit for the financial year: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| current income tax | \n 25,179 | \n 10,461 | \n 1,315 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 under provision in prior financial years: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| current income tax | \n115 | \n250 | \n349 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2013 (recognition)/reversal of deferred tax assets: | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| deferred income tax | \n 4,801 | \n254 | \n (593) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 30,095 | \n 10,965 | \n 1,071 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
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\n
\n
\n\n(b) Movement in current income tax liabilities
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n 8,121 | \n 2,489 | \n 1,231 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n 25,294 | \n 10,711 | \n 1,664 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax paid | \n (19,639) | \n (5,367) | \n (730) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition of subsidiary | \n\u2014 | \n\u2014 | \n66 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency effects | \n694 | \n288 | \n258 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n 14,470 | \n 8,121 | \n 2,489 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n7. Income tax expense (continued)
\n\n
\n\n(c) Movement in deferred tax assets
\n
\n\n
\n\n\n | \n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n | \n 6,855 | \n 6,720 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax (charged)/credited to profit for the financial year | \n | \n (4,801) | \n (254) | \n 593 | \n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition of subsidiary | \n | \n \u2014 | \n\u2014 | \n 5,919 | \n\n\n\n\n\n\n\n\n\n
\n\n| Currency effects | \n | \n (410) | \n 389 | \n 208 | \n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n | \n 1,644 | \n 6,855 | \n 6,720 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\nDeferred tax assets are recognised for tax losses carried forward for the Group\u2019s Spanish subsidiary, BW LPG Product Services
\nS.L., to the extent that realisation of the related tax benefits through future taxable profits is probable. The Group has concluded that
\nthe deferred tax assets will be recoverable from the estimated future taxable income of the subsidiary within the next five years.
\nDeferred tax assets does not include unutilised tax losses carried forward of US$7.1 million, tax effect US$1.6 million (2023:
\nUS$9.0 million, tax effect: US$2.0 million) as it is not probable that the future taxable profit will be available against which the Group
\ncan use the taxable benefits therefrom.
\n
\n\n\n\n\n\n\n\n\n\n\n\nIncome tax expense reconciliation is as follows:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Profit before tax | \n 424,963 | \n 503,964 | \n 239,648 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax calculated at a tax rate of 17% (2023: 0%; 2022: 0%)1 | \n 72,244 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Effects of different tax rates in other countries | \n (35,800) | \n 10,711 | \n 1,664 | \n\n\n\n\n\n\n\n\n\n
\n\n| Effects of concessionary tax rates (Global Trader Programme) | \n(2,499) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax exemption | \n (3,850) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Utilisation of tax losses | \n \u2014 | \n 254 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Recognition of unutilised tax losses | \n \u2014 | \n\u2014 | \n (593) | \n\n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n 30,095 | \n 10,965 | \n 1,071 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n The Company redomiciled to Singapore on 1 July 2024. Prior to the redomiciliation, there was no income, withholding,
\ncapital gains or capital transfer taxes as the Company was domiciled in Bermuda.
\nBW LPG Product Services Pte. Ltd., a Group subsidiary, was granted on 28 March 2024, the Global Trader Programme by
\nEnterprise Singapore for the period commencing 1 March 2024, till 31 December 2028. The status entitles BW LPG Product Services
\nPte. Ltd. to enjoy a concessionary tax rate of 10% during the period on prescribed qualifying income, subject to achieving the terms
\nand conditions set by Enterprise Singapore, and requirements of the Income Tax Act.
\nIn 2024, the Group is subject to a global minimum top-up tax under OECD BEPS Pillar Two. The Group has entities in certain
\njurisdictions that implemented Pillar Two rules, which include Domestic Top-up Tax rules (\u201cDMTT\u201d) and Income Inclusion Rules
\n(\u201cIIR\u201d). Accordingly, any top-up tax of these entities or their subsidiaries would be collected in those jurisdictions. As at 31 December
\n2024, the Group assessed the impact of the top-up tax exposure to be immaterial, since the effective tax rates in those jurisdictions are
\nestimated to exceed 15%.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag740": {
"value": "\n(b) Movement in current income tax liabilities
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n 8,121 | \n 2,489 | \n 1,231 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n 25,294 | \n 10,711 | \n 1,664 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax paid | \n (19,639) | \n (5,367) | \n (730) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition of subsidiary | \n\u2014 | \n\u2014 | \n66 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency effects | \n694 | \n288 | \n258 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n 14,470 | \n 8,121 | \n 2,489 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(c) Movement in deferred tax assets
\n
\n\n
\n\n\n | \n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n | \n 6,855 | \n 6,720 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax (charged)/credited to profit for the financial year | \n | \n (4,801) | \n (254) | \n 593 | \n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition of subsidiary | \n | \n \u2014 | \n\u2014 | \n 5,919 | \n\n\n\n\n\n\n\n\n\n
\n\n| Currency effects | \n | \n (410) | \n 389 | \n 208 | \n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n | \n 1,644 | \n 6,855 | \n 6,720 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\nDeferred tax assets are recognised for tax losses carried forward for the Group\u2019s Spanish subsidiary, BW LPG Product Services
\nS.L., to the extent that realisation of the related tax benefits through future taxable profits is probable. The Group has concluded that
\nthe deferred tax assets will be recoverable from the estimated future taxable income of the subsidiary within the next five years.
\nDeferred tax assets does not include unutilised tax losses carried forward of US$7.1 million, tax effect US$1.6 million (2023:
\nUS$9.0 million, tax effect: US$2.0 million) as it is not probable that the future taxable profit will be available against which the Group
\ncan use the taxable benefits therefrom.
\n
\n\n\n\n\n\n\n\n\n\n\n\nIncome tax expense reconciliation is as follows:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Profit before tax | \n 424,963 | \n 503,964 | \n 239,648 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax calculated at a tax rate of 17% (2023: 0%; 2022: 0%)1 | \n 72,244 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Effects of different tax rates in other countries | \n (35,800) | \n 10,711 | \n 1,664 | \n\n\n\n\n\n\n\n\n\n
\n\n| Effects of concessionary tax rates (Global Trader Programme) | \n(2,499) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax exemption | \n (3,850) | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Utilisation of tax losses | \n \u2014 | \n 254 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Recognition of unutilised tax losses | \n \u2014 | \n\u2014 | \n (593) | \n\n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n 30,095 | \n 10,965 | \n 1,071 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
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\n
\n1
\n The Company redomiciled to Singapore on 1 July 2024. Prior to the redomiciliation, there was no income, withholding,
\ncapital gains or capital transfer taxes as the Company was domiciled in Bermuda.
\nBW LPG Product Services Pte. Ltd., a Group subsidiary, was granted on 28 March 2024, the Global Trader Programme by
\nEnterprise Singapore for the period commencing 1 March 2024, till 31 December 2028. The status entitles BW LPG Product Services
\nPte. Ltd. to enjoy a concessionary tax rate of 10% during the period on prescribed qualifying income, subject to achieving the terms
\nand conditions set by Enterprise Singapore, and requirements of the Income Tax Act.
\nIn 2024, the Group is subject to a global minimum top-up tax under OECD BEPS Pillar Two. The Group has entities in certain
\njurisdictions that implemented Pillar Two rules, which include Domestic Top-up Tax rules (\u201cDMTT\u201d) and Income Inclusion Rules
\n(\u201cIIR\u201d). Accordingly, any top-up tax of these entities or their subsidiaries would be collected in those jurisdictions. As at 31 December
\n2024, the Group assessed the impact of the top-up tax exposure to be immaterial, since the effective tax rates in those jurisdictions are
\nestimated to exceed 15%.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag764": {
"value": "\n(c) Movement in deferred tax assets
\n
\n\n
\n\n\n | \n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n | \n 6,855 | \n 6,720 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax (charged)/credited to profit for the financial year | \n | \n (4,801) | \n (254) | \n 593 | \n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition of subsidiary | \n | \n \u2014 | \n\u2014 | \n 5,919 | \n\n\n\n\n\n\n\n\n\n
\n\n| Currency effects | \n | \n (410) | \n 389 | \n 208 | \n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n | \n 1,644 | \n 6,855 | \n 6,720 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\nDeferred tax assets are recognised for tax losses carried forward for the Group\u2019s Spanish subsidiary, BW LPG Product Services
\nS.L., to the extent that realisation of the related tax benefits through future taxable profits is probable. The Group has concluded that
\nthe deferred tax assets will be recoverable from the estimated future taxable income of the subsidiary within the next five years.
\nDeferred tax assets does not include unutilised tax losses carried forward of US$7.1 million, tax effect US$1.6 million (2023:
\nUS$9.0 million, tax effect: US$2.0 million) as it is not probable that the future taxable profit will be available against which the Group
\ncan use the taxable benefits therefrom.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag765": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag741": {
"value": "\n
\n\n
\n\n8. Property, plant and equipment
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\n\n\n | \n | \n | \nFurniture | \nRight-of-use | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDry | \nand | \nassets | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nVessels | \ndocking | \nfixtures | \n (Vessels) | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 1,932,413 | \n 52,074 | \n910 | \n 325,883 | \n 2,311,280 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 1,049,295 | \n 14,332 | \n192 | \n 68,177 | \n 1,131,996 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (15,186) | \n (15,186) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n\u2014 | \n\u2014 | \n\u2014 | \n 91,640 | \n 91,640 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n (44,873) | \n (1,725) | \n\u2014 | \n\u2014 | \n (46,598) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (1,565) | \n\u2014 | \n\u2014 | \n (1,565) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 2,936,835 | \n 63,116 | \n 1,102 | \n 470,514 | \n 3,471,567 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation and impairment charge | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 503,740 | \n 23,661 | \n633 | \n 174,099 | \n 702,133 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation charge | \n 91,924 | \n 13,970 | \n115 | \n 95,329 | \n 201,338 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (15,186) | \n (15,186) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n (12,119) | \n (1,481) | \n\u2014 | \n\u2014 | \n (13,600) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (1,565) | \n\u2014 | \n\u2014 | \n (1,565) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 583,545 | \n 34,585 | \n748 | \n 254,242 | \n 873,120 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 2,353,290 | \n 28,531 | \n354 | \n 216,272 | \n 2,598,447 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n8. Property, plant and equipment\u2009(continued)
\n
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\n\n\n | \n | \n | \nFurniture | \nRight-of-use | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDry | \nand | \nassets | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nVessels | \ndocking | \nfixtures | \n(Vessels) | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2023 | \n1,953,789 | \n55,121 | \n817 | \n364,156 | \n2,373,883 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 102,021 | \n 13,931 | \n93 | \n 16,095 | \n 132,140 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n\u2014 | \n\u2014 | \n\u2014 | \n 49,625 | \n 49,625 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (98,493) | \n (98,493) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification1 | \n 5,500 | \n\u2014 | \n\u2014 | \n (5,500) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n(128,897) | \n (6,106) | \n\u2014 | \n\u2014 | \n (135,003) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (10,872) | \n\u2014 | \n\u2014 | \n (10,872) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n1,932,413 | \n 52,074 | \n910 | \n 325,883 | \n 2,311,280 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation and impairment charge | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2023 | \n465,559 | \n 23,179 | \n510 | \n 114,679 | \n 603,927 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation charge | \n88,724 | \n 13,173 | \n123 | \n 115,101 | \n 217,121 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (55,681) | \n (55,681) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n(50,543) | \n (1,819) | \n\u2014 | \n\u2014 | \n (52,362) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (10,872) | \n\u2014 | \n\u2014 | \n (10,872) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n503,740 | \n 23,661 | \n633 | \n 174,099 | \n 702,133 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n1,428,673 | \n 28,413 | \n277 | \n 151,784 | \n 1,609,147 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n1
\n Pertains to a reclassification of associated payments made in relation to the exercising of purchase option upon the delivery to
\nvessel cost
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(a) Vessels with an aggregate carrying amount of US$1,091 million as at 31 December 2024 (2023: US$1,000 million) are pledged
\nas security on borrowings (note 17).
\n(b) In 2024, the Group acquired 12 vessels for aggregate consideration of US$1,050 million which comprised US$588.3 million cash
\npayment, net of US$129.1 million amount of borrowings novated from the seller, and US$332.6 million settled via the issuance of
\nthe Company\u2019s equity shares to the seller.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag742": {
"value": "\n
\n\n8. Property, plant and equipment
\n
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\n\n\n | \n | \n | \nFurniture | \nRight-of-use | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDry | \nand | \nassets | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nVessels | \ndocking | \nfixtures | \n (Vessels) | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 1,932,413 | \n 52,074 | \n910 | \n 325,883 | \n 2,311,280 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 1,049,295 | \n 14,332 | \n192 | \n 68,177 | \n 1,131,996 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (15,186) | \n (15,186) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n\u2014 | \n\u2014 | \n\u2014 | \n 91,640 | \n 91,640 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n (44,873) | \n (1,725) | \n\u2014 | \n\u2014 | \n (46,598) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (1,565) | \n\u2014 | \n\u2014 | \n (1,565) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 2,936,835 | \n 63,116 | \n 1,102 | \n 470,514 | \n 3,471,567 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation and impairment charge | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 503,740 | \n 23,661 | \n633 | \n 174,099 | \n 702,133 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation charge | \n 91,924 | \n 13,970 | \n115 | \n 95,329 | \n 201,338 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (15,186) | \n (15,186) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n (12,119) | \n (1,481) | \n\u2014 | \n\u2014 | \n (13,600) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (1,565) | \n\u2014 | \n\u2014 | \n (1,565) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 583,545 | \n 34,585 | \n748 | \n 254,242 | \n 873,120 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 2,353,290 | \n 28,531 | \n354 | \n 216,272 | \n 2,598,447 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n8. Property, plant and equipment\u2009(continued)
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\n\n\n | \n | \n | \nFurniture | \nRight-of-use | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDry | \nand | \nassets | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nVessels | \ndocking | \nfixtures | \n(Vessels) | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2023 | \n1,953,789 | \n55,121 | \n817 | \n364,156 | \n2,373,883 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 102,021 | \n 13,931 | \n93 | \n 16,095 | \n 132,140 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n\u2014 | \n\u2014 | \n\u2014 | \n 49,625 | \n 49,625 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (98,493) | \n (98,493) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification1 | \n 5,500 | \n\u2014 | \n\u2014 | \n (5,500) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n(128,897) | \n (6,106) | \n\u2014 | \n\u2014 | \n (135,003) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (10,872) | \n\u2014 | \n\u2014 | \n (10,872) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n1,932,413 | \n 52,074 | \n910 | \n 325,883 | \n 2,311,280 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation and impairment charge | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2023 | \n465,559 | \n 23,179 | \n510 | \n 114,679 | \n 603,927 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation charge | \n88,724 | \n 13,173 | \n123 | \n 115,101 | \n 217,121 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (55,681) | \n (55,681) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n(50,543) | \n (1,819) | \n\u2014 | \n\u2014 | \n (52,362) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (10,872) | \n\u2014 | \n\u2014 | \n (10,872) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n503,740 | \n 23,661 | \n633 | \n 174,099 | \n 702,133 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n1,428,673 | \n 28,413 | \n277 | \n 151,784 | \n 1,609,147 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n1
\n Pertains to a reclassification of associated payments made in relation to the exercising of purchase option upon the delivery to
\nvessel cost
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(a) Vessels with an aggregate carrying amount of US$1,091 million as at 31 December 2024 (2023: US$1,000 million) are pledged
\nas security on borrowings (note 17).
\n(b) In 2024, the Group acquired 12 vessels for aggregate consideration of US$1,050 million which comprised US$588.3 million cash
\npayment, net of US$129.1 million amount of borrowings novated from the seller, and US$332.6 million settled via the issuance of
\nthe Company\u2019s equity shares to the seller.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag743": {
"value": "\n8. Property, plant and equipment
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\n\n | \n | \nDry | \nand | \nassets | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nVessels | \ndocking | \nfixtures | \n (Vessels) | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 1,932,413 | \n 52,074 | \n910 | \n 325,883 | \n 2,311,280 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 1,049,295 | \n 14,332 | \n192 | \n 68,177 | \n 1,131,996 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (15,186) | \n (15,186) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n\u2014 | \n\u2014 | \n\u2014 | \n 91,640 | \n 91,640 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n (44,873) | \n (1,725) | \n\u2014 | \n\u2014 | \n (46,598) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (1,565) | \n\u2014 | \n\u2014 | \n (1,565) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 2,936,835 | \n 63,116 | \n 1,102 | \n 470,514 | \n 3,471,567 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation and impairment charge | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2024 | \n 503,740 | \n 23,661 | \n633 | \n 174,099 | \n 702,133 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation charge | \n 91,924 | \n 13,970 | \n115 | \n 95,329 | \n 201,338 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (15,186) | \n (15,186) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n (12,119) | \n (1,481) | \n\u2014 | \n\u2014 | \n (13,600) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (1,565) | \n\u2014 | \n\u2014 | \n (1,565) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 583,545 | \n 34,585 | \n748 | \n 254,242 | \n 873,120 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n 2,353,290 | \n 28,531 | \n354 | \n 216,272 | \n 2,598,447 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n8. Property, plant and equipment\u2009(continued)
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\n\n\n | \n | \n | \nFurniture | \nRight-of-use | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDry | \nand | \nassets | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nVessels | \ndocking | \nfixtures | \n(Vessels) | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2023 | \n1,953,789 | \n55,121 | \n817 | \n364,156 | \n2,373,883 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 102,021 | \n 13,931 | \n93 | \n 16,095 | \n 132,140 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n\u2014 | \n\u2014 | \n\u2014 | \n 49,625 | \n 49,625 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (98,493) | \n (98,493) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification1 | \n 5,500 | \n\u2014 | \n\u2014 | \n (5,500) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n(128,897) | \n (6,106) | \n\u2014 | \n\u2014 | \n (135,003) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (10,872) | \n\u2014 | \n\u2014 | \n (10,872) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n1,932,413 | \n 52,074 | \n910 | \n 325,883 | \n 2,311,280 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation and impairment charge | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 January 2023 | \n465,559 | \n 23,179 | \n510 | \n 114,679 | \n 603,927 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation charge | \n88,724 | \n 13,173 | \n123 | \n 115,101 | \n 217,121 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n\u2014 | \n\u2014 | \n (55,681) | \n (55,681) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified to assets held-for-sale (note 13) | \n(50,543) | \n (1,819) | \n\u2014 | \n\u2014 | \n (52,362) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write off on completion of dry docking costs | \n\u2014 | \n (10,872) | \n\u2014 | \n\u2014 | \n (10,872) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n503,740 | \n 23,661 | \n633 | \n 174,099 | \n 702,133 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net book value | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n1,428,673 | \n 28,413 | \n277 | \n 151,784 | \n 1,609,147 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n1
\n Pertains to a reclassification of associated payments made in relation to the exercising of purchase option upon the delivery to
\nvessel cost
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag747": {
"value": "\n9. Equity investments, at FVOCI
\n
\n
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\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 30,162 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value gains/(losses) | \n (7,030) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n 23,132 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current asset | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Listed equity security: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| - Confidence Petroleum India Ltd | \n 23,132 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(e) Financial instruments by category
\nThe aggregate carrying amounts of the Group\u2019s financial instruments are as follows:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| Equity financial assets, at FVOCI | \n 23,132 | \n\u2014 | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n 2,769 | \n 3,271 | \n\n\n\n\n
\n\n| Derivative assets measured at fair value | \n 82,040 | \n 48,085 | \n\n\n\n\n
\n\n| Derivative liabilities measured at fair value | \n (26,096) | \n (90,893) | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n 437,401 | \n 497,401 | \n\n\n\n\n
\n\n| Financial liabilities at amortised cost | \n (1,097,701) | \n (663,609) | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n(f) Estimation of fair value
\nIFRS 13 established a fair value hierarchy that prioritises inputs used to measure fair value. The three levels of the fair value input
\nhierarchy defined by IFRS 13 are as follows:
\n(i) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1);
\n(ii) inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as
\nprices) or indirectly (i.e. derived from prices) (Level 2); and
\n(iii) inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3).
\n
\n\n
\n\n\n | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity financial assets, at FVOCI | \n 23,132 | \n\u2014 | \n\u2014 | \n 23,132 | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n\u2014 | \n\u2014 | \n2,769 | \n2,769 | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 16,475 | \n 65,565 | \n 82,040 | \n\n\n\n\n
\n\n| Total assets | \n 23,132 | \n 16,475 | \n 68,334 | \n 107,941 | \n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 12,166 | \n 13,930 | \n 26,096 | \n\n\n\n\n
\n\n| Total liabilities | \n \u2014 | \n 12,166 | \n 13,930 | \n 26,096 | \n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n\u2014 | \n\u2014 | \n 3,271 | \n 3,271 | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 13,264 | \n 34,821 | \n 48,085 | \n\n\n\n\n
\n\n| Total assets | \n \u2014 | \n 13,264 | \n 38,092 | \n 51,356 | \n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 61,287 | \n 29,606 | \n 90,893 | \n\n\n\n\n
\n\n| Total liabilities | \n \u2014 | \n 61,287 | \n 29,606 | \n 90,893 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
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\n
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\n\n\n\n\n\n\n
\n\n(f) Estimation of fair value (continued)
\nDerivative financial assets and liabilities
\nThe Group\u2019s financial derivative instruments primarily relate to interest rate swaps, forward freight agreements, bunker swaps and
\ncommodity contracts (note 14) measured at fair value.
\nLevel 2 classifications primarily include exchange-traded futures including interest rate swaps, forward freight agreements,
\nbunker swaps and commodity contracts. The fair values of interest rate swaps are calculated at the present value of estimated future
\ncash flows based on observable yield curves. The fair values of forward freight agreements, bunker swaps and commodity contracts
\nmeasured at fair value are determined using forward commodity indices at the balance sheet date.
\nLevel 3 classifications primarily include the physical buy and sell commodity contracts where the fair values are estimated using
\nvaluation techniques based on the best information available. The fair values are estimated based on observable market prices obtained
\nfrom exchanges and broker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs.
\nWhere observable market prices are not available for commodity and freight prices are not available for the remaining tenure of the
\nphysical commodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period. As the fair value estimation process involves uncertainties and significant
\njudgement over the unobservable inputs and assumptions, the fair values of the physical buy and sell commodity contracts are
\nclassified under level 3. If unobservable inputs in relation to freight prices increase/decrease by 1% with other variables including tax
\nrate being held constant, the profit after tax derived from the physical buy and sell commodity contracts will be lower/higher by
\napproximately US$4.9 million.
\nNon-derivative non-current financial assets and liabilities
\nThe carrying amount of non-derivative non-current financial assets and liabilities which bear floating interest rates are assumed to
\napproximate their fair value because of the short repricing period. There are no non-current financial assets and liabilities which do not
\nbear floating interest rates.
\nNon-derivative current financial assets and liabilities
\nThe carrying amounts of financial assets and liabilities with a maturity of less than one year are assumed to approximate their fair
\nvalue because of the short period to maturity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag748": {
"value": "\n10. Finance lease receivables
\nIn 2019, back-to-back time charter contracts were entered into and the subleases were accounted for as finance leases under IFRS
\n16. The adoption of IFRS 16 resulted in the recognition of net investment in subleases as finance lease receivables. The movements
\nare as follows:
\n
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\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n 2,684 | \n 10,526 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 16,396 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Repayments | \n (7,915) | \n (7,842) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n 11,165 | \n 2,684 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\nThe table below sets out a maturity analysis of lease receivables, showing the undiscounted lease payments to be received after
\nthe reporting date.
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\n\n\n | \nLess than | \nBetween 1 | \nBetween 2 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n1 year | \nand 2 years | \nand 3 years | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Undiscounted lease receivables | \n 8,765 | \n 2,921 | \n\u2014 | \n 11,686 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: Unearned finance income | \n (482) | \n (39) | \n\u2014 | \n (521) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 8,283 | \n 2,882 | \n\u2014 | \n 11,165 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Undiscounted lease receivables | \n 2,707 | \n\u2014 | \n\u2014 | \n 2,707 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Less: Unearned finance income | \n (23) | \n\u2014 | \n\u2014 | \n (23) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 2,684 | \n\u2014 | \n\u2014 | \n 2,684 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n18. Lease liabilities
\n
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\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of financial year | \n 157,839 | \n 227,483 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Additions | \n 68,177 | \n 16,095 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease remeasurement | \n 108,036 | \n 49,625 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n\u2014 | \n (41,851) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Repayments | \n (102,764) | \n (93,513) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of financial year | \n 231,288 | \n 157,839 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n 60,588 | \n 78,363 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n 170,700 | \n 79,476 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 231,288 | \n 157,839 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag749": {
"value": "\n11. Inventories
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fuel oil and LPG, at cost | \n 33,645 | \n 39,192 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| LPG, held for trading | \n 43,061 | \n 149,400 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 76,706 | \n 188,592 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nThe cost of fuel oil recognised as an expense and included in voyage expenses amounted to US$181.3 million (2023:
\nUS$204.9 million; 2022: US$221.4 million).
\nThe cost of LPG recognised as an expense and included in \u201ccost of cargo and delivery expenses\u2009\u2014\u2009 Product Services\u201d amounted
\nto US$2,390.9 million (2023: US$1,547.1 million; 2022: US$640.6 million)
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag750": {
"value": "\n
\n12. Trade and other receivables
\n\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables\u2009\u2013\u2009non-related parties | \n 168,546 | \n 286,474 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables\u2009\u2013\u2009non-related parties | \n 15,193 | \n 24,560 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables\u2009\u2013\u2009related parties 1 | \n\u2014 | \n 2,176 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 183,739 | \n 313,210 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepayments | \n 27,162 | \n 15,234 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 210,901 | \n 328,444 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n 7,980 | \n 13,206 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n 202,921 | \n 315,238 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 210,901 | \n 328,444 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nContract assets\u2009\u2014\u2009accrued revenue of US$26.0 million (2023: US$103.3 million) had been presented within \u201cTrade
\nreceivables\u2009\u2014\u2009non-related parties\u201d. These relate to the Group\u2019s rights to consideration for proportional performance from spot voyages
\nthat are in-progress at the balance sheet date, and which shall be recognised as revenue in the subsequent year. The Group will invoice
\nthe customers when the rights become unconditional which typically occurs in the next financial year.
\nOther receivables due from non-related parties include GST paid to India\u2019s Government in advance. After taking into account the
\npresent value of other receivables (non-current), the carrying amounts approximate their fair value.
\nOther receivables due from related parties comprise mainly advances for vessel operating expenses. They are unsecured, interest-
\nfree and repayable on demand. The carrying amounts of trade receivables and prepayments, principally denominated in US$,
\napproximate their fair values due to the short-term nature of these balances.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag751": {
"value": "\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables\u2009\u2013\u2009non-related parties | \n 168,546 | \n 286,474 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables\u2009\u2013\u2009non-related parties | \n 15,193 | \n 24,560 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables\u2009\u2013\u2009related parties 1 | \n\u2014 | \n 2,176 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 183,739 | \n 313,210 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepayments | \n 27,162 | \n 15,234 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 210,901 | \n 328,444 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n 7,980 | \n 13,206 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n 202,921 | \n 315,238 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 210,901 | \n 328,444 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag752": {
"value": "\n
\n\n13. Assets held-for-sale
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n 44,296 | \n 86,869 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified from property, plant and equipment (note 8) | \n 32,998 | \n 82,641 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n (44,296) | \n (125,214) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n 32,998 | \n 44,296 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nAs at 31 December 2024, assets held-for-sale comprised one VLGC (2023: one VLGCs) that has been committed for sale to a
\nnon-related party.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag753": {
"value": "\n13. Assets held-for-sale
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At beginning of the financial year | \n 44,296 | \n 86,869 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassified from property, plant and equipment (note 8) | \n 32,998 | \n 82,641 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n (44,296) | \n (125,214) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At end of the financial year | \n 32,998 | \n 44,296 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nAs at 31 December 2024, assets held-for-sale comprised one VLGC (2023: one VLGCs) that has been committed for sale to a
\nnon-related party.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag766": {
"value": "\n14. Derivative financial instruments
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n | \nAssets | \nLiabilities | \nAssets | \nLiabilities | \n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n
\n\n| Interest rate swaps | \n 7,469 | \n (179) | \n 11,002 | \n\u2014 | \n\n\n\n\n\n
\n\n| Forward freight agreements and related bunker swaps | \n 3,993 | \n \u2014 | \n 2,188 | \n (46,391) | \n\n\n\n\n\n
\n\n| Commodity contracts and derivatives | \n 70,565 | \n (25,835) | \n 34,821 | \n (44,234) | \n\n\n\n\n\n
\n\n| Forward foreign exchange contracts and foreign exchange | \n 13 | \n (82) | \n 74 | \n (268) | \n\n\n\n\n\n
\n\n | \n 82,040 | \n (26,096) | \n 48,085 | \n (90,893) | \n\n\n\n\n\n
\n\n| Non-current | \n 7,469 | \n (569) | \n 11,002 | \n (679) | \n\n\n\n\n\n
\n\n| Current | \n 74,571 | \n (25,527) | \n 37,083 | \n (90,214) | \n\n\n\n\n\n
\n\n | \n 82,040 | \n (26,096) | \n 48,085 | \n (90,893) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\nAs at 31 December 2024, the Group has interest rate swaps with total notional principal amounting to US$179.1 million (2023:
\nUS$218.1 million). The Group\u2019s interest rate swaps mature between 2025 to 2029.
\nInterest rate swaps were transacted to hedge the interest rate risk on bank borrowings. After taking into account the effects of
\nthese contracts, for part of the bank borrowings, the Group would effectively pay fixed interest rates ranging from 1.9% per annum to
\n2.9% per annum and would receive a variable rate equal to US$ SOFR. Hedge accounting was adopted for these contracts.
\nForward freight agreements and related bunker swaps were transacted to hedge freight rates and bunker price risks. Hedge
\naccounting was adopted for these contracts.
\nCommodity contract derivatives comprise physical buy and sell commodity contracts measured at fair value through profit or
\nloss, and exchange-traded commodity futures. The Group did not adopt hedge accounting for these contracts.
\nForward foreign exchange contracts and foreign exchange were transacted to hedge foreign exchange risks. The Group did not
\nadopt hedge accounting for these contracts.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag767": {
"value": "\n
\n\n
\n\n15. Cash and cash equivalents
\nFor the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents comprise the following:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents per consolidated balance sheet | \n 279,681 | \n 287,545 | \n\n\n\n\n\n\n\n\n\n
\n\n| Less: Margin accounts held with brokers 1 | \n(47,781) | \n (125,508) | \n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents per consolidated statement of cash flows | \n 231,900 | \n 162,037 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n1
\n Margin accounts held with brokers are collateral for open derivative financial instruments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag768": {
"value": "\n
\n\n15. Cash and cash equivalents
\nFor the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents comprise the following:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents per consolidated balance sheet | \n 279,681 | \n 287,545 | \n\n\n\n\n\n\n\n\n\n
\n\n| Less: Margin accounts held with brokers 1 | \n(47,781) | \n (125,508) | \n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents per consolidated statement of cash flows | \n 231,900 | \n 162,037 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n1
\n Margin accounts held with brokers are collateral for open derivative financial instruments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag769": {
"value": "\n15. Cash and cash equivalents
\nFor the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents comprise the following:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents per consolidated balance sheet | \n 279,681 | \n 287,545 | \n\n\n\n\n\n\n\n\n\n
\n\n| Less: Margin accounts held with brokers 1 | \n(47,781) | \n (125,508) | \n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents per consolidated statement of cash flows | \n 231,900 | \n 162,037 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n1
\n Margin accounts held with brokers are collateral for open derivative financial instruments.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag754": {
"value": "\n
\n
\n16. Share capital and other reserves
\n\n(a) Issued and fully paid share capital
\n(i) As at 31 December 2024, the Company has a share capital of US$619.9 million, comprising of 159,282,000 ordinary shares,
\nno par value per share, issued and paid \u2013 up.
\nAs at 31 December 2023 and 31 December 2022, the Company\u2019s authorised share capital is US$1.6 million divided into
\n162,000,000 common shares, no par value per share, with 140,000,000 and 141,939,998 issued and paid - up shares,
\nrespectively.
\nFully paid common shares carry one vote per share and carry a right to dividend as and when declared by the Company.
\n(ii) The Company operates two equity-settled, share-based compensation plans. The 2017 Long-Term Incentive Plan (\u201cLTIP
\n2017\u201d) was fully awarded in 2021. At the end of the vesting periods between February 2020 and February 2024, common
\nshares of 2,043,784 may be acquired by certain employees, from the Company at a predetermined strike price. Under the
\n2022 Long-Term Incentive Plan (\u201cLTIP 2022\u201d), at the end of the vesting periods between February 2025 and February 2029,
\ncommon shares of 3,463,336 may be acquired by certain employees from the Company at a predetermined strike price.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(b) Share premium
\nThe differences between the consideration for common shares issued and their par value are recognised as share premium. On 1
\nJuly 2024, following the Company\u2019s redomiciliation to Singapore, US$285.9 million was reclassified from the Company\u2019s share
\npremium to share capital to comply with local regulatory requirements in Singapore.
\n(c) Capital reserve
\nAs at 31 December 2024, capital reserve amounted to US$649.7 million, of which US$685.9 million related to a reclassification
\nfrom the Company\u2019s contributed surplus account, following the Company\u2019s redomiciliation from Bermuda to Singapore on 1 July
\n2024.
\nAs at 31 December 2023 and 2022, negative capital reserve amounted to US$36.3 million, which comprises negative reserve
\narising from the business acquisition of entities under common control of US$41.5 million and a gain on disposal of treasury shares of
\nUS$5.2 million in December 2015.
\n(d) Other reserve
\nOther reserve includes US$6.2 million of tonnage tax reserves of the Group\u2019s Indian subsidiary, BW Global United LPG India
\nPrivate Limited. This amount is computed based on the subsidiary\u2019s profits pursuant to Section 115 JB to Tonnage tax reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n16. Share capital and other reserves\u2009(continued)
\n\n
\n\n(e) Share-based payment reserve
\nCertain employees are entitled to receive common shares in the Company. This award is recognised as an expense in the
\nconsolidated profit or loss with a corresponding increase in the share-based payment reserve over the vesting periods. For the year
\nended 31 December 2024, an expense of US$2.0 million (2023: US$1.7 million; 2022: US$1.4 million) was recognised in the
\nconsolidated profit or loss with a corresponding increase recognised in the share-based payment reserve. When the share options
\nsubsequently vest and are exercised, the corresponding amounts are reversed.
\n
\n\n\n
\n\n\n\n(f) Treasury shares
\n
\n\n
\n\n\n | \nNumber of shares | \nAmount | \n
\n\n | \n2024 | \n2023 | \n2022 | \n2024 | \n2023 | \n2022 | \n
\n\n | \n\u2018000 | \n\u2018000 | \n\u2018000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n
\n\n| Balance as at 1 January | \n 8,926 | \n 8,558 | \n 5,001 | \n 56,438 | \n 47,631 | \n 23,294 | \n
\n\n| Transfer of treasury shares | \n (1,192) | \n (471) | \n (923) | \n (8,151) | \n (2,676) | \n (3,324) | \n
\n\n| Purchases of treasury shares | \n 9 | \n 2,778 | \n 4,480 | \n 100 | \n 23,698 | \n 27,661 | \n
\n\n| Cancellation of treasury shares | \n \u2014 | \n (1,939) | \n\u2014 | \n \u2014 | \n (12,215) | \n\u2014 | \n
\n\n| Balance as at 31 December | \n 7,743 | \n 8,926 | \n 8,558 | \n 48,387 | \n 56,438 | \n 47,631 | \n
\n\n
\n
\n
\nIn March 2024, 597,767 shares (2023: 470,000 shares; 2022: 923,000 shares) were transferred to certain members in settlement of
\ntheir exercising of certain vested options granted under LTIP 2017.
\nIn August 2024, 503,889 shares were transferred to certain members in settlement of their exercising of certain vested options
\ngranted under LTIP 2022, after the Company accelerated the vesting period for that share tranche from February 2025 to August 2024.
\nOn 8 December 2021, the Company announced a share buy-back programme, under which the Company will purchase up to
\n10 million common shares for a maximum amount of US$50 million, to be held as treasury shares. In FY 2023, the Company
\npurchased a total of 2,777,784 (2022: 4,480,086) of its own common shares at an average price of US$8.53 (NOK88.59) (2022:
\nUS$6.18 (NOK58.75)) per share for an aggregate consideration of US$23.7 million (NOK246.1 million) (2022: US$27.7 million
\n(NOK263.2 million)). In FY 2023, the Company further resolved to cancel 1,938,999 treasury shares following which, the Company
\nhad 140,000,000 shares outstanding.
\n
\n\n\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag755": {
"value": "\n(a) Issued and fully paid share capital
\n(i) As at 31 December 2024, the Company has a share capital of US$619.9 million, comprising of 159,282,000 ordinary shares,
\nno par value per share, issued and paid \u2013 up.
\nAs at 31 December 2023 and 31 December 2022, the Company\u2019s authorised share capital is US$1.6 million divided into
\n162,000,000 common shares, no par value per share, with 140,000,000 and 141,939,998 issued and paid - up shares,
\nrespectively.
\nFully paid common shares carry one vote per share and carry a right to dividend as and when declared by the Company.
\n(ii) The Company operates two equity-settled, share-based compensation plans. The 2017 Long-Term Incentive Plan (\u201cLTIP
\n2017\u201d) was fully awarded in 2021. At the end of the vesting periods between February 2020 and February 2024, common
\nshares of 2,043,784 may be acquired by certain employees, from the Company at a predetermined strike price. Under the
\n2022 Long-Term Incentive Plan (\u201cLTIP 2022\u201d), at the end of the vesting periods between February 2025 and February 2029,
\ncommon shares of 3,463,336 may be acquired by certain employees from the Company at a predetermined strike price.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag756": {
"value": "\n(b) Share premium
\nThe differences between the consideration for common shares issued and their par value are recognised as share premium. On 1
\nJuly 2024, following the Company\u2019s redomiciliation to Singapore, US$285.9 million was reclassified from the Company\u2019s share
\npremium to share capital to comply with local regulatory requirements in Singapore.
\n(c) Capital reserve
\nAs at 31 December 2024, capital reserve amounted to US$649.7 million, of which US$685.9 million related to a reclassification
\nfrom the Company\u2019s contributed surplus account, following the Company\u2019s redomiciliation from Bermuda to Singapore on 1 July
\n2024.
\nAs at 31 December 2023 and 2022, negative capital reserve amounted to US$36.3 million, which comprises negative reserve
\narising from the business acquisition of entities under common control of US$41.5 million and a gain on disposal of treasury shares of
\nUS$5.2 million in December 2015.
\n(d) Other reserve
\nOther reserve includes US$6.2 million of tonnage tax reserves of the Group\u2019s Indian subsidiary, BW Global United LPG India
\nPrivate Limited. This amount is computed based on the subsidiary\u2019s profits pursuant to Section 115 JB to Tonnage tax reserve.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(e) Share-based payment reserve
\nCertain employees are entitled to receive common shares in the Company. This award is recognised as an expense in the
\nconsolidated profit or loss with a corresponding increase in the share-based payment reserve over the vesting periods. For the year
\nended 31 December 2024, an expense of US$2.0 million (2023: US$1.7 million; 2022: US$1.4 million) was recognised in the
\nconsolidated profit or loss with a corresponding increase recognised in the share-based payment reserve. When the share options
\nsubsequently vest and are exercised, the corresponding amounts are reversed.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag771": {
"value": "\n
\n\n(e) Share-based payment reserve
\nCertain employees are entitled to receive common shares in the Company. This award is recognised as an expense in the
\nconsolidated profit or loss with a corresponding increase in the share-based payment reserve over the vesting periods. For the year
\nended 31 December 2024, an expense of US$2.0 million (2023: US$1.7 million; 2022: US$1.4 million) was recognised in the
\nconsolidated profit or loss with a corresponding increase recognised in the share-based payment reserve. When the share options
\nsubsequently vest and are exercised, the corresponding amounts are reversed.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag773": {
"value": "\n(f) Treasury shares
\n
\n\n
\n\n\n | \nNumber of shares | \nAmount | \n
\n\n | \n2024 | \n2023 | \n2022 | \n2024 | \n2023 | \n2022 | \n
\n\n | \n\u2018000 | \n\u2018000 | \n\u2018000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n
\n\n| Balance as at 1 January | \n 8,926 | \n 8,558 | \n 5,001 | \n 56,438 | \n 47,631 | \n 23,294 | \n
\n\n| Transfer of treasury shares | \n (1,192) | \n (471) | \n (923) | \n (8,151) | \n (2,676) | \n (3,324) | \n
\n\n| Purchases of treasury shares | \n 9 | \n 2,778 | \n 4,480 | \n 100 | \n 23,698 | \n 27,661 | \n
\n\n| Cancellation of treasury shares | \n \u2014 | \n (1,939) | \n\u2014 | \n \u2014 | \n (12,215) | \n\u2014 | \n
\n\n| Balance as at 31 December | \n 7,743 | \n 8,926 | \n 8,558 | \n 48,387 | \n 56,438 | \n 47,631 | \n
\n\n
\n
\n
\nIn March 2024, 597,767 shares (2023: 470,000 shares; 2022: 923,000 shares) were transferred to certain members in settlement of
\ntheir exercising of certain vested options granted under LTIP 2017.
\nIn August 2024, 503,889 shares were transferred to certain members in settlement of their exercising of certain vested options
\ngranted under LTIP 2022, after the Company accelerated the vesting period for that share tranche from February 2025 to August 2024.
\nOn 8 December 2021, the Company announced a share buy-back programme, under which the Company will purchase up to
\n10 million common shares for a maximum amount of US$50 million, to be held as treasury shares. In FY 2023, the Company
\npurchased a total of 2,777,784 (2022: 4,480,086) of its own common shares at an average price of US$8.53 (NOK88.59) (2022:
\nUS$6.18 (NOK58.75)) per share for an aggregate consideration of US$23.7 million (NOK246.1 million) (2022: US$27.7 million
\n(NOK263.2 million)). In FY 2023, the Company further resolved to cancel 1,938,999 treasury shares following which, the Company
\nhad 140,000,000 shares outstanding.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag757": {
"value": "\n
\n\n
\n17. Borrowings
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank borrowings | \n 655,795 | \n 324,902 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease financing arrangement | \n 129,110 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Shareholder loan | \n 79,501 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trust receipts | \n 73,766 | \n 84,263 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payable | \n 3,836 | \n 3,184 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 942,008 | \n 412,349 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n 711,664 | \n 199,917 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n 230,344 | \n 212,432 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 942,008 | \n 412,349 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\nThe Group has bank borrowings amounting to $762.6 million at 31 December 2024 (2023: $311.0 million) that are secured by
\nmortgages over certain vessels of the Group (note 8).
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n These bank borrowings are interest bearing at US$ SOFR + margin and they
\ncontain covenants stating that at the end of each quarter, the Group shall ensure that its adjusted equity ratio, minimum adjusted
\nequity, and minimum liquidity do not fall below the agreed thresholds (as defined in the respective bank borrowings agreements),
\notherwise the bank borrowings will be repayable on demand.
\nAt 31 December 2024, the Group complied with the covenants and accordingly, the bank borrowings are classified as non-current
\nat 31 December 2024. If the Group continues with its financial position as at the end of the reporting date, the Group expects to
\ncomply with the quarterly covenants within 12 months after the reporting date.
\nThe Group entered into shareholder\u2019s loan with BW Finance Limited amounting to $80.0 million at 31 December 2024, which
\nforms part of the financing for the purchase of 12 vessels. These borrowings are interest bearing at US$ SOFR + margin, and
\nrepayable on demand.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag758": {
"value": "\n
\n17. Borrowings
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank borrowings | \n 655,795 | \n 324,902 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease financing arrangement | \n 129,110 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Shareholder loan | \n 79,501 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trust receipts | \n 73,766 | \n 84,263 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest payable | \n 3,836 | \n 3,184 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 942,008 | \n 412,349 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current | \n 711,664 | \n 199,917 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current | \n 230,344 | \n 212,432 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 942,008 | \n 412,349 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\nThe Group has bank borrowings amounting to $762.6 million at 31 December 2024 (2023: $311.0 million) that are secured by
\nmortgages over certain vessels of the Group (note 8).
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n These bank borrowings are interest bearing at US$ SOFR + margin and they
\ncontain covenants stating that at the end of each quarter, the Group shall ensure that its adjusted equity ratio, minimum adjusted
\nequity, and minimum liquidity do not fall below the agreed thresholds (as defined in the respective bank borrowings agreements),
\notherwise the bank borrowings will be repayable on demand.
\nAt 31 December 2024, the Group complied with the covenants and accordingly, the bank borrowings are classified as non-current
\nat 31 December 2024. If the Group continues with its financial position as at the end of the reporting date, the Group expects to
\ncomply with the quarterly covenants within 12 months after the reporting date.
\nThe Group entered into shareholder\u2019s loan with BW Finance Limited amounting to $80.0 million at 31 December 2024, which
\nforms part of the financing for the purchase of 12 vessels. These borrowings are interest bearing at US$ SOFR + margin, and
\nrepayable on demand.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag759": {
"value": "\n
\n\nThe Group has bank borrowings amounting to $762.6 million at 31 December 2024 (2023: $311.0 million) that are secured by
\nmortgages over certain vessels of the Group (note 8).
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n These bank borrowings are interest bearing at US$ SOFR + margin and they
\ncontain covenants stating that at the end of each quarter, the Group shall ensure that its adjusted equity ratio, minimum adjusted
\nequity, and minimum liquidity do not fall below the agreed thresholds (as defined in the respective bank borrowings agreements),
\notherwise the bank borrowings will be repayable on demand.
\nAt 31 December 2024, the Group complied with the covenants and accordingly, the bank borrowings are classified as non-current
\nat 31 December 2024. If the Group continues with its financial position as at the end of the reporting date, the Group expects to
\ncomply with the quarterly covenants within 12 months after the reporting date.
\nThe Group entered into shareholder\u2019s loan with BW Finance Limited amounting to $80.0 million at 31 December 2024, which
\nforms part of the financing for the purchase of 12 vessels. These borrowings are interest bearing at US$ SOFR + margin, and
\nrepayable on demand.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag760": {
"value": "\nThe Group has bank borrowings amounting to $762.6 million at 31 December 2024 (2023: $311.0 million) that are secured by
\nmortgages over certain vessels of the Group (note 8).
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag910": {
"value": "\n
\n\n19. Trade and other payables
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables\u2009\u2013\u2009non-related parties | \n 97,743 | \n 222,005 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other payables\u2009\u2013\u2009non-related parties | \n332 | \n246 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other payables\u2009\u2013\u2009related parties 1 | \n704 | \n264 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Charter hire received in advance | \n 1,337 | \n 3,846 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other accrued operating expenses | \n 68,948 | \n 38,739 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 169,064 | \n 265,100 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\nThe carrying amounts of trade and other payables, principally denominated in US$, approximate their fair values due to the short-
\nterm nature of these balances.
\nOther payables due to related parties are unsecured, interest-free and are payable on demand.
\nOther accrued operating expenses mainly comprise cost of cargo and delivery expenses that are incurred but are unbilled at the
\nbalance sheet date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag911": {
"value": "\n19. Trade and other payables
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables\u2009\u2013\u2009non-related parties | \n 97,743 | \n 222,005 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other payables\u2009\u2013\u2009non-related parties | \n332 | \n246 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other payables\u2009\u2013\u2009related parties 1 | \n704 | \n264 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Charter hire received in advance | \n 1,337 | \n 3,846 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other accrued operating expenses | \n 68,948 | \n 38,739 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 169,064 | \n 265,100 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\nThe carrying amounts of trade and other payables, principally denominated in US$, approximate their fair values due to the short-
\nterm nature of these balances.
\nOther payables due to related parties are unsecured, interest-free and are payable on demand.
\nOther accrued operating expenses mainly comprise cost of cargo and delivery expenses that are incurred but are unbilled at the
\nbalance sheet date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag912": {
"value": "\n
\n20. Related party transactions
\nIn addition to the information disclosed elsewhere in the consolidated financial statements, the following transactions took place
\nbetween the Group and related parties during the financial year at terms agreed between the parties:
\n(a) Services
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Charter hire expense charged by related party | \n\u2014 | \n\u2014 | \n 2,808 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate service fees charged by related parties | \n 6,887 | \n 6,615 | \n 6,865 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ship management fees charged by related parties | \n808 | \n 1,272 | \n 1,258 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Corporate service fees charged to related parties | \n\u2014 | \n\u2014 | \n242 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n(b) Key management\u2019s remuneration
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n 3,500 | \n 3,333 | \n 3,191 | \n\n\n\n\n\n\n\n\n\n
\n\n| Post-employment benefits\u2009\u2013\u2009contributions to defined contribution plans and share-based | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| payment | \n 1,692 | \n 1,859 | \n 1,237 | \n\n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n 5,777 | \n 5,568 | \n 4,804 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(c) Others
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Interest expense charged by a related party | \n769 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n769 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag913": {
"value": "\n(b) Key management\u2019s remuneration
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n 3,500 | \n 3,333 | \n 3,191 | \n\n\n\n\n\n\n\n\n\n
\n\n| Post-employment benefits\u2009\u2013\u2009contributions to defined contribution plans and share-based | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| payment | \n 1,692 | \n 1,859 | \n 1,237 | \n\n\n\n\n\n\n\n\n\n
\n\n| Directors\u2019 fees | \n585 | \n376 | \n376 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n 5,777 | \n 5,568 | \n 4,804 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag914": {
"value": "\n
\n\n21. Commitments
\n(a) Commitments\u2009\u2014\u2009as a lessor
\nThe Group time charters vessels to non-related parties under operating lease agreements. The leases have varying terms.
\nThe future minimum lease payments receivable under non-cancellable operating leases contracted for at the balance sheet date but
\nnot recognised as receivables, are as follows:
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Less than one year | \n 223,847 | \n 81,375 | \n\n\n\n\n\n\n\n\n\n
\n\n| Two to five years | \n 151,451 | \n 69,259 | \n\n\n\n\n\n\n\n\n\n
\n\n| More than five years | \n 1,397 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n 376,695 | \n 150,634 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n(b) Sub-leasing\u2009\u2014\u2009as a lessor
\nIncluded within \u201cRevenue from time charter voyages\u201d was income from sub-leasing of right-of-use assets of US$nil million
\n(2023: US$nil million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag915": {
"value": "\n21. Commitments
\n(a) Commitments\u2009\u2014\u2009as a lessor
\nThe Group time charters vessels to non-related parties under operating lease agreements. The leases have varying terms.
\nThe future minimum lease payments receivable under non-cancellable operating leases contracted for at the balance sheet date but
\nnot recognised as receivables, are as follows:
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Less than one year | \n 223,847 | \n 81,375 | \n\n\n\n\n\n\n\n\n\n
\n\n| Two to five years | \n 151,451 | \n 69,259 | \n\n\n\n\n\n\n\n\n\n
\n\n| More than five years | \n 1,397 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n | \n 376,695 | \n 150,634 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n(b) Sub-leasing\u2009\u2014\u2009as a lessor
\nIncluded within \u201cRevenue from time charter voyages\u201d was income from sub-leasing of right-of-use assets of US$nil million
\n(2023: US$nil million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag916": {
"value": "\n
\n22. Financial risk management
\nThe Group\u2019s activities expose it to a variety of financial risks. The Group\u2019s overall risk management programme focuses on the
\nunpredictability of financial markets and seeks to minimise potential adverse effects on financial performance of the Group. Where
\napplicable, the Group uses financial instruments such as interest rate swaps, forward freight agreements, bunker swaps, and
\ncommodity contracts to hedge certain financial risk exposures.
\nThe Board of Directors is responsible for setting the objectives and underlying principles of financial risk management for the
\nGroup.
\n\n(a) Market risk
\n(i) Fuel price risk
\nThe Group is exposed to the risk of variations in fuel oil costs, which are affected by the global political and economic
\nenvironment. In 2024, fuel oil costs comprised 30% (2023: 27%) of the Group\u2019s total operating expenses (excluding cost of cargo and
\ndelivery expenses\u2009\u2014\u2009Product Services, charter hire expenses, depreciation, and amortisation).
\n(ii) Currency risk
\nThe Group\u2019s business operations are not exposed to significant foreign exchange risk as it has no significant regular
\ntransactions denominated in foreign currencies.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n22. Financial risk management \u2009(continued)
\n\n(a) Market risk (continued)
\n(iii) Equity price risk
\nThe Group is exposed to equity securities price risk arising from the investments held by the Group which are classified
\nas equity financial assets, at FVPL or at FVOCI. If prices for these equity securities increase/decrease by 20% with other
\nvariables including tax rate being held constant, the profit after tax and other comprehensive income will be higher/lower by
\napproximately US$0.6 million and US$4.6 million, respectively (2023: US$0.7 million and US$ nil).
\n(iv) Commodity price risk
\nCommodity price risk results primarily from exposures to fluctuations in spot prices and forward prices of LPG and LPG
\nfreight indexes due to the Group\u2019s LPG trading operations. The Group holds positions to meet physical supply commitments
\nto its customers and to leverage on physical arbitrage opportunities between the key LPG markets. The value of these
\npositions is accounted for at fair value and are therefore impacted by changes in market prices. The Group manages the price
\nrisks arising from the LPG trading activities by hedging the corresponding commodity price exposures.
\nThe Group monitors the market risk arising from commodity price risk using Daily Value at Risk (VaR) calculated at a
\n95 percent confidence level, which is a statistical estimate of the potential decline in value of the Group\u2019s positions due to
\nmarket movements.
\n(v) Interest rate risk
\nThe Group\u2019s income and operating cash flows are substantially independent of changes in market interest rates.
\nThe Group\u2019s bank borrowings are at variable rates. The Group has entered into interest rate swaps to swap floating
\ninterest rates to fixed interest rates for certain portions of the bank borrowings (note 17). If the US$ interest rates
\nincrease/decrease by 50 basis points (2023: 50 basis points) with all other variables including tax rate being held constant, the
\nprofit after tax will be lower/higher by approximately US$0.5 million (2023 profit after tax will be lower/higher by
\napproximately US$0.2 million) as a result of higher/lower interest expense on these borrowings; the other comprehensive
\nloss will be lower/higher by approximately US$2.1 million (2023: other comprehensive loss will be lower/higher by
\napproximately US$4.2 million).
\nA fundamental reform of major interest rate benchmarks has been undertaken globally, including the replacement of
\nsome interbank offered rates (IBORs) with alternative nearly risk-free rates (referred to as \u2018IBOR reform\u2019). The Group has
\nexposure to IBORs on its financial instruments that were reformed as part of these market-wide initiatives. The Group\u2019s main
\nIBOR exposure at 31 December 2022 was indexed to US$ LIBOR. The alternative reference rate for the US$ LIBOR is the
\nSecured Overnight Financing Rate (SOFR). In 2023, the Group completed the process of amending its financial instruments
\nfrom US$ LIBOR to US$ SOFR.
\nThe Group holds interest rate swaps for risk management purposes which are designated in cash flow hedging
\nrelationships. The interest rate swaps have floating legs that are indexed to various IBORs. The Group\u2019s derivative
\ninstruments are governed by contracts based on the International Swaps and Derivatives Association (ISDA) master
\nagreements.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n22. Financial risk management (continued)
\n\n(a) Market risk (continued)
\n(v) Interest rate risk (continued)
\nThe Group replaced its LIBOR interest rate derivatives used in cash flow hedging relationships with economically
\nequivalent interest rate derivatives referencing SOFR in 2023. Therefore, there is no longer uncertainty about when and how
\nreplacement may occur with respect to the relevant hedged items and hedging instruments. As a result, the Group no longer
\napplies the Phase 1 Amendments to IFRS 9 on Interest Rate Benchmark Reform to those hedging relationships.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(b) Credit risk
\nCredit risk is diversified over a range of counterparties including several key charterers. The Group performs ongoing credit
\nevaluation of its charterers and has policies in place to ensure that credit is extended only to charterers with appropriate credit histories
\nor financial resources. In this regard, the Group is of the opinion that the credit risk of counterparty default is appropriately mitigated.
\nIn addition, although the trade and other receivables consist of a small number of customers, the Group has policies in place for the
\ncontrol and monitoring of the concentration of credit risk. The Group has implemented policies to ensure cash is only deposited with
\ninternationally recognised financial institutions with good credit ratings.
\nThe Group\u2019s credit risk is primarily attributable to trade and other receivables, finance lease receivables, amounts due from
\nrelated parties and cash and cash equivalents. The Group has assessed the ECL as at 31 December 2024 and 31 December 2023 based
\non past events, current conditions and forecasts of future economic conditions:
\n(i) General approach
\n\u2014 bank deposits are not impaired and are mainly deposits with banks with credit-ratings assigned by international credit-
\nrating agencies; and
\n(ii) Simplified approach
\n\u2014 trade receivables are neither past due nor impaired and are substantially from companies with a good collection track
\nrecord with the Group;
\n\u2014 finance lease receivables are due from customers with good credit standing, and in the event of default, the Group would
\nbe entitled to repossess the vessels chartered; and
\n\u2014 other receivables from related parties are not past due.
\nBased on the assessment of the qualitative factors that are indicative of the risk of default, there have been no significant increases
\nin the credit risk since the initial recognition of these financial assets, as such, the expected credit losses based on the 12-month ECLs
\nhas been assessed to be insignificant.
\nThere is no significant balance as at the balance sheet date that is past due as substantial portions of the trade and other
\nreceivables represent accrued revenue for spot voyages that are in progress, unbilled receivables from time charters and unbilled
\ndemurrage receivables at the balance sheet date. The maximum exposure is represented by the carrying value of each financial asset
\non the consolidated balance sheet before taking into account any collateral held.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n22. Financial risk management\u2009(continued)
\n\n(c) Liquidity risk
\nPrudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of
\ncommitted credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, the
\nGroup maintains sufficient cash for its daily operations via short-term cash deposit at banks and has access to unutilised portions of
\nrevolving facilities offered by financial institutions.
\nThe table below analyses non-derivative financial liabilities of the Group into relevant maturity groupings based on the remaining
\nperiod from the balance sheet date to the contractual maturity date on an undiscounted basis.
\n
\n\n
\n\n\n | \n | \nLess than | \nBetween 1 | \nBetween 2 | \n | \n\n\n\n\n
\n\n | \n | \n1 year | \nand 2 years | \nand 5 years | \nOver 5 years | \n\n\n\n\n
\n\n | \n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| At 31 December 2024 | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other payables | \n | \n 155,693 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Bank borrowings | \n | \n 626,444 | \n 57,964 | \n 50,683 | \n\u2014 | \n\n\n\n\n
\n\n| Lease financing arrangement | \n | \n 6,610 | \n 6,250 | \n 18,750 | \n 97,500 | \n\n\n\n\n
\n\n| Trust receipts | \n | \n 96,075 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Lease liabilities | \n | \n 177,277 | \n 35,497 | \n 28,401 | \n\u2014 | \n\n\n\n\n
\n\n | \n | \n 1,062,099 | \n 99,711 | \n 97,834 | \n 97,500 | \n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other payables | \n | \n 261,254 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Bank borrowings | \n | \n 118,800 | \n 61,554 | \n 164,471 | \n 718 | \n\n\n\n\n
\n\n| Trust receipts | \n | \n 84,263 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Lease liabilities | \n | \n 84,662 | \n 42,263 | \n 34,784 | \n 6,103 | \n\n\n\n\n
\n\n | \n | \n 548,979 | \n 103,817 | \n 199,255 | \n 6,821 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n
\n(d) Capital risk
\n\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to
\nmaintain an optimal capital structure so as to maximise shareholder value. In order to maintain or achieve an optimal capital structure,
\nthe Group may adjust the amount of dividend paid, return capital to shareholders, obtain new borrowings or sell assets to reduce
\nborrowings.
\n
\n\n\n\n\n\n\nThe Group monitors capital based on a book leverage ratio (defined as total borrowings to total equity and borrowings). The
\nGroup pursues a policy aiming to achieve a target book leverage ratio of below 60%. If the book leverage ratio is higher than 60%, the
\nGroup will seek to return to a conservative financial level by disposing assets, deleveraging the balance sheet; and/or increasing fixed
\nincome coverage within a reasonable period of time.
\nThe Group\u2019s leverage ratio net of cash at 31 December 2024 is 33% (2023: 21%).
\nThe Group is in compliance with all other externally imposed capital requirements for the financial year ended 31 December 2024
\nand 31 December 2023.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n22. Financial risk management\u2009(continued)
\n\n
\n(e) Financial instruments by category
\nThe aggregate carrying amounts of the Group\u2019s financial instruments are as follows:
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| Equity financial assets, at FVOCI | \n 23,132 | \n\u2014 | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n 2,769 | \n 3,271 | \n\n\n\n\n
\n\n| Derivative assets measured at fair value | \n 82,040 | \n 48,085 | \n\n\n\n\n
\n\n| Derivative liabilities measured at fair value | \n (26,096) | \n (90,893) | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n 437,401 | \n 497,401 | \n\n\n\n\n
\n\n| Financial liabilities at amortised cost | \n (1,097,701) | \n (663,609) | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n(f) Estimation of fair value
\nIFRS 13 established a fair value hierarchy that prioritises inputs used to measure fair value. The three levels of the fair value input
\nhierarchy defined by IFRS 13 are as follows:
\n(i) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1);
\n(ii) inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as
\nprices) or indirectly (i.e. derived from prices) (Level 2); and
\n(iii) inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3).
\n
\n\n
\n\n\n | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity financial assets, at FVOCI | \n 23,132 | \n\u2014 | \n\u2014 | \n 23,132 | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n\u2014 | \n\u2014 | \n2,769 | \n2,769 | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 16,475 | \n 65,565 | \n 82,040 | \n\n\n\n\n
\n\n| Total assets | \n 23,132 | \n 16,475 | \n 68,334 | \n 107,941 | \n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 12,166 | \n 13,930 | \n 26,096 | \n\n\n\n\n
\n\n| Total liabilities | \n \u2014 | \n 12,166 | \n 13,930 | \n 26,096 | \n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n\u2014 | \n\u2014 | \n 3,271 | \n 3,271 | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 13,264 | \n 34,821 | \n 48,085 | \n\n\n\n\n
\n\n| Total assets | \n \u2014 | \n 13,264 | \n 38,092 | \n 51,356 | \n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 61,287 | \n 29,606 | \n 90,893 | \n\n\n\n\n
\n\n| Total liabilities | \n \u2014 | \n 61,287 | \n 29,606 | \n 90,893 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n22. Financial risk management\u2009(continued)
\n\n
\n\n(f) Estimation of fair value (continued)
\nDerivative financial assets and liabilities
\nThe Group\u2019s financial derivative instruments primarily relate to interest rate swaps, forward freight agreements, bunker swaps and
\ncommodity contracts (note 14) measured at fair value.
\nLevel 2 classifications primarily include exchange-traded futures including interest rate swaps, forward freight agreements,
\nbunker swaps and commodity contracts. The fair values of interest rate swaps are calculated at the present value of estimated future
\ncash flows based on observable yield curves. The fair values of forward freight agreements, bunker swaps and commodity contracts
\nmeasured at fair value are determined using forward commodity indices at the balance sheet date.
\nLevel 3 classifications primarily include the physical buy and sell commodity contracts where the fair values are estimated using
\nvaluation techniques based on the best information available. The fair values are estimated based on observable market prices obtained
\nfrom exchanges and broker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs.
\nWhere observable market prices are not available for commodity and freight prices are not available for the remaining tenure of the
\nphysical commodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period. As the fair value estimation process involves uncertainties and significant
\njudgement over the unobservable inputs and assumptions, the fair values of the physical buy and sell commodity contracts are
\nclassified under level 3. If unobservable inputs in relation to freight prices increase/decrease by 1% with other variables including tax
\nrate being held constant, the profit after tax derived from the physical buy and sell commodity contracts will be lower/higher by
\napproximately US$4.9 million.
\nNon-derivative non-current financial assets and liabilities
\nThe carrying amount of non-derivative non-current financial assets and liabilities which bear floating interest rates are assumed to
\napproximate their fair value because of the short repricing period. There are no non-current financial assets and liabilities which do not
\nbear floating interest rates.
\nNon-derivative current financial assets and liabilities
\nThe carrying amounts of financial assets and liabilities with a maturity of less than one year are assumed to approximate their fair
\nvalue because of the short period to maturity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n22. Financial risk management\u2009(continued)
\n(g) Offsetting financial assets and financial liabilities
\nThe Group has the following financial instruments subject to enforceable master netting arrangements or other similar agreements
\nas follows:
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n | \nGross | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \namounts of | \nNet | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nGross | \nrecognised | \namounts of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \namounts of | \nfinancial | \nfinancial | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nrecognised | \ninstruments | \ninstruments | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nfinancial | \noffset in the | \nincluded in the | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \ninstruments | \nbalance sheet | \nbalance sheet | \nNet amount | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements and related bunker swaps (note 14) | \n 4,565 | \n (572) | \n 3,993 | \n 3,993 | \n\n\n\n\n\n\n\n\n\n
\n\n| Commodity contracts (note 14) | \n 98,176 | \n (27,611) | \n 70,565 | \n 70,565 | \n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements and related bunker swaps (note 14) | \n (572) | \n572 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Commodity contracts (note 14) | \n (53,446) | \n 27,611 | \n (25,835) | \n (25,835) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n | \nGross | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \namounts of | \nNet | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nGross | \nrecognised | \namounts of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \namounts of | \nfinancial | \nfinancial | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nrecognised | \ninstruments | \ninstruments | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nfinancial | \noffset in the | \nincluded in the | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \ninstruments | \nbalance sheet | \nbalance sheet | \nNet amount | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements and related bunker swaps (note 14) | \n 17,223 | \n (15,035) | \n 2,188 | \n 2,188 | \n\n\n\n\n\n\n\n\n\n
\n\n| Commodity contracts (note 14) | \n 126,303 | \n (91,482) | \n 34,821 | \n 34,821 | \n\n\n\n\n\n\n\n\n\n
\n\n| Derivative financial liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Forward freight agreements and related bunker swaps (note 14) | \n (61,426) | \n 15,035 | \n (46,391) | \n (46,391) | \n\n\n\n\n\n\n\n\n\n
\n\n| Commodity contracts (note 14) | \n (135,716) | \n 91,482 | \n (44,234) | \n (44,234) | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
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\n
\n
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\n
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\n
\n
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\n
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\n
\n
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\n
\n
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\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag917": {
"value": "\n(a) Market risk
\n(i) Fuel price risk
\nThe Group is exposed to the risk of variations in fuel oil costs, which are affected by the global political and economic
\nenvironment. In 2024, fuel oil costs comprised 30% (2023: 27%) of the Group\u2019s total operating expenses (excluding cost of cargo and
\ndelivery expenses\u2009\u2014\u2009Product Services, charter hire expenses, depreciation, and amortisation).
\n(ii) Currency risk
\nThe Group\u2019s business operations are not exposed to significant foreign exchange risk as it has no significant regular
\ntransactions denominated in foreign currencies.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(a) Market risk (continued)
\n(iii) Equity price risk
\nThe Group is exposed to equity securities price risk arising from the investments held by the Group which are classified
\nas equity financial assets, at FVPL or at FVOCI. If prices for these equity securities increase/decrease by 20% with other
\nvariables including tax rate being held constant, the profit after tax and other comprehensive income will be higher/lower by
\napproximately US$0.6 million and US$4.6 million, respectively (2023: US$0.7 million and US$ nil).
\n(iv) Commodity price risk
\nCommodity price risk results primarily from exposures to fluctuations in spot prices and forward prices of LPG and LPG
\nfreight indexes due to the Group\u2019s LPG trading operations. The Group holds positions to meet physical supply commitments
\nto its customers and to leverage on physical arbitrage opportunities between the key LPG markets. The value of these
\npositions is accounted for at fair value and are therefore impacted by changes in market prices. The Group manages the price
\nrisks arising from the LPG trading activities by hedging the corresponding commodity price exposures.
\nThe Group monitors the market risk arising from commodity price risk using Daily Value at Risk (VaR) calculated at a
\n95 percent confidence level, which is a statistical estimate of the potential decline in value of the Group\u2019s positions due to
\nmarket movements.
\n(v) Interest rate risk
\nThe Group\u2019s income and operating cash flows are substantially independent of changes in market interest rates.
\nThe Group\u2019s bank borrowings are at variable rates. The Group has entered into interest rate swaps to swap floating
\ninterest rates to fixed interest rates for certain portions of the bank borrowings (note 17). If the US$ interest rates
\nincrease/decrease by 50 basis points (2023: 50 basis points) with all other variables including tax rate being held constant, the
\nprofit after tax will be lower/higher by approximately US$0.5 million (2023 profit after tax will be lower/higher by
\napproximately US$0.2 million) as a result of higher/lower interest expense on these borrowings; the other comprehensive
\nloss will be lower/higher by approximately US$2.1 million (2023: other comprehensive loss will be lower/higher by
\napproximately US$4.2 million).
\nA fundamental reform of major interest rate benchmarks has been undertaken globally, including the replacement of
\nsome interbank offered rates (IBORs) with alternative nearly risk-free rates (referred to as \u2018IBOR reform\u2019). The Group has
\nexposure to IBORs on its financial instruments that were reformed as part of these market-wide initiatives. The Group\u2019s main
\nIBOR exposure at 31 December 2022 was indexed to US$ LIBOR. The alternative reference rate for the US$ LIBOR is the
\nSecured Overnight Financing Rate (SOFR). In 2023, the Group completed the process of amending its financial instruments
\nfrom US$ LIBOR to US$ SOFR.
\nThe Group holds interest rate swaps for risk management purposes which are designated in cash flow hedging
\nrelationships. The interest rate swaps have floating legs that are indexed to various IBORs. The Group\u2019s derivative
\ninstruments are governed by contracts based on the International Swaps and Derivatives Association (ISDA) master
\nagreements.
\n
\n\n\n\n\n\n\n(a) Market risk (continued)
\n(v) Interest rate risk (continued)
\nThe Group replaced its LIBOR interest rate derivatives used in cash flow hedging relationships with economically
\nequivalent interest rate derivatives referencing SOFR in 2023. Therefore, there is no longer uncertainty about when and how
\nreplacement may occur with respect to the relevant hedged items and hedging instruments. As a result, the Group no longer
\napplies the Phase 1 Amendments to IFRS 9 on Interest Rate Benchmark Reform to those hedging relationships.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag920": {
"value": "\n(b) Credit risk
\nCredit risk is diversified over a range of counterparties including several key charterers. The Group performs ongoing credit
\nevaluation of its charterers and has policies in place to ensure that credit is extended only to charterers with appropriate credit histories
\nor financial resources. In this regard, the Group is of the opinion that the credit risk of counterparty default is appropriately mitigated.
\nIn addition, although the trade and other receivables consist of a small number of customers, the Group has policies in place for the
\ncontrol and monitoring of the concentration of credit risk. The Group has implemented policies to ensure cash is only deposited with
\ninternationally recognised financial institutions with good credit ratings.
\nThe Group\u2019s credit risk is primarily attributable to trade and other receivables, finance lease receivables, amounts due from
\nrelated parties and cash and cash equivalents. The Group has assessed the ECL as at 31 December 2024 and 31 December 2023 based
\non past events, current conditions and forecasts of future economic conditions:
\n(i) General approach
\n\u2014 bank deposits are not impaired and are mainly deposits with banks with credit-ratings assigned by international credit-
\nrating agencies; and
\n(ii) Simplified approach
\n\u2014 trade receivables are neither past due nor impaired and are substantially from companies with a good collection track
\nrecord with the Group;
\n\u2014 finance lease receivables are due from customers with good credit standing, and in the event of default, the Group would
\nbe entitled to repossess the vessels chartered; and
\n\u2014 other receivables from related parties are not past due.
\nBased on the assessment of the qualitative factors that are indicative of the risk of default, there have been no significant increases
\nin the credit risk since the initial recognition of these financial assets, as such, the expected credit losses based on the 12-month ECLs
\nhas been assessed to be insignificant.
\nThere is no significant balance as at the balance sheet date that is past due as substantial portions of the trade and other
\nreceivables represent accrued revenue for spot voyages that are in progress, unbilled receivables from time charters and unbilled
\ndemurrage receivables at the balance sheet date. The maximum exposure is represented by the carrying value of each financial asset
\non the consolidated balance sheet before taking into account any collateral held.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag901": {
"value": "\n(c) Liquidity risk
\nPrudent liquidity risk management implies maintaining sufficient cash, the availability of funding through an adequate amount of
\ncommitted credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying businesses, the
\nGroup maintains sufficient cash for its daily operations via short-term cash deposit at banks and has access to unutilised portions of
\nrevolving facilities offered by financial institutions.
\nThe table below analyses non-derivative financial liabilities of the Group into relevant maturity groupings based on the remaining
\nperiod from the balance sheet date to the contractual maturity date on an undiscounted basis.
\n
\n\n
\n\n\n | \n | \nLess than | \nBetween 1 | \nBetween 2 | \n | \n\n\n\n\n
\n\n | \n | \n1 year | \nand 2 years | \nand 5 years | \nOver 5 years | \n\n\n\n\n
\n\n | \n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| At 31 December 2024 | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other payables | \n | \n 155,693 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Bank borrowings | \n | \n 626,444 | \n 57,964 | \n 50,683 | \n\u2014 | \n\n\n\n\n
\n\n| Lease financing arrangement | \n | \n 6,610 | \n 6,250 | \n 18,750 | \n 97,500 | \n\n\n\n\n
\n\n| Trust receipts | \n | \n 96,075 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Lease liabilities | \n | \n 177,277 | \n 35,497 | \n 28,401 | \n\u2014 | \n\n\n\n\n
\n\n | \n | \n 1,062,099 | \n 99,711 | \n 97,834 | \n 97,500 | \n\n\n\n\n
\n\n| At 31 December 2023 | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Trade and other payables | \n | \n 261,254 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Bank borrowings | \n | \n 118,800 | \n 61,554 | \n 164,471 | \n 718 | \n\n\n\n\n
\n\n| Trust receipts | \n | \n 84,263 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n
\n\n| Lease liabilities | \n | \n 84,662 | \n 42,263 | \n 34,784 | \n 6,103 | \n\n\n\n\n
\n\n | \n | \n 548,979 | \n 103,817 | \n 199,255 | \n 6,821 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
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\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag902": {
"value": "\n
\n(d) Capital risk
\n\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to
\nmaintain an optimal capital structure so as to maximise shareholder value. In order to maintain or achieve an optimal capital structure,
\nthe Group may adjust the amount of dividend paid, return capital to shareholders, obtain new borrowings or sell assets to reduce
\nborrowings.
\n
\n\n\n\n\n\n\nThe Group monitors capital based on a book leverage ratio (defined as total borrowings to total equity and borrowings). The
\nGroup pursues a policy aiming to achieve a target book leverage ratio of below 60%. If the book leverage ratio is higher than 60%, the
\nGroup will seek to return to a conservative financial level by disposing assets, deleveraging the balance sheet; and/or increasing fixed
\nincome coverage within a reasonable period of time.
\nThe Group\u2019s leverage ratio net of cash at 31 December 2024 is 33% (2023: 21%).
\nThe Group is in compliance with all other externally imposed capital requirements for the financial year ended 31 December 2024
\nand 31 December 2023.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag903": {
"value": "\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern and to
\nmaintain an optimal capital structure so as to maximise shareholder value. In order to maintain or achieve an optimal capital structure,
\nthe Group may adjust the amount of dividend paid, return capital to shareholders, obtain new borrowings or sell assets to reduce
\nborrowings.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag906": {
"value": "\n(f) Estimation of fair value
\nIFRS 13 established a fair value hierarchy that prioritises inputs used to measure fair value. The three levels of the fair value input
\nhierarchy defined by IFRS 13 are as follows:
\n(i) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1);
\n(ii) inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as
\nprices) or indirectly (i.e. derived from prices) (Level 2); and
\n(iii) inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3).
\n
\n\n
\n\n\n | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTotal | \n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity financial assets, at FVOCI | \n 23,132 | \n\u2014 | \n\u2014 | \n 23,132 | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n\u2014 | \n\u2014 | \n2,769 | \n2,769 | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 16,475 | \n 65,565 | \n 82,040 | \n\n\n\n\n
\n\n| Total assets | \n 23,132 | \n 16,475 | \n 68,334 | \n 107,941 | \n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 12,166 | \n 13,930 | \n 26,096 | \n\n\n\n\n
\n\n| Total liabilities | \n \u2014 | \n 12,166 | \n 13,930 | \n 26,096 | \n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity financial assets, at FVPL | \n\u2014 | \n\u2014 | \n 3,271 | \n 3,271 | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 13,264 | \n 34,821 | \n 48,085 | \n\n\n\n\n
\n\n| Total assets | \n \u2014 | \n 13,264 | \n 38,092 | \n 51,356 | \n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Derivative financial instruments | \n\u2014 | \n 61,287 | \n 29,606 | \n 90,893 | \n\n\n\n\n
\n\n| Total liabilities | \n \u2014 | \n 61,287 | \n 29,606 | \n 90,893 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n(f) Estimation of fair value (continued)
\nDerivative financial assets and liabilities
\nThe Group\u2019s financial derivative instruments primarily relate to interest rate swaps, forward freight agreements, bunker swaps and
\ncommodity contracts (note 14) measured at fair value.
\nLevel 2 classifications primarily include exchange-traded futures including interest rate swaps, forward freight agreements,
\nbunker swaps and commodity contracts. The fair values of interest rate swaps are calculated at the present value of estimated future
\ncash flows based on observable yield curves. The fair values of forward freight agreements, bunker swaps and commodity contracts
\nmeasured at fair value are determined using forward commodity indices at the balance sheet date.
\nLevel 3 classifications primarily include the physical buy and sell commodity contracts where the fair values are estimated using
\nvaluation techniques based on the best information available. The fair values are estimated based on observable market prices obtained
\nfrom exchanges and broker quotes, adjusted for location differentials and unobservable inputs such as shipping and financing costs.
\nWhere observable market prices are not available for commodity and freight prices are not available for the remaining tenure of the
\nphysical commodity contracts, management has utilised unobservable inputs based on internally developed proxy curves for the
\nestimation of these prices beyond the observable period. As the fair value estimation process involves uncertainties and significant
\njudgement over the unobservable inputs and assumptions, the fair values of the physical buy and sell commodity contracts are
\nclassified under level 3. If unobservable inputs in relation to freight prices increase/decrease by 1% with other variables including tax
\nrate being held constant, the profit after tax derived from the physical buy and sell commodity contracts will be lower/higher by
\napproximately US$4.9 million.
\nNon-derivative non-current financial assets and liabilities
\nThe carrying amount of non-derivative non-current financial assets and liabilities which bear floating interest rates are assumed to
\napproximate their fair value because of the short repricing period. There are no non-current financial assets and liabilities which do not
\nbear floating interest rates.
\nNon-derivative current financial assets and liabilities
\nThe carrying amounts of financial assets and liabilities with a maturity of less than one year are assumed to approximate their fair
\nvalue because of the short period to maturity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag907": {
"value": "\n23. Segment information
\nThe executive management team (\u201cEMT\u201d) is the Group\u2019s chief operating decision-maker. The Group identifies segments on the
\nbasis of those components of the Group that the EMT regularly reviews. The Group considers the business from each individual
\nbusiness segment perspective which comprise the Shipping and Product Services segments.
\nThe reported measures of segment performance is gross profit, which the EMT uses to assess the performance of the operating
\nsegments. For the Shipping segment, gross profit is reflected as TCE income. Operating segment disclosures are consistent with the
\ninformation reviewed by the Management.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n23. Segment information\u2009(continued)
\nGeographical information
\nNon-current assets comprise mainly vessels, operating on an international platform with individual vessels calling at various ports
\nacross the globe. The Group does not consider the domicile of its customers as a relevant decision making guideline and hence does
\nnot consider it meaningful to allocate vessels and revenue to specific geographical locations.
\nSegment performance is presented below:
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n | \nProduct | \nInter-segment | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nShipping | \nServices | \nelimination | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from spot voyages | \n 773,039 | \n\u2014 | \n\u2014 | \n 773,039 | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n 78,130 | \n\u2014 | \n (78,130) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n (383,798) | \n\u2014 | \n\u2014 | \n (383,798) | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment expense | \n (49,501) | \n\u2014 | \n 49,501 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Net income from spot voyages | \n 417,870 | \n\u2014 | \n (28,629) | \n 389,241 | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from time charter voyages | \n 189,764 | \n\u2014 | \n\u2014 | \n 189,764 | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n562 | \n\u2014 | \n (562) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| TCE income \u2013 Shipping 1 | \n 608,196 | \n\u2014 | \n (29,191) | \n 579,005 | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from Product Services | \n\u2014 | \n 2,600,944 | \n\u2014 | \n 2,600,944 | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n\u2014 | \n 49,501 | \n (49,501) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses | \n\u2014 | \n (2,390,929) | \n\u2014 | \n (2,390,929) | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment expense | \n\u2014 | \n (78,692) | \n 78,692 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n\u2014 | \n (35,991) | \n\u2014 | \n (35,991) | \n\n\n\n\n\n\n\n\n\n
\n\n| Gross profit \u2013 Product Services 2 | \n\u2014 | \n 144,833 | \n 29,191 | \n 174,024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Segment results | \n 608,196 | \n 144,833 | \n\u2014 | \n 753,029 | \n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n (165,347) | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n (739) | \n (104) | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Loss on derecognition of right-of-use assets (vessels) | \n\u2014 | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Gain on disposal of assets | \n 20,391 | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n1
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time charters and voyage charters less
\nvoyage expenses comprising primarily fuel oil, port charges and commission.
\n2
\n Gross profit from Product Services represents the net trading results which comprise revenue and cost of LPG cargo, derivative
\ngains and losses, and other trading attributable costs, including depreciation from Product Services\u2019 leased in vessels
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n23. Segment information\u2009(continued)
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n | \nProduct | \nInter-segment | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \nShipping | \nServices | \nelimination | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from spot voyages | \n1,059,024 | \n\u2014 | \n\u2014 | \n 1,059,024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n175,528 | \n\u2014 | \n (175,528) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n(509,340) | \n\u2014 | \n\u2014 | \n (509,340) | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment expense | \n(112,211) | \n\u2014 | \n 112,211 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Net income from spot voyages | \n613,001 | \n\u2014 | \n (63,317) | \n 549,684 | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from time charter voyages | \n184,494 | \n\u2014 | \n (18,998) | \n 165,496 | \n\n\n\n\n\n\n\n\n\n
\n\n| TCE income \u2013 Shipping 1 | \n797,495 | \n\u2014 | \n (82,315) | \n 715,180 | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from Product Services | \n\u2014 | \n 1,722,820 | \n\u2014 | \n 1,722,820 | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n\u2014 | \n 112,211 | \n (112,211) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses | \n\u2014 | \n (1,547,059) | \n\u2014 | \n (1,547,059) | \n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment expense | \n\u2014 | \n (194,526) | \n 194,526 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n\u2014 | \n (67,609) | \n\u2014 | \n (67,609) | \n\n\n\n\n\n\n\n\n\n
\n\n| Gross (loss)/profit \u2013 Product Services 2 | \n\u2014 | \n 25,837 | \n 82,315 | \n 108,152 | \n\n\n\n\n\n\n\n\n\n
\n\n| Segment results | \n797,495 | \n 25,837 | \n\u2014 | \n 823,332 | \n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(149,512) | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n(699) | \n (63) | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Loss on derecognition of right-of-use assets (vessels) | \n(961) | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Gain on disposal of assets | \n42,374 | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n1
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time charters and voyage charters less
\nvoyage expenses comprising primarily fuel oil, port charges and commission.
\n2
\n Gross profit from Product Services represents the net trading results which comprise revenue and cost of LPG cargo, derivative
\ngains and losses, and other trading attributable costs, including depreciation from Product Services\u2019 leased in vessels
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n23. Segment information\u2009(continued)
\n
\n
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\n\n
\n\n\n | \n | \nProduct | \nInter-segment | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nShipping | \nServices | \nelimination | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2022 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from spot voyages | \n699,028 | \n\u2014 | \n\u2014 | \n 699,028 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n87,328 | \n\u2014 | \n (87,328) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Voyage expenses | \n(350,016) | \n\u2014 | \n\u2014 | \n (350,016) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment expense | \n(2,983) | \n\u2014 | \n 2,983 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net income from spot voyages | \n433,357 | \n\u2014 | \n (84,345) | \n 349,012 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from time charter voyages | \n134,304 | \n\u2014 | \n\u2014 | \n 134,304 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TCE income\u2009\u2013\u2009Shipping 1 | \n567,661 | \n\u2014 | \n (84,345) | \n 483,316 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue from Product Services | \n\u2014 | \n 724,792 | \n\u2014 | \n 724,792 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment revenue | \n\u2014 | \n 2,983 | \n (2,983) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses | \n\u2014 | \n (640,554) | \n\u2014 | \n (640,554) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Inter-segment expense | \n\u2014 | \n (87,328) | \n 87,328 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n\u2014 | \n (3,414) | \n\u2014 | \n (3,414) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gross (loss)/profit\u2009\u2013\u2009Product Services 2 | \n\u2014 | \n (3,521) | \n 84,345 | \n 80,824 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment results | \n567,661 | \n (3,521) | \n\u2014 | \n 564,140 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(155,401) | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n(610) | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write back of impairment | \n1,470 | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gain on disposal of assets | \n21,110 | \n\u2014 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n1
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time charters and voyage charters less
\nvoyage expenses comprising primarily fuel oil, port charges and commission.
\n2
\n Gross profit from Product Services represents the net trading results which comprise revenue and cost of LPG cargo, derivative
\ngains and losses, and other trading attributable costs, including depreciation from Product Services\u2019 leased in vessels
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n23. Segment information\u2009(continued)
\n(a) Reconciliation of segment results:
\n
\n
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\n\n
\n\n\n | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total segment results for reportable segments | \n753,029 | \n 823,332 | \n 564,140 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expenses | \n(84,984) | \n (82,192) | \n (93,428) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Time charter contracts (non-lease components) | \n(19,675) | \n (20,350) | \n (19,506) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| General and administrative expenses | \n(71,134) | \n (56,773) | \n (31,916) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Charter hire expenses | \n(1,041) | \n (30,712) | \n (16,427) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value gain from equity financial asset | \n1,326 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance lease income | \n635 | \n278 | \n585 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other operating income/(expense) - net | \n1,332 | \n (993) | \n815 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation \u2013 Shipping segment | \n(165,347) | \n (149,512) | \n (155,401) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n(843) | \n (762) | \n (610) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Write-back of impairment charge | \n\u2014 | \n\u2014 | \n 1,470 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gain on disposal of assets | \n20,391 | \n 42,374 | \n 21,110 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Remeasurement of equity interest in joint venture | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss on derecognition of right-of-use assets (vessels) | \n\u2014 | \n (961) | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance expenses - net | \n(8,726) | \n (19,765) | \n (31,184) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of profit of a joint venture | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Income tax expense | \n(30,095) | \n (10,965) | \n (1,071) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit after tax | \n394,868 | \n 492,999 | \n 238,577 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n(b) Customer concentration
\nRevenues from external customers are derived mainly from spot voyages, time charter voyages and sale of LPG cargo. Revenues
\nfrom one customer of the Product Services segment represented approximately US$347 million (2023: US$306 million; 2022:
\nUS$175 million) of the Group\u2019s total revenues.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"value": "\n24. Dividends paid
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Final dividend paid in respect of FY 2023 of US$0.90 (2023: in respect of FY 2022 of US$0.52) per | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| share | \n 118,387 | \n 68,731 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interim dividend paid in respect of Q1 2024 of US$1.00 (2023: in respect of Q1 2023 of US$0.95) per | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| share | \n 131,752 | \n 125,734 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interim dividend paid in respect of Q2 2024 of US$0.58 (2023: in respect of Q2 2023 of US$0.81) per | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| share | \n 76,709 | \n 106,127 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interim dividend paid in respect of Q3 2024 of US$0.42 (2023: in respect of Q3 2023 of US$0.80) per | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| share | \n 61,613 | \n 104,901 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n 388,461 | \n 405,493 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n
\nThe Board has declared a final cash dividend of US$0.42 per share for 2024, amounting to US$63.6 million. Together with the
\ninterim dividend paid for Q1 2024 of US$1.00 per share, Q2 2024 of US$0.58 per share and Q3 2024 of US$0.42 per share, the total
\ndividend payout for FY 2024 will amount to US$2.42 per share or US$333.7 million. The shares will be traded ex-dividend on and
\nafter 7 March 2025. The dividend will be payable on or about 24 March 2025 to shareholders of record as at 6 March 2025.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"value": "\n
\n\n25. Investment in subsidiaries with material non-controlling interests
\nSet out below are the summarised financial information for BW LPG India Pte. Ltd. (\u201cBW India\u201d) and BW LPG Product Services
\nPte. Ltd. (\u201cBW Product Services\u201d), that has non-controlling interests that are material to the Group. These are presented before inter-
\ncompany eliminations.
\nSummarised balance sheet:
\n
\n
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\n\n
\n\n\n | \nBW India | \nBW Product Services | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n 63,581 | \n 27,935 | \n 417,096 | \n 431,420 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Includes | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n 19,443 | \n 15,882 | \n 175,882 | \n 77,980 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n 278,287 | \n 347,933 | \n 92,115 | \n 75,727 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n 28,371 | \n 33,901 | \n 328,769 | \n 402,789 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Includes | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n 23,927 | \n 27,929 | \n 137,425 | \n 138,380 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities (Borrowings) | \n 76,443 | \n 112,473 | \n 50,748 | \n 40,815 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n 237,054 | \n 229,494 | \n 129,694 | \n 63,543 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\nSummarised statement of comprehensive income:
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\n\n
\n\n\n | \nBW India | \nBW Product Services | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2022 | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TCE income | \n 126,660 | \n 118,999 | \n 92,561 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue\u2009\u2013\u2009Product Services | \n\u2014 | \n\u2014 | \n\u2014 | \n 2,650,445 | \n 1,835,031 | \n 727,775 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses | \n\u2014 | \n\u2014 | \n\u2014 | \n (2,469,621) | \n (1,741,585) | \n (727,882) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expense | \n (22,223) | \n (21,503) | \n (22,885) | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n (34,853) | \n (33,950) | \n (32,154) | \n (36,095) | \n (67,609) | \n (3,414) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance expense | \n (8,980) | \n (9,510) | \n (7,453) | \n (934) | \n (4,426) | \n (1,755) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n (9,344) | \n (6,045) | \n (2,004) | \n (45,145) | \n (20,033) | \n 3,139 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net profit/(loss) after tax | \n 51,260 | \n 47,991 | \n 28,065 | \n 98,650 | \n 1,378 | \n (2,137) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income/ (loss) (currency translation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| effects) | \n\u2014 | \n416 | \n 2,961 | \n (1,022) | \n 1,918 | \n (895) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income/ (loss) | \n 51,260 | \n 48,407 | \n 31,026 | \n 97,628 | \n 3,296 | \n (3,032) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income/ (loss) allocated to non- | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| controlling interests | \n 24,400 | \n 23,716 | \n 12,701 | \n 15,996 | \n480 | \n (1,317) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n26. Listing of companies in the Group
\n\n
\n\n\n | \n | \n | \n | \nEffective | \nEffective | \n\n\n\n
\n\n | \n | \n | \n | \nequity | \nequity | \n\n\n\n
\n\n | \n | \n | \nCountry of | \nholding | \nholding | \n\n\n\n
\n\n| Name of companies | \n | \nPrincipal activities | \nincorporation | \n2024 | \n2023 | \n\n\n\n
\n\n| (i) Subsidiaries held by the Company | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Holding Pte. Ltd. (formerly known as BW LPG Holding | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Limited) | \n(a) | \nManagement | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| (ii) Subsidiaries held by BW LPG Holding Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Technologies Pte. Ltd. | \n | \nInvestment holding | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG LLC | \n | \nManagement | \nUnited States | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Gas LPG Chartering Pte. Ltd | \n | \nChartering | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG Pool Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Constellation I Pte. Ltd. | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Constellation II Pte. Ltd. | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Constellation III Pte. Ltd. (formerly known as BW Seoul Pte. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Ltd.) | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Okpo Pte. Ltd. | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW VLGC Pte. Ltd | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG Partners Pte Ltd | \n | \nDormant | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| LPG Kenya Pte. Ltd. | \n | \nInvestment holding | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG India Pte. Ltd. | \n | \nManagement | \nSingapore | \n52 % | \n52 % | \n\n\n\n
\n\n| Aurora LPG Holding AS | \n | \nManagement | \nNorway | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG AS | \n | \nManagement | \nNorway | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG Product Services Pte. Ltd. | \n(b) | \nLPG Trading | \nSingapore | \n83 % | \n85 % | \n\n\n\n
\n\n | \n | \n | \nUnited Arab | \n | \n | \n\n\n\n
\n\n| BW LPG Infrastructure Holding Ltd | \n(c) | \nManagement | \nEmirates | \n100 % | \n\u2014 | \n\n\n\n
\n\n| (iii) Subsidiaries held by BW LPG Product Services Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Product Services S.L. (formerly known as Vilma Oil | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Trading, S.L.) | \n | \nLPG Trading | \nSpain | \n83 % | \n85 % | \n\n\n\n
\n\n| Vilma Oil Singapore Pte. Ltd. | \n | \nLPG Trading | \nSingapore | \n83 % | \n85 % | \n\n\n\n
\n\n| BW LPG Product Services (Norway) AS | \n | \nManagement | \nNorway | \n83 % | \n85 % | \n\n\n\n
\n\n| BW LPG Product Services USA LLC | \n | \nLPG Trading | \nUnited States | \n83 % | \n85 % | \n\n\n\n
\n\n| (iv) Subsidiary held by BW LPG AS | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Fleet Management AS | \n | \nManagement | \nNorway | \n100 % | \n100 % | \n\n\n\n
\n\n| (v) Subsidiary held by BW LPG India Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW Global United LPG India Private Limited | \n | \nShip owning | \nIndia | \n52 % | \n52 % | \n\n\n\n
\n\n| (vi) Subsidiary held by BW LPG Infrastructure Holding Ltd | \n | \n | \n | \n | \n | \n\n\n\n
\n\n | \n | \nInvestment in Commercial | \nUnited Arab | \n | \n | \n\n\n\n
\n\n| BW LPG Infrastructure DMCC | \n(c) | \nEnterprises & Management | \nEmirates | \n100 % | \n\u2014 | \n\n\n\n
\n\n| (vii) Joint venture held by BW VLGC Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW Confidence Enterprise Private Limited | \n | \nLPG wholesaler | \nIndia | \n50 % | \n50 % | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(a) \u201cBW LPG Holding Pte. Ltd\u201d was formerly known as \u201cBW LPG Holding Limited\u201d, changed its business activities during the
\nfinancial year as \u201cManagement\u201d
\n(b) Changes in effective equity holding due to sales of shares of BW LPG Product Services Pte. Ltd. to certain employees during the
\nfinancial year
\n(c) Companies were newly incorporated during the financial year
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag833": {
"value": "\n25. Investment in subsidiaries with material non-controlling interests
\nSet out below are the summarised financial information for BW LPG India Pte. Ltd. (\u201cBW India\u201d) and BW LPG Product Services
\nPte. Ltd. (\u201cBW Product Services\u201d), that has non-controlling interests that are material to the Group. These are presented before inter-
\ncompany eliminations.
\nSummarised balance sheet:
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \nBW India | \nBW Product Services | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n 63,581 | \n 27,935 | \n 417,096 | \n 431,420 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Includes | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n 19,443 | \n 15,882 | \n 175,882 | \n 77,980 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n 278,287 | \n 347,933 | \n 92,115 | \n 75,727 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n 28,371 | \n 33,901 | \n 328,769 | \n 402,789 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Includes | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings | \n 23,927 | \n 27,929 | \n 137,425 | \n 138,380 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities (Borrowings) | \n 76,443 | \n 112,473 | \n 50,748 | \n 40,815 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n 237,054 | \n 229,494 | \n 129,694 | \n 63,543 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\nSummarised statement of comprehensive income:
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n | \nBW India | \nBW Product Services | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2022 | \n2024 | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \nUS$\u2019000 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TCE income | \n 126,660 | \n 118,999 | \n 92,561 | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue\u2009\u2013\u2009Product Services | \n\u2014 | \n\u2014 | \n\u2014 | \n 2,650,445 | \n 1,835,031 | \n 727,775 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cost of cargo and delivery expenses | \n\u2014 | \n\u2014 | \n\u2014 | \n (2,469,621) | \n (1,741,585) | \n (727,882) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Vessel operating expense | \n (22,223) | \n (21,503) | \n (22,885) | \n\u2014 | \n\u2014 | \n\u2014 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n (34,853) | \n (33,950) | \n (32,154) | \n (36,095) | \n (67,609) | \n (3,414) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance expense | \n (8,980) | \n (9,510) | \n (7,453) | \n (934) | \n (4,426) | \n (1,755) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n (9,344) | \n (6,045) | \n (2,004) | \n (45,145) | \n (20,033) | \n 3,139 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net profit/(loss) after tax | \n 51,260 | \n 47,991 | \n 28,065 | \n 98,650 | \n 1,378 | \n (2,137) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income/ (loss) (currency translation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| effects) | \n\u2014 | \n416 | \n 2,961 | \n (1,022) | \n 1,918 | \n (895) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income/ (loss) | \n 51,260 | \n 48,407 | \n 31,026 | \n 97,628 | \n 3,296 | \n (3,032) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income/ (loss) allocated to non- | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| controlling interests | \n 24,400 | \n 23,716 | \n 12,701 | \n 15,996 | \n480 | \n (1,317) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag845": {
"value": "\n
\n\n26. Listing of companies in the Group
\n\n
\n\n\n | \n | \n | \n | \nEffective | \nEffective | \n\n\n\n
\n\n | \n | \n | \n | \nequity | \nequity | \n\n\n\n
\n\n | \n | \n | \nCountry of | \nholding | \nholding | \n\n\n\n
\n\n| Name of companies | \n | \nPrincipal activities | \nincorporation | \n2024 | \n2023 | \n\n\n\n
\n\n| (i) Subsidiaries held by the Company | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Holding Pte. Ltd. (formerly known as BW LPG Holding | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Limited) | \n(a) | \nManagement | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| (ii) Subsidiaries held by BW LPG Holding Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Technologies Pte. Ltd. | \n | \nInvestment holding | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG LLC | \n | \nManagement | \nUnited States | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Gas LPG Chartering Pte. Ltd | \n | \nChartering | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG Pool Pte. Ltd. | \n | \nChartering | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Constellation I Pte. Ltd. | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Constellation II Pte. Ltd. | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Constellation III Pte. Ltd. (formerly known as BW Seoul Pte. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Ltd.) | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW Okpo Pte. Ltd. | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW VLGC Pte. Ltd | \n | \nShip owning | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG Partners Pte Ltd | \n | \nDormant | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| LPG Kenya Pte. Ltd. | \n | \nInvestment holding | \nSingapore | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG India Pte. Ltd. | \n | \nManagement | \nSingapore | \n52 % | \n52 % | \n\n\n\n
\n\n| Aurora LPG Holding AS | \n | \nManagement | \nNorway | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG AS | \n | \nManagement | \nNorway | \n100 % | \n100 % | \n\n\n\n
\n\n| BW LPG Product Services Pte. Ltd. | \n(b) | \nLPG Trading | \nSingapore | \n83 % | \n85 % | \n\n\n\n
\n\n | \n | \n | \nUnited Arab | \n | \n | \n\n\n\n
\n\n| BW LPG Infrastructure Holding Ltd | \n(c) | \nManagement | \nEmirates | \n100 % | \n\u2014 | \n\n\n\n
\n\n| (iii) Subsidiaries held by BW LPG Product Services Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Product Services S.L. (formerly known as Vilma Oil | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Trading, S.L.) | \n | \nLPG Trading | \nSpain | \n83 % | \n85 % | \n\n\n\n
\n\n| Vilma Oil Singapore Pte. Ltd. | \n | \nLPG Trading | \nSingapore | \n83 % | \n85 % | \n\n\n\n
\n\n| BW LPG Product Services (Norway) AS | \n | \nManagement | \nNorway | \n83 % | \n85 % | \n\n\n\n
\n\n| BW LPG Product Services USA LLC | \n | \nLPG Trading | \nUnited States | \n83 % | \n85 % | \n\n\n\n
\n\n| (iv) Subsidiary held by BW LPG AS | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW LPG Fleet Management AS | \n | \nManagement | \nNorway | \n100 % | \n100 % | \n\n\n\n
\n\n| (v) Subsidiary held by BW LPG India Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW Global United LPG India Private Limited | \n | \nShip owning | \nIndia | \n52 % | \n52 % | \n\n\n\n
\n\n| (vi) Subsidiary held by BW LPG Infrastructure Holding Ltd | \n | \n | \n | \n | \n | \n\n\n\n
\n\n | \n | \nInvestment in Commercial | \nUnited Arab | \n | \n | \n\n\n\n
\n\n| BW LPG Infrastructure DMCC | \n(c) | \nEnterprises & Management | \nEmirates | \n100 % | \n\u2014 | \n\n\n\n
\n\n| (vii) Joint venture held by BW VLGC Pte. Ltd. | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| BW Confidence Enterprise Private Limited | \n | \nLPG wholesaler | \nIndia | \n50 % | \n50 % | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(a) \u201cBW LPG Holding Pte. Ltd\u201d was formerly known as \u201cBW LPG Holding Limited\u201d, changed its business activities during the
\nfinancial year as \u201cManagement\u201d
\n(b) Changes in effective equity holding due to sales of shares of BW LPG Product Services Pte. Ltd. to certain employees during the
\nfinancial year
\n(c) Companies were newly incorporated during the financial year
\n
\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag841": {
"value": "\n27. Subsequent events
\nOne VLGC was delivered to BW LPG in February 2025, following the declaration of purchase option for consideration of
\nUS$69.8 million.
\nConcluded the sale and delivery of one VLGC in October 2024, which was delivered in February 2025. The sale generated
\nUS$65.0 million in proceeds and a net book gain of US$33.0 million.
\nExercised the purchase option for one VLGC in February 2025 for a consideration of approximately US$70.0 million with an
\nestimated delivery in Q2 2025.
\nCompleted a US$65.0 million financing arrangement in February 2025 for one VLGC under a Japanese operating lease with call
\noption (JOLCO) structure.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag842": {
"value": "\n28. New or revised accounting standards and interpretations
\nA number of new standards, interpretations and amendments to standards are effective for annual periods beginning after 1
\nJanuary 2025 and earlier application is permitted. However, the Group has not early adopted the new or amended standards and
\ninterpretations in preparing these financial statements. Except as disclosed below, the Group does not expect these standards to have a
\nmaterial impact on its financial position or performance.
\nIFRS 18 Presentation and Disclosure in Financial Statements
\nIFRS 18 will replace IAS 1 Presentation of Financial Statements and applies for annual reporting periods beginning on or after 1
\nJanuary 2027. The new standard introduces the following key new requirements.
\n\u2014 Entities are required to classify all income and expenses into five categories in the statement of profit or loss, namely the
\noperating, investing, financing, discontinued operations and income tax categories. Entities are also required to present a
\nnewly-defined operating profit subtotal. Entities\u2019 net profit will not change.
\n\u2014 Management-defined performance measures (MPMs) are disclosed in a single note in the financial statements.
\n\u2014 Enhanced guidance is provided on how to group information in the financial statements
\nIn addition, all entities are required to use the operating profit subtotal as the starting point for the statement of cash flows when
\npresenting operating cash flows under the indirect method.
\nThe Group is still in the process of assessing the impact of the new standard, particularly with respect to the structure of the
\nGroup\u2019s statement of profit or loss, the statement of cash flows and the additional disclosures required for MPMs. The Group is also
\nassessing the impact on how information is grouped in the financial statements.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"footnote2": {
"value": "Acquisition of vessels includes non-cash transaction of US$332.6 million relating to the issuance of the Company\u2019s equity shares
\nto the seller.
",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote2",
"language": "en"
}
},
"footnote1": {
"value": "Interest rate swaps are hedged against certain portions of bank borrowings.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote1",
"language": "en"
}
},
"footnote0": {
"value": "This will be reclassified from \u201cprepayments\u201d to \u201cproperty, plant and equipment\u201d upon completion. ",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote0",
"language": "en"
}
}
}
}