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"value": "Note 01 General accounting policiesGeneral informationTGS ASA (\u201cthe Parent Company\u201d) is a public limited liability Company incorporated in Norway on 21 August 1996. The address of its registered office is Lilleakerveien 4C, 0283 Oslo, Norway. TGS ASA is listed on the Oslo Stock Exchange under the trading symbol \u201cTGS\u201d.TGS ASA and its subsidiaries (\u201cTGS\u201d or \u201cthe Group\u201d) provide advanced data and intelligence to companies active in the energy sector. With leading-edge technology and solutions spanning the entire energy value chain, TGS offers a comprehensive range of insights to help clients make better decisions. Our broad range of products and advanced data tech-nologies, coupled with a global, extensive and diverse energy data library, make TGS a trusted partner in supporting the exploration and production of energy resources worldwide. The consolidated financial statements of TGS were authorized by the Board of Directors on 19 March 2025.Basis of preparationThe consolidated financial statements of TGS have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union (EU) (IFRS) and the additional requirements of the Norwegian Accounting Act, in effect as of 31 December 2024 and consist of the consolidated statement of total comprehensive income, the consolidated balance sheet, the consolidated statement of cash flows, the consolidated statement of changes in equity and notes to the consol-idated financial statements. The consolidated financial statements have been prepared on a historical cost basis, with some exceptions where fair value measurement is applied. These exceptions are specifically disclosed in the material accounting policies section or respective notes.The material accounting policies described in these consolidated financial statements have been applied consistently to all periods presented. Certain amounts in the comparable years have been restated or reclassified to conform to current year presentation. All amounts in the consolidated financial statements are denominated in USD thousands, unless otherwise specified. The subtotals and totals in some of the tables in the notes may not equal the sum of the amounts shown in the primary financial statements due to rounding.Presentation currencyTGS presents its consolidated financial statements in USD. The majority of TGS\u2019 revenues and expenses are denominated in USD, and USD is the functional currency for all material entities in the Group.Foreign currencyTransactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated into functional currency using the spot rates at the date of the balance sheet. Foreign exchange gains and losses are recognized as net exchange gains/(losses) in the consolidated statement of total comprehensive income.Summary of material accounting policiesRevenue from contracts with customersRevenue from contracts with customers is recognized when control of the goods or services are transferred to the customers at an amount which reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. Multi-client salesMulti-client sales signed prior to completion of a survey and sales of unfin-ished data (i.e., contracts entered into after commencement of a survey, but prior to data being ready for delivery) are considered to be \u201cright to use licenses\u201d under IFRS 15, meaning that all revenue related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. The Group has generally concluded that it is the principal in its revenue arrangements, as it typically controls the goods or services before transferring them to the customer.Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the final processed data (i.e., when the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Revenue Sharing Arrangements From time to time, TGS enters into contracts where revenue is shared with governments or other parties (see Joint Arrangements below). Such revenue is recognized on a net basis in accordance with applicable recog-nition principles. Contract salesRevenue from proprietary contracts, where TGS delivers services for the exclusive benefit of the customer, is recognized over time, normally on a percentage of completion basis. Depending on the nature of the contract, progress is measured according to the acquired and processed volume of data in relation to the total size of the project, or time progressed.Contingent revenuesMulti-client licenses typically contain clauses that require the customer to pay additional fees upon specific triggering events such as customer award of acreage or change of ownership. These contingent revenues do not contain any requirements to provide any further data or services, as the related data has already been delivered and the performance obliga-tion has been satisfied. The contingent consideration is recognized when the triggering event has taken place.Cost of salesCost of sales consists of direct costs, including vessel and project costs, relocation of vessels and crew, processing and delivery of geoscientific data, less costs capitalized to the Multi-client library.Multi-client libraryThe multi-client library includes completed and in-progress geophysical and geological data. As well as certain other data types, to be licensed on a non-exclusive basis mainly to oil and gas companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. These costs include mainly costs related to vessels, equipment, payroll and hardware/software. Data acquisition costs include mobilization costs incurred when relocating vessels, equipment and crew to the survey areas. The library also includes the cost of data purchased from third parties, as well as capitalised borrowing costs. The library of finished data is presented at cost reduced by accumulated amortization and impairment.Straight-line amortizationAfter a project is completed, it is amortized on a straight-line basis. The straight-line amortization is assigned over the expected useful life, which for most marine projects is four years. For most onshore projects, the expected useful life after completion of a project is seven years.Accelerated amortization of seismic dataNo revenue is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data. When a project is completed and after multi-client sales are recognized, an impairment charge may be necessary in the event recoverable value (present value of expected future sales) is lower than net book value of the survey (capitalized cost of the survey). This type of impairment is referred to as \u201caccelerated amortization\u201d, as opposed to impairments caused by reduced cash flow forecasts, which is referred to as \u201cimpairments\u201d in TGS\u2019 accounts.Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales for a survey are realized dispro-portionately sooner than implied by the straight-line profile over the survey\u2019s useful life.Amortization Policy on Well Data ProductsThe library of multi-client well logs and other types of geological data is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.Joint arrangements and investments in associatesAn associated Company is an entity over which the Company has significant influence, being the power to participate in the financial and operating policy decisions of the entity, but which does not amount to control or joint control.A joint arrangement is a contractual arrangement where TGS has joint control with another party. A joint arrangement is classified as joint venture if the parties have rights to the net assets of the arrangement.Associates and joint ventures are initially recognised in the statement of financial position at cost. Subsequently, associates are accounted using the equity method, where the Group\u2019s share of the post-acquisition profits are recognised in the income statement. Where the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount is reduced to zero.For certain multi-client library projects, TGS invests in the project together with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed similar to joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of the invest-ment in the multi-client library, its share of revenues from the sale of the multi-client survey, related amortization and expenses. When TGS has the right to market and sell the surveys, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables.Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (only certain contingent liabilities are recognised) of the purchased business at fair value.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 cash generating units (CGUs) that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes.Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.Tangible non-current assetsTangible non-current assets are presented at historical cost less accu-mulated depreciation and accumulated impairment charges. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use.The estimated useful lives for property and equipment are as follows:Seismic vessels 25\u201330Seismic equipment 3\u201315Buildings and leasehold improvements 1\u201310Furniture, fittings and office computers 3\u20135Major overhauls 3\u20137.5Subsequent expenditures and major inspections/overhauls are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits for the Group and the cost of the item can be measured reliably. The carrying amount of replaced asset components are derecognized. All other repairs and maintenance are charged to the income statement during the period in which they are incurred.The assets\u2019 residual values, useful lives and method of depreciation are reviewed, and adjusted if appropriate, at least at each year-end.Significant spare parts are capitalized along with the assets to which they relate. Other spare parts, consumables and bunker inventory are classified as other current assets and stated at cost, less any obsolescence.Impairment of non-financial assetsIn assessing value in use, the estimated future cash flows calculated in USD are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.TGS bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years. For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year.Impairment losses are recognized in the statement of profit and loss in expense categories consistent with the function of the impaired asset.For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recog-nized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the assets or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment charge was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the statement of profit and loss.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired.Provisions and contingenciesProvisions are made when TGS has a current obligation (legal or construc-tive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.Contingent liabilities are possible obligations caused by a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing obligation, in which it is not likely that the entity will have to dispose economic benefits, or where the obligation cannot be measured with sufficient reliability, is considered a contingent liability. Contingent liabilities are not recognized in the financial statements but are disclosed unless the possibility of outflows is remote. A contingent asset is not recognized in the financial statement but disclosed if it is probable that it will be an inflow of economic benefits for TGS.Income taxesCurrent income taxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where TGS operates and generates taxable income.Current income tax relates to foreign withholding tax and corporate tax on profits in certain countries where PGS has executed projects or made significant multi-client sales, primarily in Africa and South America.Deferred taxDeferred tax is provided using the liability method on temporary differ-ences at the balance sheet date between the tax bases of assets and liabilities and their respective carrying amounts for financial reporting purposes at the reporting date.Deferred tax liabilities have been recognized for all taxable temporary differences.Deferred tax assets are recognized for all deductible temporary differ-ences, the carry-forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry-forward of unused tax credits and unused tax losses can be utilized.The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable Company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date.Deferred tax relating to items recognized outside of the profit and loss account are correspondingly recognized outside of the profit and loss account. Deferred tax items are recognized in parallel to the underlying transaction either in OCI or directly in equity.The Parent Company and other Norwegian subsidiaries pays their tax obligation in NOK. Fluctuations between the NOK and the USD thus impact the USD denominated financial statements. Also, other legal entities that do not have their tax base in USD are exposed to changes in the USD versus the tax base-currency rates. Effects within the current year are classified as tax expense.Tax positions subject to uncertainty are identified and assessed either individually or in groups based on estimates of the probabilities that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities will accept an uncertain tax treatment, the effect of the uncertainty is reflected in the calculation of the taxable profit, tax bases, unused tax losses or credits, or tax rates. The effect of the uncertainty is calculated by applying the most appropriate method (most likely amount or expected value). Changes in circum-stances are assessed and reflected at each reporting date.Share-based paymentsKey employees of TGS receive remuneration in the form of share-based payments pursuant to which employees render services as consideration for Performance Share Units (PSUs) and Restricted Share Units (RSUs).The cost of the equity-settled transactions (PSUs and RSUs) is measured by reference to the fair value at the date on which they are granted. The fair value is determined by an external valuator using an appropriate pricing model (2024: Monte Carlo Simulation).The expense of the equity-settled transactions is recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (the vesting date). The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and TGS\u2019 best esti-mate of the number of the equity instruments that will ultimately vest. The Consolidated Statement of Comprehensive Income for a period represents the movement in cumulative expense recognized at the begin-ning and end of that period. No expense is recognized for awards that do not ultimately vest. The dilutive effect of outstanding unvested PSUs and RSUs is reflected as additional share dilution in the computation of diluted earnings per share.Financial assetsThe Group\u2019s financial assets are accounts receivables, other receivables, restricted cash and cash and cash equivalents. On initial recognition the financial assets are classified at fair value. Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for the criteria in IFRS 9 for classification as measured at amortized cost.Cash and cash equivalents in the balance sheet comprise cash in bank accounts and on hand and short-term deposits with an original maturity of three months or less.Restricted cash comprises cash balances that are not available for general use by the Group due to contractual, regulatory, or legal restric-tions. These balances include amounts held in escrow accounts, deposits pledged as collateral for borrowings, and funds set aside for specific obligations. Restricted cash is classified as either current or non-current assets based on the expected timing of its release.Financial liabilitiesThe Group has financial liabilities measured at amortized cost. Financial liabilities at amortized cost consist largely of interest-bearing debt, accounts payable and debt to partners. These obligations are initially recognized at fair value less transaction cost, and subsequently measured at amortized cost by using the effective interest method. The Group has no financial liabilities at fair value through profit and loss (FVTPL).PensionsTGS operates a combination of defined contribution plans and defined benefit plans for its employees.Defined contribution plansTGS operates defined-contribution plans in Norway, UK, USA (401k) and Australia where the Group covers the superannuation. Contributions are expensed to the income statement as they become payable.Defined benefit plansTGS sponsors defined benefit plans for eligible employees. These defined benefit plans are funded by trustee-administered funds that are legally separated from the Group.The Group\u2019s asset or obligation in respect of defined benefit plans is calculated separately for each plan, by calculating the present value of the defined benefit obligation at the end of the reporting period and deducting the fair value of plan assets. The calculation of the obligation is performed annually by a qualified actuary, using the projected unit credit method and key actuarial assumptions at the reporting date. Where the calculation results in a potential asset to the Group, an asset is recognized to the extent that TGS is able to recover the surplus, either through reduced contributions in the future or through refunds from the plan.The amount charged to the income statement comprises the cost of benefits accruing to employees over the year plus net interest expense or income, calculated by applying the liability discount rate to the net pension liability.Actuarial gains and losses due to current period changes in assumptions applied are recognized immediately in other comprehensive income.LeasesAs a lessee:The Group mainly leases offices, vessels and data centres. At the lease commencement date, the Group recognizes a lease liability and corre-sponding right-of-use asset for all lease agreements in which it is the lessee, except for short-term leases (defined as twelve months or less) and low value assets, for which the Group recognizes the lease payments as other operating expenses in the statement of profit and loss when they incur.The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incre-mental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement comprise of:\u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 Amount expected to be payable by TGS under residual value guarantees;\u2022 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option;\u2022 Payments of penalties for terminating the lease, if the lease term reflects TGS exercising an option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group recognises these variable lease expenses in the profit and loss account.The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any reassessment or lease modifications, or to reflect adjustments in lease payments due to an adjustment in a relevant index or rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. Climate-related risksBased on climate scenarios provided by the International Energy Agency (IEA), the Group expects reasonably steady operational conditions in the medium term. More transformative changes to the global energy supply are expected to materialise towards 2040, where fossil fuel supply in the global energy mix is expected to decline in relative and nominal terms, with natural gas as a potential exception. Climate-related risks to the Group therefore include market effects from changing demand for oil and gas, increased cost of capital, evolving laws and regulations, disruptive tech-nology, as well as physical effects of climate change.When preparing the consolidated financial statements, the Group considers climate-related risks, where these could potentially impact reported amounts materially. The areas in which the Group has assessed climate-related risks at the end of 2024 are included in the individual notes including note 9 intangible assets.Changes in accounting policy and disclosuresNo standards, amendments, IFRSs or IFRIC interpretations that are effective from 1 January 2024 had impact on the consolidated financial statements of TGS. The Group has not early adopted any standards, inter-pretations or amendments that have been issued but are not yet effective. There are no IFRSs or IFRIC interpretations that are not yet effective that the Group currently expects will have a material impact on TGS\u2019 financial statements going forward.",
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"value": "TGS ASA and its subsidiaries (\u201cTGS\u201d or \u201cthe Group\u201d) provide advanced data and intelligence to companies active in the energy sector. With leading-edge technology and solutions spanning the entire energy value chain, TGS offers a comprehensive range of insights to help clients make better decisions. Our broad range of products and advanced data tech-nologies, coupled with a global, extensive and diverse energy data library, make TGS a trusted partner in supporting the exploration and production of energy resources worldwide.Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
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"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__15": {
"value": "The consolidated financial statements of TGS were authorized by the Board of Directors on 19 March 2025.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__17": {
"value": "Basis of preparationThe consolidated financial statements of TGS have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union (EU) (IFRS) and the additional requirements of the Norwegian Accounting Act, in effect as of 31 December 2024 and consist of the consolidated statement of total comprehensive income, the consolidated balance sheet, the consolidated statement of cash flows, the consolidated statement of changes in equity and notes to the consol-idated financial statements. The consolidated financial statements have been prepared on a historical cost basis, with some exceptions where fair value measurement is applied. These exceptions are specifically disclosed in the material accounting policies section or respective notes.The material accounting policies described in these consolidated financial statements have been applied consistently to all periods presented. Certain amounts in the comparable years have been restated or reclassified to conform to current year presentation. All amounts in the consolidated financial statements are denominated in USD thousands, unless otherwise specified. The subtotals and totals in some of the tables in the notes may not equal the sum of the amounts shown in the primary financial statements due to rounding.Presentation currencyTGS presents its consolidated financial statements in USD. The majority of TGS\u2019 revenues and expenses are denominated in USD, and USD is the functional currency for all material entities in the Group.Foreign currencyTransactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated into functional currency using the spot rates at the date of the balance sheet. Foreign exchange gains and losses are recognized as net exchange gains/(losses) in the consolidated statement of total comprehensive income.",
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__16": {
"value": "Basis of preparationThe consolidated financial statements of TGS have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union (EU) (IFRS) and the additional requirements of the Norwegian Accounting Act, in effect as of 31 December 2024 and consist of the consolidated statement of total comprehensive income, the consolidated balance sheet, the consolidated statement of cash flows, the consolidated statement of changes in equity and notes to the consol-idated financial statements. The consolidated financial statements have been prepared on a historical cost basis, with some exceptions where fair value measurement is applied. These exceptions are specifically disclosed in the material accounting policies section or respective notes.The material accounting policies described in these consolidated financial statements have been applied consistently to all periods presented. Certain amounts in the comparable years have been restated or reclassified to conform to current year presentation. All amounts in the consolidated financial statements are denominated in USD thousands, unless otherwise specified. The subtotals and totals in some of the tables in the notes may not equal the sum of the amounts shown in the primary financial statements due to rounding.Presentation currencyTGS presents its consolidated financial statements in USD. The majority of TGS\u2019 revenues and expenses are denominated in USD, and USD is the functional currency for all material entities in the Group.Foreign currencyTransactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated into functional currency using the spot rates at the date of the balance sheet. Foreign exchange gains and losses are recognized as net exchange gains/(losses) in the consolidated statement of total comprehensive income.",
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"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__19": {
"value": "Presentation currencyTGS presents its consolidated financial statements in USD. The majority of TGS\u2019 revenues and expenses are denominated in USD, and USD is the functional currency for all material entities in the Group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__18-1": {
"value": "Presentation currencyTGS presents its consolidated financial statements in USD. The majority of TGS\u2019 revenues and expenses are denominated in USD, and USD is the functional currency for all material entities in the Group.Foreign currencyTransactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated into functional currency using the spot rates at the date of the balance sheet. Foreign exchange gains and losses are recognized as net exchange gains/(losses) in the consolidated statement of total comprehensive income.Summary of material accounting policiesRevenue from contracts with customersRevenue from contracts with customers is recognized when control of the goods or services are transferred to the customers at an amount which reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. Multi-client salesMulti-client sales signed prior to completion of a survey and sales of unfin-ished data (i.e., contracts entered into after commencement of a survey, but prior to data being ready for delivery) are considered to be \u201cright to use licenses\u201d under IFRS 15, meaning that all revenue related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. The Group has generally concluded that it is the principal in its revenue arrangements, as it typically controls the goods or services before transferring them to the customer.Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the final processed data (i.e., when the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Revenue Sharing Arrangements From time to time, TGS enters into contracts where revenue is shared with governments or other parties (see Joint Arrangements below). Such revenue is recognized on a net basis in accordance with applicable recog-nition principles. Contract salesRevenue from proprietary contracts, where TGS delivers services for the exclusive benefit of the customer, is recognized over time, normally on a percentage of completion basis. Depending on the nature of the contract, progress is measured according to the acquired and processed volume of data in relation to the total size of the project, or time progressed.Contingent revenuesMulti-client licenses typically contain clauses that require the customer to pay additional fees upon specific triggering events such as customer award of acreage or change of ownership. These contingent revenues do not contain any requirements to provide any further data or services, as the related data has already been delivered and the performance obliga-tion has been satisfied. The contingent consideration is recognized when the triggering event has taken place.Cost of salesCost of sales consists of direct costs, including vessel and project costs, relocation of vessels and crew, processing and delivery of geoscientific data, less costs capitalized to the Multi-client library.Multi-client libraryThe multi-client library includes completed and in-progress geophysical and geological data. As well as certain other data types, to be licensed on a non-exclusive basis mainly to oil and gas companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. These costs include mainly costs related to vessels, equipment, payroll and hardware/software. Data acquisition costs include mobilization costs incurred when relocating vessels, equipment and crew to the survey areas. The library also includes the cost of data purchased from third parties, as well as capitalised borrowing costs. The library of finished data is presented at cost reduced by accumulated amortization and impairment.Straight-line amortizationAfter a project is completed, it is amortized on a straight-line basis. The straight-line amortization is assigned over the expected useful life, which for most marine projects is four years. For most onshore projects, the expected useful life after completion of a project is seven years.Accelerated amortization of seismic dataNo revenue is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data. When a project is completed and after multi-client sales are recognized, an impairment charge may be necessary in the event recoverable value (present value of expected future sales) is lower than net book value of the survey (capitalized cost of the survey). This type of impairment is referred to as \u201caccelerated amortization\u201d, as opposed to impairments caused by reduced cash flow forecasts, which is referred to as \u201cimpairments\u201d in TGS\u2019 accounts.Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales for a survey are realized dispro-portionately sooner than implied by the straight-line profile over the survey\u2019s useful life.Amortization Policy on Well Data ProductsThe library of multi-client well logs and other types of geological data is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.Joint arrangements and investments in associatesAn associated Company is an entity over which the Company has significant influence, being the power to participate in the financial and operating policy decisions of the entity, but which does not amount to control or joint control.A joint arrangement is a contractual arrangement where TGS has joint control with another party. A joint arrangement is classified as joint venture if the parties have rights to the net assets of the arrangement.Associates and joint ventures are initially recognised in the statement of financial position at cost. Subsequently, associates are accounted using the equity method, where the Group\u2019s share of the post-acquisition profits are recognised in the income statement. Where the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount is reduced to zero.For certain multi-client library projects, TGS invests in the project together with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed similar to joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of the invest-ment in the multi-client library, its share of revenues from the sale of the multi-client survey, related amortization and expenses. When TGS has the right to market and sell the surveys, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables.Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (only certain contingent liabilities are recognised) of the purchased business at fair value.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 cash generating units (CGUs) that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes.Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.Tangible non-current assetsTangible non-current assets are presented at historical cost less accu-mulated depreciation and accumulated impairment charges. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use.The estimated useful lives for property and equipment are as follows:Seismic vessels 25\u201330Seismic equipment 3\u201315Buildings and leasehold improvements 1\u201310Furniture, fittings and office computers 3\u20135Major overhauls 3\u20137.5Subsequent expenditures and major inspections/overhauls are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits for the Group and the cost of the item can be measured reliably. The carrying amount of replaced asset components are derecognized. All other repairs and maintenance are charged to the income statement during the period in which they are incurred.The assets\u2019 residual values, useful lives and method of depreciation are reviewed, and adjusted if appropriate, at least at each year-end.Significant spare parts are capitalized along with the assets to which they relate. Other spare parts, consumables and bunker inventory are classified as other current assets and stated at cost, less any obsolescence.Impairment of non-financial assetsIn assessing value in use, the estimated future cash flows calculated in USD are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.TGS bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years. For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year.Impairment losses are recognized in the statement of profit and loss in expense categories consistent with the function of the impaired asset.For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recog-nized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the assets or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment charge was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the statement of profit and loss.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired.Provisions and contingenciesProvisions are made when TGS has a current obligation (legal or construc-tive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.Contingent liabilities are possible obligations caused by a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing obligation, in which it is not likely that the entity will have to dispose economic benefits, or where the obligation cannot be measured with sufficient reliability, is considered a contingent liability. Contingent liabilities are not recognized in the financial statements but are disclosed unless the possibility of outflows is remote. A contingent asset is not recognized in the financial statement but disclosed if it is probable that it will be an inflow of economic benefits for TGS.Income taxesCurrent income taxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where TGS operates and generates taxable income.Current income tax relates to foreign withholding tax and corporate tax on profits in certain countries where PGS has executed projects or made significant multi-client sales, primarily in Africa and South America.Deferred taxDeferred tax is provided using the liability method on temporary differ-ences at the balance sheet date between the tax bases of assets and liabilities and their respective carrying amounts for financial reporting purposes at the reporting date.Deferred tax liabilities have been recognized for all taxable temporary differences.Deferred tax assets are recognized for all deductible temporary differ-ences, the carry-forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry-forward of unused tax credits and unused tax losses can be utilized.The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable Company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date.Deferred tax relating to items recognized outside of the profit and loss account are correspondingly recognized outside of the profit and loss account. Deferred tax items are recognized in parallel to the underlying transaction either in OCI or directly in equity.The Parent Company and other Norwegian subsidiaries pays their tax obligation in NOK. Fluctuations between the NOK and the USD thus impact the USD denominated financial statements. Also, other legal entities that do not have their tax base in USD are exposed to changes in the USD versus the tax base-currency rates. Effects within the current year are classified as tax expense.Tax positions subject to uncertainty are identified and assessed either individually or in groups based on estimates of the probabilities that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities will accept an uncertain tax treatment, the effect of the uncertainty is reflected in the calculation of the taxable profit, tax bases, unused tax losses or credits, or tax rates. The effect of the uncertainty is calculated by applying the most appropriate method (most likely amount or expected value). Changes in circum-stances are assessed and reflected at each reporting date.Share-based paymentsKey employees of TGS receive remuneration in the form of share-based payments pursuant to which employees render services as consideration for Performance Share Units (PSUs) and Restricted Share Units (RSUs).The cost of the equity-settled transactions (PSUs and RSUs) is measured by reference to the fair value at the date on which they are granted. The fair value is determined by an external valuator using an appropriate pricing model (2024: Monte Carlo Simulation).The expense of the equity-settled transactions is recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (the vesting date). The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and TGS\u2019 best esti-mate of the number of the equity instruments that will ultimately vest. The Consolidated Statement of Comprehensive Income for a period represents the movement in cumulative expense recognized at the begin-ning and end of that period. No expense is recognized for awards that do not ultimately vest. The dilutive effect of outstanding unvested PSUs and RSUs is reflected as additional share dilution in the computation of diluted earnings per share.Financial assetsThe Group\u2019s financial assets are accounts receivables, other receivables, restricted cash and cash and cash equivalents. On initial recognition the financial assets are classified at fair value. Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for the criteria in IFRS 9 for classification as measured at amortized cost.Cash and cash equivalents in the balance sheet comprise cash in bank accounts and on hand and short-term deposits with an original maturity of three months or less.Restricted cash comprises cash balances that are not available for general use by the Group due to contractual, regulatory, or legal restric-tions. These balances include amounts held in escrow accounts, deposits pledged as collateral for borrowings, and funds set aside for specific obligations. Restricted cash is classified as either current or non-current assets based on the expected timing of its release.Financial liabilitiesThe Group has financial liabilities measured at amortized cost. Financial liabilities at amortized cost consist largely of interest-bearing debt, accounts payable and debt to partners. These obligations are initially recognized at fair value less transaction cost, and subsequently measured at amortized cost by using the effective interest method. The Group has no financial liabilities at fair value through profit and loss (FVTPL).PensionsTGS operates a combination of defined contribution plans and defined benefit plans for its employees.Defined contribution plansTGS operates defined-contribution plans in Norway, UK, USA (401k) and Australia where the Group covers the superannuation. Contributions are expensed to the income statement as they become payable.Defined benefit plansTGS sponsors defined benefit plans for eligible employees. These defined benefit plans are funded by trustee-administered funds that are legally separated from the Group.The Group\u2019s asset or obligation in respect of defined benefit plans is calculated separately for each plan, by calculating the present value of the defined benefit obligation at the end of the reporting period and deducting the fair value of plan assets. The calculation of the obligation is performed annually by a qualified actuary, using the projected unit credit method and key actuarial assumptions at the reporting date. Where the calculation results in a potential asset to the Group, an asset is recognized to the extent that TGS is able to recover the surplus, either through reduced contributions in the future or through refunds from the plan.The amount charged to the income statement comprises the cost of benefits accruing to employees over the year plus net interest expense or income, calculated by applying the liability discount rate to the net pension liability.Actuarial gains and losses due to current period changes in assumptions applied are recognized immediately in other comprehensive income.LeasesAs a lessee:The Group mainly leases offices, vessels and data centres. At the lease commencement date, the Group recognizes a lease liability and corre-sponding right-of-use asset for all lease agreements in which it is the lessee, except for short-term leases (defined as twelve months or less) and low value assets, for which the Group recognizes the lease payments as other operating expenses in the statement of profit and loss when they incur.The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incre-mental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement comprise of:\u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 Amount expected to be payable by TGS under residual value guarantees;\u2022 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option;\u2022 Payments of penalties for terminating the lease, if the lease term reflects TGS exercising an option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group recognises these variable lease expenses in the profit and loss account.The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any reassessment or lease modifications, or to reflect adjustments in lease payments due to an adjustment in a relevant index or rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. Climate-related risksBased on climate scenarios provided by the International Energy Agency (IEA), the Group expects reasonably steady operational conditions in the medium term. More transformative changes to the global energy supply are expected to materialise towards 2040, where fossil fuel supply in the global energy mix is expected to decline in relative and nominal terms, with natural gas as a potential exception. Climate-related risks to the Group therefore include market effects from changing demand for oil and gas, increased cost of capital, evolving laws and regulations, disruptive tech-nology, as well as physical effects of climate change.When preparing the consolidated financial statements, the Group considers climate-related risks, where these could potentially impact reported amounts materially. The areas in which the Group has assessed climate-related risks at the end of 2024 are included in the individual notes including note 9 intangible assets.Changes in accounting policy and disclosuresNo standards, amendments, IFRSs or IFRIC interpretations that are effective from 1 January 2024 had impact on the consolidated financial statements of TGS. The Group has not early adopted any standards, inter-pretations or amendments that have been issued but are not yet effective. There are no IFRSs or IFRIC interpretations that are not yet effective that the Group currently expects will have a material impact on TGS\u2019 financial statements going forward.",
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"f0__s9__6__20": {
"value": "Foreign currencyTransactions in foreign currency are translated to the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities in foreign currencies are translated into functional currency using the spot rates at the date of the balance sheet. Foreign exchange gains and losses are recognized as net exchange gains/(losses) in the consolidated statement of total comprehensive income.",
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"value": "Revenue from contracts with customersRevenue from contracts with customers is recognized when control of the goods or services are transferred to the customers at an amount which reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. Multi-client salesMulti-client sales signed prior to completion of a survey and sales of unfin-ished data (i.e., contracts entered into after commencement of a survey, but prior to data being ready for delivery) are considered to be \u201cright to use licenses\u201d under IFRS 15, meaning that all revenue related to these contracts is recognized at the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data, independent of services delivered to clients during the project phase. The Group has generally concluded that it is the principal in its revenue arrangements, as it typically controls the goods or services before transferring them to the customer.Revenue for sale of finished data is recognized at a point in time, generally upon delivery of the final processed data (i.e., when the client has gained access to the data under a binding agreement). Through the binding agreement the customer is granted a non-exclusive license to use the finished data. Revenue Sharing Arrangements From time to time, TGS enters into contracts where revenue is shared with governments or other parties (see Joint Arrangements below). Such revenue is recognized on a net basis in accordance with applicable recog-nition principles. Contract salesRevenue from proprietary contracts, where TGS delivers services for the exclusive benefit of the customer, is recognized over time, normally on a percentage of completion basis. Depending on the nature of the contract, progress is measured according to the acquired and processed volume of data in relation to the total size of the project, or time progressed.Contingent revenuesMulti-client licenses typically contain clauses that require the customer to pay additional fees upon specific triggering events such as customer award of acreage or change of ownership. These contingent revenues do not contain any requirements to provide any further data or services, as the related data has already been delivered and the performance obliga-tion has been satisfied. The contingent consideration is recognized when the triggering event has taken place.",
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"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__23": {
"value": "Cost of salesCost of sales consists of direct costs, including vessel and project costs, relocation of vessels and crew, processing and delivery of geoscientific",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__24": {
"value": "Multi-client library.Multi-client libraryThe multi-client library includes completed and in-progress geophysical and geological data. As well as certain other data types, to be licensed on a non-exclusive basis mainly to oil and gas companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. These costs include mainly costs related to vessels, equipment, payroll and hardware/software. Data acquisition costs include mobilization costs incurred when relocating vessels, equipment and crew to the survey areas. The library also includes the cost of data purchased from third parties, as well as capitalised borrowing costs. The library of finished data is presented at cost reduced by accumulated amortization and impairment.Straight-line amortizationAfter a project is completed, it is amortized on a straight-line basis. The straight-line amortization is assigned over the expected useful life, which for most marine projects is four years. For most onshore projects, the expected useful life after completion of a project is seven years.Accelerated amortization of seismic dataNo revenue is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data. When a project is completed and after multi-client sales are recognized, an impairment charge may be necessary in the event recoverable value (present value of expected future sales) is lower than net book value of the survey (capitalized cost of the survey). This type of impairment is referred to as \u201caccelerated amortization\u201d, as opposed to impairments caused by reduced cash flow forecasts, which is referred to as \u201cimpairments\u201d in TGS\u2019 accounts.Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales for a survey are realized dispro-portionately sooner than implied by the straight-line profile over the survey\u2019s useful life.Amortization Policy on Well Data ProductsThe library of multi-client well logs and other types of geological data is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__26": {
"value": "Joint arrangements and investments in associatesAn associated Company is an entity over which the Company has significant influence, being the power to participate in the financial and operating policy decisions of the entity, but which does not amount to control or joint control.A joint arrangement is a contractual arrangement where TGS has joint control with another party. A joint arrangement is classified as joint venture if the parties have rights to the net assets of the arrangement.Associates and joint ventures are initially recognised in the statement of financial position at cost. Subsequently, associates are accounted using the equity method, where the Group\u2019s share of the post-acquisition profits are recognised in the income statement. Where the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount is reduced to zero.For certain multi-client library projects, TGS invests in the project together with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed similar to joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of the invest-ment in the multi-client library, its share of revenues from the sale of the multi-client survey, related amortization and expenses. When TGS has the right to market and sell the surveys, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__25-1": {
"value": "Joint arrangements and investments in associatesAn associated Company is an entity over which the Company has significant influence, being the power to participate in the financial and operating policy decisions of the entity, but which does not amount to control or joint control.A joint arrangement is a contractual arrangement where TGS has joint control with another party. A joint arrangement is classified as joint venture if the parties have rights to the net assets of the arrangement.Associates and joint ventures are initially recognised in the statement of financial position at cost. Subsequently, associates are accounted using the equity method, where the Group\u2019s share of the post-acquisition profits are recognised in the income statement. Where the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount is reduced to zero.For certain multi-client library projects, TGS invests in the project together with other parties and has cooperation agreements whereby revenues and costs will be shared with other companies. These agreements are initiated and agreed similar to joint operations where both parties have rights to the assets and share in the liabilities. TGS recognizes its share of the invest-ment in the multi-client library, its share of revenues from the sale of the multi-client survey, related amortization and expenses. When TGS has the right to market and sell the surveys, TGS enters into the license contracts with customers and invoices and collects payments from the customers. Accounts receivables under these arrangements are presented on a net basis. Similarly, when a partner holds the right to market and sell the project and is the party responsible for invoicing and collection from the customers, TGS only recognizes its share of the related accounts receivables.Multi-client library.Multi-client libraryThe multi-client library includes completed and in-progress geophysical and geological data. As well as certain other data types, to be licensed on a non-exclusive basis mainly to oil and gas companies. The costs directly attributable to data acquisition and processing are capitalized and included in the library value. These costs include mainly costs related to vessels, equipment, payroll and hardware/software. Data acquisition costs include mobilization costs incurred when relocating vessels, equipment and crew to the survey areas. The library also includes the cost of data purchased from third parties, as well as capitalised borrowing costs. The library of finished data is presented at cost reduced by accumulated amortization and impairment.Straight-line amortizationAfter a project is completed, it is amortized on a straight-line basis. The straight-line amortization is assigned over the expected useful life, which for most marine projects is four years. For most onshore projects, the expected useful life after completion of a project is seven years.Accelerated amortization of seismic dataNo revenue is recognized until the point in time when the license is transferred to the customer, which would typically be upon completion of processing of the survey and granting of access to the finished survey or delivery of the finished data. When a project is completed and after multi-client sales are recognized, an impairment charge may be necessary in the event recoverable value (present value of expected future sales) is lower than net book value of the survey (capitalized cost of the survey). This type of impairment is referred to as \u201caccelerated amortization\u201d, as opposed to impairments caused by reduced cash flow forecasts, which is referred to as \u201cimpairments\u201d in TGS\u2019 accounts.Following the adoption of the straight-line amortization policy for completed surveys, recognition of accelerated amortization of a library may be necessary in the event that sales for a survey are realized dispro-portionately sooner than implied by the straight-line profile over the survey\u2019s useful life.Amortization Policy on Well Data ProductsThe library of multi-client well logs and other types of geological data is presented at cost, reduced by accumulated amortization. Amortization is recorded as a straight-line amortization over seven years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__30": {
"value": "Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (only certain contingent liabilities are recognised) of the purchased business at fair value.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 cash generating units (CGUs) that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes.Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__29": {
"value": "Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (only certain contingent liabilities are recognised) of the purchased business at fair value.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 cash generating units (CGUs) that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes.Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__28": {
"value": "Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (only certain contingent liabilities are recognised) of the purchased business at fair value.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 cash generating units (CGUs) that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes.Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__32": {
"value": "Tangible non-current assetsTangible non-current assets are presented at historical cost less accu-mulated depreciation and accumulated impairment charges. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use.The estimated useful lives for property and equipment are as follows:Seismic vessels 25\u201330Seismic equipment 3\u201315Buildings and leasehold improvements 1\u201310Furniture, fittings and office computers 3\u20135Major overhauls 3\u20137.5Subsequent expenditures and major inspections/overhauls are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits for the Group and the cost of the item can be measured reliably. The carrying amount of replaced asset components are derecognized. All other repairs and maintenance are charged to the income statement during the period in which they are incurred.The assets\u2019 residual values, useful lives and method of depreciation are reviewed, and adjusted if appropriate, at least at each year-end.Significant spare parts are capitalized along with the assets to which they relate. Other spare parts, consumables and bunker inventory are classified as other current assets and stated at cost, less any obsolescence.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__31": {
"value": "Tangible non-current assetsTangible non-current assets are presented at historical cost less accu-mulated depreciation and accumulated impairment charges. Purchases which are expected to have a technical and economic life of more than one year are capitalized as tangible non-current assets. Depreciation begins when the assets are available for use.The estimated useful lives for property and equipment are as follows:Seismic vessels 25\u201330Seismic equipment 3\u201315Buildings and leasehold improvements 1\u201310Furniture, fittings and office computers 3\u20135Major overhauls 3\u20137.5Subsequent expenditures and major inspections/overhauls are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits for the Group and the cost of the item can be measured reliably. The carrying amount of replaced asset components are derecognized. All other repairs and maintenance are charged to the income statement during the period in which they are incurred.The assets\u2019 residual values, useful lives and method of depreciation are reviewed, and adjusted if appropriate, at least at each year-end.Significant spare parts are capitalized along with the assets to which they relate. Other spare parts, consumables and bunker inventory are classified as other current assets and stated at cost, less any obsolescence.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__34": {
"value": "Impairment of non-financial assetsIn assessing value in use, the estimated future cash flows calculated in USD are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.TGS bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years. For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year.Impairment losses are recognized in the statement of profit and loss in expense categories consistent with the function of the impaired asset.For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recog-nized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the assets or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment charge was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the statement of profit and loss.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__33": {
"value": "Impairment of non-financial assetsIn assessing value in use, the estimated future cash flows calculated in USD are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.TGS bases its impairment calculation on detailed budgets and forecast calculations, which are prepared separately for each of TGS\u2019 CGUs to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of five years. For longer periods, a long-term growth rate is calculated and applied to project future cash flows after the fifth year.Impairment losses are recognized in the statement of profit and loss in expense categories consistent with the function of the impaired asset.For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recog-nized impairment losses no longer exist or have decreased. If such indication exists, TGS estimates the assets or the CGU\u2019s recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment charge was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, or the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the statement of profit and loss.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be impaired.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__36": {
"value": "Provisions and contingenciesProvisions are made when TGS has a current obligation (legal or construc-tive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.Contingent liabilities are possible obligations caused by a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing obligation, in which it is not likely that the entity will have to dispose economic benefits, or where the obligation cannot be measured with sufficient reliability, is considered a contingent liability. Contingent liabilities are not recognized in the financial statements but are disclosed unless the possibility of outflows is remote. A contingent asset is not recognized in the financial statement but disclosed if it is probable that it will be an inflow of economic benefits for TGS.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__35": {
"value": "Provisions and contingenciesProvisions are made when TGS has a current obligation (legal or construc-tive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.Contingent liabilities are possible obligations caused by a past event where the existence of the liability depends on the occurrence, or not, of a future event. An existing obligation, in which it is not likely that the entity will have to dispose economic benefits, or where the obligation cannot be measured with sufficient reliability, is considered a contingent liability. Contingent liabilities are not recognized in the financial statements but are disclosed unless the possibility of outflows is remote. A contingent asset is not recognized in the financial statement but disclosed if it is probable that it will be an inflow of economic benefits for TGS.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__37": {
"value": "Income taxesCurrent income taxCurrent income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where TGS operates and generates taxable income.Current income tax relates to foreign withholding tax and corporate tax on profits in certain countries where PGS has executed projects or made significant multi-client sales, primarily in Africa and South America.Deferred taxDeferred tax is provided using the liability method on temporary differ-ences at the balance sheet date between the tax bases of assets and liabilities and their respective carrying amounts for financial reporting purposes at the reporting date.Deferred tax liabilities have been recognized for all taxable temporary differences.Deferred tax assets are recognized for all deductible temporary differ-ences, the carry-forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry-forward of unused tax credits and unused tax losses can be utilized.The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable Company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date.Deferred tax relating to items recognized outside of the profit and loss account are correspondingly recognized outside of the profit and loss account. Deferred tax items are recognized in parallel to the underlying transaction either in OCI or directly in equity.The Parent Company and other Norwegian subsidiaries pays their tax obligation in NOK. Fluctuations between the NOK and the USD thus impact the USD denominated financial statements. Also, other legal entities that do not have their tax base in USD are exposed to changes in the USD versus the tax base-currency rates. Effects within the current year are classified as tax expense.Tax positions subject to uncertainty are identified and assessed either individually or in groups based on estimates of the probabilities that the tax authorities will accept or reject a certain treatment. Where it is assessed that it is not probable the tax authorities will accept an uncertain tax treatment, the effect of the uncertainty is reflected in the calculation of the taxable profit, tax bases, unused tax losses or credits, or tax rates. The effect of the uncertainty is calculated by applying the most appropriate method (most likely amount or expected value). Changes in circum-stances are assessed and reflected at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__38": {
"value": "Deferred taxDeferred tax is provided using the liability method on temporary differ-ences at the balance sheet date between the tax bases of assets and liabilities and their respective carrying amounts for financial reporting purposes at the reporting date.Deferred tax liabilities have been recognized for all taxable temporary differences.Deferred tax assets are recognized for all deductible temporary differ-ences, the carry-forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry-forward of unused tax credits and unused tax losses can be utilized.The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable Company and the same taxation authority. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date.Deferred tax relating to items recognized outside of the profit and loss account are correspondingly recognized outside of the profit and loss account. Deferred tax items are recognized in parallel to the underlying transaction either in OCI or directly in equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__39": {
"value": "Share-based paymentsKey employees of TGS receive remuneration in the form of share-based payments pursuant to which employees render services as consideration for Performance Share Units (PSUs) and Restricted Share Units (RSUs).The cost of the equity-settled transactions (PSUs and RSUs) is measured by reference to the fair value at the date on which they are granted. The fair value is determined by an external valuator using an appropriate pricing model (2024: Monte Carlo Simulation).The expense of the equity-settled transactions is recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (the vesting date). The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and TGS\u2019 best esti-mate of the number of the equity instruments that will ultimately vest. The Consolidated Statement of Comprehensive Income for a period represents the movement in cumulative expense recognized at the begin-ning and end of that period. No expense is recognized for awards that do not ultimately vest. The dilutive effect of outstanding unvested PSUs and RSUs is reflected as additional share dilution in the computation of diluted earnings per share.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__42": {
"value": "Financial assetsThe Group\u2019s financial assets are accounts receivables, other receivables, restricted cash and cash and cash equivalents. On initial recognition the financial assets are classified at fair value. Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for the criteria in IFRS 9 for classification as measured at amortized cost.Cash and cash equivalents in the balance sheet comprise cash in bank accounts and on hand and short-term deposits with an original maturity of three months or less.Restricted cash comprises cash balances that are not available for general use by the Group due to contractual, regulatory, or legal restric-tions. These balances include amounts held in escrow accounts, deposits pledged as collateral for borrowings, and funds set aside for specific obligations. Restricted cash is classified as either current or non-current assets based on the expected timing of its release.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__41": {
"value": "Financial assetsThe Group\u2019s financial assets are accounts receivables, other receivables, restricted cash and cash and cash equivalents. On initial recognition the financial assets are classified at fair value. Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for the criteria in IFRS 9 for classification as measured at amortized cost.Cash and cash equivalents in the balance sheet comprise cash in bank accounts and on hand and short-term deposits with an original maturity of three months or less.Restricted cash comprises cash balances that are not available for general use by the Group due to contractual, regulatory, or legal restric-tions. These balances include amounts held in escrow accounts, deposits pledged as collateral for borrowings, and funds set aside for specific obligations. Restricted cash is classified as either current or non-current assets based on the expected timing of its release.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__40": {
"value": "Financial assetsThe Group\u2019s financial assets are accounts receivables, other receivables, restricted cash and cash and cash equivalents. On initial recognition the financial assets are classified at fair value. Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for the criteria in IFRS 9 for classification as measured at amortized cost.Cash and cash equivalents in the balance sheet comprise cash in bank accounts and on hand and short-term deposits with an original maturity of three months or less.Restricted cash comprises cash balances that are not available for general use by the Group due to contractual, regulatory, or legal restric-tions. These balances include amounts held in escrow accounts, deposits pledged as collateral for borrowings, and funds set aside for specific obligations. Restricted cash is classified as either current or non-current assets based on the expected timing of its release.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__43": {
"value": "Financial liabilitiesThe Group has financial liabilities measured at amortized cost. Financial liabilities at amortized cost consist largely of interest-bearing debt, accounts payable and debt to partners. These obligations are initially recognized at fair value less transaction cost, and subsequently measured at amortized cost by using the effective interest method. The Group has no financial liabilities at fair value through profit and loss (FVTPL).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__44": {
"value": "PensionsTGS operates a combination of defined contribution plans and defined benefit plans for its employees.Defined contribution plansTGS operates defined-contribution plans in Norway, UK, USA (401k) and Australia where the Group covers the superannuation. Contributions are expensed to the income statement as they become payable.Defined benefit plansTGS sponsors defined benefit plans for eligible employees. These defined benefit plans are funded by trustee-administered funds that are legally separated from the Group.The Group\u2019s asset or obligation in respect of defined benefit plans is calculated separately for each plan, by calculating the present value of the defined benefit obligation at the end of the reporting period and deducting the fair value of plan assets. The calculation of the obligation is performed annually by a qualified actuary, using the projected unit credit method and key actuarial assumptions at the reporting date. Where the calculation results in a potential asset to the Group, an asset is recognized to the extent that TGS is able to recover the surplus, either through reduced contributions in the future or through refunds from the plan.The amount charged to the income statement comprises the cost of benefits accruing to employees over the year plus net interest expense or income, calculated by applying the liability discount rate to the net pension liability.Actuarial gains and losses due to current period changes in assumptions applied are recognized immediately in other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__45": {
"value": "LeasesAs a lessee:The Group mainly leases offices, vessels and data centres. At the lease commencement date, the Group recognizes a lease liability and corre-sponding right-of-use asset for all lease agreements in which it is the lessee, except for short-term leases (defined as twelve months or less) and low value assets, for which the Group recognizes the lease payments as other operating expenses in the statement of profit and loss when they incur.The Group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date, by using the Group\u2019s incre-mental borrowing rate. The lease term represents the non-cancellable period of the lease, together with periods covered by an option either to extend or to terminate the lease when the Group is reasonably certain to exercise this option.The lease payments included in the measurement comprise of:\u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 Amount expected to be payable by TGS under residual value guarantees;\u2022 The exercise price of a purchase option, if TGS is reasonably certain to exercise that option;\u2022 Payments of penalties for terminating the lease, if the lease term reflects TGS exercising an option to terminate the lease.The Group does not include variable lease payments in the lease liability. Instead, the Group recognises these variable lease expenses in the profit and loss account.The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any reassessment or lease modifications, or to reflect adjustments in lease payments due to an adjustment in a relevant index or rate.The Group measures the right-of-use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities. Climate-related risksBased on climate scenarios provided by the International Energy Agency (IEA), the Group expects reasonably steady operational conditions in the medium term. More transformative changes to the global energy supply are expected to materialise towards 2040, where fossil fuel supply in the global energy mix is expected to decline in relative and nominal terms, with natural gas as a potential exception. Climate-related risks to the Group therefore include market effects from changing demand for oil and gas, increased cost of capital, evolving laws and regulations, disruptive tech-nology, as well as physical effects of climate change.When preparing the consolidated financial statements, the Group considers climate-related risks, where these could potentially impact reported amounts materially. The areas in which the Group has assessed climate-related risks at the end of 2024 are included in the individual notes including note 9 intangible assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__47": {
"value": "Changes in accounting policy and disclosuresNo standards, amendments, IFRSs or IFRIC interpretations that are effective from 1 January 2024 had impact on the consolidated financial statements of TGS. The Group has not early adopted any standards, inter-pretations or amendments that have been issued but are not yet effective. There are no IFRSs or IFRIC interpretations that are not yet effective that the Group currently expects will have a material impact on TGS\u2019 financial statements going forward.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__46": {
"value": "Changes in accounting policy and disclosuresNo standards, amendments, IFRSs or IFRIC interpretations that are effective from 1 January 2024 had impact on the consolidated financial statements of TGS. The Group has not early adopted any standards, inter-pretations or amendments that have been issued but are not yet effective. There are no IFRSs or IFRIC interpretations that are not yet effective that the Group currently expects will have a material impact on TGS\u2019 financial statements going forward.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__49": {
"value": "Note 02 Significant accounting judgements, estimates and assumptionsUse of judgements and estimatesIn the process of applying TGS\u2019 accounting principles, management is required to make estimates, judgments and assumptions that affect the amounts of assets, liabilities, income and expenses reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.Significant accounting judgments mainly relates to items that is disclosed in section \u201cassumption and estimation uncertainties\u201d.Measurement of fair valueSeveral of TGS\u2019 accounting policies and disclosures require the meas-urement of fair values, for both financial and non-financial assets and liabilities. Management has oversight on all significant fair value meas-urements, which includes regular identification and review of significant unobservable inputs. Where necessary, TGS will engage the services of independent specialists to support key fair value inputs.When measuring the fair value of an asset or liability, the Group uses observable market data when possible. Fair values are categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows.Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities.Level 2: Other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly.Level 3: Techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data.Further information about the assumptions made in measuring fair values is included in the respective notes:\u2022 Share-based payments \u2013 Note 12\u2022 Acquisition of subsidiary \u2013 Note 3 and 23Assumptions and estimation uncertaintiesManagement bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of which will form the basis for making judgments on carrying values of assets and liabilities that are not readily apparent from other sources. Such judgements are reviewed on an ongoing basis and any revisions to estimates are recognised prospec-tively.The key sources of judgment and estimation of uncertainties at the balance sheet date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.Impairment evaluation of non-current assetsTGS reviews the carrying value of its multi-client library, other intangible assets and property and equipment when there are events and changes in circumstances that the carrying value of these assets may not be recoverable. If impairment triggers are identified, the Group estimates the value-in-use based on discounted estimated future sales forecasts. The underlying factors that drive the estimated sales forecast include the number of oil and gas exploration and production (E&P) companies operating in the relevant areas that could potentially be interested in the data, overall E&P spending, expectations regarding hydrocarbons in the relevant areas, whether licenses will be awarded in the future, expected farm-ins to licenses, relinquishments, etc. Local corporate tax rates and sales costs are applied. Changes in these estimates could materially affect the estimated future sales forecasts.Further, the Weighted Average Cost of Capital (WACC) is used to discount such sales forecasts. The key judgement involved in the determination of WACC is the country-specific risk premiums which impact the rate used for particular library projects.Where impairment triggers are identified, the forecasts of future cash flows are evaluated, and any impairments are recognized in the period they occur.For details about the book value, amortization and impairment of the multi-client library, other intangible assets and property and equipment, see Notes 7, 8, 9 and 10.TGS tests the value of its goodwill on an annual basis or when there are indicators that the carrying amount may not be recoverable. This requires an estimation of the value-in-use or fair value less cost of disposal of the Group of CGUs. The greatest of which being the recoverable amount.Estimating the value-in-use requires an estimate of future cash flows for that Group of CGUs as well as an appropriate discount factor. Variables such as estimated future revenues, margins and estimated long-term growth are the key drivers for the basis of the value in use calculations. Future cash flows also depend on general development in E&P spending, the number of market participants and technological developments.For details about goodwill and impairment, see Note 9 and 10.Deferred tax assets, liabilities and uncertain tax positionsTGS operates in a range of tax jurisdictions with complex considerations and legislation concerning both indirect and direct taxation, including that of Brazil and Argentina. Because of this, there is a degree of uncertainty related to reported tax liabilities and exposures. Tax assets and liabilities (both direct and indirect) are reported and assessed based on all known and available information and represent TGS best estimate.The jurisdictions in which TGS operates are further subject to changing tax regulations which may impact various assessments. An example of this includes the determination of the recoverability of credits. In addition, tax authorities may challenge prior period tax and tax credit lodgements made by the Group. These could result in changes to previously reported and calculated tax positions, which may impact TGS results in each period.For details about uncertain tax positions and tax contingencies, see Note 24.Deferred tax assets are recognized for temporary deductible differ-ences and carry forward tax losses to the extent that it is probable that taxable profit will be available against which the losses can be utilized. Management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing, any expiration of tax losses to be carried forwards, and level of future taxable profits together with future tax planning strategies.For details about deferred tax assets, see Note 26.Contingent revenueThe recognition of contingent revenues on customers\u2019 subsequent change of ownership or award of acreage, depends on specific contrac-tual arrangements and judgement is required in determining the date of the triggering event and the amount that should be recognised. TGS considers contract specifics, enforceability, possible price concessions, past practice and collectability when making this assessment.Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets and liabili-ties assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value.Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent consideration, which is deemed to be an asset or liability, will be recognized in the profit and loss account. If the contingent consideration is classified as equity, it will not be remeasured. Subsequent settlement is accounted for in equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date and changes in fair value will be recognized in the profit and loss account.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 CGU that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__48": {
"value": "Note 02 Significant accounting judgements, estimates and assumptionsUse of judgements and estimatesIn the process of applying TGS\u2019 accounting principles, management is required to make estimates, judgments and assumptions that affect the amounts of assets, liabilities, income and expenses reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.Significant accounting judgments mainly relates to items that is disclosed in section \u201cassumption and estimation uncertainties\u201d.Measurement of fair valueSeveral of TGS\u2019 accounting policies and disclosures require the meas-urement of fair values, for both financial and non-financial assets and liabilities. Management has oversight on all significant fair value meas-urements, which includes regular identification and review of significant unobservable inputs. Where necessary, TGS will engage the services of independent specialists to support key fair value inputs.When measuring the fair value of an asset or liability, the Group uses observable market data when possible. Fair values are categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows.Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities.Level 2: Other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly.Level 3: Techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data.Further information about the assumptions made in measuring fair values is included in the respective notes:\u2022 Share-based payments \u2013 Note 12\u2022 Acquisition of subsidiary \u2013 Note 3 and 23Assumptions and estimation uncertaintiesManagement bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of which will form the basis for making judgments on carrying values of assets and liabilities that are not readily apparent from other sources. Such judgements are reviewed on an ongoing basis and any revisions to estimates are recognised prospec-tively.The key sources of judgment and estimation of uncertainties at the balance sheet date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.Impairment evaluation of non-current assetsTGS reviews the carrying value of its multi-client library, other intangible assets and property and equipment when there are events and changes in circumstances that the carrying value of these assets may not be recoverable. If impairment triggers are identified, the Group estimates the value-in-use based on discounted estimated future sales forecasts. The underlying factors that drive the estimated sales forecast include the number of oil and gas exploration and production (E&P) companies operating in the relevant areas that could potentially be interested in the data, overall E&P spending, expectations regarding hydrocarbons in the relevant areas, whether licenses will be awarded in the future, expected farm-ins to licenses, relinquishments, etc. Local corporate tax rates and sales costs are applied. Changes in these estimates could materially affect the estimated future sales forecasts.Further, the Weighted Average Cost of Capital (WACC) is used to discount such sales forecasts. The key judgement involved in the determination of WACC is the country-specific risk premiums which impact the rate used for particular library projects.Where impairment triggers are identified, the forecasts of future cash flows are evaluated, and any impairments are recognized in the period they occur.For details about the book value, amortization and impairment of the multi-client library, other intangible assets and property and equipment, see Notes 7, 8, 9 and 10.TGS tests the value of its goodwill on an annual basis or when there are indicators that the carrying amount may not be recoverable. This requires an estimation of the value-in-use or fair value less cost of disposal of the Group of CGUs. The greatest of which being the recoverable amount.Estimating the value-in-use requires an estimate of future cash flows for that Group of CGUs as well as an appropriate discount factor. Variables such as estimated future revenues, margins and estimated long-term growth are the key drivers for the basis of the value in use calculations. Future cash flows also depend on general development in E&P spending, the number of market participants and technological developments.For details about goodwill and impairment, see Note 9 and 10.Deferred tax assets, liabilities and uncertain tax positionsTGS operates in a range of tax jurisdictions with complex considerations and legislation concerning both indirect and direct taxation, including that of Brazil and Argentina. Because of this, there is a degree of uncertainty related to reported tax liabilities and exposures. Tax assets and liabilities (both direct and indirect) are reported and assessed based on all known and available information and represent TGS best estimate.The jurisdictions in which TGS operates are further subject to changing tax regulations which may impact various assessments. An example of this includes the determination of the recoverability of credits. In addition, tax authorities may challenge prior period tax and tax credit lodgements made by the Group. These could result in changes to previously reported and calculated tax positions, which may impact TGS results in each period.For details about uncertain tax positions and tax contingencies, see Note 24.Deferred tax assets are recognized for temporary deductible differ-ences and carry forward tax losses to the extent that it is probable that taxable profit will be available against which the losses can be utilized. Management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing, any expiration of tax losses to be carried forwards, and level of future taxable profits together with future tax planning strategies.For details about deferred tax assets, see Note 26.Contingent revenueThe recognition of contingent revenues on customers\u2019 subsequent change of ownership or award of acreage, depends on specific contrac-tual arrangements and judgement is required in determining the date of the triggering event and the amount that should be recognised. TGS considers contract specifics, enforceability, possible price concessions, past practice and collectability when making this assessment.Business combinations and goodwillWhen TGS acquires a business, it assesses the financial assets and liabili-ties assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This involves recognizing identifiable assets (including previously unrecognized intangible assets) and liabilities (including contingent liabilities but excluding future restructuring) of the purchased business at fair value.Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to fair value of the contingent consideration, which is deemed to be an asset or liability, will be recognized in the profit and loss account. If the contingent consideration is classified as equity, it will not be remeasured. Subsequent settlement is accounted for in equity. In instances where the contingent consideration does not fall within the scope of IFRS 9, it is measured at fair value at each reporting date and changes in fair value will be recognized in the profit and loss account.Goodwill is initially measured at cost and is only allocated to the majority\u2019s share, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized as a bargain purchase gain in the profit and loss account.After initial recognition, goodwill is measured at cost less any accumulated impairment charges. For the purpose of impairment testing, goodwill from a business combination is, from the acquisition date, allocated to each of TGS\u2019 CGU that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of TGS are assigned to those units. Each unit, or group of units to which the goodwill is allocated, represents the lowest level within TGS at which the goodwill is monitored for internal management purposes. Should part of an operation carrying goodwill be disposed of, goodwill associated with the disposed operation is then included in book value of the operation when determining the gain or loss on the disposal. The goodwill disposed of in this circumstance is measured based on the relative values of the operation disposed of and the portion of the CGU retained.Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value may be reduced.Impairment is determined for goodwill by assessing the recoverable amount of the CGU, or group of CGUs, to which the goodwill relates. Where the recoverable amount of the CGU (or group of CGUs) is less than the book value of the CGU (or group of CGUs) to which goodwill has been allocated, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__50": {
"value": "Measurement of fair valueSeveral of TGS\u2019 accounting policies and disclosures require the meas-urement of fair values, for both financial and non-financial assets and liabilities. Management has oversight on all significant fair value meas-urements, which includes regular identification and review of significant unobservable inputs. Where necessary, TGS will engage the services of independent specialists to support key fair value inputs.When measuring the fair value of an asset or liability, the Group uses observable market data when possible. Fair values are categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows.Level 1: Quoted (unadjusted) prices in active markets for identical assets or liabilities.Level 2: Other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly.Level 3: Techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data.Further information about the assumptions made in measuring fair values is included in the respective notes:\u2022 Share-based payments \u2013 Note 12\u2022 Acquisition of subsidiary \u2013 Note 3 and 23",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__51": {
"value": "Note 03 Business combinationsPGS ASAOn 1 July 2024, TGS announced that the TGS and PGS merger was formally completed. The combination of the two companies establishes the premier energy data Company, creating a stronger and more diversified geophysical Company and data provider to the energy value chain, driven by technology and innovation. The combined entity will offer a robust position in all verticals: multi-client, acquisition, imaging and new energy.In the six months to 31 December 2024, PGS contributed revenues of USD 340 million and operating profit of USD 51 million to the Group\u2019s results. If the acquisition had occurred on 1 January 2024, management estimates that consolidated revenues for the period would have been USD 1,647 million, and consolidated operating profit for the period would have been USD 210 million. In determining these amounts, management has assumed that the fair value adjustments, determined provisionally that arose on the date of acquisition would have been the same if the acquisition had occurred on 1 January 2024.Purchase price1 Jul 2024Share price TGS (NOK) 129.6New TGS shares (million) 65.2Share capital (USD million) 1.5Share premium (USD million) 793.2Purchase price Equity (USD million) 794.7Settlement of pre-existing relationship (USD million) 53.9Total Consideration transferred (USD million) 848.6The settlement of pre-existing relationship is the net amount of the debt, receivable and payables between TGS and PGS as of 1 July 2024.In Q3 2024, TGS paid a dividend liability, to former PGS shareholders, of USD 18.5 million assumed as part of the PGS acquisition.Identifiable assets acquired and liabilities assumed(All amounts in USD millions) 1 Jul 2024Property and equipment 766.0Multi-client library 426.2Intangible assets and other non-current assets 100.0Deferred tax assets 160.3Cash and cash equivalents 86.8Restricted cash 60.0Receivables, accrued revenues and other current assets 310.9Debt and lease liabilities (742.5)Deferred tax liabilities (14.0)Payables, accrued expenses, deferred revenues and other current liabilities (480.5)Total identifiable net assets acquired 673.21 Jul 2024Total consideration transferred 848.6Total identifiable net assets acquired (673.2)Goodwill 175.4The goodwill arising from the acquisition consists mainly of synergies and expected future sales from combining the multi-client operations of TGS and PGS.TGS incurred total transaction related costs of USD 7.9 million, consisting of legal fees, fees to financial advisors and due diligence costs. USD 7.8 million was included in operating expenses and USD 0.1 million have been recorded in equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__54": {
"value": "Note 04 Revenue from contracts with customersThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type(All amounts in USD 1,000s) 2024 2023Multi-client sales 676,222 366,076Contract sales 563,828 386,774New Energy Solution sales 41,722 24,488Imaging sales 36,402 16,958Total 1,318,174 794,297Revenues above is based on TGS operating segments Multi-client, Contract, New Energy Solutions and Imaging revenues.Payment termsPayment terms for sale of unfinished data vary for each contract and are generally paid in portions over a longer period with 30 days payment terms. Payment terms for finished data and contract sales are mainly 30-60 days.Other termsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet.Remaining performance obligations unsatisfied or partly unsatisfied are as of year-end:Performance obligations unsatisfied at year end(All amounts in USD 1,000s) 2024 2023Expected to be recognized within 12 months 453,200 477,370Expected to be recognized after 12 months 324,750 361,118Total 777,951 838,488The following table provides information about account receivables, account payables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities(All amounts in USD 1,000s) 2024 2023Account Receivables 301,392 93,712Accrued revenues (Contract asset) 211,962 63,217Accounts payable and debt to partners (208,878) (95,049)Deferred revenue (Contract liabilities) (532,192) (276,064)Contract liabilities(All amounts in USD 1,000s) 2024 2023At 1 January (276 064) (126,462)Addition through business combinations (270 925) -Deferred during the year (152 787) (223,120)Recognized as revenue during the year 167 584 73,517At 31 December (532 192) (276,064)The contract liabilities primarily relate to advance consideration received from customers for multi-client- and contract revenues, for which revenue is recognized point in time and over time respectively.The Group applies the practical expedient for short-term advances received from customers. That is, the promised amount of consideration is not adjusted for the effects of a significant financing component if the period between the transfer of the promised goods or service and the payment if the payment term is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain and costs to fulfill contracts are not considered significant by the Group, and these are therefore not capitalized.Revenue sharing:TGS enters into multi-client contracts with other companies whereby revenue is shared proportionally and presented net (see Note 19). In some cases, TGS enters into multi-client contracts where a portion of revenue is shared with governments and/or selling agents in certain countries. The table below provides the breakdown for 2024 and 2023.(All amounts in USD 1,000s) 2024 2023Gross revenues from sales 1,548,208 903,975Revenue sharing (230,034) (109,678)Revenues 1,318,174 794,297",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__53": {
"value": "Note 04 Revenue from contracts with customersThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type(All amounts in USD 1,000s) 2024 2023Multi-client sales 676,222 366,076Contract sales 563,828 386,774New Energy Solution sales 41,722 24,488Imaging sales 36,402 16,958Total 1,318,174 794,297Revenues above is based on TGS operating segments Multi-client, Contract, New Energy Solutions and Imaging revenues.Payment termsPayment terms for sale of unfinished data vary for each contract and are generally paid in portions over a longer period with 30 days payment terms. Payment terms for finished data and contract sales are mainly 30-60 days.Other termsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet.Remaining performance obligations unsatisfied or partly unsatisfied are as of year-end:Performance obligations unsatisfied at year end(All amounts in USD 1,000s) 2024 2023Expected to be recognized within 12 months 453,200 477,370Expected to be recognized after 12 months 324,750 361,118Total 777,951 838,488The following table provides information about account receivables, account payables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities(All amounts in USD 1,000s) 2024 2023Account Receivables 301,392 93,712Accrued revenues (Contract asset) 211,962 63,217Accounts payable and debt to partners (208,878) (95,049)Deferred revenue (Contract liabilities) (532,192) (276,064)Contract liabilities(All amounts in USD 1,000s) 2024 2023At 1 January (276 064) (126,462)Addition through business combinations (270 925) -Deferred during the year (152 787) (223,120)Recognized as revenue during the year 167 584 73,517At 31 December (532 192) (276,064)The contract liabilities primarily relate to advance consideration received from customers for multi-client- and contract revenues, for which revenue is recognized point in time and over time respectively.The Group applies the practical expedient for short-term advances received from customers. That is, the promised amount of consideration is not adjusted for the effects of a significant financing component if the period between the transfer of the promised goods or service and the payment if the payment term is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain and costs to fulfill contracts are not considered significant by the Group, and these are therefore not capitalized.Revenue sharing:TGS enters into multi-client contracts with other companies whereby revenue is shared proportionally and presented net (see Note 19). In some cases, TGS enters into multi-client contracts where a portion of revenue is shared with governments and/or selling agents in certain countries. The table below provides the breakdown for 2024 and 2023.(All amounts in USD 1,000s) 2024 2023Gross revenues from sales 1,548,208 903,975Revenue sharing (230,034) (109,678)Revenues 1,318,174 794,297",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__52-1": {
"value": "Note 04 Revenue from contracts with customersThe Group\u2019s revenue from contracts with customers has been disaggregated and presented in the table below:Revenue type(All amounts in USD 1,000s) 2024 2023Multi-client sales 676,222 366,076Contract sales 563,828 386,774New Energy Solution sales 41,722 24,488Imaging sales 36,402 16,958Total 1,318,174 794,297Revenues above is based on TGS operating segments Multi-client, Contract, New Energy Solutions and Imaging revenues.Payment termsPayment terms for sale of unfinished data vary for each contract and are generally paid in portions over a longer period with 30 days payment terms. Payment terms for finished data and contract sales are mainly 30-60 days.Other termsThe Group\u2019s refund liability, return liability and warranties are considered limited, and the Group has not recognized any such liabilities in the consolidated balance sheet.Remaining performance obligations unsatisfied or partly unsatisfied are as of year-end:Performance obligations unsatisfied at year end(All amounts in USD 1,000s) 2024 2023Expected to be recognized within 12 months 453,200 477,370Expected to be recognized after 12 months 324,750 361,118Total 777,951 838,488The following table provides information about account receivables, account payables, contract assets and contract liabilities from contracts with customers.Receivables, contract assets and contract liabilities(All amounts in USD 1,000s) 2024 2023Account Receivables 301,392 93,712Accrued revenues (Contract asset) 211,962 63,217Accounts payable and debt to partners (208,878) (95,049)Deferred revenue (Contract liabilities) (532,192) (276,064)Contract liabilities(All amounts in USD 1,000s) 2024 2023At 1 January (276 064) (126,462)Addition through business combinations (270 925) -Deferred during the year (152 787) (223,120)Recognized as revenue during the year 167 584 73,517At 31 December (532 192) (276,064)The contract liabilities primarily relate to advance consideration received from customers for multi-client- and contract revenues, for which revenue is recognized point in time and over time respectively.The Group applies the practical expedient for short-term advances received from customers. That is, the promised amount of consideration is not adjusted for the effects of a significant financing component if the period between the transfer of the promised goods or service and the payment if the payment term is one year or less. Further the Group applies the practical expedient to immediately expense costs to obtain a contract if the amortization period of the asset that would have been recognized is one year or less. Costs to obtain and costs to fulfill contracts are not considered significant by the Group, and these are therefore not capitalized.Revenue sharing:TGS enters into multi-client contracts with other companies whereby revenue is shared proportionally and presented net (see Note 19). In some cases, TGS enters into multi-client contracts where a portion of revenue is shared with governments and/or selling agents in certain countries. The table below provides the breakdown for 2024 and 2023.(All amounts in USD 1,000s) 2024 2023Gross revenues from sales 1,548,208 903,975Revenue sharing (230,034) (109,678)Revenues 1,318,174 794,297Note 19 Joint operationsAs part of its multi-client business, TGS invests in some of the multi-client projects as joint operations. Projects considered as joint operations are typically seismic projects organized between two parties where a vessel owning Company provides the vessel used to acquire the data, while TGS provides the data processing services. Both parties have rights to the assets and liabilities relating to these arrangements and share the costs of the project.TGS has not established any material legal entities together with other companies with the purpose of acquiring a seismic project. The table below shows TGS\u2019 share of revenues, amortization, impairment, and net book value of the multi-client library at year-end for projects considered as joint operations:(All amounts in USD 1,000s) 2024 2023Revenue joint operations (projects invoiced by TGS) 431,486 185,726Revenue allocated to partners (projects invoiced by TGS) (171,043) (83,099)Net revenue (projects invoiced by TGS) 260,443 102,626Revenue allocated to TGS from partners (projects invoiced by partner) 45,616 83,222Net revenue joint operations 306,059 185,848Amortization 100,477 67,600Impairment 41,473 46,822Net book value of multi-client library (joint operations) at 31 December (recognized by TGS) 283,938 362,602",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__55": {
"value": "Note 05 Cost of sales(All amounts in USD 1,000s) 2024 2023Charter hire, vessel costs and other direct project costs 208,891 118,645Fuel cost 50,943 32,505Crew cost 28,853 22,040Other cost of sales 117,595 52,119Total cost of sales, gross 406,281 225,308Capitalized cost of sales (94,358) (14,245)Steaming deferral, net 10,567 6,353Total cost of sales, net 322,491 217,417Cost of sales relates to contract work on behalf of customers and is mainly generated in the Contract business unit from OBN- and streamer Acquisition work. The increase from 2023 is mainly due to consolidation of PGS from Q3 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__66": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__65": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__64": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__63": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__62": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__60-1": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268Note 07 Property and equipment2024Seismic vessels \u20064 (All amounts in USD 1,000s)and equipment BuildingsTotalCost as of 1 January 2024 289,994 10,880 300,874\u20061 Additions through business combination704,792 12,366 717,158Additions 94,156 453 94,608Disposals \u2006 (17,128) (134) (17,262)\u20062 Reclassification(9,256) (23) (9,279)Cost as of 31 December 2024 1,062,558 23,542 1,086,099Accumulative depreciation as of 1 January 2024 162,205 6,697 168,902Depreciation for the year 65,188 1,941 67,129Accumulated depreciation on disposals (13,366) (138) (13,505)\u20063 Capitalized to the multi-client library11,773 2 11,773Accumulated depreciation as of 31 December 2024 225,800 8,501 234,302Net book value as of 31 December 2024 836,757 15,040 851,7981 Acquisition of PGS2 Mainly reclass from inventory\u00b3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income4 Mainly leasehold improvements2023Seismic vessels \u20064\u20065 Buildings (All amounts in USD 1,000s)and equipmentTotalCost as of 1 January 2023 281,591 10,809 292,400Additions 28,132 71 28,203\u20061 Disposals(14,616) - (14,616)\u20062 Reclassification(5,113) - (5,113)Cost as of 31 December 2023 289,994 10,880 300,872Accumulative depreciation as of 1 January 2023 140,965 6,335 147,300Depreciation for the year 27,452 424 27,876Accumulated depreciation on disposals (6,881) - (6,881)\u20063 Depreciation capitalized to the multi-client library555 34 589Reclassification 114 (96) 18Accumulated depreciation as of 31 December 2023 162,205 6,697 168,902Net book value as of 31 December 2023 127,789 4,183 131,9701 Mainly reclass from inventory2 Gains on disposals during the year were recognized by USD 2.4 million3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income\u2074 Includes seismic equipment (nodes)5 Mainly leasehold improvements",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__59-1": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268Note 07 Property and equipment2024Seismic vessels \u20064 (All amounts in USD 1,000s)and equipment BuildingsTotalCost as of 1 January 2024 289,994 10,880 300,874\u20061 Additions through business combination704,792 12,366 717,158Additions 94,156 453 94,608Disposals \u2006 (17,128) (134) (17,262)\u20062 Reclassification(9,256) (23) (9,279)Cost as of 31 December 2024 1,062,558 23,542 1,086,099Accumulative depreciation as of 1 January 2024 162,205 6,697 168,902Depreciation for the year 65,188 1,941 67,129Accumulated depreciation on disposals (13,366) (138) (13,505)\u20063 Capitalized to the multi-client library11,773 2 11,773Accumulated depreciation as of 31 December 2024 225,800 8,501 234,302Net book value as of 31 December 2024 836,757 15,040 851,7981 Acquisition of PGS2 Mainly reclass from inventory\u00b3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income4 Mainly leasehold improvements2023Seismic vessels \u20064\u20065 Buildings (All amounts in USD 1,000s)and equipmentTotalCost as of 1 January 2023 281,591 10,809 292,400Additions 28,132 71 28,203\u20061 Disposals(14,616) - (14,616)\u20062 Reclassification(5,113) - (5,113)Cost as of 31 December 2023 289,994 10,880 300,872Accumulative depreciation as of 1 January 2023 140,965 6,335 147,300Depreciation for the year 27,452 424 27,876Accumulated depreciation on disposals (6,881) - (6,881)\u20063 Depreciation capitalized to the multi-client library555 34 589Reclassification 114 (96) 18Accumulated depreciation as of 31 December 2023 162,205 6,697 168,902Net book value as of 31 December 2023 127,789 4,183 131,9701 Mainly reclass from inventory2 Gains on disposals during the year were recognized by USD 2.4 million3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income\u2074 Includes seismic equipment (nodes)5 Mainly leasehold improvementsNote 09 Intangible assets2024Multi-client library Other Intangible (All amounts in USD 1,000s) Goodwill Multi-client libraryin progressassets TotalCost as of 1 January 2024 435,264 6,022,193 408,391 197,974 7,063,822\u20061 Additions through business combination175,420 158,605 267,674 78,798 680,498\u20062 Additions- 3,411 327,454 34,579 365,445Transfers - 250,468 (250,468) - -Cost as of 31 December 2024 610,684 6,434,679 753,051 311,351 8,109,765Accumulative depreciation as of 1 January 2024 50,615 5,657,122 20,378 124,954 5,853,069Straight-line amortization - 155,397 49,456 22,175 227,029Accelerated amortization - 80,797 23,130 - 103,927Impairments 4,037 608 - 4,645Transfers - 8,220 (8,220) -Amortization capitalized to the multi-client library\u00b3 - - - 3,165 3,165Accumulated depreciation as of 31 December 2024 50,615 5,905,574 85,352 150,293 6,191,835Net book value as of 31 December 2024 560,069 529,105 667,699 161,057 1,917,930Useful life 4 to 7 years 3 to 15 years1 Additions through business combination relate to the acquisition of PGS ASA.2 Additions to other intangible assets are internally developed software.3 Capitalized directly to multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2023Multi-client Library Other Intangible (All amounts in USD 1,000s) Goodwill Multi-client Libraryin ProgressAssets TotalCost as of 1 January 2023 435,264 5,828,793 190,372 175,912 6,630,341\u20061 Additions- 21,435 389,985 22,061 433,480Transfers - 171,966 (171,966) - -Cost as of 31 December 2023 435,264 6,022,193 408,391 197,974 7,063,822Accumulated amortization and impairment as of 1 January 2023 50,615 5,426,031 17,797 110,107 5,604,550Amortization for the year - 163,451 - 11,682 175,134Accelerated amortization / Impairment for the year - 61,309 8,912 - 70,221Transfers 6,331 (6,331) -Amortization capitalized to the multi-client library\u00b3 - - - 3,164 3,164Accumulated amortization and impairment as of 31 December 2023 50,615 5,657,122 20,378 124,954 5,853,069Net book value as of 31 December 2023 384,649 365,071 388,013 73,020 1,210,753Useful life 4 to 7 years 3 to 15 years1 Additions to other intangible assets are internally developed software.2 Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.",
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"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__58-1": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268Note 07 Property and equipment2024Seismic vessels \u20064 (All amounts in USD 1,000s)and equipment BuildingsTotalCost as of 1 January 2024 289,994 10,880 300,874\u20061 Additions through business combination704,792 12,366 717,158Additions 94,156 453 94,608Disposals \u2006 (17,128) (134) (17,262)\u20062 Reclassification(9,256) (23) (9,279)Cost as of 31 December 2024 1,062,558 23,542 1,086,099Accumulative depreciation as of 1 January 2024 162,205 6,697 168,902Depreciation for the year 65,188 1,941 67,129Accumulated depreciation on disposals (13,366) (138) (13,505)\u20063 Capitalized to the multi-client library11,773 2 11,773Accumulated depreciation as of 31 December 2024 225,800 8,501 234,302Net book value as of 31 December 2024 836,757 15,040 851,7981 Acquisition of PGS2 Mainly reclass from inventory\u00b3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income4 Mainly leasehold improvements2023Seismic vessels \u20064\u20065 Buildings (All amounts in USD 1,000s)and equipmentTotalCost as of 1 January 2023 281,591 10,809 292,400Additions 28,132 71 28,203\u20061 Disposals(14,616) - (14,616)\u20062 Reclassification(5,113) - (5,113)Cost as of 31 December 2023 289,994 10,880 300,872Accumulative depreciation as of 1 January 2023 140,965 6,335 147,300Depreciation for the year 27,452 424 27,876Accumulated depreciation on disposals (6,881) - (6,881)\u20063 Depreciation capitalized to the multi-client library555 34 589Reclassification 114 (96) 18Accumulated depreciation as of 31 December 2023 162,205 6,697 168,902Net book value as of 31 December 2023 127,789 4,183 131,9701 Mainly reclass from inventory2 Gains on disposals during the year were recognized by USD 2.4 million3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income\u2074 Includes seismic equipment (nodes)5 Mainly leasehold improvementsNote 08 LeasesLeases as a lesseeThe Group mainly holds vessels, office and data center leases. These leases run for a period between one to eleven years. The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset(All amounts in USD 1,000s) Office leases Data centers Vessels TotalBalance at 1 January 2024 23,680 8,578 46,180 78,438Additions through business combination 23,066 - 19,222 42,288Additions 8,949 7,885 78,405 95,240Impairments (4,355) - - (4,355)Adjustments (2,432) (221) 41,012 38,359Depreciation (10,382) (7,044) (82,336) (99,762)Balance at 31 December 2024 38,527 9,198 102,483 150,208(All amounts in USD 1,000s) Office leases Data centers Vessels TotalBalance at 1 January 2023 30,210 4,763 24,645 59,619Additions 1,152 9,333 63,574 74,059Adjustments (2,119) 2,812 9,343 10,036Depreciation (5,564) (8,330) (51,382) (65,276)Balance at 31 December 2023 23,680 8,578 46,180 78,438Amounts recognized in profit or loss(All amounts in USD 1,000s) 2024 2023Interest on lease liability 11,503 4,716Expense related to short-term leases 141,687 109,515Expense related to leases of low-value asset, excluding short-term leases of low-value assets 3,159 4,050Variable lease payments 2,172 1,557Impairments of right-of-use assets 4,355 -\u20061 Depreciation charge for the year96,694 60,2241 Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as deprecia-tions in the Statement of Comprehensive Income.Amounts recognized in the statement of cash flow(All amounts in USD 1,000s) 2024 2023Total cash outflow for leases 102,740 60,952Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options, also, the group re-as-sesses options or other lease modifications at period end.The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis - lease payables(All amounts in USD 1,000s) 2024 2023Less than one year 112,283 46,906One to five years 67,966 40,122More than five years 4,378 4,429Total undiscounted lease payments 184,627 91,457Discount effect (13,734) (6,249)Lease liability as of 31 December 170,893 85,207Lease liability(All amounts in USD 1,000s) 2024 2023Current 109,538 43,877Non-current 61,355 41,331Lease liability as of 31 December 170,893 85,207",
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"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
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"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__57-1": {
"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268Note 07 Property and equipment2024Seismic vessels \u20064 (All amounts in USD 1,000s)and equipment BuildingsTotalCost as of 1 January 2024 289,994 10,880 300,874\u20061 Additions through business combination704,792 12,366 717,158Additions 94,156 453 94,608Disposals \u2006 (17,128) (134) (17,262)\u20062 Reclassification(9,256) (23) (9,279)Cost as of 31 December 2024 1,062,558 23,542 1,086,099Accumulative depreciation as of 1 January 2024 162,205 6,697 168,902Depreciation for the year 65,188 1,941 67,129Accumulated depreciation on disposals (13,366) (138) (13,505)\u20063 Capitalized to the multi-client library11,773 2 11,773Accumulated depreciation as of 31 December 2024 225,800 8,501 234,302Net book value as of 31 December 2024 836,757 15,040 851,7981 Acquisition of PGS2 Mainly reclass from inventory\u00b3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income4 Mainly leasehold improvements2023Seismic vessels \u20064\u20065 Buildings (All amounts in USD 1,000s)and equipmentTotalCost as of 1 January 2023 281,591 10,809 292,400Additions 28,132 71 28,203\u20061 Disposals(14,616) - (14,616)\u20062 Reclassification(5,113) - (5,113)Cost as of 31 December 2023 289,994 10,880 300,872Accumulative depreciation as of 1 January 2023 140,965 6,335 147,300Depreciation for the year 27,452 424 27,876Accumulated depreciation on disposals (6,881) - (6,881)\u20063 Depreciation capitalized to the multi-client library555 34 589Reclassification 114 (96) 18Accumulated depreciation as of 31 December 2023 162,205 6,697 168,902Net book value as of 31 December 2023 127,789 4,183 131,9701 Mainly reclass from inventory2 Gains on disposals during the year were recognized by USD 2.4 million3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income\u2074 Includes seismic equipment (nodes)5 Mainly leasehold improvements",
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"value": "Note 06 Segment informationTGS reports monthly management information to Executive Management (chief operating decision maker) based on defined operating business units based on the nature of the products and services sold. Where appropriate, these operating business units are aggregated into report-able segments that form the basis of the monthly management reporting. The reportable segments are divided into five overall business units: Multi-client, Contract, New Energy Solutions, Imaging and Shared Services. The Group does not allocate all cost items to its reportable business units during the year.Following the merger with PGS, management has re-assessed its composition of segments, and the information reported to Executive Management. The previously reported segment Acquisition is now Contract which now also includes streamer acquisition, and the previously reported segment Digital Energy Solutions is now New Energy Solutions, where we have allocated some of the services to multi-client and shared services.In accordance with IFRS 15, multi-client pre-funding revenues (revenues committed prior to completion of a project) are generally recognized at the \u201cpoint in time\u201d when the customer receives access to, or delivery of, the finished data which often will take place a year or more after the acquisition of data due to the time required to complete data processing. For multi-client pre-funding revenues and accelerated amortization management reviews reporting on a Produced basis, which is based on the percentage of completion (POC) method. The measurement basis of segment profit is EBITDA (Earnings before net financial items, tax, depre-ciation, amortization and impairment), as it reflects the performance of the different Segments, and as such is relevant for understanding the Group\u2019s performance.The contract segment accounts for the majority of the intercompany services. The Produced adjustments for POC revenues and accelerated amortization relate solely to the multi-client segment.2024New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2024 Adjust ments IFRS 2024Revenues 793,297 563,828 41,722 35,634 768 - 1,435,249 (117,075) 1,318,174Inter-segment revenue 152,494 - 42,428 - (194,922)Costs 44,831 511,398 32,169 71,437 135,843 (171,666) 624,013 - 624,013EBITDA 748,466 204,924 9,553 6,625 (135,075) (23,256) 811,237 (117,075) 694,162Depreciation 185,198 - 185,198Straight-line amortization of multi-client library 204,854 - 204,854Produced accelerated amortization of multi-client library 153,378 (49,451) 103,927Impairment of the multi-client library 4,645 - 4,645Operating profit (EBIT) 263,162 (67,624) 195,5382023New Energy (All amounts in USD 1,000s) Multi-client ContractSolutions Imaging Shared services Elimination Produced 2023 Adjustments IFRS 2023Revenues 540,220 386,774 24,488 16,236 722 - 968,440 (174,144) 794,296Inter-segment revenue 27,282 - 29,072 - (56,354)Costs 27,452 281,668 18,732 39,630 98,504 (55,571) 410,414 - 410,414EBITDA 512,768 132,388 5,755 5,679 (97,782) (782) 558,026 (174,144) 383,882Depreciation 96,943 - 96,943Straight-line amortization of multi-client library 163,451 - 163,451Produced accelerated amortization of multi-client library 111,028 (48,429) 62,599Impairment of the multi-client library 7,622 - 7,622Operating profit (EBIT) 178,983 (125,715) 53,268",
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"value": "Note 07 Property and equipment2024Seismic vessels \u20064 (All amounts in USD 1,000s)and equipment BuildingsTotalCost as of 1 January 2024 289,994 10,880 300,874\u20061 Additions through business combination704,792 12,366 717,158Additions 94,156 453 94,608Disposals \u2006 (17,128) (134) (17,262)\u20062 Reclassification(9,256) (23) (9,279)Cost as of 31 December 2024 1,062,558 23,542 1,086,099Accumulative depreciation as of 1 January 2024 162,205 6,697 168,902Depreciation for the year 65,188 1,941 67,129Accumulated depreciation on disposals (13,366) (138) (13,505)\u20063 Capitalized to the multi-client library11,773 2 11,773Accumulated depreciation as of 31 December 2024 225,800 8,501 234,302Net book value as of 31 December 2024 836,757 15,040 851,7981 Acquisition of PGS2 Mainly reclass from inventory\u00b3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income4 Mainly leasehold improvements2023Seismic vessels \u20064\u20065 Buildings (All amounts in USD 1,000s)and equipmentTotalCost as of 1 January 2023 281,591 10,809 292,400Additions 28,132 71 28,203\u20061 Disposals(14,616) - (14,616)\u20062 Reclassification(5,113) - (5,113)Cost as of 31 December 2023 289,994 10,880 300,872Accumulative depreciation as of 1 January 2023 140,965 6,335 147,300Depreciation for the year 27,452 424 27,876Accumulated depreciation on disposals (6,881) - (6,881)\u20063 Depreciation capitalized to the multi-client library555 34 589Reclassification 114 (96) 18Accumulated depreciation as of 31 December 2023 162,205 6,697 168,902Net book value as of 31 December 2023 127,789 4,183 131,9701 Mainly reclass from inventory2 Gains on disposals during the year were recognized by USD 2.4 million3 Capitalized directly as multi-client library, and is not part of the depreciation charges recognized in the statement of Statement of Comprehensive Income\u2074 Includes seismic equipment (nodes)5 Mainly leasehold improvements",
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"value": "Note 08 LeasesLeases as a lesseeThe Group mainly holds vessels, office and data center leases. These leases run for a period between one to eleven years. The Group has applied the exemption in IFRS 16 and not capitalized leases of low-value assets or short-term leases.Right-of-use asset(All amounts in USD 1,000s) Office leases Data centers Vessels TotalBalance at 1 January 2024 23,680 8,578 46,180 78,438Additions through business combination 23,066 - 19,222 42,288Additions 8,949 7,885 78,405 95,240Impairments (4,355) - - (4,355)Adjustments (2,432) (221) 41,012 38,359Depreciation (10,382) (7,044) (82,336) (99,762)Balance at 31 December 2024 38,527 9,198 102,483 150,208(All amounts in USD 1,000s) Office leases Data centers Vessels TotalBalance at 1 January 2023 30,210 4,763 24,645 59,619Additions 1,152 9,333 63,574 74,059Adjustments (2,119) 2,812 9,343 10,036Depreciation (5,564) (8,330) (51,382) (65,276)Balance at 31 December 2023 23,680 8,578 46,180 78,438Amounts recognized in profit or loss(All amounts in USD 1,000s) 2024 2023Interest on lease liability 11,503 4,716Expense related to short-term leases 141,687 109,515Expense related to leases of low-value asset, excluding short-term leases of low-value assets 3,159 4,050Variable lease payments 2,172 1,557Impairments of right-of-use assets 4,355 -\u20061 Depreciation charge for the year96,694 60,2241 Depreciation charge for the year in the above table has been reduced with depreciations capitalized, and hence not directly expensed as deprecia-tions in the Statement of Comprehensive Income.Amounts recognized in the statement of cash flow(All amounts in USD 1,000s) 2024 2023Total cash outflow for leases 102,740 60,952Some leases include extension options exercisable near the end of the lease term. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options, also, the group re-as-sesses options or other lease modifications at period end.The following table sets out a maturity analysis of lease payables, showing the undiscounted lease payments to be paid after reporting date.Maturity analysis - lease payables(All amounts in USD 1,000s) 2024 2023Less than one year 112,283 46,906One to five years 67,966 40,122More than five years 4,378 4,429Total undiscounted lease payments 184,627 91,457Discount effect (13,734) (6,249)Lease liability as of 31 December 170,893 85,207Lease liability(All amounts in USD 1,000s) 2024 2023Current 109,538 43,877Non-current 61,355 41,331Lease liability as of 31 December 170,893 85,207",
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"f0__s9__6__76-1": {
"value": "Note 09 Intangible assets2024Multi-client library Other Intangible (All amounts in USD 1,000s) Goodwill Multi-client libraryin progressassets TotalCost as of 1 January 2024 435,264 6,022,193 408,391 197,974 7,063,822\u20061 Additions through business combination175,420 158,605 267,674 78,798 680,498\u20062 Additions- 3,411 327,454 34,579 365,445Transfers - 250,468 (250,468) - -Cost as of 31 December 2024 610,684 6,434,679 753,051 311,351 8,109,765Accumulative depreciation as of 1 January 2024 50,615 5,657,122 20,378 124,954 5,853,069Straight-line amortization - 155,397 49,456 22,175 227,029Accelerated amortization - 80,797 23,130 - 103,927Impairments 4,037 608 - 4,645Transfers - 8,220 (8,220) -Amortization capitalized to the multi-client library\u00b3 - - - 3,165 3,165Accumulated depreciation as of 31 December 2024 50,615 5,905,574 85,352 150,293 6,191,835Net book value as of 31 December 2024 560,069 529,105 667,699 161,057 1,917,930Useful life 4 to 7 years 3 to 15 years1 Additions through business combination relate to the acquisition of PGS ASA.2 Additions to other intangible assets are internally developed software.3 Capitalized directly to multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2023Multi-client Library Other Intangible (All amounts in USD 1,000s) Goodwill Multi-client Libraryin ProgressAssets TotalCost as of 1 January 2023 435,264 5,828,793 190,372 175,912 6,630,341\u20061 Additions- 21,435 389,985 22,061 433,480Transfers - 171,966 (171,966) - -Cost as of 31 December 2023 435,264 6,022,193 408,391 197,974 7,063,822Accumulated amortization and impairment as of 1 January 2023 50,615 5,426,031 17,797 110,107 5,604,550Amortization for the year - 163,451 - 11,682 175,134Accelerated amortization / Impairment for the year - 61,309 8,912 - 70,221Transfers 6,331 (6,331) -Amortization capitalized to the multi-client library\u00b3 - - - 3,164 3,164Accumulated amortization and impairment as of 31 December 2023 50,615 5,657,122 20,378 124,954 5,853,069Net book value as of 31 December 2023 384,649 365,071 388,013 73,020 1,210,753Useful life 4 to 7 years 3 to 15 years1 Additions to other intangible assets are internally developed software.2 Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.Note 10 Impairment evaluation of non-current assetsMulti-client library and seismic vesselsTGS reviews the carrying value of its multi-client libraries, seismic vessels and equipment when there are events and changes in circumstances that indicate that the carrying value of these assets may not be recoverable. TGS has not identified any impairment triggers in 2024, except for multi-client project specific cost overruns and changes in sales forecasts.Key inputs and assumptions in the impairment model have been revisited as part of the process of evaluating whether any impairment triggers have been identified.The underlying estimates that form the basis for the sales forecast depend on a number of variables, such as the number of oil and gas exploration and production (E&P) companies operating in the area with potential interest in the data, overall E&P spending, expectations regarding hydrocarbons in the area, oil price, whether licenses will be awarded in the future, expected farm-ins to licenses, relinquishments, etc. These varia-bles are subject to underlying uncertainties.Management has evaluated the carrying amount of the net assets of the Group in respect of the market capitalization, changes in interest rates and assumptions applied in the WACC, as well as the developments and expected developments in the oil price. The developments through 2024 did not reveal any new factors considered to trigger an impairment analysis. Following internal reporting from TGS business units, evidence available does not indicate that the economic performance of multi-client libraries, vessel utilization, pricing or the related sales forecasts are worse, or significantly changed, from the assumptions utilized in the impairment tests during the preceding year. Notwithstanding the above, the group has charged impairments of USD 4.6 million during 2024 (2023: USD 7.6 million), on certain projects, mainly related to cost increases or decreases of future sales forecast.GoodwillIn accordance with IFRS, TGS tests goodwill for impairment annually at year-end, or more frequently if there are indications that goodwill might be impaired. A group of cash generating units (CGU) should be impaired if the carrying amount is higher than the recoverable amount. The recoverable amount is the higher amount of the fair value and the value in use of a group of CGUs. The carrying amount is the carrying amount of all PPE, right of use assets, intangibles, multi-client library, net working capital and goodwill allocated to the group of CGUs. Goodwill acquired through business combinations has been allocated to a group of cash generating units, presented in the table below as an aggregation of CGU\u2019s grouped by TGS management reporting structure:New (All amounts in USD 1,000s)Multi-Energy client ContractSolutions TotalNet book value as of 31 December 2023 264,934 69,216 50,499 384,649Reclassification\u00b9 23,443 - (23,443) -Additions through business combinations 175,420 - - 175,420Net book value as of 31 December 2024 463,797 69,216 27,056 560,069WACC post-tax 11.98% 10.42% 10.42%\u00b9Relates to goodwill on well data which now is reported under Multi-client reporting segmentBased on the impairment testing performed, no goodwill impairment has been recognized during 2024 (2023: USD 0 million).In assessing value in use, the estimated future cash flows both from the current multi-client library and expected future investments in both contract and multi-client are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. The post-tax rate is calculated based on the local tax rates in the relevant tax jurisdictions and applying an average of the relevant country risks for the groups of CGUs as specified in the table above. TGS bases its impairment calcula-tion on detailed budgets and forecasts, which are prepared separately for each of TGS\u2019 group of CGUs to which the individual assets are allocated. Currently a long-term growth rate of 0% is applied. The impairment calculations are most sensitive to the changes in the sales forecast and future contract revenues, which depend on both the expected investments and expected returns of investments for multi-client projects. These factors are mainly influenced by future E&P spending and demand for TGS\u2019 products and services. A change in the expected sales forecast or contract revenues can significantly impact on the impairment review for a group of CGUs. The impact will depend on the current value in use and carrying value of the relevant group of CGUs. In addition, the impairment calculations are sensitive to changes in WACC, as well as expected cost levels and expected developments of working capital. The following provides a sensitivity analysis as to these inputs:\u2022 10 percent reduction of expected return of multi-client investments would lead to no impairment\u2022 20 percent reduction of expected return of multi-client investments would lead to an impairment of USD 106 million\u2022 5 percent reduction in sales in NES & Contract would lead to an impair-ment of USD 25 million\u2022 10 percent reduction in sales in NES & Contract would lead to an impair-ment of USD 110 million\u2022 2.5% increase in WACC would lead to an impairment of USD 62 million\u2022 5% increase in WACC would lead to an impairment of USD 143 millionManagement does not see any other reasonable changes in the key assumptions that would cause the value in use to be lower than it\u2019s carrying value.",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__74": {
"value": "Note 09 Intangible assets2024Multi-client library Other Intangible (All amounts in USD 1,000s) Goodwill Multi-client libraryin progressassets TotalCost as of 1 January 2024 435,264 6,022,193 408,391 197,974 7,063,822\u20061 Additions through business combination175,420 158,605 267,674 78,798 680,498\u20062 Additions- 3,411 327,454 34,579 365,445Transfers - 250,468 (250,468) - -Cost as of 31 December 2024 610,684 6,434,679 753,051 311,351 8,109,765Accumulative depreciation as of 1 January 2024 50,615 5,657,122 20,378 124,954 5,853,069Straight-line amortization - 155,397 49,456 22,175 227,029Accelerated amortization - 80,797 23,130 - 103,927Impairments 4,037 608 - 4,645Transfers - 8,220 (8,220) -Amortization capitalized to the multi-client library\u00b3 - - - 3,165 3,165Accumulated depreciation as of 31 December 2024 50,615 5,905,574 85,352 150,293 6,191,835Net book value as of 31 December 2024 560,069 529,105 667,699 161,057 1,917,930Useful life 4 to 7 years 3 to 15 years1 Additions through business combination relate to the acquisition of PGS ASA.2 Additions to other intangible assets are internally developed software.3 Capitalized directly to multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.2023Multi-client Library Other Intangible (All amounts in USD 1,000s) Goodwill Multi-client Libraryin ProgressAssets TotalCost as of 1 January 2023 435,264 5,828,793 190,372 175,912 6,630,341\u20061 Additions- 21,435 389,985 22,061 433,480Transfers - 171,966 (171,966) - -Cost as of 31 December 2023 435,264 6,022,193 408,391 197,974 7,063,822Accumulated amortization and impairment as of 1 January 2023 50,615 5,426,031 17,797 110,107 5,604,550Amortization for the year - 163,451 - 11,682 175,134Accelerated amortization / Impairment for the year - 61,309 8,912 - 70,221Transfers 6,331 (6,331) -Amortization capitalized to the multi-client library\u00b3 - - - 3,164 3,164Accumulated amortization and impairment as of 31 December 2023 50,615 5,657,122 20,378 124,954 5,853,069Net book value as of 31 December 2023 384,649 365,071 388,013 73,020 1,210,753Useful life 4 to 7 years 3 to 15 years1 Additions to other intangible assets are internally developed software.2 Capitalized directly as multi-client library and is not part of the depreciation charges recognized in the Statement of Comprehensive Income.",
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"f0__s9__6__79": {
"value": "Note 11 Personnel costs / number of employees / remuneration to Executive Management, Board of Directors and AuditorsPersonnel costs(All amounts in USD 1,000s) 2024 2023Payroll 204,241 139,245Social security costs 20,350 11,721Pension costs 10,270 4,587Other employee related costs 14,217 6,523Salaries capitalized to developed software (18,628) (15,960)Cost of RSU/PSU 4,864 4,069Salaries capitalized to multi-client library (26,366) (19,145)Personnel costs 208,948 131,040The number of employees as of 31 December 2024 was 1,841 versus 873 as of 31 December 2023.Cash bonus plansIn 2024, TGS had in place a Short-Term Incentive Bonus Plan that was funded by allocating 8% of budgeted Produced EBIT. Employees are generally eligible to participate in the bonus plan after being employed for six months. The bonus is payable quarterly, and the amount paid is based on actual Produced EBIT for the quarter. An individual employee\u2019s relative share of the bonus pool is based on level of responsibility, individual contribution, performance versus previous year goals, and benchmark data. All bonuses earned in respect of the 2024 bonus plan have been paid or accrued as of 31 December 2024. More information on the Short-Term Incentive is provided in the 2024 Management Remuneration Report, published contemporaneously with the Annual Report.Executive Management stock incentivesThe following table provides the stock, incentive stock units (in form of Performance Share Units (PSUs) and/or Restricted Share Units (RSUs) and related warrants held by executive management:Executive Management 2024Total balance of free-standing warrants related No. of Shares to unvested Held 31 Dec Incentive stocks incentive stock (All amounts in USD 1,000s)2024awarded in 2024unitsKristian Johansen (CEO) 186,032 108,333 238,063Sven Borre Larsen (CFO) 58,998 54,000 110,730Carel Hooijkaas (EVP New Energy Solutions) 38,158 49,000 75,730David Hajovsky (EVP Multi-client) 22,957 49,000 102,460Tana Pool (EVP Legal) 58,128 49,000 102,460Whitney Eaton (EVP Communications & Sustainability) 9,869 49,000 102,460Wadii El Karkouri (EVP Imaging & Technology) - 49,000 49,000Nathan Oliver (EVP Contract) 3,513 49,000 49,000Robert Adams (EVP Operations) 3,594 49,000 49,000Kristin Omreng (EVP People & Culture) 2,230 49,000 49,000The tables below show total paid compensation to executive management in 2024:Payments from long-term Total Other incentive remune-\u20062\u20063 plans (All amounts in USD 1,000s) Salary BonusesbenefitsPensionrationsKristian Johansen (CEO) 772 700 70 157 21 1,720\u20061 Sven B\u00f8rre Larsen (CFO)375 178 14 55 13 635Carel Hooijkaas (EVP New Energy Solutions) 416 184 23 79 21 723David Hajovsky (EVP Multi-client) 359 222 23 63 14 681Tana Pool (EVP Legal) 385 191 19 63 20 678Whitney Eaton (EVP Communications & Sustainability) 313 129 22 63 13 540\u20064 Wadii El Karkouri (EVP Imaging & Technology)305 149 265 - 13 732\u20064 Nathan Oliver (EVP Contract)186 231 27 422 7 873\u20064 Robert Adams (EVP Operations)178 - 19 - 17 214\u20064 Kristin Omreng (EVP People & Culture)106 - 10 - 9 1255Josef Heim (EVP Imaging & Technology)70 64 3 - 8 1451,5Jan Schoolmeesters (EVP New Energy Solutions)193 103 2 - 6 3041 Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year.2 Other benefits include certain benefits provided to all employees (Company-paid life insurance and welfare insurance). Other benefits also include certain expatriate benefits for applicable executives.3 Represents the value of shares issued during 2024 with respect to the 2021 Long-Term Incentive Plan, which vested in 20244 Mr. El Karkouri joined the Executive Team in April 2024 and Mr. Oliver, Mr. Adams, and Mrs. Omreng joined the Executive Team in July 2024 as part of the merger with PGS.5 Mr Heim served on the Executive team until April 2024, and Mr Schoolmeesters served on the Executive team until July 1, 2024.The amounts set forth in the table above reflect amounts paid to the executives during the year. Compensation is only reflected for the period of time that the executive served as an executive of the Group. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2024 reflect bonus amounts earned for the fourth quarter of 2023 and the first three quarters of 2024.The tables below show total compensation to executive management in 2023:Payments from long-term Total Other incentive remune-\u20062\u20063 plans (All amounts in USD 1,000s) Salary BonusesbenefitsPensionrationsKristian Johansen (CEO) 747 610 67 202 20 1 646 1Sven B\u00f8rre Larsen (CFO) 374 151 14 32 14 585 Carel Hooijkaas (EVP Acquisition)\u2075\u2076 397 304 52 127 12 892 David Hajovsky (EVP West Hemisphere) 339 180 19 19 14 571 Tana Pool (EVP Legal) 373 165 15 81 20 654 Whitney Eaton (EVP People & Sustainability) 299 103 19 19 12 452 Jan Schoolmeesters (EVP New Energy Solutions)\u00b9 379 164 6 78 14 641 William Ashby (EVP Eastern Hemisphere)\u00b2 323 159 2 76 23 583 Joef Heim (EVP Imaging & Technology)\u2075 258 106 19 31 20 434 1 Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2 Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3 Other benefits include certain benefits provided to all employees (Company-paid life insurance and welfare insurance). Other benefits also include certain expatriate benefits for applicable executives. 4 Represents the value of shares issued during 2023 with respect to the 2020 Long-Term Incentive Plan, which vested in 2023. 5 Mr. Hooijkaas joined the Executive Team in January 2023 and Mr. Heim joined the Executive Team in February 2023. 6 In 2023, Mr. Hooijkaas was awarded 18,025 TGS shares, to vest over three years (40%, 40%, 20%) from 2023-2025, as part of the implementation of the Magseis Fairfield 2022 Long-Term Incentive plan following the close of the acquisition of Magseis Fairfield. 7,210 shares from the Magseis Fairfield Long-Term Incentive plan vested in 2023 with the remainder to vest in 2024 (7,210 shares) and 2025 (3,605 shares).The amounts set forth in the table above reflect amounts paid to the executive during 2023. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2023 reflect bonus amounts for the fourth quarter of 2022 and the first three quarters of 2023.TGS awards its executive and senior leadership teams Long-Term Incentives with performance metrics measured over a three-year period. In 2024, performance share units (PSUs) were issued to the executive and senior leader-ship teams under the 2024 Long-Term Incentive Plan. The plan and status versus performance metrics is further described in the management remuneration report. The 2024 plan is settled in TGS common shares, and each PSU represents the right to receive one common share. The total number of shares issuable is determined based upon the Group\u2019s achievement against the performance metrics, with the payout ranging from 0 percent to 100 percent of the PSUs awarded. The 2024 plan also provides for the issuance of RSUs to non-executive key employees, as further described in the 2024 Management Remuneration Report.Termination benefitsThe CEO and certain other executives have employment agreements that provide for certain benefits upon termi-nation of employment. Current members of the Executive Management Team with employment contracts that include an entitlement to severance pay in the event of termination of employment by the Company without cause or for good reason, or termination of employment following a change-of-control. In those circumstances, these individuals are entitled to severance pay equal to 1x their highest annual base salary in effect during the three years that immediately precede the date of termination from the expiration of the notice period, or 1x current annual Company base salary in effect at the time of termination, or 2x prior base salary in a former role. Except in the event of a change-in-control where it is paid as a lump sum, the severance pay will be paid out over the following one-year period.Board of Directors fees and other feesThe following set forth the compensation paid to the Board of Directors:Board of Directors fees 2024Value of Shares Total \u20061\u20062 Received (All amounts in USD 1,000s) RemunerationsChristopher Geoffrey Finlayson (Chair of the Board) 62 38 100 Anne Grethe Dalane (Director from July 2024) - 20 20 Svein Harald \u00d8ygard (Director) 19 20 39 Emeliana Dallan Rice-Oxley (Director from July 2024) - 20 20 Luis Araujo (Director) 19 20 39 Bettina Bachmann (Director) 22 20 42 Maurice Nessim (Director) 19 20 39 Trond Brandsrud (Director from July 2024) - 20 20 Grethe Kristin Moen (Director until July 2024) 27 - 27 Irene Egset (Director until July 2024) 31 - 31 1 The table includes Directors fees paid during the year. Directors receive fees on a biannual basis as decided by the AGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments.2 In August 2024, each of the Directors, other than the Chairman, received 2,000 restricted shares in TGS. The Chair received 3,700 restricted shares in TGS.Board of Directors fees 2023Value of Shares Total \u20061\u20062 Received (All amounts in USD 1,000s) RemunerationsChristopher Geoffrey Finlayson (Chair of the Board) 131 43 174\u20063 Irene Egset (Director)43 21 64Svein Harald \u00d8ygard (Director) 37 21 58Grethe Kristin Moen (Director) 37 21 58Luis Araujo (Director) 20 21 41\u20063 Bettina Bachmann (Director)20 21 41Maurice Nessim (Director) 20 21 41Mark Leonard (Director until May 2023) 23 - 231 The table includes Directors fees paid during the year. Directors receive fees on a biannual basis as decided by the AGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments.2 In August 2023, each of the Directors, other than the Chairman, received 1,650 restricted shares in TGS. The Chair received 3,300 restricted shares in TGS.3 Includes fee from being Chair of the Compensation Comittee (Ms. Bachmann) and the Audit Commitee (Ms. Egset)Board of Directors stock ownershipNo. of Restricted Shares Received No. of Shares (All amounts in USD 1,000s)during 2024Held 31 Dec 2024Christopher Geoffrey Finlayson (Chair of the Board) 3,700 33,000Luis Araujo (Director) 2,000 3,650Bettina Bachmann (Director) 2,000 5,780Trond Brandsrud (Director) 2,000 9,511Anne Grethe Dalane (Director) 2,000 6,985Maurice Nessim (Director) 2,000 3,650Svein Harald \u00d8ygard (Director) 2,000 66,950Emeliana Rice-Oxley (Director) 2,000 2,000Compensation to the members of the Nomination Committee\u20061 Compensation to the members of the Nomination Committee(All amounts in USD 1,000s) 2024 2023Glen Ole R\u00f8dland (Chair) 28 21 Henry H. Hamilton III - 13 Christina Stray - 13 Ole Jakob Hundstad 11 - 1 The table shows compensation paid during the year. The members of the committee receive compensation per meeting held, and the amounts are paid in NOK.",
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"value": "Note 11 Personnel costs / number of employees / remuneration to Executive Management, Board of Directors and AuditorsPersonnel costs(All amounts in USD 1,000s) 2024 2023Payroll 204,241 139,245Social security costs 20,350 11,721Pension costs 10,270 4,587Other employee related costs 14,217 6,523Salaries capitalized to developed software (18,628) (15,960)Cost of RSU/PSU 4,864 4,069Salaries capitalized to multi-client library (26,366) (19,145)Personnel costs 208,948 131,040The number of employees as of 31 December 2024 was 1,841 versus 873 as of 31 December 2023.Cash bonus plansIn 2024, TGS had in place a Short-Term Incentive Bonus Plan that was funded by allocating 8% of budgeted Produced EBIT. Employees are generally eligible to participate in the bonus plan after being employed for six months. The bonus is payable quarterly, and the amount paid is based on actual Produced EBIT for the quarter. An individual employee\u2019s relative share of the bonus pool is based on level of responsibility, individual contribution, performance versus previous year goals, and benchmark data. All bonuses earned in respect of the 2024 bonus plan have been paid or accrued as of 31 December 2024. More information on the Short-Term Incentive is provided in the 2024 Management Remuneration Report, published contemporaneously with the Annual Report.Executive Management stock incentivesThe following table provides the stock, incentive stock units (in form of Performance Share Units (PSUs) and/or Restricted Share Units (RSUs) and related warrants held by executive management:Executive Management 2024Total balance of free-standing warrants related No. of Shares to unvested Held 31 Dec Incentive stocks incentive stock (All amounts in USD 1,000s)2024awarded in 2024unitsKristian Johansen (CEO) 186,032 108,333 238,063Sven Borre Larsen (CFO) 58,998 54,000 110,730Carel Hooijkaas (EVP New Energy Solutions) 38,158 49,000 75,730David Hajovsky (EVP Multi-client) 22,957 49,000 102,460Tana Pool (EVP Legal) 58,128 49,000 102,460Whitney Eaton (EVP Communications & Sustainability) 9,869 49,000 102,460Wadii El Karkouri (EVP Imaging & Technology) - 49,000 49,000Nathan Oliver (EVP Contract) 3,513 49,000 49,000Robert Adams (EVP Operations) 3,594 49,000 49,000Kristin Omreng (EVP People & Culture) 2,230 49,000 49,000The tables below show total paid compensation to executive management in 2024:Payments from long-term Total Other incentive remune-\u20062\u20063 plans (All amounts in USD 1,000s) Salary BonusesbenefitsPensionrationsKristian Johansen (CEO) 772 700 70 157 21 1,720\u20061 Sven B\u00f8rre Larsen (CFO)375 178 14 55 13 635Carel Hooijkaas (EVP New Energy Solutions) 416 184 23 79 21 723David Hajovsky (EVP Multi-client) 359 222 23 63 14 681Tana Pool (EVP Legal) 385 191 19 63 20 678Whitney Eaton (EVP Communications & Sustainability) 313 129 22 63 13 540\u20064 Wadii El Karkouri (EVP Imaging & Technology)305 149 265 - 13 732\u20064 Nathan Oliver (EVP Contract)186 231 27 422 7 873\u20064 Robert Adams (EVP Operations)178 - 19 - 17 214\u20064 Kristin Omreng (EVP People & Culture)106 - 10 - 9 1255Josef Heim (EVP Imaging & Technology)70 64 3 - 8 1451,5Jan Schoolmeesters (EVP New Energy Solutions)193 103 2 - 6 3041 Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year.2 Other benefits include certain benefits provided to all employees (Company-paid life insurance and welfare insurance). Other benefits also include certain expatriate benefits for applicable executives.3 Represents the value of shares issued during 2024 with respect to the 2021 Long-Term Incentive Plan, which vested in 20244 Mr. El Karkouri joined the Executive Team in April 2024 and Mr. Oliver, Mr. Adams, and Mrs. Omreng joined the Executive Team in July 2024 as part of the merger with PGS.5 Mr Heim served on the Executive team until April 2024, and Mr Schoolmeesters served on the Executive team until July 1, 2024.The amounts set forth in the table above reflect amounts paid to the executives during the year. Compensation is only reflected for the period of time that the executive served as an executive of the Group. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2024 reflect bonus amounts earned for the fourth quarter of 2023 and the first three quarters of 2024.The tables below show total compensation to executive management in 2023:Payments from long-term Total Other incentive remune-\u20062\u20063 plans (All amounts in USD 1,000s) Salary BonusesbenefitsPensionrationsKristian Johansen (CEO) 747 610 67 202 20 1 646 1Sven B\u00f8rre Larsen (CFO) 374 151 14 32 14 585 Carel Hooijkaas (EVP Acquisition)\u2075\u2076 397 304 52 127 12 892 David Hajovsky (EVP West Hemisphere) 339 180 19 19 14 571 Tana Pool (EVP Legal) 373 165 15 81 20 654 Whitney Eaton (EVP People & Sustainability) 299 103 19 19 12 452 Jan Schoolmeesters (EVP New Energy Solutions)\u00b9 379 164 6 78 14 641 William Ashby (EVP Eastern Hemisphere)\u00b2 323 159 2 76 23 583 Joef Heim (EVP Imaging & Technology)\u2075 258 106 19 31 20 434 1 Compensation is paid in NOK, with the USD equivalent determined based on the average exchange rate during the year. 2 Compensation is paid in GBP, with the USD equivalent determined based on the average exchange rate during the year. 3 Other benefits include certain benefits provided to all employees (Company-paid life insurance and welfare insurance). Other benefits also include certain expatriate benefits for applicable executives. 4 Represents the value of shares issued during 2023 with respect to the 2020 Long-Term Incentive Plan, which vested in 2023. 5 Mr. Hooijkaas joined the Executive Team in January 2023 and Mr. Heim joined the Executive Team in February 2023. 6 In 2023, Mr. Hooijkaas was awarded 18,025 TGS shares, to vest over three years (40%, 40%, 20%) from 2023-2025, as part of the implementation of the Magseis Fairfield 2022 Long-Term Incentive plan following the close of the acquisition of Magseis Fairfield. 7,210 shares from the Magseis Fairfield Long-Term Incentive plan vested in 2023 with the remainder to vest in 2024 (7,210 shares) and 2025 (3,605 shares).The amounts set forth in the table above reflect amounts paid to the executive during 2023. With respect to bonus amounts, the Short-Term Incentive Bonus Plan is paid on a quarterly basis following reporting of the quarterly results. Therefore, bonuses paid in 2023 reflect bonus amounts for the fourth quarter of 2022 and the first three quarters of 2023.TGS awards its executive and senior leadership teams Long-Term Incentives with performance metrics measured over a three-year period. In 2024, performance share units (PSUs) were issued to the executive and senior leader-ship teams under the 2024 Long-Term Incentive Plan. The plan and status versus performance metrics is further described in the management remuneration report. The 2024 plan is settled in TGS common shares, and each PSU represents the right to receive one common share. The total number of shares issuable is determined based upon the Group\u2019s achievement against the performance metrics, with the payout ranging from 0 percent to 100 percent of the PSUs awarded. The 2024 plan also provides for the issuance of RSUs to non-executive key employees, as further described in the 2024 Management Remuneration Report.Termination benefitsThe CEO and certain other executives have employment agreements that provide for certain benefits upon termi-nation of employment. Current members of the Executive Management Team with employment contracts that include an entitlement to severance pay in the event of termination of employment by the Company without cause or for good reason, or termination of employment following a change-of-control. In those circumstances, these individuals are entitled to severance pay equal to 1x their highest annual base salary in effect during the three years that immediately precede the date of termination from the expiration of the notice period, or 1x current annual Company base salary in effect at the time of termination, or 2x prior base salary in a former role. Except in the event of a change-in-control where it is paid as a lump sum, the severance pay will be paid out over the following one-year period.Board of Directors fees and other feesThe following set forth the compensation paid to the Board of Directors:Board of Directors fees 2024Value of Shares Total \u20061\u20062 Received (All amounts in USD 1,000s) RemunerationsChristopher Geoffrey Finlayson (Chair of the Board) 62 38 100 Anne Grethe Dalane (Director from July 2024) - 20 20 Svein Harald \u00d8ygard (Director) 19 20 39 Emeliana Dallan Rice-Oxley (Director from July 2024) - 20 20 Luis Araujo (Director) 19 20 39 Bettina Bachmann (Director) 22 20 42 Maurice Nessim (Director) 19 20 39 Trond Brandsrud (Director from July 2024) - 20 20 Grethe Kristin Moen (Director until July 2024) 27 - 27 Irene Egset (Director until July 2024) 31 - 31 1 The table includes Directors fees paid during the year. Directors receive fees on a biannual basis as decided by the AGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments.2 In August 2024, each of the Directors, other than the Chairman, received 2,000 restricted shares in TGS. The Chair received 3,700 restricted shares in TGS.Board of Directors fees 2023Value of Shares Total \u20061\u20062 Received (All amounts in USD 1,000s) RemunerationsChristopher Geoffrey Finlayson (Chair of the Board) 131 43 174\u20063 Irene Egset (Director)43 21 64Svein Harald \u00d8ygard (Director) 37 21 58Grethe Kristin Moen (Director) 37 21 58Luis Araujo (Director) 20 21 41\u20063 Bettina Bachmann (Director)20 21 41Maurice Nessim (Director) 20 21 41Mark Leonard (Director until May 2023) 23 - 231 The table includes Directors fees paid during the year. Directors receive fees on a biannual basis as decided by the AGM, payable in NOK. Deviations in individual fees are related to the timing of the bi-annual payments.2 In August 2023, each of the Directors, other than the Chairman, received 1,650 restricted shares in TGS. The Chair received 3,300 restricted shares in TGS.3 Includes fee from being Chair of the Compensation Comittee (Ms. Bachmann) and the Audit Commitee (Ms. Egset)Board of Directors stock ownershipNo. of Restricted Shares Received No. of Shares (All amounts in USD 1,000s)during 2024Held 31 Dec 2024Christopher Geoffrey Finlayson (Chair of the Board) 3,700 33,000Luis Araujo (Director) 2,000 3,650Bettina Bachmann (Director) 2,000 5,780Trond Brandsrud (Director) 2,000 9,511Anne Grethe Dalane (Director) 2,000 6,985Maurice Nessim (Director) 2,000 3,650Svein Harald \u00d8ygard (Director) 2,000 66,950Emeliana Rice-Oxley (Director) 2,000 2,000Compensation to the members of the Nomination Committee\u20061 Compensation to the members of the Nomination Committee(All amounts in USD 1,000s) 2024 2023Glen Ole R\u00f8dland (Chair) 28 21 Henry H. Hamilton III - 13 Christina Stray - 13 Ole Jakob Hundstad 11 - 1 The table shows compensation paid during the year. The members of the committee receive compensation per meeting held, and the amounts are paid in NOK.",
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"value": "Audit feeAudit and other services(All amounts in USD 1,000s) 2024 2023Statutory audit 2,825 1,614Other assurance services 847 37Tax advisory services 257 -Other non-audit services 421 75Total fees 4,351 1,7261 Other assurance services mainly relates to reviews conducted for interim financial statements and limited assurance over the sustainability reporting2 Other non-audit services mainly relates to services in relation to the refinancing3 USD 3,712 thousand of the total fee above relates to KPMG. All amounts are exclusive of VAT.",
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"value": "Note 12 Share-based paymentsSince 2015, TGS has issued awards of incentive stock units to its executive management, senior leadership team and other non-executive key employees. From 2015 to 2024, TGS awarded a limited number of performance share units (PSUs) to executive management, while a limited amount of restricted share units (RSUs) was awarded to non-executive key employees other than the executive management. In 2022, 2023 and 2024, TGS awarded PSUs to members of the senior leadership team. The awards are settled in common shares of TGS, and each of the PSUs and RSUs represent the right to receive the maximum of one common share. The PSUs and the RSUs vest three years after the date of grant. During 2024, the 2021 PSU and RSU awards vested, and in 2023, the 2020 PSU and RSU awards vested.In 2024, TGS awarded a total of 933,233 PSUs to members of the executive and senior leadership teams. The actual number of shares to be received by holders of the 2024 PSUs are dependent on three performance metrics which are measured for the period 1 January 2024 through 31 December 2026 (2023 plan: 1 January 2023 through 31 December 2025):\u2022 Relative total shareholder return\u2022 Absolute total shareholder return\u2022 Health, social and environmental (HSE) metrics and sustainability metricPSUs program for 2023 and 2022 had the following performance metrics:\u2022 Relative return on average capital employed\u2022 Absolute return on average capital employed\u2022 Health, social and environmental (HSE) metrics and sustainability metricThe performance metrics are described in more detail in the management remuneration report. The payout percentage for the PSUs will depend on the Group\u2019s achievement when all the performance metrics are fully earned, with payout ranging from 0 percent to 100 percent, 60 percent is the base case. If fully earned at 100 percent payout, a total of 925,533 (remaining at 31 December 2024) PSUs would vest (2023 plan: 475,560 PSUs remaining at 31 December 2024). The fair value of the PSUs granted in 2024 is measured based on the market value at the grant date and expensed over the vesting period.The holders of the RSUs are eligible to receive one share per RSU on the vesting date, and the fair value of the RSUs granted in 2024 is measured based on the market value on the grant day. A total of 925,400 RSUs were granted in 2024. (2023 plan: 259,100 RSUs.)The expense recognized for incentive stock units awarded, which is considered expense for employee services during the year, is shown in the following table:(All amounts in USD 1,000s) 2024 2023Expense arising from equity-settled share-based payment plans 4,520 3,532The fair value of share-based payments is assumed equal to the share price at grant date.The following table illustrates the number of outstanding share-based payments (No.) and weighted average exer-cise prices (WAEP) of, and movements in, RSUs and PSUs:WAEP WAEP \u20061\u20062023 No.(NOK) 2024 No.(NOK) Expected outstanding at 1 January 1,143,747 0.25 1,184,180 0.25Granted during the year 1,956,676 0.25 820,240 0.25Adjusted quantity due to performance metrics (428,273) (688,671)Forfeited during the year (179,501) (40,025)Exercised during the year (160,460) 0.25 (131,977) 0.25Corrected during the year 16,040 -Expected outstanding at 31 December 2,348,229 0.25 1,143,747 0.251 The WAEP for the incentive stock units is the par value of each share of stock, which must be paid by the holder of the units.The weighted average remaining contractual life for the long-term incentive plans outstanding on 31 December 2024 is 1.71 years (2023: 1.61 years).The weighted average fair value of the PSUs and RSUs granted during 2024 was NOK 93.0 per share. The weighted average fair value of the PSUs and RSUs granted during 2023 was NOK 136.6 per share.The RSU and PSU plan is equity-settled and the fair values are measured at grant date.The liabilities, Social Security taxes, arising from the plans amounted to USD 0.30 million as of 31 December 2024 (2023: USD 0.29 million).Expected outstanding PSUs and RSUs as of 31 December 2024:No. of PSUs/RSUs Exercise dates Holders Price/ conditions Granted\u20061 117,900 See belowKey employees Fair market value (FMV) of a share including expected dividends 9 August 2022\u20062 175,530 See belowExecutive management Fair market value (FMV) of a share including expected dividends, adjusted for performance criteria 9 August 2022\u20063 296,443 See belowKey employees Fair market value (FMV) of a share including expected dividends 8 August 2023\u20064 285,336 See belowExecutive management Fair market value (FMV) of a share including expected dividends, adjusted for performance criteria 8 August 2023\u20065 917,700 See belowKey employees Fair market value (FMV) of a share including expected dividends 27 November 2024\u20066 555,320 See belowExecutive management Fair market value (FMV) of a share including expected dividends, adjusted for performance criteria 27 November 20242,348,2291 The holders will receive maximum one share per unit on 9 August 2025.2 The holders will receive maximum one share per unit on 9 August 2025, subject to determination of payout percentage ranging from 0 percent to 100 percent.3 The holders will receive maximum one share per unit on 8 August 2026.4 The holders will receive maximum one share per unit on 8 August 2026, subject to determination of payout percentage ranging from 0 percent to 100 percent.5 The holders will receive maximum one share per unit on 27 November 2027.6 The holders will receive maximum one share per unit on 27 November 2027, subject to determination of payout percentage ranging from 0 percent to 100 percent.",
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"value": "Note 12 Share-based paymentsSince 2015, TGS has issued awards of incentive stock units to its executive management, senior leadership team and other non-executive key employees. From 2015 to 2024, TGS awarded a limited number of performance share units (PSUs) to executive management, while a limited amount of restricted share units (RSUs) was awarded to non-executive key employees other than the executive management. In 2022, 2023 and 2024, TGS awarded PSUs to members of the senior leadership team. The awards are settled in common shares of TGS, and each of the PSUs and RSUs represent the right to receive the maximum of one common share. The PSUs and the RSUs vest three years after the date of grant. During 2024, the 2021 PSU and RSU awards vested, and in 2023, the 2020 PSU and RSU awards vested.In 2024, TGS awarded a total of 933,233 PSUs to members of the executive and senior leadership teams. The actual number of shares to be received by holders of the 2024 PSUs are dependent on three performance metrics which are measured for the period 1 January 2024 through 31 December 2026 (2023 plan: 1 January 2023 through 31 December 2025):\u2022 Relative total shareholder return\u2022 Absolute total shareholder return\u2022 Health, social and environmental (HSE) metrics and sustainability metricPSUs program for 2023 and 2022 had the following performance metrics:\u2022 Relative return on average capital employed\u2022 Absolute return on average capital employed\u2022 Health, social and environmental (HSE) metrics and sustainability metricThe performance metrics are described in more detail in the management remuneration report. The payout percentage for the PSUs will depend on the Group\u2019s achievement when all the performance metrics are fully earned, with payout ranging from 0 percent to 100 percent, 60 percent is the base case. If fully earned at 100 percent payout, a total of 925,533 (remaining at 31 December 2024) PSUs would vest (2023 plan: 475,560 PSUs remaining at 31 December 2024). The fair value of the PSUs granted in 2024 is measured based on the market value at the grant date and expensed over the vesting period.The holders of the RSUs are eligible to receive one share per RSU on the vesting date, and the fair value of the RSUs granted in 2024 is measured based on the market value on the grant day. A total of 925,400 RSUs were granted in 2024. (2023 plan: 259,100 RSUs.)The expense recognized for incentive stock units awarded, which is considered expense for employee services during the year, is shown in the following table:(All amounts in USD 1,000s) 2024 2023Expense arising from equity-settled share-based payment plans 4,520 3,532The fair value of share-based payments is assumed equal to the share price at grant date.The following table illustrates the number of outstanding share-based payments (No.) and weighted average exer-cise prices (WAEP) of, and movements in, RSUs and PSUs:WAEP WAEP \u20061\u20062023 No.(NOK) 2024 No.(NOK) Expected outstanding at 1 January 1,143,747 0.25 1,184,180 0.25Granted during the year 1,956,676 0.25 820,240 0.25Adjusted quantity due to performance metrics (428,273) (688,671)Forfeited during the year (179,501) (40,025)Exercised during the year (160,460) 0.25 (131,977) 0.25Corrected during the year 16,040 -Expected outstanding at 31 December 2,348,229 0.25 1,143,747 0.251 The WAEP for the incentive stock units is the par value of each share of stock, which must be paid by the holder of the units.The weighted average remaining contractual life for the long-term incentive plans outstanding on 31 December 2024 is 1.71 years (2023: 1.61 years).The weighted average fair value of the PSUs and RSUs granted during 2024 was NOK 93.0 per share. The weighted average fair value of the PSUs and RSUs granted during 2023 was NOK 136.6 per share.The RSU and PSU plan is equity-settled and the fair values are measured at grant date.The liabilities, Social Security taxes, arising from the plans amounted to USD 0.30 million as of 31 December 2024 (2023: USD 0.29 million).Expected outstanding PSUs and RSUs as of 31 December 2024:No. of PSUs/RSUs Exercise dates Holders Price/ conditions Granted\u20061 117,900 See belowKey employees Fair market value (FMV) of a share including expected dividends 9 August 2022\u20062 175,530 See belowExecutive management Fair market value (FMV) of a share including expected dividends, adjusted for performance criteria 9 August 2022\u20063 296,443 See belowKey employees Fair market value (FMV) of a share including expected dividends 8 August 2023\u20064 285,336 See belowExecutive management Fair market value (FMV) of a share including expected dividends, adjusted for performance criteria 8 August 2023\u20065 917,700 See belowKey employees Fair market value (FMV) of a share including expected dividends 27 November 2024\u20066 555,320 See belowExecutive management Fair market value (FMV) of a share including expected dividends, adjusted for performance criteria 27 November 20242,348,2291 The holders will receive maximum one share per unit on 9 August 2025.2 The holders will receive maximum one share per unit on 9 August 2025, subject to determination of payout percentage ranging from 0 percent to 100 percent.3 The holders will receive maximum one share per unit on 8 August 2026.4 The holders will receive maximum one share per unit on 8 August 2026, subject to determination of payout percentage ranging from 0 percent to 100 percent.5 The holders will receive maximum one share per unit on 27 November 2027.6 The holders will receive maximum one share per unit on 27 November 2027, subject to determination of payout percentage ranging from 0 percent to 100 percent.",
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"value": "Note 13 Earnings per shareBasic earnings per share are calculated by dividing net profit for the year attributable to ordinary equity holders of TGS by the weighted average number of ordinary shares outstanding (net of treasury shares) during the year. Diluted earnings per share is calculated by dividing the net profit attributable to ordinary equity holders of TGS by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares (RSUs and PSUs) into ordinary shares. The following reflects the income and share data used in the basic and diluted earnings per share computations:(All amounts in USD 1,000s) 2024 2023Net profit attributable to ordinary equity holders of the Parent 94,215 21,646Weighted average number of ordinary shares (excluding treasury shares) for 163,618 126,275basic earnings per shareEffect of dilution 1,223 891Weighted average number of ordinary shares (excluding treasury shares) 164,840 127,166adjusted for effect of dilutionBasic earnings per share (USD) 0.58 0.17Diluted earnings per share (USD) 0.57 0.17",
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"value": "Note 14 Equity and shareholders\u2019 authorizationsOrdinary shares issued and fully paidNumber of shares USD 1,000s1 Janaury 2023 124,927,439 4,259Issued 5 September 2023 for cash on vesting of PSU and RSU 103,020 2Capital Increase 20 September 2023 6,250,000 14531 December 2023 131,280,458 4,406Cancellation of treasury shares 9 January 2024 (245,315) (7)Capital increase 1 July 2024 (PGS merger) 65,238,150 1,533Issued 4 September 2024 for cash on vesting of PSU and RSU 127,527 331 December 2024 196,400,820 5,936Treasury sharesTGS, from time to time, buys back shares under authorizations given by the shareholders. The shares may be held in treasury, used as payment in M&A transactions, used in relation to exercise of employees\u2019 stock options or eventu-ally cancelled. As of 31 December 2024, TGS held 187,774 treasury shares, 0.10 percent of the total shares issued (2023: 418,630 shares, 0.32 percent). The following table shows the movement of treasury shareholdings:Number of shares USD 1,000s1 Janaury 2023 458,515 1810 May 2023 treasury shares distributed for vesting of employee stock options (26,685) (1)31 August 2023 treasury shares distributed to Board members (13,200) -31 December 2023 418,630 169 January 2024, treasury shares cancelled (245,315) (7)26 April 2024, treasury shares distributed for vesting of employee stock options (26,557) -13 August 2024, treasury shares distributed to Board members (17,700) -23 August 2024 - 5 September 2024, treasury shares bought back 58,716 131 December 2024 187,774 10Shareholders\u2019 authorization to the Board to increase share capital in the Group and to issue convertible loansBy resolution of the Extraordinary General Meeting (EGM) held 25 July 2024, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 4,906,832 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The capital increase may be paid in cash, by set-off or by other contributions in kind. The authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue new shares.By resolution of the EGM held 25 July 2024, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 4,906,832 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10 percent of the Group\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 of the Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviated from by the Board. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue convertible loans.In addition, by resolution of the EGM held 25 July 2024, the issuance of maximum 1,900,000 shares, supported by free-standing warrants, to executives and key employees pursuant to the TGS 2024 Long-Term Incentive Plan (2024 LTIP), was approved.The Group did not issue any convertible loans between 25 July 2024 and 31 December 2024.Shareholders\u2019 authorization to the Board to buy back shares in the GroupBy resolution of the EGM held 25 July 2024, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10 percent of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 4,906,832. The limitations are adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share shall be the nominal value and the highest price to be paid per share shall be NOK 500 (subject to adjustments in the event of share consolidation, share splits, and similar transactions). Acquisition and sale of the Company\u2019s own shares can take place in the manner that the Board considers to be in the Group\u2019s best interest. The authorization can be used one or several times. The authorization is valid until the AGM in 2025, however no longer than until 30 June 2025. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 58,716 shares for treasury between 25 July 2024 and 31 December 2024 pursuant to the above authorization. After 31 December 2024, until the date of authorization of these financial statements (20 March 2025), TGS did not acquire additional shares.Shareholders\u2019 authorization to the Board to distribute dividendsThe AGM held 28 June 2024 renewed the Board of Directors\u2019 authorization to distribute quarterly dividends on the basis of the 2023 financial statements. The authorization shall be valid until the Group\u2019s AGM in 2025, but no later than 30 June 2025.\u2022 On 7 May 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.52) to the shareholders.\u2022 On 17 July 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.51) to the shareholders.\u2022 On 23 October 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.53) to the shareholders.\u2022 On 19 February 2025, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.155 per share (NOK 1.73) to the shareholders.The 20 largest shareholders as of 31 December 2024 as registered with VPS:Name Country Shares %1 Folketrygdfondet Norway 15,604,180 8.0%2 Fidelity International United Kingdom 13,931,319 7.1%3 Pareto Asset Management AS Norway 9,055,335 4.6%4 DNB Asset Management AS Norway 8,236,943 4.2%5 The Vanguard Group, Inc. United States 7,388,577 3.8%6 azValor Asset Management SGIIC, SAU Spain 5,202,417 2.7%7 KLP Fondsforvaltning AS Norway 4,674,075 2.4%8 BlackRock Institutional Trust Company, N.A. United States 4,254,715 2.2%9 T. Rowe Price International Ltd United Kingdom 4,080,549 2.1%10 Fidelity Management & Research Company LLC United States 3,486,400 1.8%11 Intesa Sanpaolo S.p.A. Italy 3,421,105 1.7%12 Brightlight Capital Management LP United States 3,230,103 1.6%13 Templeton Investment Counsel, L.L.C. United States 3,013,984 1.5%14 Cobas Asset Management, SGIIC, SA Spain 2,756,676 1.4%15 Dimensional Fund Advisors, L.P. United States 2,365,674 1.2%16 M&G Investment Management Ltd. United Kingdom 2,334,513 1.2%17 ODIN Forvaltning AS Norway 2,274,194 1.2%18 Beutel, Goodman & Company Ltd. Canada 2,216,164 1.1%19 Storebrand Kapitalforvaltning AS Norway 2,010,053 1.0%20 Foord Asset Management (Singapore) Pte. Ltd. Singapore 1,910,216 1.0%20 largest 101,447,192 51.7%Total number of shares, par value of NOK 0.25 196,400,820 100.0%",
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"value": "Note 14 Equity and shareholders\u2019 authorizationsOrdinary shares issued and fully paidNumber of shares USD 1,000s1 Janaury 2023 124,927,439 4,259Issued 5 September 2023 for cash on vesting of PSU and RSU 103,020 2Capital Increase 20 September 2023 6,250,000 14531 December 2023 131,280,458 4,406Cancellation of treasury shares 9 January 2024 (245,315) (7)Capital increase 1 July 2024 (PGS merger) 65,238,150 1,533Issued 4 September 2024 for cash on vesting of PSU and RSU 127,527 331 December 2024 196,400,820 5,936Treasury sharesTGS, from time to time, buys back shares under authorizations given by the shareholders. The shares may be held in treasury, used as payment in M&A transactions, used in relation to exercise of employees\u2019 stock options or eventu-ally cancelled. As of 31 December 2024, TGS held 187,774 treasury shares, 0.10 percent of the total shares issued (2023: 418,630 shares, 0.32 percent). The following table shows the movement of treasury shareholdings:Number of shares USD 1,000s1 Janaury 2023 458,515 1810 May 2023 treasury shares distributed for vesting of employee stock options (26,685) (1)31 August 2023 treasury shares distributed to Board members (13,200) -31 December 2023 418,630 169 January 2024, treasury shares cancelled (245,315) (7)26 April 2024, treasury shares distributed for vesting of employee stock options (26,557) -13 August 2024, treasury shares distributed to Board members (17,700) -23 August 2024 - 5 September 2024, treasury shares bought back 58,716 131 December 2024 187,774 10Shareholders\u2019 authorization to the Board to increase share capital in the Group and to issue convertible loansBy resolution of the Extraordinary General Meeting (EGM) held 25 July 2024, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 4,906,832 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The capital increase may be paid in cash, by set-off or by other contributions in kind. The authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue new shares.By resolution of the EGM held 25 July 2024, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 4,906,832 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10 percent of the Group\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 of the Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviated from by the Board. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue convertible loans.In addition, by resolution of the EGM held 25 July 2024, the issuance of maximum 1,900,000 shares, supported by free-standing warrants, to executives and key employees pursuant to the TGS 2024 Long-Term Incentive Plan (2024 LTIP), was approved.The Group did not issue any convertible loans between 25 July 2024 and 31 December 2024.Shareholders\u2019 authorization to the Board to buy back shares in the GroupBy resolution of the EGM held 25 July 2024, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10 percent of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 4,906,832. The limitations are adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share shall be the nominal value and the highest price to be paid per share shall be NOK 500 (subject to adjustments in the event of share consolidation, share splits, and similar transactions). Acquisition and sale of the Company\u2019s own shares can take place in the manner that the Board considers to be in the Group\u2019s best interest. The authorization can be used one or several times. The authorization is valid until the AGM in 2025, however no longer than until 30 June 2025. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 58,716 shares for treasury between 25 July 2024 and 31 December 2024 pursuant to the above authorization. After 31 December 2024, until the date of authorization of these financial statements (20 March 2025), TGS did not acquire additional shares.Shareholders\u2019 authorization to the Board to distribute dividendsThe AGM held 28 June 2024 renewed the Board of Directors\u2019 authorization to distribute quarterly dividends on the basis of the 2023 financial statements. The authorization shall be valid until the Group\u2019s AGM in 2025, but no later than 30 June 2025.\u2022 On 7 May 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.52) to the shareholders.\u2022 On 17 July 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.51) to the shareholders.\u2022 On 23 October 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.53) to the shareholders.\u2022 On 19 February 2025, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.155 per share (NOK 1.73) to the shareholders.The 20 largest shareholders as of 31 December 2024 as registered with VPS:Name Country Shares %1 Folketrygdfondet Norway 15,604,180 8.0%2 Fidelity International United Kingdom 13,931,319 7.1%3 Pareto Asset Management AS Norway 9,055,335 4.6%4 DNB Asset Management AS Norway 8,236,943 4.2%5 The Vanguard Group, Inc. United States 7,388,577 3.8%6 azValor Asset Management SGIIC, SAU Spain 5,202,417 2.7%7 KLP Fondsforvaltning AS Norway 4,674,075 2.4%8 BlackRock Institutional Trust Company, N.A. United States 4,254,715 2.2%9 T. Rowe Price International Ltd United Kingdom 4,080,549 2.1%10 Fidelity Management & Research Company LLC United States 3,486,400 1.8%11 Intesa Sanpaolo S.p.A. Italy 3,421,105 1.7%12 Brightlight Capital Management LP United States 3,230,103 1.6%13 Templeton Investment Counsel, L.L.C. United States 3,013,984 1.5%14 Cobas Asset Management, SGIIC, SA Spain 2,756,676 1.4%15 Dimensional Fund Advisors, L.P. United States 2,365,674 1.2%16 M&G Investment Management Ltd. United Kingdom 2,334,513 1.2%17 ODIN Forvaltning AS Norway 2,274,194 1.2%18 Beutel, Goodman & Company Ltd. Canada 2,216,164 1.1%19 Storebrand Kapitalforvaltning AS Norway 2,010,053 1.0%20 Foord Asset Management (Singapore) Pte. Ltd. Singapore 1,910,216 1.0%20 largest 101,447,192 51.7%Total number of shares, par value of NOK 0.25 196,400,820 100.0%",
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"f0__s9__6__85": {
"value": "Note 14 Equity and shareholders\u2019 authorizationsOrdinary shares issued and fully paidNumber of shares USD 1,000s1 Janaury 2023 124,927,439 4,259Issued 5 September 2023 for cash on vesting of PSU and RSU 103,020 2Capital Increase 20 September 2023 6,250,000 14531 December 2023 131,280,458 4,406Cancellation of treasury shares 9 January 2024 (245,315) (7)Capital increase 1 July 2024 (PGS merger) 65,238,150 1,533Issued 4 September 2024 for cash on vesting of PSU and RSU 127,527 331 December 2024 196,400,820 5,936Treasury sharesTGS, from time to time, buys back shares under authorizations given by the shareholders. The shares may be held in treasury, used as payment in M&A transactions, used in relation to exercise of employees\u2019 stock options or eventu-ally cancelled. As of 31 December 2024, TGS held 187,774 treasury shares, 0.10 percent of the total shares issued (2023: 418,630 shares, 0.32 percent). The following table shows the movement of treasury shareholdings:Number of shares USD 1,000s1 Janaury 2023 458,515 1810 May 2023 treasury shares distributed for vesting of employee stock options (26,685) (1)31 August 2023 treasury shares distributed to Board members (13,200) -31 December 2023 418,630 169 January 2024, treasury shares cancelled (245,315) (7)26 April 2024, treasury shares distributed for vesting of employee stock options (26,557) -13 August 2024, treasury shares distributed to Board members (17,700) -23 August 2024 - 5 September 2024, treasury shares bought back 58,716 131 December 2024 187,774 10Shareholders\u2019 authorization to the Board to increase share capital in the Group and to issue convertible loansBy resolution of the Extraordinary General Meeting (EGM) held 25 July 2024, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 4,906,832 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The capital increase may be paid in cash, by set-off or by other contributions in kind. The authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue new shares.By resolution of the EGM held 25 July 2024, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 4,906,832 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10 percent of the Group\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 of the Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviated from by the Board. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue convertible loans.In addition, by resolution of the EGM held 25 July 2024, the issuance of maximum 1,900,000 shares, supported by free-standing warrants, to executives and key employees pursuant to the TGS 2024 Long-Term Incentive Plan (2024 LTIP), was approved.The Group did not issue any convertible loans between 25 July 2024 and 31 December 2024.Shareholders\u2019 authorization to the Board to buy back shares in the GroupBy resolution of the EGM held 25 July 2024, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10 percent of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 4,906,832. The limitations are adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share shall be the nominal value and the highest price to be paid per share shall be NOK 500 (subject to adjustments in the event of share consolidation, share splits, and similar transactions). Acquisition and sale of the Company\u2019s own shares can take place in the manner that the Board considers to be in the Group\u2019s best interest. The authorization can be used one or several times. The authorization is valid until the AGM in 2025, however no longer than until 30 June 2025. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 58,716 shares for treasury between 25 July 2024 and 31 December 2024 pursuant to the above authorization. After 31 December 2024, until the date of authorization of these financial statements (20 March 2025), TGS did not acquire additional shares.Shareholders\u2019 authorization to the Board to distribute dividendsThe AGM held 28 June 2024 renewed the Board of Directors\u2019 authorization to distribute quarterly dividends on the basis of the 2023 financial statements. The authorization shall be valid until the Group\u2019s AGM in 2025, but no later than 30 June 2025.\u2022 On 7 May 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.52) to the shareholders.\u2022 On 17 July 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.51) to the shareholders.\u2022 On 23 October 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.53) to the shareholders.\u2022 On 19 February 2025, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.155 per share (NOK 1.73) to the shareholders.The 20 largest shareholders as of 31 December 2024 as registered with VPS:Name Country Shares %1 Folketrygdfondet Norway 15,604,180 8.0%2 Fidelity International United Kingdom 13,931,319 7.1%3 Pareto Asset Management AS Norway 9,055,335 4.6%4 DNB Asset Management AS Norway 8,236,943 4.2%5 The Vanguard Group, Inc. United States 7,388,577 3.8%6 azValor Asset Management SGIIC, SAU Spain 5,202,417 2.7%7 KLP Fondsforvaltning AS Norway 4,674,075 2.4%8 BlackRock Institutional Trust Company, N.A. United States 4,254,715 2.2%9 T. Rowe Price International Ltd United Kingdom 4,080,549 2.1%10 Fidelity Management & Research Company LLC United States 3,486,400 1.8%11 Intesa Sanpaolo S.p.A. Italy 3,421,105 1.7%12 Brightlight Capital Management LP United States 3,230,103 1.6%13 Templeton Investment Counsel, L.L.C. United States 3,013,984 1.5%14 Cobas Asset Management, SGIIC, SA Spain 2,756,676 1.4%15 Dimensional Fund Advisors, L.P. United States 2,365,674 1.2%16 M&G Investment Management Ltd. United Kingdom 2,334,513 1.2%17 ODIN Forvaltning AS Norway 2,274,194 1.2%18 Beutel, Goodman & Company Ltd. Canada 2,216,164 1.1%19 Storebrand Kapitalforvaltning AS Norway 2,010,053 1.0%20 Foord Asset Management (Singapore) Pte. Ltd. Singapore 1,910,216 1.0%20 largest 101,447,192 51.7%Total number of shares, par value of NOK 0.25 196,400,820 100.0%",
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"value": "Note 14 Equity and shareholders\u2019 authorizationsOrdinary shares issued and fully paidNumber of shares USD 1,000s1 Janaury 2023 124,927,439 4,259Issued 5 September 2023 for cash on vesting of PSU and RSU 103,020 2Capital Increase 20 September 2023 6,250,000 14531 December 2023 131,280,458 4,406Cancellation of treasury shares 9 January 2024 (245,315) (7)Capital increase 1 July 2024 (PGS merger) 65,238,150 1,533Issued 4 September 2024 for cash on vesting of PSU and RSU 127,527 331 December 2024 196,400,820 5,936Treasury sharesTGS, from time to time, buys back shares under authorizations given by the shareholders. The shares may be held in treasury, used as payment in M&A transactions, used in relation to exercise of employees\u2019 stock options or eventu-ally cancelled. As of 31 December 2024, TGS held 187,774 treasury shares, 0.10 percent of the total shares issued (2023: 418,630 shares, 0.32 percent). The following table shows the movement of treasury shareholdings:Number of shares USD 1,000s1 Janaury 2023 458,515 1810 May 2023 treasury shares distributed for vesting of employee stock options (26,685) (1)31 August 2023 treasury shares distributed to Board members (13,200) -31 December 2023 418,630 169 January 2024, treasury shares cancelled (245,315) (7)26 April 2024, treasury shares distributed for vesting of employee stock options (26,557) -13 August 2024, treasury shares distributed to Board members (17,700) -23 August 2024 - 5 September 2024, treasury shares bought back 58,716 131 December 2024 187,774 10Shareholders\u2019 authorization to the Board to increase share capital in the Group and to issue convertible loansBy resolution of the Extraordinary General Meeting (EGM) held 25 July 2024, the Board is authorized to, on behalf of the Group, increase share capital of the Group by up to NOK 4,906,832 through one or more issuances of new shares or bonus issues. The subscription price and other subscription terms will be determined by the Board. The capital increase may be paid in cash, by set-off or by other contributions in kind. The authorization includes the right to incur special obligations on behalf of the Group, cf. Section 10-2 of the Norwegian Public Limited Liability Companies Act. The shareholders\u2019 pre-emptive rights pursuant to Sections 10-4, cf. Section 10-5 of the Norwegian Public Limited Liability Companies Act, to subscribe for any new shares may be deviated from by the Board. The authorization encompasses share capital increases in connection with mergers, cf. section 13-5 of the Norwegian Public Limited Liability Companies Act. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue new shares.By resolution of the EGM held 25 July 2024, the Board is also granted the authorization to issue loans for a total amount of up to NOK 2,250,000,000 with the right to require shares to be issued (convertible loans). The share capital may be increased by up to NOK 4,906,832 provided that the combined number of shares that are issued pursuant to this authorization and the authorization to increase the share capital will not exceed 10 percent of the Group\u2019s current share capital. The subscription price and other subscription terms will be determined by the Board. The shareholders\u2019 pre-emptive rights pursuant to section 11-4 of the Norwegian Public Limited Companies Act, cf. sections 10-4 and 10-5, may be deviated from by the Board. The authorization is valid until the Annual General Meeting in 2025, but no later than 30 June 2025. The authorization replaces previously granted authorizations to issue convertible loans.In addition, by resolution of the EGM held 25 July 2024, the issuance of maximum 1,900,000 shares, supported by free-standing warrants, to executives and key employees pursuant to the TGS 2024 Long-Term Incentive Plan (2024 LTIP), was approved.The Group did not issue any convertible loans between 25 July 2024 and 31 December 2024.Shareholders\u2019 authorization to the Board to buy back shares in the GroupBy resolution of the EGM held 25 July 2024, the Board is authorized to acquire, on behalf of the Group, the Group\u2019s own shares up to 10 percent of the nominal value of Group\u2019s share capital, which pursuant to the current nominal value is up to NOK 4,906,832. The limitations are adjusted in the event of share consolidation, share splits and similar transactions. The lowest price to be paid per share shall be the nominal value and the highest price to be paid per share shall be NOK 500 (subject to adjustments in the event of share consolidation, share splits, and similar transactions). Acquisition and sale of the Company\u2019s own shares can take place in the manner that the Board considers to be in the Group\u2019s best interest. The authorization can be used one or several times. The authorization is valid until the AGM in 2025, however no longer than until 30 June 2025. The authorization replaces previously granted authorizations to acquire own shares.The Group acquired 58,716 shares for treasury between 25 July 2024 and 31 December 2024 pursuant to the above authorization. After 31 December 2024, until the date of authorization of these financial statements (20 March 2025), TGS did not acquire additional shares.Shareholders\u2019 authorization to the Board to distribute dividendsThe AGM held 28 June 2024 renewed the Board of Directors\u2019 authorization to distribute quarterly dividends on the basis of the 2023 financial statements. The authorization shall be valid until the Group\u2019s AGM in 2025, but no later than 30 June 2025.\u2022 On 7 May 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.52) to the shareholders.\u2022 On 17 July 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.51) to the shareholders.\u2022 On 23 October 2024, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.14 per share (NOK 1.53) to the shareholders.\u2022 On 19 February 2025, the Board of Directors resolved to pay a quarterly dividend of the NOK equivalent of USD 0.155 per share (NOK 1.73) to the shareholders.The 20 largest shareholders as of 31 December 2024 as registered with VPS:Name Country Shares %1 Folketrygdfondet Norway 15,604,180 8.0%2 Fidelity International United Kingdom 13,931,319 7.1%3 Pareto Asset Management AS Norway 9,055,335 4.6%4 DNB Asset Management AS Norway 8,236,943 4.2%5 The Vanguard Group, Inc. United States 7,388,577 3.8%6 azValor Asset Management SGIIC, SAU Spain 5,202,417 2.7%7 KLP Fondsforvaltning AS Norway 4,674,075 2.4%8 BlackRock Institutional Trust Company, N.A. United States 4,254,715 2.2%9 T. Rowe Price International Ltd United Kingdom 4,080,549 2.1%10 Fidelity Management & Research Company LLC United States 3,486,400 1.8%11 Intesa Sanpaolo S.p.A. Italy 3,421,105 1.7%12 Brightlight Capital Management LP United States 3,230,103 1.6%13 Templeton Investment Counsel, L.L.C. United States 3,013,984 1.5%14 Cobas Asset Management, SGIIC, SA Spain 2,756,676 1.4%15 Dimensional Fund Advisors, L.P. United States 2,365,674 1.2%16 M&G Investment Management Ltd. United Kingdom 2,334,513 1.2%17 ODIN Forvaltning AS Norway 2,274,194 1.2%18 Beutel, Goodman & Company Ltd. Canada 2,216,164 1.1%19 Storebrand Kapitalforvaltning AS Norway 2,010,053 1.0%20 Foord Asset Management (Singapore) Pte. Ltd. Singapore 1,910,216 1.0%20 largest 101,447,192 51.7%Total number of shares, par value of NOK 0.25 196,400,820 100.0%",
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"f0__s9__6__89": {
"value": "Note 15 Cash and cash equivalents and restricted cashCash and cash equivalents include demand deposits and high liquid instruments purchased with maturities of three months or less.Cash and cash equivalents and restricted cash(All amounts in USD 1,000s) 2024 2023Cash and cash equivalents 122,799 196,741Restricted cash deposits 37,793 -Total cash bank deposits 160,593 196,741The bank deposits are mainly denominated in USD. See note 17 where we have listed cash balances in other currencies.Restricted cash of USD 32.7 million is held in debt service reserve and retention accounts related to the ECF loans for Ramform Titan, Ramform Atlas, Ramform Tethys and Ramform Hyperion, which was released in Q1 2025 when TGS repaid the ECF loan, please refer to Note 22 for further information. Other restricted cash deposits relates to employee tax withholdings in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__88": {
"value": "Note 15 Cash and cash equivalents and restricted cashCash and cash equivalents include demand deposits and high liquid instruments purchased with maturities of three months or less.Cash and cash equivalents and restricted cash(All amounts in USD 1,000s) 2024 2023Cash and cash equivalents 122,799 196,741Restricted cash deposits 37,793 -Total cash bank deposits 160,593 196,741The bank deposits are mainly denominated in USD. See note 17 where we have listed cash balances in other currencies.Restricted cash of USD 32.7 million is held in debt service reserve and retention accounts related to the ECF loans for Ramform Titan, Ramform Atlas, Ramform Tethys and Ramform Hyperion, which was released in Q1 2025 when TGS repaid the ECF loan, please refer to Note 22 for further information. Other restricted cash deposits relates to employee tax withholdings in Norway.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__90": {
"value": "Note 16 Related partiesTransactions with related parties are mainly proceeds from sale of goods and services to Ocean Geo-Frontier Co. Ltd. Such goods and services are administered by Ocean Geo-Frontier on behalf of the Company and its partners and invoiced by Ocean Geo-Frontier to the external end customer, Japan Oil, Gas and Metals National Corporation (JOGMEC), these transactions amounted to USD 17.1 million in 2024. All transactions with related parties are priced on an arm\u2019s length basis.See Note 11 for further information regarding the remuneration to the Board of Directors and to the Executive Management. See Note 3 for Business Combinations.See Note 23 for further information about the subsidiaries. Internal transactions are eliminated in the consolidated financial statements and do not represent transactions with related parties.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__91": {
"value": "Note 17 Financial risk management objectives and policiesValuation of financial instruments carried at fair valueTGS classifies financial instruments carried at fair value in the consolidated statement of financial position using the Fair Value Hierarchy.Level 1: quoted prices (unadjusted) in active markets for identical assets and liabilities.Level 2: assets and liabilities whose values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly.Level 3: techniques for which all inputs which have a significant effect on the recorded fair value that is not based on observable market data.Financial risk management policiesThe goals for TGS\u2019 capital management of funds held are to:\u2022 Protect and preserve investment principal\u2022 Provide liquidity and\u2022 Return a market rate of return or betterIt is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying cash flow. When deciding the dividend amount, the TGS Board of Directors will consider expected cash flow, investment plans, financing requirements and a level of financial flexibility that is appropriate for the TGS business model.The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of the Group, its financial position and the market.TGS monitors debt based on net debt basis and aim at net interest-bearing debt of USD 250-350 million. 31 December 2024 net debt was USD 500.4 million. Additional distribution to shareholders can come though buyback and/or increased dividend to manage net debt withing indicated range. Net debt is calculated as total debt (including short-term and non-current debt as reported in the consolidated statement of financial position) less cash and cash equivalents, including restricted cash.Fair value of financial Instruments2024 2023Hierarchy Nominal Fair Nominal Fair (All amounts in USD 1,000s)LevelvaluevaluevaluevalueFinancial liabilities at amortized costDebt with fixed interest rate 1,2 (636,024) (652,913) - -Debt with variable interest rate 2 (25,000) (25,000) - -Lease liabilities 2 (170,893) (170,893) (85,087) (87,200)Total (831,917) (848,806) (85,087) (87,200)The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable, accrued revenues and other receivables, other current assets, accounts payable and accrued expenses classified at amortized cost approximate their respective fair values because of the short maturities of those instruments.The fair values of the non-current debt instruments are estimated using quotes obtained from dealers in such finan-cial instruments or latest quoted prices or indexes at Bloomberg. Where market prices are not observed or quotes from dealers are not obtained, an indirect method is used by use of implied credit spread from debt instrument with similar risk characteristics.The primary risks arising from the financial risk management are market risk, liquidity risk and credit risk.Market riskCurrency and interest risk is the relevant market risk for the Company. The Group is exposed to currency fluctuation due to the effects of a predominantly USD based revenue stream, while the Group operating expenses and capital expenditures are mainly denominated in USD, GBP and NOK. The Group holds cash balances in numerous currencies, arising further foreign currency exchange risk. The below table summarizes the impact on profit and loss of a 10% increase/decrease in the USD/FX rate.Gain/(loss) of Currency Balance in USD10% movementAOA 104,549 8,938ARS 157,367 14,306AUD 1,671,190 153,210BRL 8,423,106 755,082CAD 1,751,546 159,130COP 49,997 4,502DKK 29,876 2,723EGP 1,270,772 115,650EUR 2,394,464 217,716GBP 3,180,224 289,480GHS 3,206 289IDR 271,510 24,665INR 770,334 70,297JPY 38,320 3,196KWD 389 35MXN 82,229 7,623MYR 2,559,763 232,581NAD 3,516 299NGN 2,349,010 213,743NOK 9,696,596 873,540NZD 646 59PLN 73 7SEK 10,924 977SGD 14,717 1,306TRY 1 -ZAR 568,415 51,674Grand Total 35,402,739 3,201,029The Company is subject to interest rate risk on debt, including lease liabili-ties. The risk is managed by using a combination of fixed -and variable rate debt, together with interest rate swaps, where appropriate, to fix or lower the borrowing costs.2024 2023Weighted Weighted average average Notional interest Notional interest (All amounts in USD 1,000s)amountsrateamountsrateDebt at fixed interest rate 636,024 7.80% - -Debt at variable interest rate based on US dollar plus a margin 25,000 7.06% - -For every one-percentage point hypothetical increase in SOFR, the annual net interest expense on variable rate debt, inclusive non-restricted cash holdings, would have increased / (decreased) by approximately USD (1.0) million and USD (2.0) million measured from 31 December 2024 and 2023, respectively.Liquidity riskLiquidity risk arises from a lack of correlation between cash flow from operations and financial commitments. Per The Group tries to minimize liquidity risk through ensuring access to a diversified set of funding sources, and management of maturity profile on debt. The Group is exposed to liquidity risk related to the following:Financial liabilities December 31, 2024Contractual cash flowsNominal Notional (All amounts in USD 1,000s)valuevalue Total 0-1 years 1-2 years 2-3 years 3-4 years 4-5 years ThereafterTrade payables and debt to partners (208,878) - (208,878) (208,878) - - - - -Debt with fixed interest rates (636,024) - (636,024) (86,024) - - - (550,000)Debt with variable interest rates (25,000) - (25,000) (25,000) -Total (869,902) (869,902) (294,902) - - - (25,000) (550,000)Financial liabilities December 31, 2023Contractual cash flowsNominal Notional (All amounts in USD 1,000s)valuevalue Total 0-1 years 1-2 years 2-3 years 3-4 years 4-5 years ThereafterTrade payables and debt to partners (95,049) - (95,049) (95,049) - - - - -Debt with fixed interest rates - - - - - - - - -Debt with variable interest rates - - - - - - - - -Total (95,049) - (95,049) (95,049) - - - - -See Note 8 for maturity analysis for lease payables.During 2024, TGS secured USD 745 million of new debt consisting of a USD 550 million Senior Secured Notes, USD 150 million Revolving Credit Facility and a USD 45 million term loan A. With USD 550 million notes and USD 25 million of drawn of the debt raised together with cash on balance sheet were used to repay USD 633.2 million of drawn debt, including make whole premium in Q4. A further USD 86 million was repaid 28 February 2025, by utilizing restricted cash tied to the loan repaid and by drawing USD 45 million of term loan A (included in the USD 745 million above). These transactions reduced the overall debt amount and extended the debt maturity profile, thereby reducing the near-term refinancing risk significantly. Cash flow effects for the full year of 2024 were loan proceeds of approximately USD 705 million, which consist of USD 575 million of debt in refinancing in addition to approximately USD 130 million drawn on the previously existing RCF. In addition to loan repayment in Q4, TGS repaid external debt in Q3 related to previous PGS debt.As of 31 December 2024, TGS had cash and cash equivalents amounted to USD 122.8 million, compared to USD 196.7 million as of 31 December 2023. Net interest-bearing debt amounted to USD 500.4 million on 31 December 2024, compared to a negative USD 196.7 million (equal cash holding) as of 31 December 2023.Credit riskCredit risk is the risk that counterparties to financial instruments do not perform according to the terms of the contract. The approximate maximum credit exposure related to current assets is as follows:(All amounts in USD 1,000s) 2024 2023Financial assetsAccounts receivable 301,392 93,712Accrued revenues 211,962 63,217Restricted cash 37,793 -Cash and cash equivalents 122,799 196,741Total financial assets 673,946 353,670With regards to cash and cash equivalents and restricted cash, the Group continually monitors the counterparty credit risk of banking partners, including institutions in which cash is held on deposit. For details of the accounts receivable and accrued revenues, please refer to Note 20.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__92": {
"value": "Valuation of financial instruments carried at fair valueTGS classifies financial instruments carried at fair value in the consolidated statement of financial position using the Fair Value Hierarchy.Level 1: quoted prices (unadjusted) in active markets for identical assets and liabilities.Level 2: assets and liabilities whose values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly.Level 3: techniques for which all inputs which have a significant effect on the recorded fair value that is not based on observable market data.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__93": {
"value": "Financial risk management policiesThe goals for TGS\u2019 capital management of funds held are to:\u2022 Protect and preserve investment principal\u2022 Provide liquidity and\u2022 Return a market rate of return or betterIt is the ambition of TGS to pay a cash dividend that is in line with its long-term underlying cash flow. When deciding the dividend amount, the TGS Board of Directors will consider expected cash flow, investment plans, financing requirements and a level of financial flexibility that is appropriate for the TGS business model.The aim will be to keep a stable quarterly dividend in US dollars through the year, but the actual level paid will be subject to continuous evaluation of the underlying development of the Group, its financial position and the market.TGS monitors debt based on net debt basis and aim at net interest-bearing debt of USD 250-350 million. 31 December 2024 net debt was USD 500.4 million. Additional distribution to shareholders can come though buyback and/or increased dividend to manage net debt withing indicated range. Net debt is calculated as total debt (including short-term and non-current debt as reported in the consolidated statement of financial position) less cash and cash equivalents, including restricted cash.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__94": {
"value": "Fair value of financial Instruments2024 2023Hierarchy Nominal Fair Nominal Fair (All amounts in USD 1,000s)LevelvaluevaluevaluevalueFinancial liabilities at amortized costDebt with fixed interest rate 1,2 (636,024) (652,913) - -Debt with variable interest rate 2 (25,000) (25,000) - -Lease liabilities 2 (170,893) (170,893) (85,087) (87,200)Total (831,917) (848,806) (85,087) (87,200)The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable, accrued revenues and other receivables, other current assets, accounts payable and accrued expenses classified at amortized cost approximate their respective fair values because of the short maturities of those instruments.The fair values of the non-current debt instruments are estimated using quotes obtained from dealers in such finan-cial instruments or latest quoted prices or indexes at Bloomberg. Where market prices are not observed or quotes from dealers are not obtained, an indirect method is used by use of implied credit spread from debt instrument with similar risk characteristics.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__96": {
"value": "market risk, liquidity risk and credit risk.Market riskCurrency and interest risk is the relevant market risk for the Company. The Group is exposed to currency fluctuation due to the effects of a predominantly USD based revenue stream, while the Group operating expenses and capital expenditures are mainly denominated in USD, GBP and NOK. The Group holds cash balances in numerous currencies, arising further foreign currency exchange risk. The below table summarizes the impact on profit and loss of a 10% increase/decrease in the USD/FX rate.Gain/(loss) of Currency Balance in USD10% movementAOA 104,549 8,938ARS 157,367 14,306AUD 1,671,190 153,210BRL 8,423,106 755,082CAD 1,751,546 159,130COP 49,997 4,502DKK 29,876 2,723EGP 1,270,772 115,650EUR 2,394,464 217,716GBP 3,180,224 289,480GHS 3,206 289IDR 271,510 24,665INR 770,334 70,297JPY 38,320 3,196KWD 389 35MXN 82,229 7,623MYR 2,559,763 232,581NAD 3,516 299NGN 2,349,010 213,743NOK 9,696,596 873,540NZD 646 59PLN 73 7SEK 10,924 977SGD 14,717 1,306TRY 1 -ZAR 568,415 51,674Grand Total 35,402,739 3,201,029The Company is subject to interest rate risk on debt, including lease liabili-ties. The risk is managed by using a combination of fixed -and variable rate debt, together with interest rate swaps, where appropriate, to fix or lower the borrowing costs.2024 2023Weighted Weighted average average Notional interest Notional interest (All amounts in USD 1,000s)amountsrateamountsrateDebt at fixed interest rate 636,024 7.80% - -Debt at variable interest rate based on US dollar plus a margin 25,000 7.06% - -For every one-percentage point hypothetical increase in SOFR, the annual net interest expense on variable rate debt, inclusive non-restricted cash holdings, would have increased / (decreased) by approximately USD (1.0) million and USD (2.0) million measured from 31 December 2024 and 2023, respectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__95": {
"value": "market risk, liquidity risk and credit risk.Market riskCurrency and interest risk is the relevant market risk for the Company. The Group is exposed to currency fluctuation due to the effects of a predominantly USD based revenue stream, while the Group operating expenses and capital expenditures are mainly denominated in USD, GBP and NOK. The Group holds cash balances in numerous currencies, arising further foreign currency exchange risk. The below table summarizes the impact on profit and loss of a 10% increase/decrease in the USD/FX rate.Gain/(loss) of Currency Balance in USD10% movementAOA 104,549 8,938ARS 157,367 14,306AUD 1,671,190 153,210BRL 8,423,106 755,082CAD 1,751,546 159,130COP 49,997 4,502DKK 29,876 2,723EGP 1,270,772 115,650EUR 2,394,464 217,716GBP 3,180,224 289,480GHS 3,206 289IDR 271,510 24,665INR 770,334 70,297JPY 38,320 3,196KWD 389 35MXN 82,229 7,623MYR 2,559,763 232,581NAD 3,516 299NGN 2,349,010 213,743NOK 9,696,596 873,540NZD 646 59PLN 73 7SEK 10,924 977SGD 14,717 1,306TRY 1 -ZAR 568,415 51,674Grand Total 35,402,739 3,201,029The Company is subject to interest rate risk on debt, including lease liabili-ties. The risk is managed by using a combination of fixed -and variable rate debt, together with interest rate swaps, where appropriate, to fix or lower the borrowing costs.2024 2023Weighted Weighted average average Notional interest Notional interest (All amounts in USD 1,000s)amountsrateamountsrateDebt at fixed interest rate 636,024 7.80% - -Debt at variable interest rate based on US dollar plus a margin 25,000 7.06% - -For every one-percentage point hypothetical increase in SOFR, the annual net interest expense on variable rate debt, inclusive non-restricted cash holdings, would have increased / (decreased) by approximately USD (1.0) million and USD (2.0) million measured from 31 December 2024 and 2023, respectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__97": {
"value": "Liquidity riskLiquidity risk arises from a lack of correlation between cash flow from operations and financial commitments. Per The Group tries to minimize liquidity risk through ensuring access to a diversified set of funding sources, and management of maturity profile on debt. The Group is exposed to liquidity risk related to the following:Financial liabilities December 31, 2024Contractual cash flowsNominal Notional (All amounts in USD 1,000s)valuevalue Total 0-1 years 1-2 years 2-3 years 3-4 years 4-5 years ThereafterTrade payables and debt to partners (208,878) - (208,878) (208,878) - - - - -Debt with fixed interest rates (636,024) - (636,024) (86,024) - - - (550,000)Debt with variable interest rates (25,000) - (25,000) (25,000) -Total (869,902) (869,902) (294,902) - - - (25,000) (550,000)Financial liabilities December 31, 2023Contractual cash flowsNominal Notional (All amounts in USD 1,000s)valuevalue Total 0-1 years 1-2 years 2-3 years 3-4 years 4-5 years ThereafterTrade payables and debt to partners (95,049) - (95,049) (95,049) - - - - -Debt with fixed interest rates - - - - - - - - -Debt with variable interest rates - - - - - - - - -Total (95,049) - (95,049) (95,049) - - - - -See Note 8 for maturity analysis for lease payables.During 2024, TGS secured USD 745 million of new debt consisting of a USD 550 million Senior Secured Notes, USD 150 million Revolving Credit Facility and a USD 45 million term loan A. With USD 550 million notes and USD 25 million of drawn of the debt raised together with cash on balance sheet were used to repay USD 633.2 million of drawn debt, including make whole premium in Q4. A further USD 86 million was repaid 28 February 2025, by utilizing restricted cash tied to the loan repaid and by drawing USD 45 million of term loan A (included in the USD 745 million above). These transactions reduced the overall debt amount and extended the debt maturity profile, thereby reducing the near-term refinancing risk significantly. Cash flow effects for the full year of 2024 were loan proceeds of approximately USD 705 million, which consist of USD 575 million of debt in refinancing in addition to approximately USD 130 million drawn on the previously existing RCF. In addition to loan repayment in Q4, TGS repaid external debt in Q3 related to previous PGS debt.As of 31 December 2024, TGS had cash and cash equivalents amounted to USD 122.8 million, compared to USD 196.7 million as of 31 December 2023. Net interest-bearing debt amounted to USD 500.4 million on 31 December 2024, compared to a negative USD 196.7 million (equal cash holding) as of 31 December 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__98": {
"value": "Credit riskCredit risk is the risk that counterparties to financial instruments do not perform according to the terms of the contract. The approximate maximum credit exposure related to current assets is as follows:(All amounts in USD 1,000s) 2024 2023Financial assetsAccounts receivable 301,392 93,712Accrued revenues 211,962 63,217Restricted cash 37,793 -Cash and cash equivalents 122,799 196,741Total financial assets 673,946 353,670With regards to cash and cash equivalents and restricted cash, the Group continually monitors the counterparty credit risk of banking partners, including institutions in which cash is held on deposit. For details of the accounts receivable and accrued revenues, please refer to Note 20.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__102": {
"value": "Note 18 Other non-current assets and liabilitiesOther non-current assets(All amounts in USD 1,000s) 2024 2023Restricted cash 25,434 9,879Investments in associated companies 6,292 5,486Other non-current assets 7,383 9,059Total other non-current assets 39,109 24,424Restricted cashTGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availa-bility of the funds is contingent on the resolution of the court proceedings and this is not expected in the near-term future. Refer to Note 24 for more information.Other non-current liabilities(All amounts in USD 1,000s) 2024 2023Non-current portion of project liabilities contingent on sales 22,640 32,165Provision for asset purchase agreement - 7,760Other Non-current liabilities 6,216 1,285Total other non-current liabilities 28,856 41,210Project liabilities contingent on future salesAs of 31 December 2024, TGS has entered certain agreements with suppliers whereby a obligation will arise contingent on future sales. No obligation will arise until these future sales occur. Provision related to these variable agreements totalled USD 24.5 million in 2024 (2023: USD 40.0 million). These liabilities were recognized in the balance sheet, USD 22.6 million as non-current and USD 1.8 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for asset purchase agreementOn 2 March 2022 TGS\u2019 subsidiary Magseis Fairfield AS executed an asset purchase agreement. This agreement included a clause contingent on the use of the equipment in offshore seismic surveys. The liability is recognised based on our best estimate of the future utilization of the equipment and the expected variable payout. As of 31 December 2024, no projects using the equipment have been awarded and TGS will pay a minimum earnout fee in 2025 which is classified as other current liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__101": {
"value": "Note 18 Other non-current assets and liabilitiesOther non-current assets(All amounts in USD 1,000s) 2024 2023Restricted cash 25,434 9,879Investments in associated companies 6,292 5,486Other non-current assets 7,383 9,059Total other non-current assets 39,109 24,424Restricted cashTGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availa-bility of the funds is contingent on the resolution of the court proceedings and this is not expected in the near-term future. Refer to Note 24 for more information.Other non-current liabilities(All amounts in USD 1,000s) 2024 2023Non-current portion of project liabilities contingent on sales 22,640 32,165Provision for asset purchase agreement - 7,760Other Non-current liabilities 6,216 1,285Total other non-current liabilities 28,856 41,210Project liabilities contingent on future salesAs of 31 December 2024, TGS has entered certain agreements with suppliers whereby a obligation will arise contingent on future sales. No obligation will arise until these future sales occur. Provision related to these variable agreements totalled USD 24.5 million in 2024 (2023: USD 40.0 million). These liabilities were recognized in the balance sheet, USD 22.6 million as non-current and USD 1.8 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for asset purchase agreementOn 2 March 2022 TGS\u2019 subsidiary Magseis Fairfield AS executed an asset purchase agreement. This agreement included a clause contingent on the use of the equipment in offshore seismic surveys. The liability is recognised based on our best estimate of the future utilization of the equipment and the expected variable payout. As of 31 December 2024, no projects using the equipment have been awarded and TGS will pay a minimum earnout fee in 2025 which is classified as other current liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__100": {
"value": "Note 18 Other non-current assets and liabilitiesOther non-current assets(All amounts in USD 1,000s) 2024 2023Restricted cash 25,434 9,879Investments in associated companies 6,292 5,486Other non-current assets 7,383 9,059Total other non-current assets 39,109 24,424Restricted cashTGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availa-bility of the funds is contingent on the resolution of the court proceedings and this is not expected in the near-term future. Refer to Note 24 for more information.Other non-current liabilities(All amounts in USD 1,000s) 2024 2023Non-current portion of project liabilities contingent on sales 22,640 32,165Provision for asset purchase agreement - 7,760Other Non-current liabilities 6,216 1,285Total other non-current liabilities 28,856 41,210Project liabilities contingent on future salesAs of 31 December 2024, TGS has entered certain agreements with suppliers whereby a obligation will arise contingent on future sales. No obligation will arise until these future sales occur. Provision related to these variable agreements totalled USD 24.5 million in 2024 (2023: USD 40.0 million). These liabilities were recognized in the balance sheet, USD 22.6 million as non-current and USD 1.8 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for asset purchase agreementOn 2 March 2022 TGS\u2019 subsidiary Magseis Fairfield AS executed an asset purchase agreement. This agreement included a clause contingent on the use of the equipment in offshore seismic surveys. The liability is recognised based on our best estimate of the future utilization of the equipment and the expected variable payout. As of 31 December 2024, no projects using the equipment have been awarded and TGS will pay a minimum earnout fee in 2025 which is classified as other current liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__99-1": {
"value": "Note 18 Other non-current assets and liabilitiesOther non-current assets(All amounts in USD 1,000s) 2024 2023Restricted cash 25,434 9,879Investments in associated companies 6,292 5,486Other non-current assets 7,383 9,059Total other non-current assets 39,109 24,424Restricted cashTGS has deposits related to a dispute with tax authorities over the municipal services tax (ISS) in Brazil. The availa-bility of the funds is contingent on the resolution of the court proceedings and this is not expected in the near-term future. Refer to Note 24 for more information.Other non-current liabilities(All amounts in USD 1,000s) 2024 2023Non-current portion of project liabilities contingent on sales 22,640 32,165Provision for asset purchase agreement - 7,760Other Non-current liabilities 6,216 1,285Total other non-current liabilities 28,856 41,210Project liabilities contingent on future salesAs of 31 December 2024, TGS has entered certain agreements with suppliers whereby a obligation will arise contingent on future sales. No obligation will arise until these future sales occur. Provision related to these variable agreements totalled USD 24.5 million in 2024 (2023: USD 40.0 million). These liabilities were recognized in the balance sheet, USD 22.6 million as non-current and USD 1.8 million as current liabilities, based on when the sales triggering the contingencies are expected to be recognized.Provision for asset purchase agreementOn 2 March 2022 TGS\u2019 subsidiary Magseis Fairfield AS executed an asset purchase agreement. This agreement included a clause contingent on the use of the equipment in offshore seismic surveys. The liability is recognised based on our best estimate of the future utilization of the equipment and the expected variable payout. As of 31 December 2024, no projects using the equipment have been awarded and TGS will pay a minimum earnout fee in 2025 which is classified as other current liabilities.Note 20 Accounts receivables and other current receivablesAccounts receivables are measured at transaction price less any amounts of expected credit losses.The amount of revenues for projects not yet invoiced is presented as accrued revenues in the balance sheet.Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivable and accrued revenues are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 4 for a breakdown of gross revenues and revenues allocated to other parties and Note 19 for gross revenues and reve-nues allocated to other parties from projects considered as joint operations.In cases where extended payment terms have been agreed, the implied interest is reflected in the stated amount.(All amounts in USD 1,000s) 2024 2023Accounts receivables 308,597 100,215- Provision for expected credit losses (7,205) (6,503)Accounts receivables - net 301,392 93,712Accrued revenues 211,962 63,217Account receivable and accrued revenues 513,353 156,929The aging of the accounts receivables are as follows:Total Not due < 30 days 30\u201360 days 60\u201390 days Over 90 days2024 308,597 221,761 49,088 (531) 4,758 33,5202023 100,215 72,516 (1,522) 8,419 5,997 14,805TGS applies the simplified approach when calculating expected credit losses. When calculating expected credit loss. TGS takes into account the aging of the outstanding amounts and other relevant information.TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renego-tiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential financial difficulties, or insight or information indicates that an existing client is in a difficult financial situation. TGS uses D&B as credit rating provider. When the credit rating is at a low level, an approval from the area Executive Vice President or the CFO will be required.Provisions for accounts receivables are based on an individual assessment and calculated expected credit losses.Movements on TGS\u2019 provision for expected credit losses of accounts receivables are as follows:(All amounts in USD 1,000s) 2024 2023Balance at 1 January 6,503 7,697Net remeasurement of loss allowance 702 (1,174)Amounts written off - (21)Balance at 31 December 7,205 6,503The provision for expected credit losses has been included in \u201cOther operating expense\u201d in the statement of comprehensive income. Amounts charged to the allowance account are generally written off when there is no expectation of recovering additional cash.For a description of credit risk, see Note 17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__108": {
"value": "Note 20 Accounts receivables and other current receivablesAccounts receivables are measured at transaction price less any amounts of expected credit losses.The amount of revenues for projects not yet invoiced is presented as accrued revenues in the balance sheet.Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivable and accrued revenues are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 4 for a breakdown of gross revenues and revenues allocated to other parties and Note 19 for gross revenues and reve-nues allocated to other parties from projects considered as joint operations.In cases where extended payment terms have been agreed, the implied interest is reflected in the stated amount.(All amounts in USD 1,000s) 2024 2023Accounts receivables 308,597 100,215- Provision for expected credit losses (7,205) (6,503)Accounts receivables - net 301,392 93,712Accrued revenues 211,962 63,217Account receivable and accrued revenues 513,353 156,929The aging of the accounts receivables are as follows:Total Not due < 30 days 30\u201360 days 60\u201390 days Over 90 days2024 308,597 221,761 49,088 (531) 4,758 33,5202023 100,215 72,516 (1,522) 8,419 5,997 14,805TGS applies the simplified approach when calculating expected credit losses. When calculating expected credit loss. TGS takes into account the aging of the outstanding amounts and other relevant information.TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renego-tiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential financial difficulties, or insight or information indicates that an existing client is in a difficult financial situation. TGS uses D&B as credit rating provider. When the credit rating is at a low level, an approval from the area Executive Vice President or the CFO will be required.Provisions for accounts receivables are based on an individual assessment and calculated expected credit losses.Movements on TGS\u2019 provision for expected credit losses of accounts receivables are as follows:(All amounts in USD 1,000s) 2024 2023Balance at 1 January 6,503 7,697Net remeasurement of loss allowance 702 (1,174)Amounts written off - (21)Balance at 31 December 7,205 6,503The provision for expected credit losses has been included in \u201cOther operating expense\u201d in the statement of comprehensive income. Amounts charged to the allowance account are generally written off when there is no expectation of recovering additional cash.For a description of credit risk, see Note 17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__107": {
"value": "Note 20 Accounts receivables and other current receivablesAccounts receivables are measured at transaction price less any amounts of expected credit losses.The amount of revenues for projects not yet invoiced is presented as accrued revenues in the balance sheet.Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivable and accrued revenues are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 4 for a breakdown of gross revenues and revenues allocated to other parties and Note 19 for gross revenues and reve-nues allocated to other parties from projects considered as joint operations.In cases where extended payment terms have been agreed, the implied interest is reflected in the stated amount.(All amounts in USD 1,000s) 2024 2023Accounts receivables 308,597 100,215- Provision for expected credit losses (7,205) (6,503)Accounts receivables - net 301,392 93,712Accrued revenues 211,962 63,217Account receivable and accrued revenues 513,353 156,929The aging of the accounts receivables are as follows:Total Not due < 30 days 30\u201360 days 60\u201390 days Over 90 days2024 308,597 221,761 49,088 (531) 4,758 33,5202023 100,215 72,516 (1,522) 8,419 5,997 14,805TGS applies the simplified approach when calculating expected credit losses. When calculating expected credit loss. TGS takes into account the aging of the outstanding amounts and other relevant information.TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renego-tiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential financial difficulties, or insight or information indicates that an existing client is in a difficult financial situation. TGS uses D&B as credit rating provider. When the credit rating is at a low level, an approval from the area Executive Vice President or the CFO will be required.Provisions for accounts receivables are based on an individual assessment and calculated expected credit losses.Movements on TGS\u2019 provision for expected credit losses of accounts receivables are as follows:(All amounts in USD 1,000s) 2024 2023Balance at 1 January 6,503 7,697Net remeasurement of loss allowance 702 (1,174)Amounts written off - (21)Balance at 31 December 7,205 6,503The provision for expected credit losses has been included in \u201cOther operating expense\u201d in the statement of comprehensive income. Amounts charged to the allowance account are generally written off when there is no expectation of recovering additional cash.For a description of credit risk, see Note 17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__106": {
"value": "Note 20 Accounts receivables and other current receivablesAccounts receivables are measured at transaction price less any amounts of expected credit losses.The amount of revenues for projects not yet invoiced is presented as accrued revenues in the balance sheet.Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivable and accrued revenues are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 4 for a breakdown of gross revenues and revenues allocated to other parties and Note 19 for gross revenues and reve-nues allocated to other parties from projects considered as joint operations.In cases where extended payment terms have been agreed, the implied interest is reflected in the stated amount.(All amounts in USD 1,000s) 2024 2023Accounts receivables 308,597 100,215- Provision for expected credit losses (7,205) (6,503)Accounts receivables - net 301,392 93,712Accrued revenues 211,962 63,217Account receivable and accrued revenues 513,353 156,929The aging of the accounts receivables are as follows:Total Not due < 30 days 30\u201360 days 60\u201390 days Over 90 days2024 308,597 221,761 49,088 (531) 4,758 33,5202023 100,215 72,516 (1,522) 8,419 5,997 14,805TGS applies the simplified approach when calculating expected credit losses. When calculating expected credit loss. TGS takes into account the aging of the outstanding amounts and other relevant information.TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renego-tiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential financial difficulties, or insight or information indicates that an existing client is in a difficult financial situation. TGS uses D&B as credit rating provider. When the credit rating is at a low level, an approval from the area Executive Vice President or the CFO will be required.Provisions for accounts receivables are based on an individual assessment and calculated expected credit losses.Movements on TGS\u2019 provision for expected credit losses of accounts receivables are as follows:(All amounts in USD 1,000s) 2024 2023Balance at 1 January 6,503 7,697Net remeasurement of loss allowance 702 (1,174)Amounts written off - (21)Balance at 31 December 7,205 6,503The provision for expected credit losses has been included in \u201cOther operating expense\u201d in the statement of comprehensive income. Amounts charged to the allowance account are generally written off when there is no expectation of recovering additional cash.For a description of credit risk, see Note 17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__105": {
"value": "Note 20 Accounts receivables and other current receivablesAccounts receivables are measured at transaction price less any amounts of expected credit losses.The amount of revenues for projects not yet invoiced is presented as accrued revenues in the balance sheet.Other short-term receivables consist primarily of prepayments made for multi-client projects during the seismic data acquisition phase.For certain multi-client library projects, TGS has cooperation agreements pursuant to which revenues are shared with other companies and/or governments. In such situations, accounts receivable and accrued revenues are presented net for projects where TGS issues the license agreement and is responsible for invoicing. See Note 4 for a breakdown of gross revenues and revenues allocated to other parties and Note 19 for gross revenues and reve-nues allocated to other parties from projects considered as joint operations.In cases where extended payment terms have been agreed, the implied interest is reflected in the stated amount.(All amounts in USD 1,000s) 2024 2023Accounts receivables 308,597 100,215- Provision for expected credit losses (7,205) (6,503)Accounts receivables - net 301,392 93,712Accrued revenues 211,962 63,217Account receivable and accrued revenues 513,353 156,929The aging of the accounts receivables are as follows:Total Not due < 30 days 30\u201360 days 60\u201390 days Over 90 days2024 308,597 221,761 49,088 (531) 4,758 33,5202023 100,215 72,516 (1,522) 8,419 5,997 14,805TGS applies the simplified approach when calculating expected credit losses. When calculating expected credit loss. TGS takes into account the aging of the outstanding amounts and other relevant information.TGS has a credit assessment and payment terms policy. Credit assessments are required when signing or renego-tiating a new master license agreement or supplemental license, changes occur in credit rating, payment terms on prior sales are not met due to potential financial difficulties, or insight or information indicates that an existing client is in a difficult financial situation. TGS uses D&B as credit rating provider. When the credit rating is at a low level, an approval from the area Executive Vice President or the CFO will be required.Provisions for accounts receivables are based on an individual assessment and calculated expected credit losses.Movements on TGS\u2019 provision for expected credit losses of accounts receivables are as follows:(All amounts in USD 1,000s) 2024 2023Balance at 1 January 6,503 7,697Net remeasurement of loss allowance 702 (1,174)Amounts written off - (21)Balance at 31 December 7,205 6,503The provision for expected credit losses has been included in \u201cOther operating expense\u201d in the statement of comprehensive income. Amounts charged to the allowance account are generally written off when there is no expectation of recovering additional cash.For a description of credit risk, see Note 17.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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},
"f0__s9__6__111": {
"value": "Note 21 Current Liabilities and other current assetsCurrent liabilities(All amounts in USD 1,000s) 2024 2023Accounts payable 130,544 47,389Debt to partners 78,334 47,660Short-term interest-bearing debt 88,266 -Lease liabilities 109,538 43,877Deferred revenue (contract liabilities) 532,192 276,064Accrued expenses 103,167 48,120Other current liabilities 101,313 40,386Taxes payable 62,206 5,464Withheld payroll tax, social security and VAT 59,409 72,913Total current liabilities 1,264,969 581,872Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue, see Note 4 for further details.Other current assets(All amounts in USD 1,000s) 2024 2023Inventory 42 767 12 565 Prepaid project costs 40 538 21 558 Indirect and corporate tax assets 25 677 40 304 Other current assets 46 077 14 838 Total other current assets 155 059 89 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__110": {
"value": "Note 21 Current Liabilities and other current assetsCurrent liabilities(All amounts in USD 1,000s) 2024 2023Accounts payable 130,544 47,389Debt to partners 78,334 47,660Short-term interest-bearing debt 88,266 -Lease liabilities 109,538 43,877Deferred revenue (contract liabilities) 532,192 276,064Accrued expenses 103,167 48,120Other current liabilities 101,313 40,386Taxes payable 62,206 5,464Withheld payroll tax, social security and VAT 59,409 72,913Total current liabilities 1,264,969 581,872Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue, see Note 4 for further details.Other current assets(All amounts in USD 1,000s) 2024 2023Inventory 42 767 12 565 Prepaid project costs 40 538 21 558 Indirect and corporate tax assets 25 677 40 304 Other current assets 46 077 14 838 Total other current assets 155 059 89 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__109": {
"value": "Note 21 Current Liabilities and other current assetsCurrent liabilities(All amounts in USD 1,000s) 2024 2023Accounts payable 130,544 47,389Debt to partners 78,334 47,660Short-term interest-bearing debt 88,266 -Lease liabilities 109,538 43,877Deferred revenue (contract liabilities) 532,192 276,064Accrued expenses 103,167 48,120Other current liabilities 101,313 40,386Taxes payable 62,206 5,464Withheld payroll tax, social security and VAT 59,409 72,913Total current liabilities 1,264,969 581,872Accounts payables are non-interest-bearing and are normally settled on 30-days terms. Contract liabilities relate to deferred revenue, see Note 4 for further details.Other current assets(All amounts in USD 1,000s) 2024 2023Inventory 42 767 12 565 Prepaid project costs 40 538 21 558 Indirect and corporate tax assets 25 677 40 304 Other current assets 46 077 14 838 Total other current assets 155 059 89 265",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__113": {
"value": "Note 22 Debt and guaranteesInterest bearing liabilitiesYear of (All amounts in USD 1,000s)maturity Face value 2024 2023Opening balance 1 January 2024 - -Revolving credit facility 2029 25,000 22,148 -Export credit financing 2025 86,025 84,617 -Senior notes, coupon 8.5% 2030 550,000 542,717 -Total 661,025 649,483 -Long term 561,216 -Short term 88,266 -(All amounts in USD 1,000s) 2024 2023Loans and bonds, nominal 661,025 -Cash and cash equivalents (122,799) (196,741)Restricted cash (37,793) -Net interest bearing debt, excluding lease 500,432 (196,741)Current lease liabilities 109,538 43,877Non-current lease liabilities 61,355 41,331Net interest bearing debt, including lease 671,326 (111,534)In Q4 2024 the group had cash outflow related to the refinancing process of net USD 67.9 million which includes settlement of the previously existing RCF and PGS Notes included call premium, transaction costs and accrued interest. Transaction costs of approximately USD 14.0 million related to the Bond, RCF and TLA were capitalized in the quarter, whereof USD 8.9 million was paid in Q4 2024.Export credit facilities (ECF)As a result of the acquisition of PGS, the group assumed various Export Credit Financing (ECF) obligations. The ECF arrangement comprises four loans each with Japan Bank for International Cooperation (JBIC) and Sumitomo Mitsui Banking Corporation (SMBC). The loans were incurred by PGS Titans AS, for the financing of the four Ramform Titan class vessels (Ramform Titan, Ramform Atlas, Ramform Tethys and Ramform Hyperion). The loans are repaid over 12 years from inception in equal semiannual installments, and each loan comprised two tranches held by JBIC and SMBC, respectively. All SMBC tranches have previously been fully repaid. The JBIC tranche bears a fixed interest th to 12and is repaid from the 7 year after draw-down. The remaining part of the ECF was fully repaid in Q1 2025. Funds to repay the ECF was a mix of release of restricted cash linked to the repayment agreement of the ECF vessels, a USD 45 million term loan (Term loan A) and cash on balance sheet. The \u201cTerm loan A\u201d will have a 3-year tenor with an amortization feature in the last two years of the loan.Senior secured notes (Bonds)On 3 December 2024, TGS ASA issued bonds of USD 550 million (the \u201cBonds\u201d). The Bonds have a 5-year tenor, maturing 15 January 2030, with a coupon of 8.5% paid semiannually. The bonds are secured in a pari passu struc-ture and subordinated in right of payment to the USD 150 million Super Senior Revolving Credit Facility (RCF) and the USD 45 million Super Senior Term Loan A Facility. Proceeds from these facilities are used to repay previously existing debt facilities, thereby reducing TGS\u2019 interest expense significantly.Revolving credit facility (RCF)In connection with the bond offering, the group entered into a new super senior secured revolving credit facilities (RCF) which provides for borrowings, on a revolving basis, of up to USD 150 million with an interest rate of SOFR + a margin pro annum dependent on the Company credit rating. The following Company credit rating grid applies; Ba2/BB or higher margin 2.50%; Ba3/BB- 2.75%; B1/B+ 3.0 percent, B2/B 3.25 percent and B3 or B- or lower 3.5 percent. With a Company credit rating as of 31 December, 2024, of Ba2/BB- the margin is 2.75 percent.Term loan A (TLA)As announced in the refinancing, the group secured an delayed draw term loan of USD 45 million (Term Loan A) with amortization feature that will be effective in the last two years of the loan. The term loan was drawn in Q1 2025 and were fully utilized in the repayment of the ECF loans. The loan has a 3-year tenor with an interest rate of SOFR + a margin equal to the RCF.Financial covenantsThe RCF and TLA have a maximum leverage ratio (Net Interest-Bearing Debt, excluding lease to last twelve months Produced EBITDA) of 3.0:1.TGS complies with all financial covenants as of 31 December 2024.GuaranteesAs of 31 December 2024, the Group has provided guarantees of USD 17.8 million (2023: USD 5.3 million). The guarantees are in different currencies and the number is translated into USD using the exchange rate at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__112": {
"value": "Note 22 Debt and guaranteesInterest bearing liabilitiesYear of (All amounts in USD 1,000s)maturity Face value 2024 2023Opening balance 1 January 2024 - -Revolving credit facility 2029 25,000 22,148 -Export credit financing 2025 86,025 84,617 -Senior notes, coupon 8.5% 2030 550,000 542,717 -Total 661,025 649,483 -Long term 561,216 -Short term 88,266 -(All amounts in USD 1,000s) 2024 2023Loans and bonds, nominal 661,025 -Cash and cash equivalents (122,799) (196,741)Restricted cash (37,793) -Net interest bearing debt, excluding lease 500,432 (196,741)Current lease liabilities 109,538 43,877Non-current lease liabilities 61,355 41,331Net interest bearing debt, including lease 671,326 (111,534)In Q4 2024 the group had cash outflow related to the refinancing process of net USD 67.9 million which includes settlement of the previously existing RCF and PGS Notes included call premium, transaction costs and accrued interest. Transaction costs of approximately USD 14.0 million related to the Bond, RCF and TLA were capitalized in the quarter, whereof USD 8.9 million was paid in Q4 2024.Export credit facilities (ECF)As a result of the acquisition of PGS, the group assumed various Export Credit Financing (ECF) obligations. The ECF arrangement comprises four loans each with Japan Bank for International Cooperation (JBIC) and Sumitomo Mitsui Banking Corporation (SMBC). The loans were incurred by PGS Titans AS, for the financing of the four Ramform Titan class vessels (Ramform Titan, Ramform Atlas, Ramform Tethys and Ramform Hyperion). The loans are repaid over 12 years from inception in equal semiannual installments, and each loan comprised two tranches held by JBIC and SMBC, respectively. All SMBC tranches have previously been fully repaid. The JBIC tranche bears a fixed interest th to 12and is repaid from the 7 year after draw-down. The remaining part of the ECF was fully repaid in Q1 2025. Funds to repay the ECF was a mix of release of restricted cash linked to the repayment agreement of the ECF vessels, a USD 45 million term loan (Term loan A) and cash on balance sheet. The \u201cTerm loan A\u201d will have a 3-year tenor with an amortization feature in the last two years of the loan.Senior secured notes (Bonds)On 3 December 2024, TGS ASA issued bonds of USD 550 million (the \u201cBonds\u201d). The Bonds have a 5-year tenor, maturing 15 January 2030, with a coupon of 8.5% paid semiannually. The bonds are secured in a pari passu struc-ture and subordinated in right of payment to the USD 150 million Super Senior Revolving Credit Facility (RCF) and the USD 45 million Super Senior Term Loan A Facility. Proceeds from these facilities are used to repay previously existing debt facilities, thereby reducing TGS\u2019 interest expense significantly.Revolving credit facility (RCF)In connection with the bond offering, the group entered into a new super senior secured revolving credit facilities (RCF) which provides for borrowings, on a revolving basis, of up to USD 150 million with an interest rate of SOFR + a margin pro annum dependent on the Company credit rating. The following Company credit rating grid applies; Ba2/BB or higher margin 2.50%; Ba3/BB- 2.75%; B1/B+ 3.0 percent, B2/B 3.25 percent and B3 or B- or lower 3.5 percent. With a Company credit rating as of 31 December, 2024, of Ba2/BB- the margin is 2.75 percent.Term loan A (TLA)As announced in the refinancing, the group secured an delayed draw term loan of USD 45 million (Term Loan A) with amortization feature that will be effective in the last two years of the loan. The term loan was drawn in Q1 2025 and were fully utilized in the repayment of the ECF loans. The loan has a 3-year tenor with an interest rate of SOFR + a margin equal to the RCF.Financial covenantsThe RCF and TLA have a maximum leverage ratio (Net Interest-Bearing Debt, excluding lease to last twelve months Produced EBITDA) of 3.0:1.TGS complies with all financial covenants as of 31 December 2024.GuaranteesAs of 31 December 2024, the Group has provided guarantees of USD 17.8 million (2023: USD 5.3 million). The guarantees are in different currencies and the number is translated into USD using the exchange rate at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__115": {
"value": "Note 23 SubsidiariesCountry of Shareholding and Company nameincorporationvoting powerTGS ASA Norway Parent CompanyTGS AP Investments AS Norway 100%TGS AS Norway 100%TGS NES AS Norway 100%OBS MC Investments I AS Norway 100%Carmot Seismic AS Norway 100%TGS Prediktor AS Norway 100%Magseis Fairfield AS Norway 100%Magseis Operations AS Norway 100%TGS NewCo AS Norway 100%PGS Geophysical AS Norway 100%Petroleum Geo-Services AS Norway 100%PGS Shipowner AS Norway 100%Multiklient Invest AS Norway 100%PGS Falcon AS Norway 100%PGS Titans AS Norway 100%TGS Geophysical Investments, Ltd. UK 100%Spectrum Geo Ltd UK 100%TGS Geophysical Company (UK) Ltd UK 100%TGS 4C Offshore Ltd. UK 100%NS Investments One (UK) Ltd. UK 100%Magseis FF (UK) Ltd. UK 100%WGP Group Ltd. UK 100%PGS Holding I Ltd UK 100%PGS Holding II Ltd UK 100%Country of Shareholding and Company nameincorporationvoting powerPetroleum Geo Services (UK) Ltd UK 100%PGS Exploration (UK) Ltd UK 100%PGS Geophysical (Angola) Ltd UK 100%Panoceanic Energy Ltd UK 100%PGS Pension Trustee Ltd UK 100%PGS Seismic Services Ltd UK 100%TGS-NOPEC Geophysical Company USA 100%A2D Technologies, Inc. USA 100%Parallel Data Systems, LLC USA 100%Volant Solutions Inc. USA 100%Digital Petrodata LLC USA 100%TGS Alaska Company USA 100%TGS Mexico Contracting LLC USA 100%Lasser, Inc. USA 100%Spectrum Geo, Inc. USA 100%Magseis FF LLC USA 100%TGS Crewing LLC USA 100%PGS Finance, Inc. (US) USA 100%Petroleum Geo-Services, Inc (US) USA 100%TGS do Brasil Ltda Brazil 100%Magseis Do Brasil Ltda. Brazil 100%PGS Suporte Logistico e Servicos Ltda Brazil 100%TGS-NOPEC Geophysical Company PTY, Ltd. Australia 100%Spectrum Geo PTY, Ltd. Australia 100%Spectrum Geo Australia PTY, Ltd Australia 100%Country of Shareholding and Company nameincorporationvoting powerPGS Australia Pty. Ltd Australia 100%Spectrum Geo PTE, Ltd. Singapore 100%Magseis Singapore Services PTE, Ltd. Singapore 100%Petroleum Geo Services Asia Pacific Pte. Ltd Singapore 100%Magseis Malaysia Sdn. Bhd. Malaysia 100%Petroleum Geo-Services Exploration (M) Sdn Bhd Malaysia 100%PGS Data Processing & Technology Sdn. Bhd. Malaysia 100%PT Petroprima Geo-Servis Nusantara Indonesia 94%PT TGS Geophysical Indonesia Indonesia 100%TGS Canada Ltd. Canada 100%TGS Canada Corp. Canada 100%NOPEC Geophysical Company S. de R.L. de C.V. Mexico 100%Spectrum Geo S.A. de C.V. Mexico 100%PGS Imaging, S.A. de C.V. (Mexico) Mexico 100%Spectrum Geo Panama LLC Panama 100%TGS FJ Geophysical (Ghana) Ltd. Ghana 90%PGS Ghana Ltd Ghana 90%Seahouse Insurance Ltd. Bermuda 100%TGS Geophysical Nigeria Ltd Nigeria 100%PGS Japan K.K Japan 100%TGS Geophysical Egypt SP Egypt 100%PGS Data Processing Middle East SAE Egypt 100%PGS Egypt for Petroleum Services LLC (Egypt) Egypt 100%Subsidiaries with minority interests are not considered significant and as such, are not disclosed in the consolidated balance sheet and the consolidated statement of changes in shareholders\u2019 equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__114": {
"value": "Note 23 SubsidiariesCountry of Shareholding and Company nameincorporationvoting powerTGS ASA Norway Parent CompanyTGS AP Investments AS Norway 100%TGS AS Norway 100%TGS NES AS Norway 100%OBS MC Investments I AS Norway 100%Carmot Seismic AS Norway 100%TGS Prediktor AS Norway 100%Magseis Fairfield AS Norway 100%Magseis Operations AS Norway 100%TGS NewCo AS Norway 100%PGS Geophysical AS Norway 100%Petroleum Geo-Services AS Norway 100%PGS Shipowner AS Norway 100%Multiklient Invest AS Norway 100%PGS Falcon AS Norway 100%PGS Titans AS Norway 100%TGS Geophysical Investments, Ltd. UK 100%Spectrum Geo Ltd UK 100%TGS Geophysical Company (UK) Ltd UK 100%TGS 4C Offshore Ltd. UK 100%NS Investments One (UK) Ltd. UK 100%Magseis FF (UK) Ltd. UK 100%WGP Group Ltd. UK 100%PGS Holding I Ltd UK 100%PGS Holding II Ltd UK 100%Country of Shareholding and Company nameincorporationvoting powerPetroleum Geo Services (UK) Ltd UK 100%PGS Exploration (UK) Ltd UK 100%PGS Geophysical (Angola) Ltd UK 100%Panoceanic Energy Ltd UK 100%PGS Pension Trustee Ltd UK 100%PGS Seismic Services Ltd UK 100%TGS-NOPEC Geophysical Company USA 100%A2D Technologies, Inc. USA 100%Parallel Data Systems, LLC USA 100%Volant Solutions Inc. USA 100%Digital Petrodata LLC USA 100%TGS Alaska Company USA 100%TGS Mexico Contracting LLC USA 100%Lasser, Inc. USA 100%Spectrum Geo, Inc. USA 100%Magseis FF LLC USA 100%TGS Crewing LLC USA 100%PGS Finance, Inc. (US) USA 100%Petroleum Geo-Services, Inc (US) USA 100%TGS do Brasil Ltda Brazil 100%Magseis Do Brasil Ltda. Brazil 100%PGS Suporte Logistico e Servicos Ltda Brazil 100%TGS-NOPEC Geophysical Company PTY, Ltd. Australia 100%Spectrum Geo PTY, Ltd. Australia 100%Spectrum Geo Australia PTY, Ltd Australia 100%Country of Shareholding and Company nameincorporationvoting powerPGS Australia Pty. Ltd Australia 100%Spectrum Geo PTE, Ltd. Singapore 100%Magseis Singapore Services PTE, Ltd. Singapore 100%Petroleum Geo Services Asia Pacific Pte. Ltd Singapore 100%Magseis Malaysia Sdn. Bhd. Malaysia 100%Petroleum Geo-Services Exploration (M) Sdn Bhd Malaysia 100%PGS Data Processing & Technology Sdn. Bhd. Malaysia 100%PT Petroprima Geo-Servis Nusantara Indonesia 94%PT TGS Geophysical Indonesia Indonesia 100%TGS Canada Ltd. Canada 100%TGS Canada Corp. Canada 100%NOPEC Geophysical Company S. de R.L. de C.V. Mexico 100%Spectrum Geo S.A. de C.V. Mexico 100%PGS Imaging, S.A. de C.V. (Mexico) Mexico 100%Spectrum Geo Panama LLC Panama 100%TGS FJ Geophysical (Ghana) Ltd. Ghana 90%PGS Ghana Ltd Ghana 90%Seahouse Insurance Ltd. Bermuda 100%TGS Geophysical Nigeria Ltd Nigeria 100%PGS Japan K.K Japan 100%TGS Geophysical Egypt SP Egypt 100%PGS Data Processing Middle East SAE Egypt 100%PGS Egypt for Petroleum Services LLC (Egypt) Egypt 100%Subsidiaries with minority interests are not considered significant and as such, are not disclosed in the consolidated balance sheet and the consolidated statement of changes in shareholders\u2019 equity.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__119": {
"value": "Note 24 Contingent liabilitiesBrazil tax disputesTGS has ongoing tax disputes related to charter of vessels into Brazil. The assessments, which inter alia seek to levy 15 percent withholding tax and 10 percent CIDE (service) tax, amount to USD 47.8 million in total.PGS Suporte Logistico e Servicio Ltda (PGS Brazil) holds a legal deposit amounting to USD 16.3 million, initially made in Q4 2020 to challenge one of the disputes relating to CIDE in court.TGS do Brasil Ltda (TGS Brazil), formerly known as Spectrum Geo do Brasil Servicos Geofisicos Ltda, filed a declaratory action in the Brazilian courts to challenge the imposition of ISS on seismic licensing transactions in July 2017. During the pendency of the declaratory action (i.e., from 2017 forward), TGS has deposited into the court the amounts of ISS assessed on any licensing transactions. A favorable judgment was rendered by the court in June 2023. The Municipality filed an appeal, which was granted by the Appellate Court in June 2024. TGS filed special and extraordinary appeals in September 2024, and the estimated time until final judgment is 2 years. The total accumulated amount deposited as of 31 December 2024 is USD 9.3 million. The deposits in the two mentioned cases are held in interest-bearing bank accounts with a commercial bank and are presented as non-current restricted cash in the financial statement. As the Company considers it more likely than not that these contingencies will be resolved in its favor, no provision has been made for any portion of the exposure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__118": {
"value": "Note 24 Contingent liabilitiesBrazil tax disputesTGS has ongoing tax disputes related to charter of vessels into Brazil. The assessments, which inter alia seek to levy 15 percent withholding tax and 10 percent CIDE (service) tax, amount to USD 47.8 million in total.PGS Suporte Logistico e Servicio Ltda (PGS Brazil) holds a legal deposit amounting to USD 16.3 million, initially made in Q4 2020 to challenge one of the disputes relating to CIDE in court.TGS do Brasil Ltda (TGS Brazil), formerly known as Spectrum Geo do Brasil Servicos Geofisicos Ltda, filed a declaratory action in the Brazilian courts to challenge the imposition of ISS on seismic licensing transactions in July 2017. During the pendency of the declaratory action (i.e., from 2017 forward), TGS has deposited into the court the amounts of ISS assessed on any licensing transactions. A favorable judgment was rendered by the court in June 2023. The Municipality filed an appeal, which was granted by the Appellate Court in June 2024. TGS filed special and extraordinary appeals in September 2024, and the estimated time until final judgment is 2 years. The total accumulated amount deposited as of 31 December 2024 is USD 9.3 million. The deposits in the two mentioned cases are held in interest-bearing bank accounts with a commercial bank and are presented as non-current restricted cash in the financial statement. As the Company considers it more likely than not that these contingencies will be resolved in its favor, no provision has been made for any portion of the exposure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__117": {
"value": "Note 24 Contingent liabilitiesBrazil tax disputesTGS has ongoing tax disputes related to charter of vessels into Brazil. The assessments, which inter alia seek to levy 15 percent withholding tax and 10 percent CIDE (service) tax, amount to USD 47.8 million in total.PGS Suporte Logistico e Servicio Ltda (PGS Brazil) holds a legal deposit amounting to USD 16.3 million, initially made in Q4 2020 to challenge one of the disputes relating to CIDE in court.TGS do Brasil Ltda (TGS Brazil), formerly known as Spectrum Geo do Brasil Servicos Geofisicos Ltda, filed a declaratory action in the Brazilian courts to challenge the imposition of ISS on seismic licensing transactions in July 2017. During the pendency of the declaratory action (i.e., from 2017 forward), TGS has deposited into the court the amounts of ISS assessed on any licensing transactions. A favorable judgment was rendered by the court in June 2023. The Municipality filed an appeal, which was granted by the Appellate Court in June 2024. TGS filed special and extraordinary appeals in September 2024, and the estimated time until final judgment is 2 years. The total accumulated amount deposited as of 31 December 2024 is USD 9.3 million. The deposits in the two mentioned cases are held in interest-bearing bank accounts with a commercial bank and are presented as non-current restricted cash in the financial statement. As the Company considers it more likely than not that these contingencies will be resolved in its favor, no provision has been made for any portion of the exposure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__116": {
"value": "Note 24 Contingent liabilitiesBrazil tax disputesTGS has ongoing tax disputes related to charter of vessels into Brazil. The assessments, which inter alia seek to levy 15 percent withholding tax and 10 percent CIDE (service) tax, amount to USD 47.8 million in total.PGS Suporte Logistico e Servicio Ltda (PGS Brazil) holds a legal deposit amounting to USD 16.3 million, initially made in Q4 2020 to challenge one of the disputes relating to CIDE in court.TGS do Brasil Ltda (TGS Brazil), formerly known as Spectrum Geo do Brasil Servicos Geofisicos Ltda, filed a declaratory action in the Brazilian courts to challenge the imposition of ISS on seismic licensing transactions in July 2017. During the pendency of the declaratory action (i.e., from 2017 forward), TGS has deposited into the court the amounts of ISS assessed on any licensing transactions. A favorable judgment was rendered by the court in June 2023. The Municipality filed an appeal, which was granted by the Appellate Court in June 2024. TGS filed special and extraordinary appeals in September 2024, and the estimated time until final judgment is 2 years. The total accumulated amount deposited as of 31 December 2024 is USD 9.3 million. The deposits in the two mentioned cases are held in interest-bearing bank accounts with a commercial bank and are presented as non-current restricted cash in the financial statement. As the Company considers it more likely than not that these contingencies will be resolved in its favor, no provision has been made for any portion of the exposure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__125": {
"value": "Note 25 Financial items(All amounts in USD 1,000s) 2024 2023Interest income 7,102 7,889Other financial income 1,345 3,762Results from equity accounted investments (3,066) 465Total financial income 5,381 12,116Interest expense (40,615) (10,583)Capitalized Interest to multi-client\u00b9 5,047 -Other financial expenses (8,677) (7,185)Total financial expenses (44,246) (17,769)Exchange gains 111,966 97,869Exchange loss (121,149) (93,609)Net exchange gains/(losses) (9,183) 4,261Net financial items (48,047) (1,392)Capitalized interest relates only to work-in-progress projects for the multi-client segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__124": {
"value": "Note 25 Financial items(All amounts in USD 1,000s) 2024 2023Interest income 7,102 7,889Other financial income 1,345 3,762Results from equity accounted investments (3,066) 465Total financial income 5,381 12,116Interest expense (40,615) (10,583)Capitalized Interest to multi-client\u00b9 5,047 -Other financial expenses (8,677) (7,185)Total financial expenses (44,246) (17,769)Exchange gains 111,966 97,869Exchange loss (121,149) (93,609)Net exchange gains/(losses) (9,183) 4,261Net financial items (48,047) (1,392)Capitalized interest relates only to work-in-progress projects for the multi-client segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__123": {
"value": "Note 25 Financial items(All amounts in USD 1,000s) 2024 2023Interest income 7,102 7,889Other financial income 1,345 3,762Results from equity accounted investments (3,066) 465Total financial income 5,381 12,116Interest expense (40,615) (10,583)Capitalized Interest to multi-client\u00b9 5,047 -Other financial expenses (8,677) (7,185)Total financial expenses (44,246) (17,769)Exchange gains 111,966 97,869Exchange loss (121,149) (93,609)Net exchange gains/(losses) (9,183) 4,261Net financial items (48,047) (1,392)Capitalized interest relates only to work-in-progress projects for the multi-client segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__122": {
"value": "Note 25 Financial items(All amounts in USD 1,000s) 2024 2023Interest income 7,102 7,889Other financial income 1,345 3,762Results from equity accounted investments (3,066) 465Total financial income 5,381 12,116Interest expense (40,615) (10,583)Capitalized Interest to multi-client\u00b9 5,047 -Other financial expenses (8,677) (7,185)Total financial expenses (44,246) (17,769)Exchange gains 111,966 97,869Exchange loss (121,149) (93,609)Net exchange gains/(losses) (9,183) 4,261Net financial items (48,047) (1,392)Capitalized interest relates only to work-in-progress projects for the multi-client segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__121": {
"value": "Note 25 Financial items(All amounts in USD 1,000s) 2024 2023Interest income 7,102 7,889Other financial income 1,345 3,762Results from equity accounted investments (3,066) 465Total financial income 5,381 12,116Interest expense (40,615) (10,583)Capitalized Interest to multi-client\u00b9 5,047 -Other financial expenses (8,677) (7,185)Total financial expenses (44,246) (17,769)Exchange gains 111,966 97,869Exchange loss (121,149) (93,609)Net exchange gains/(losses) (9,183) 4,261Net financial items (48,047) (1,392)Capitalized interest relates only to work-in-progress projects for the multi-client segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__120": {
"value": "Note 25 Financial items(All amounts in USD 1,000s) 2024 2023Interest income 7,102 7,889Other financial income 1,345 3,762Results from equity accounted investments (3,066) 465Total financial income 5,381 12,116Interest expense (40,615) (10,583)Capitalized Interest to multi-client\u00b9 5,047 -Other financial expenses (8,677) (7,185)Total financial expenses (44,246) (17,769)Exchange gains 111,966 97,869Exchange loss (121,149) (93,609)Net exchange gains/(losses) (9,183) 4,261Net financial items (48,047) (1,392)Capitalized interest relates only to work-in-progress projects for the multi-client segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__128": {
"value": "Note 26 Tax expense(All amounts in USD 1,000s) 2024 2023Profit before taxesNorway (10,398) 11,181Outside Norway 157,890 40,694Total profit before taxes 147,491 51,876Current taxesNorway 8,638 (2,852)Outside Norway 49,085 27,168Total current taxes 57,723 24,316Changes in deferred taxesNorway 12,609 5,669Outside Norway (18,349) 1,530Changes in deferred taxes (5,739) 7,199Adjustments in respect of current income tax of previous years and estimatesNorway 1,923 (657)Outside Norway (632) (628)Total adjustments in respect of current income tax of previous years and estimates 1,291 (1,285)Income tax expense reported in the income statement 53,275 30,229(All amounts in USD 1,000s) 2024 2023Profit before taxes 147,491 51,876Expected income taxes according to corporate incomeTax cost in Norway (22% tax rate) 32,446 11,413Tax cost outside Norway (tax rate different from 22%) 5,960 (3,184)Adjustment in respect of current income tax of previous years - (1,285)Adjustment in respect of deferred tax of previous years (1,697) 4,969Change in deferred tax asset not recognized (9,171) 6,245Withholding taxes and overseas taxes 21,008 13,470Non-deductible expenses 7,035 (1,625)Currency effects (2,811) 228Tax exempt income within tonnage tax regimes net of vessel impairments 504 -Income tax expense 53,275 30,229Effective tax rate in % 36% 58%Comments on selected line items in the preceding tableTax rates different from the norwegian tax rateThe tax rates for subsidiaries outside Norway are different than the Norwegian tax rate of 22 percent (2023: 22 percent tax rate). The tax rates in the jurisdictions where TGS operates are between 17 percent and 36 percent.Withholding taxDepending on the jurisdiction, corporate income tax is due on the subsidiary\u2019s actual profits, and withholding tax is levied on a deemed profit basis or revenue basis (simplified calculation in lieu of profits tax). Where the Group\u2019s activities are subject to withholding taxes, these are normally deducted by the customer who pays the taxes directly to the local tax authorities in the name of the Group.Deferred tax asset not recognizedDeferred tax assets based on unused tax losses carried forward are not recognized when TGS cannot demonstrate that it is probable that taxable profit will be available against which the losses carried forward can be utilized. TGS has unused tax losses and deductible temporary differences of USD 180.9 million (2023: USD 48.1 million) where no deferred tax assets were recognized in the balance sheet.Non-deductible expensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates.Currency effectsTGS entities that do not have their tax base in USD are exposed to changes in the USD/tax base-currency rates. Effects within the current year are classified as tax expense.Tax effect of temporary differences and tax loss carryforwards as of 31 December2024 2023Differences that give rise to a deferred asset or a deferred tax liability:Multi-client library/well logs (53,353) (61,358)Fixed assets 19,378 48,545Goodwill and intangibles (13,371) (10,161)Accruals 5,362 25,346Accounts receivables (14) (11)Other long-term items 323 -Lease asset vs. Liability 981 1,030Tax losses carried forward 324,927 81,985Interest limitation carried forward 31,388 -Deferred revenue 34,619 10,220Other 34,680 3,973Deferred tax asset not recognized in the balance sheet (180,942) (48,100)Basis deferred tax asset (liability) 203,978 51,469Of which:Deferred tax asset 249,734 146,735Deferred tax liability 45,756 95,266Change in net deferred tax asset/ (liability)2024 2023As of 1 January 51,469 59,066Recognized in profit or loss (5,739) 7,199Changes through business combinations 147,098 -Foreign currency translation effects and other effects (328) (398)As of 31 December 203,978 51,469Comments on selected line items in the preceding tableRecognition of deferred tax assets on tax losses carried forwardDeferred tax assets are capitalized to the extent it is probable that TGS will have taxable profits and the carry-for-ward tax losses can be utilized. Deferred tax assets on carry-forward tax losses which are recognized are mainly related to UK and Norway. With reference to Note 24 the Group notes uncertainties concerning the tax balances, in particular in Brazil. The information reported is based on the information available to the Group as at the date of these financial statements.Temporary differences Group\u2019s subsidiariesNo deferred tax has been recognized in respect of temporary differences related to unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated and where the timing of distribution is within the control of the Group.OECD Pillar two model rulesThe group is within the scope of the OECD Pillar Two model rules. Pillar Two legislation was enacted in Norway, the jurisdiction in which TGS ASA is incorporated, and has come into effect from 1 January 2024. Under the legislation, the group is liable to pay a top-up tax for the difference between its GloBE effective tax rate per jurisdiction and the 15% minimum rate.The group expects that the new regulations will not have a material effect for TGS and no Pillar Two income taxes have been recognized.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__127": {
"value": "Note 26 Tax expense(All amounts in USD 1,000s) 2024 2023Profit before taxesNorway (10,398) 11,181Outside Norway 157,890 40,694Total profit before taxes 147,491 51,876Current taxesNorway 8,638 (2,852)Outside Norway 49,085 27,168Total current taxes 57,723 24,316Changes in deferred taxesNorway 12,609 5,669Outside Norway (18,349) 1,530Changes in deferred taxes (5,739) 7,199Adjustments in respect of current income tax of previous years and estimatesNorway 1,923 (657)Outside Norway (632) (628)Total adjustments in respect of current income tax of previous years and estimates 1,291 (1,285)Income tax expense reported in the income statement 53,275 30,229(All amounts in USD 1,000s) 2024 2023Profit before taxes 147,491 51,876Expected income taxes according to corporate incomeTax cost in Norway (22% tax rate) 32,446 11,413Tax cost outside Norway (tax rate different from 22%) 5,960 (3,184)Adjustment in respect of current income tax of previous years - (1,285)Adjustment in respect of deferred tax of previous years (1,697) 4,969Change in deferred tax asset not recognized (9,171) 6,245Withholding taxes and overseas taxes 21,008 13,470Non-deductible expenses 7,035 (1,625)Currency effects (2,811) 228Tax exempt income within tonnage tax regimes net of vessel impairments 504 -Income tax expense 53,275 30,229Effective tax rate in % 36% 58%Comments on selected line items in the preceding tableTax rates different from the norwegian tax rateThe tax rates for subsidiaries outside Norway are different than the Norwegian tax rate of 22 percent (2023: 22 percent tax rate). The tax rates in the jurisdictions where TGS operates are between 17 percent and 36 percent.Withholding taxDepending on the jurisdiction, corporate income tax is due on the subsidiary\u2019s actual profits, and withholding tax is levied on a deemed profit basis or revenue basis (simplified calculation in lieu of profits tax). Where the Group\u2019s activities are subject to withholding taxes, these are normally deducted by the customer who pays the taxes directly to the local tax authorities in the name of the Group.Deferred tax asset not recognizedDeferred tax assets based on unused tax losses carried forward are not recognized when TGS cannot demonstrate that it is probable that taxable profit will be available against which the losses carried forward can be utilized. TGS has unused tax losses and deductible temporary differences of USD 180.9 million (2023: USD 48.1 million) where no deferred tax assets were recognized in the balance sheet.Non-deductible expensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates.Currency effectsTGS entities that do not have their tax base in USD are exposed to changes in the USD/tax base-currency rates. Effects within the current year are classified as tax expense.Tax effect of temporary differences and tax loss carryforwards as of 31 December2024 2023Differences that give rise to a deferred asset or a deferred tax liability:Multi-client library/well logs (53,353) (61,358)Fixed assets 19,378 48,545Goodwill and intangibles (13,371) (10,161)Accruals 5,362 25,346Accounts receivables (14) (11)Other long-term items 323 -Lease asset vs. Liability 981 1,030Tax losses carried forward 324,927 81,985Interest limitation carried forward 31,388 -Deferred revenue 34,619 10,220Other 34,680 3,973Deferred tax asset not recognized in the balance sheet (180,942) (48,100)Basis deferred tax asset (liability) 203,978 51,469Of which:Deferred tax asset 249,734 146,735Deferred tax liability 45,756 95,266Change in net deferred tax asset/ (liability)2024 2023As of 1 January 51,469 59,066Recognized in profit or loss (5,739) 7,199Changes through business combinations 147,098 -Foreign currency translation effects and other effects (328) (398)As of 31 December 203,978 51,469Comments on selected line items in the preceding tableRecognition of deferred tax assets on tax losses carried forwardDeferred tax assets are capitalized to the extent it is probable that TGS will have taxable profits and the carry-for-ward tax losses can be utilized. Deferred tax assets on carry-forward tax losses which are recognized are mainly related to UK and Norway. With reference to Note 24 the Group notes uncertainties concerning the tax balances, in particular in Brazil. The information reported is based on the information available to the Group as at the date of these financial statements.Temporary differences Group\u2019s subsidiariesNo deferred tax has been recognized in respect of temporary differences related to unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated and where the timing of distribution is within the control of the Group.OECD Pillar two model rulesThe group is within the scope of the OECD Pillar Two model rules. Pillar Two legislation was enacted in Norway, the jurisdiction in which TGS ASA is incorporated, and has come into effect from 1 January 2024. Under the legislation, the group is liable to pay a top-up tax for the difference between its GloBE effective tax rate per jurisdiction and the 15% minimum rate.The group expects that the new regulations will not have a material effect for TGS and no Pillar Two income taxes have been recognized.",
"dimensions": {
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__126": {
"value": "Note 26 Tax expense(All amounts in USD 1,000s) 2024 2023Profit before taxesNorway (10,398) 11,181Outside Norway 157,890 40,694Total profit before taxes 147,491 51,876Current taxesNorway 8,638 (2,852)Outside Norway 49,085 27,168Total current taxes 57,723 24,316Changes in deferred taxesNorway 12,609 5,669Outside Norway (18,349) 1,530Changes in deferred taxes (5,739) 7,199Adjustments in respect of current income tax of previous years and estimatesNorway 1,923 (657)Outside Norway (632) (628)Total adjustments in respect of current income tax of previous years and estimates 1,291 (1,285)Income tax expense reported in the income statement 53,275 30,229(All amounts in USD 1,000s) 2024 2023Profit before taxes 147,491 51,876Expected income taxes according to corporate incomeTax cost in Norway (22% tax rate) 32,446 11,413Tax cost outside Norway (tax rate different from 22%) 5,960 (3,184)Adjustment in respect of current income tax of previous years - (1,285)Adjustment in respect of deferred tax of previous years (1,697) 4,969Change in deferred tax asset not recognized (9,171) 6,245Withholding taxes and overseas taxes 21,008 13,470Non-deductible expenses 7,035 (1,625)Currency effects (2,811) 228Tax exempt income within tonnage tax regimes net of vessel impairments 504 -Income tax expense 53,275 30,229Effective tax rate in % 36% 58%Comments on selected line items in the preceding tableTax rates different from the norwegian tax rateThe tax rates for subsidiaries outside Norway are different than the Norwegian tax rate of 22 percent (2023: 22 percent tax rate). The tax rates in the jurisdictions where TGS operates are between 17 percent and 36 percent.Withholding taxDepending on the jurisdiction, corporate income tax is due on the subsidiary\u2019s actual profits, and withholding tax is levied on a deemed profit basis or revenue basis (simplified calculation in lieu of profits tax). Where the Group\u2019s activities are subject to withholding taxes, these are normally deducted by the customer who pays the taxes directly to the local tax authorities in the name of the Group.Deferred tax asset not recognizedDeferred tax assets based on unused tax losses carried forward are not recognized when TGS cannot demonstrate that it is probable that taxable profit will be available against which the losses carried forward can be utilized. TGS has unused tax losses and deductible temporary differences of USD 180.9 million (2023: USD 48.1 million) where no deferred tax assets were recognized in the balance sheet.Non-deductible expensesNon-deductible expenses consist of various types of expenses and payments of various local taxes, which are not deductible for tax purposes in the tax jurisdictions where TGS operates.Currency effectsTGS entities that do not have their tax base in USD are exposed to changes in the USD/tax base-currency rates. Effects within the current year are classified as tax expense.Tax effect of temporary differences and tax loss carryforwards as of 31 December2024 2023Differences that give rise to a deferred asset or a deferred tax liability:Multi-client library/well logs (53,353) (61,358)Fixed assets 19,378 48,545Goodwill and intangibles (13,371) (10,161)Accruals 5,362 25,346Accounts receivables (14) (11)Other long-term items 323 -Lease asset vs. Liability 981 1,030Tax losses carried forward 324,927 81,985Interest limitation carried forward 31,388 -Deferred revenue 34,619 10,220Other 34,680 3,973Deferred tax asset not recognized in the balance sheet (180,942) (48,100)Basis deferred tax asset (liability) 203,978 51,469Of which:Deferred tax asset 249,734 146,735Deferred tax liability 45,756 95,266Change in net deferred tax asset/ (liability)2024 2023As of 1 January 51,469 59,066Recognized in profit or loss (5,739) 7,199Changes through business combinations 147,098 -Foreign currency translation effects and other effects (328) (398)As of 31 December 203,978 51,469Comments on selected line items in the preceding tableRecognition of deferred tax assets on tax losses carried forwardDeferred tax assets are capitalized to the extent it is probable that TGS will have taxable profits and the carry-for-ward tax losses can be utilized. Deferred tax assets on carry-forward tax losses which are recognized are mainly related to UK and Norway. With reference to Note 24 the Group notes uncertainties concerning the tax balances, in particular in Brazil. The information reported is based on the information available to the Group as at the date of these financial statements.Temporary differences Group\u2019s subsidiariesNo deferred tax has been recognized in respect of temporary differences related to unremitted earnings of the Group\u2019s subsidiaries where remittance is not contemplated and where the timing of distribution is within the control of the Group.OECD Pillar two model rulesThe group is within the scope of the OECD Pillar Two model rules. Pillar Two legislation was enacted in Norway, the jurisdiction in which TGS ASA is incorporated, and has come into effect from 1 January 2024. Under the legislation, the group is liable to pay a top-up tax for the difference between its GloBE effective tax rate per jurisdiction and the 15% minimum rate.The group expects that the new regulations will not have a material effect for TGS and no Pillar Two income taxes have been recognized.",
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"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__130": {
"value": "Note 27 Pension obligationsDefined benefits plansPlan characteristicsThe Company operates a defined benefit pension plan in the UK. The defined benefit plan was closed to new entrants in 2006 and to further vesting in 2015. The plan is administered through a pension trust which is legally separate from the Company. It is the Company\u2019s general practice to fund defined benefit plans in accordance with applicable statutory requirements.Actuarial valuations and assumptionsThe actuarial valuations are performed by independent actuaries in Norway and UK.RisksActuarial valuations as applied in the consolidated financial statements are based upon financial and demographic assumptions which may be impacted by future events. Such future events include, but are not limited to, longer than expected longevity of participants, lower than expected return on investments and higher than expected inflation. Changes to assumptions may increase the liabilities or reduce the value of assets of the plan.Financial impactA summary of changes in the plans\u2019 aggregate projected benefit obligations and fair values of assets are summarized as follows:(All amounts in USD 1,000s) 2024 2023Defined benefit obligations (DBO) as of January 1 - -Addition through business combinations 126,100 -Service cost 67 -Interest cost 3,035 -Actuarial loss (gain), arising from changes in financial assumptions (7,918) -Actuarial loss (gain), arising from changes in demographic assumptions (135) -Actuarial loss (gain) due to scheme experience 577 -Benefits paid (1,965) -Exchange rate effects (1,191) -Defined benefit obligations (DBO) as of December 31 118,571 -Change in fair value of pension plan assets:(All amounts in USD 1,000s) 2024 2023Fair value of plan assets as of January 1, - -Addition through business combinations 139,300Expected return on plan assets 3,404 -Actuarial gain (loss) arising from return on plan assets (9,245) -Benefits paid (1,961) -Exchange rate effects (790) -Fair value of plan assets as of December 31, 130,708 -The aggregate funded status of the plans and amounts recognized in the Company\u2019s consolidated statements of financial position are summarized as follows:(All amounts in USD 1,000s) 2024 2023Projected benefit obligation (PBO) 118,571 -Fair value of plan assets 130,708 -Net pension liability (12,138) -Net periodic pension cost for the Company\u2019s defined benefit pension plans are summarized as follows:(All amounts in USD 1,000s) 2024 2023Service cost 67 -Interest cost 3,035 -Expected return on plan assets/net interest cost (3,404) -Net periodic pension cost (302) -Net periodic actuarial gains and losses arising from the Company\u2019s defined benefit plans and recorded in other comprehensive income is as follows:(All amounts in USD 1,000s) 2024 2023Actuarial gain (loss), arising from changes in financial assumptions 7,918 -Actuarial loss (gain), arising from changes in demographic assumptions 135 -Actuarial gain (loss) due to scheme experience (577) -Actuarial gain (loss) arising from return on plan assets (9,245) -Net actuarial gain (loss) recognized in other comprehensive income (1,769) -Significant actuarial assumptions:2024 2023(All amounts in USD 1,000s) Norway UK Norway UKDiscount rate 3.90% 5.40% - -Return on plan assets 5.40% -Compensation increase 4.00% -Plan asset allocation:(All amounts in USD 1,000s) 2024 2023Fair value plan assets 130,700 -Plan assets at fair value with quoted prices in active markets for identical assets 2024 2023Equity/diversified growth funds 8% -Bonds 84% -Real estate 2% -Other 6% -Total 100% -Change in assumptions Change in liabilitiesDiscount rate Decrease of 1.0% p.a. 16.8%Inflation rate Increase of 1.0% p.a. 10.9%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f0__s9__6__129": {
"value": "Note 27 Pension obligationsDefined benefits plansPlan characteristicsThe Company operates a defined benefit pension plan in the UK. The defined benefit plan was closed to new entrants in 2006 and to further vesting in 2015. The plan is administered through a pension trust which is legally separate from the Company. It is the Company\u2019s general practice to fund defined benefit plans in accordance with applicable statutory requirements.Actuarial valuations and assumptionsThe actuarial valuations are performed by independent actuaries in Norway and UK.RisksActuarial valuations as applied in the consolidated financial statements are based upon financial and demographic assumptions which may be impacted by future events. Such future events include, but are not limited to, longer than expected longevity of participants, lower than expected return on investments and higher than expected inflation. Changes to assumptions may increase the liabilities or reduce the value of assets of the plan.Financial impactA summary of changes in the plans\u2019 aggregate projected benefit obligations and fair values of assets are summarized as follows:(All amounts in USD 1,000s) 2024 2023Defined benefit obligations (DBO) as of January 1 - -Addition through business combinations 126,100 -Service cost 67 -Interest cost 3,035 -Actuarial loss (gain), arising from changes in financial assumptions (7,918) -Actuarial loss (gain), arising from changes in demographic assumptions (135) -Actuarial loss (gain) due to scheme experience 577 -Benefits paid (1,965) -Exchange rate effects (1,191) -Defined benefit obligations (DBO) as of December 31 118,571 -Change in fair value of pension plan assets:(All amounts in USD 1,000s) 2024 2023Fair value of plan assets as of January 1, - -Addition through business combinations 139,300Expected return on plan assets 3,404 -Actuarial gain (loss) arising from return on plan assets (9,245) -Benefits paid (1,961) -Exchange rate effects (790) -Fair value of plan assets as of December 31, 130,708 -The aggregate funded status of the plans and amounts recognized in the Company\u2019s consolidated statements of financial position are summarized as follows:(All amounts in USD 1,000s) 2024 2023Projected benefit obligation (PBO) 118,571 -Fair value of plan assets 130,708 -Net pension liability (12,138) -Net periodic pension cost for the Company\u2019s defined benefit pension plans are summarized as follows:(All amounts in USD 1,000s) 2024 2023Service cost 67 -Interest cost 3,035 -Expected return on plan assets/net interest cost (3,404) -Net periodic pension cost (302) -Net periodic actuarial gains and losses arising from the Company\u2019s defined benefit plans and recorded in other comprehensive income is as follows:(All amounts in USD 1,000s) 2024 2023Actuarial gain (loss), arising from changes in financial assumptions 7,918 -Actuarial loss (gain), arising from changes in demographic assumptions 135 -Actuarial gain (loss) due to scheme experience (577) -Actuarial gain (loss) arising from return on plan assets (9,245) -Net actuarial gain (loss) recognized in other comprehensive income (1,769) -Significant actuarial assumptions:2024 2023(All amounts in USD 1,000s) Norway UK Norway UKDiscount rate 3.90% 5.40% - -Return on plan assets 5.40% -Compensation increase 4.00% -Plan asset allocation:(All amounts in USD 1,000s) 2024 2023Fair value plan assets 130,700 -Plan assets at fair value with quoted prices in active markets for identical assets 2024 2023Equity/diversified growth funds 8% -Bonds 84% -Real estate 2% -Other 6% -Total 100% -Change in assumptions Change in liabilitiesDiscount rate Decrease of 1.0% p.a. 16.8%Inflation rate Increase of 1.0% p.a. 10.9%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f0__s9__6__131": {
"value": "Note 28 Events after the balance sheet date On 28 February 2025, TGS repaid the Export Credit Facility loan of USD 86 million by drawing the new term loan A of USD 45 million, utilizing restricted cash related to the loan and cash from balance sheet. This transaction reduced the overall debt amount and extended the debt maturity profile. ",
"dimensions": {
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"language": "en",
"entity": "scheme:549300NUPLAXPB0WYH90",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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}