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    "entity": "scheme:5967007LIEEXZXGWM030",
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    "unit": "iso4217:USD"
   }
  },
  "fact-350": {
   "value": "77025000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-351": {
   "value": "72868000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-352": {
   "value": "Note 1: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Corporat<span class=\"__2 _201\"></span>e information<span class=\"__2 _21f\"> </span></span>The parent compan<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>, Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA (\u201cthe Company\u201d), was incorporat<span class=\"__2 _201\"></span>ed on 28 April 2009 as a public limited company under the Norwegian Public Limit<span class=\"__2 _201\"></span>ed Companies Act. The register<span class=\"__2 _201\"></span>ed organisation number of the Company is 994 051 067 and its r<span class=\"__2 _201\"></span>egister<span class=\"__2 _201\"></span>ed office is c/<span class=\"__2 _201\"></span>o Adv<span class=\"__2 _201\"></span>okat<span class=\"__2 _202\"></span>firmaet BAHR AS<span class=\"__2 _201\"></span>, Tjuvholmen all\u00e9 16,  P<span class=\"__2 _201\"></span>ostboks 1524 Vika, 1117 Oslo, Norway<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The Company and its subsidiaries (\u201cP<span class=\"__2 _201\"></span>anoro\u201d or the \u201cGr<span class=\"__2 _201\"></span>oup\u201d) ar<span class=\"__2 _201\"></span>e engaged in the exploration and production o<span class=\"__2 _201\"></span>f oil and gas resour<span class=\"__2 _201\"></span>ces in North, West and Southern A<span class=\"__2 _201\"></span>frica. The consolidated financial statements of the Gr<span class=\"__2 _201\"></span>oup for the y<span class=\"__2 _201\"></span>ear ended 31 December 2025 were authoris<span class=\"__2 _201\"></span>ed for issue by the Boar<span class=\"__2 _201\"></span>d of Dir<span class=\"__2 _201\"></span>ectors on 21 April 2026.<span class=\"__2 _21f\"> </span>The Company r<span class=\"__2 _201\"></span>egularly evaluat<span class=\"__2 _201\"></span>es its financial position, cash flow for<span class=\"__2 _201\"></span>ecasts and its compliance with financial covenants by considering multiple combinations o<span class=\"__2 _201\"></span>f oil and gas prices, production volumes, and operational spend scenarios. As r<span class=\"__2 _201\"></span>equired under the Norwegian Accounting Act, the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s conducted a re<span class=\"__2 _201\"></span>view of the going concern assumption considering all r<span class=\"__2 _201\"></span>elevant information a<span class=\"__2 _201\"></span>vailable up to the date the P<span class=\"__2 _201\"></span>anoro cons<span class=\"__2 _201\"></span>olidated and Company accounts ar<span class=\"__2 _201\"></span>e issued and taking into account all av<span class=\"__2 _201\"></span>ailable information about the futur<span class=\"__2 _201\"></span>e covering at least 12 months from the end of the r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period. The Board of Dir<span class=\"__2 _201\"></span>ectors\u2019 r<span class=\"__2 _201\"></span>eview included, in particular<span class=\"__2 _201\"></span>, assessment of the Gr<span class=\"__2 _201\"></span>oup\u2019s project<span class=\"__2 _201\"></span>ed cash r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and access to financing arr<span class=\"__2 _201\"></span>angements, debt maturities, operational outlook and work pr<span class=\"__2 _201\"></span>ogrammes, while maintaining appropriat<span class=\"__2 _201\"></span>e headroom in r<span class=\"__2 _201\"></span>espect of sound equity<span class=\"__2 _201\"></span>, liquidity and financial covenant compliance thr<span class=\"__2 _201\"></span>oughout the assessment period. Follo<span class=\"__2 _201\"></span>wing its review<span class=\"__2 _201\"></span>, the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors confirmed, pursuant to the Norwegian Accounting A<span class=\"__2 _201\"></span>ct section 4-5 that the requir<span class=\"__2 _201\"></span>ements of the going concern assumption ar<span class=\"__2 _201\"></span>e met and that these financial statements hav<span class=\"__2 _201\"></span>e been prepar<span class=\"__2 _201\"></span>ed on that basis. The Company\u2019s shares ar<span class=\"__2 _201\"></span>e traded on the Oslo Stock Ex<span class=\"__2 _201\"></span>change under the ticker symbol PEN. The Company\u2019s corporate bond is list<span class=\"__2 _201\"></span>ed on Nordic Alt<span class=\"__2 _201\"></span>ernative Bond Market with tick<span class=\"__2 _201\"></span>er symbol PEN01<span class=\"__2 _21f\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Panoro Energy ASA ",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "public limited company ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "under the Norwegian Public Limited Companies Act. ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": " c/o Advokatfirmaet BAHR AS, Tjuvholmen all\u00e9 16,  Postboks 1524 Vika, 1117 Oslo, Norway. ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Norway",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "The Company and its subsidiaries (\u201cPanoro\u201d or the \u201cGroup\u201d) are engaged in the exploration and production of oil and gas resources",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "in North, West and Southern Africa",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "The consolidated financial statements of the Gr<span class=\"__2 _201\"></span>oup for the y<span class=\"__2 _201\"></span>ear ended 31 December 2025 were authoris<span class=\"__2 _201\"></span>ed for issue by the Boar<span class=\"__2 _201\"></span>d of Dir<span class=\"__2 _201\"></span>ectors on 21 April 2026.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "The Company r<span class=\"__2 _201\"></span>egularly evaluat<span class=\"__2 _201\"></span>es its financial position, cash flow for<span class=\"__2 _201\"></span>ecasts and its compliance with financial covenants by considering multiple combinations o<span class=\"__2 _201\"></span>f oil and gas prices, production volumes, and operational spend scenarios. As r<span class=\"__2 _201\"></span>equired under the Norwegian Accounting Act, the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s conducted a re<span class=\"__2 _201\"></span>view of the going concern assumption considering all r<span class=\"__2 _201\"></span>elevant information a<span class=\"__2 _201\"></span>vailable up to the date the P<span class=\"__2 _201\"></span>anoro cons<span class=\"__2 _201\"></span>olidated and Company accounts ar<span class=\"__2 _201\"></span>e issued and taking into account all av<span class=\"__2 _201\"></span>ailable information about the futur<span class=\"__2 _201\"></span>e covering at least 12 months from the end of the r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period. The Board of Dir<span class=\"__2 _201\"></span>ectors\u2019 r<span class=\"__2 _201\"></span>eview included, in particular<span class=\"__2 _201\"></span>, assessment of the Gr<span class=\"__2 _201\"></span>oup\u2019s project<span class=\"__2 _201\"></span>ed cash r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and access to financing arr<span class=\"__2 _201\"></span>angements, debt maturities, operational outlook and work pr<span class=\"__2 _201\"></span>ogrammes, while maintaining appropriat<span class=\"__2 _201\"></span>e headroom in r<span class=\"__2 _201\"></span>espect of sound equity<span class=\"__2 _201\"></span>, liquidity and financial covenant compliance thr<span class=\"__2 _201\"></span>oughout the assessment period. Follo<span class=\"__2 _201\"></span>wing its review<span class=\"__2 _201\"></span>, the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors confirmed, pursuant to the Norwegian Accounting A<span class=\"__2 _201\"></span>ct section 4-5 that the requir<span class=\"__2 _201\"></span>ements of the going concern assumption ar<span class=\"__2 _201\"></span>e met and that these financial statements hav<span class=\"__2 _201\"></span>e been prepar<span class=\"__2 _201\"></span>ed on that basis. The Company\u2019s shares ar<span class=\"__2 _201\"></span>e traded on the Oslo Stock Ex<span class=\"__2 _201\"></span>change under the ticker symbol PEN. The Company\u2019s corporate bond is list<span class=\"__2 _201\"></span>ed on Nordic Alt<span class=\"__2 _201\"></span>ernative Bond Market with tick<span class=\"__2 _201\"></span>er symbol PEN01<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs4\">Note 2: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Basis of pr<span class=\"__2 _201\"></span>eparation<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs5\">The consolidat<span class=\"__2 _201\"></span>ed financial statements of the Gr<span class=\"__2 _201\"></span>oup have been prepar<span class=\"__2 _201\"></span>ed in accordance with Int<span class=\"__2 _201\"></span>ernational </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6\">Financial R<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting Standards (IFRS Accounting Standar<span class=\"__2 _201\"></span>ds) as adopted by the Eur<span class=\"__2 _201\"></span>opean Union (\u201cEU\u201d). </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs7\">The consolidat<span class=\"__2 _201\"></span>ed financial statements are pr<span class=\"__2 _201\"></span>epared on a hist<span class=\"__2 _201\"></span>orical cost basis, ex<span class=\"__2 _201\"></span>cept for certain financial </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs8\">instruments which have been measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9\">The principal accounting policies applied in the prepar<span class=\"__2 _201\"></span>ation of these consolidat<span class=\"__2 _201\"></span>ed financial statements </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa\">are s<span class=\"__2 _201\"></span>et out below<span class=\"__2 _201\"></span>. These policies have been consist<span class=\"__2 _201\"></span>ently applied to all years pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed, unless other<span class=\"__2 _202\"></span>wise </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb\">stated.<span class=\"__2 _21f\"> </span> </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc\">The consolidat<span class=\"__2 _201\"></span>ed financial statements are pr<span class=\"__2 _201\"></span>esented in USD<span class=\"__2 _201\"></span>, which is the functional curr<span class=\"__2 _201\"></span>ency of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd\">Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA. The amounts in these financial statements ha<span class=\"__2 _201\"></span>ve been rounded t<span class=\"__2 _201\"></span>o the nearest USD </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse\">thousand unless otherwise stated. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "The consolidat<span class=\"__2 _201\"></span>ed financial statements of the Gr<span class=\"__2 _201\"></span>oup have been prepar<span class=\"__2 _201\"></span>ed in accordance with Int<span class=\"__2 _201\"></span>ernational Financial R<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting Standards (IFRS Accounting Standar<span class=\"__2 _201\"></span>ds) as adopted by the Eur<span class=\"__2 _201\"></span>opean Union (\u201cEU\u201d).",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "The consolidat<span class=\"__2 _201\"></span>ed financial statements are pr<span class=\"__2 _201\"></span>epared on a hist<span class=\"__2 _201\"></span>orical cost basis, ex<span class=\"__2 _201\"></span>cept for certain financial instruments which have been measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>. The principal accounting policies applied in the prepar<span class=\"__2 _201\"></span>ation of these consolidat<span class=\"__2 _201\"></span>ed financial statements are s<span class=\"__2 _201\"></span>et out below<span class=\"__2 _201\"></span>. These policies have been consist<span class=\"__2 _201\"></span>ently applied to all years pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed, unless other<span class=\"__2 _202\"></span>wise stated.<span class=\"__2 _21f\"> </span>Note 2.4. <span class=\"__2 _ee_1\"> </span>Material acc<span class=\"__2 _201\"></span>ounting policy information<span class=\"__2 _21f\"> </span>Note 2.4.1. <span class=\"__2 _f0_1\"> </span>Interests in associated companies and joint arrangements<span class=\"__2 _21f\"> </span>A joint arrangement is an arrangement ov<span class=\"__2 _201\"></span>er which t<span class=\"__2 _202\"></span>wo or mor<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>ties have joint contr<span class=\"__2 _201\"></span>ol. Joint control is the contractually agr<span class=\"__2 _201\"></span>eed sharing of control of an arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, which exists only when decisions about the rele<span class=\"__2 _201\"></span>vant activities (being those that significantly aff<span class=\"__2 _201\"></span>ect the returns of the arr<span class=\"__2 _201\"></span>angement) requir<span class=\"__2 _201\"></span>e unanimous consent of the parties sharing control.<span class=\"__2 _21f\"> </span>Associat<span class=\"__2 _201\"></span>ed companies are those entities in which the Gr<span class=\"__2 _201\"></span>oup has significant influence but not contr<span class=\"__2 _201\"></span>ol or joint control o<span class=\"__2 _201\"></span>ver the financial and operating policies. Investments in ass<span class=\"__2 _201\"></span>ociated companies are accounted f<span class=\"__2 _201\"></span>or in the consolidated financial stat<span class=\"__2 _201\"></span>ements using the equit<span class=\"__2 _202\"></span>y method of accounting.  Equity accounting involves r<span class=\"__2 _201\"></span>ecording in<span class=\"__2 _201\"></span>vestments in associated companies initially at cost and r<span class=\"__2 _201\"></span>ecognising the Group<span class=\"__2 _201\"></span>\u2019s share of its ass<span class=\"__2 _201\"></span>ociated companies\u2019 post<span class=\"__2 _201\"></span>-acquisition results and its shar<span class=\"__2 _201\"></span>e of post<span class=\"__2 _201\"></span>-acquisition movements in r<span class=\"__2 _201\"></span>eserves against the carrying amount of the investments.  When the Group<span class=\"__2 _201\"></span>\u2019s share of losses in an associat<span class=\"__2 _201\"></span>ed company equals or ex<span class=\"__2 _201\"></span>ceeds its inter<span class=\"__2 _201\"></span>est in the associated company<span class=\"__2 _204\"></span>, including any other uns<span class=\"__2 _201\"></span>ecured r<span class=\"__2 _201\"></span>eceivables, the Group does not r<span class=\"__2 _201\"></span>ecognise further losses, unless it has incurr<span class=\"__2 _201\"></span>ed obligations or made payments on behalf of the ass<span class=\"__2 _201\"></span>ociated company<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Joint arrangements, which ar<span class=\"__2 _201\"></span>e arrangements of which the Group has joint contr<span class=\"__2 _201\"></span>ol together with one or more parties, ar<span class=\"__2 _201\"></span>e classified into joint ventur<span class=\"__2 _201\"></span>es and joint operations. Joint ventures ar<span class=\"__2 _201\"></span>e joint arrangements in which the parties that share contr<span class=\"__2 _201\"></span>ol have rights to the net assets o<span class=\"__2 _201\"></span>f the arrangement. Joint operations are joint arr<span class=\"__2 _201\"></span>angements in which the par<span class=\"__2 _202\"></span>ties that share joint contr<span class=\"__2 _201\"></span>ol have rights to the ass<span class=\"__2 _201\"></span>ets, and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>For joint operations, the Gr<span class=\"__2 _201\"></span>oup\u2019s shar<span class=\"__2 _201\"></span>e of all assets, liabilities, income and expens<span class=\"__2 _201\"></span>es is included in the consolidat<span class=\"__2 _201\"></span>ed financial statements. Acquisitions of int<span class=\"__2 _201\"></span>erests in a joint operation, in which the activity of the joint operation constitutes a business, ar<span class=\"__2 _201\"></span>e accounted f<span class=\"__2 _201\"></span>or according t<span class=\"__2 _201\"></span>o the relevant IFRS 3 principles of accounting f<span class=\"__2 _201\"></span>or business combinations.<span class=\"__2 _21f\"> </span>Joint oper<span class=\"__2 _201\"></span>ations<span class=\"__2 _21f\"> </span>A joint operation is a type of joint arrangement wher<span class=\"__2 _201\"></span>eby the par<span class=\"__2 _202\"></span>ties that have joint contr<span class=\"__2 _201\"></span>ol of the arrangement have rights t<span class=\"__2 _201\"></span>o the assets and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement.<span class=\"__2 _21f\"> </span>In relation t<span class=\"__2 _201\"></span>o its inter<span class=\"__2 _201\"></span>ests in joint operations, the Group r<span class=\"__2 _201\"></span>ecognises its:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Assets, including its shar<span class=\"__2 _201\"></span>e of any assets held jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Liabilities, including its share o<span class=\"__2 _201\"></span>f any liabilities incurred jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of its shar<span class=\"__2 _201\"></span>e of the output arising fr<span class=\"__2 _201\"></span>om the joint operation<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Expenses, including its shar<span class=\"__2 _201\"></span>e of any expenses incurr<span class=\"__2 _201\"></span>ed jointly<span class=\"__2 _21f\"> </span>Reimbur<span class=\"__2 _201\"></span>sement of costs of the oper<span class=\"__2 _201\"></span>ator of the joint arrangement<span class=\"__2 _21f\"> </span>When the Group<span class=\"__2 _201\"></span>, acting as an operator or manager of a joint arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, receiv<span class=\"__2 _201\"></span>es reimburs<span class=\"__2 _201\"></span>ement of direct costs r<span class=\"__2 _201\"></span>echarged t<span class=\"__2 _201\"></span>o the joint arrangement, such rechar<span class=\"__2 _201\"></span>ges repr<span class=\"__2 _201\"></span>esent reimbur<span class=\"__2 _201\"></span>sements of costs that the operator incurr<span class=\"__2 _201\"></span>ed as an agent for the joint arr<span class=\"__2 _201\"></span>angement and therefor<span class=\"__2 _201\"></span>e have no eff<span class=\"__2 _201\"></span>ect on profit or loss<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.2. <span class=\"__2 _f0_1\"> </span>Foreign Currency translation<span class=\"__2 _21f\"> </span>Items included in the financial stat<span class=\"__2 _201\"></span>ements of each of the Group<span class=\"__2 _201\"></span>\u2019s entities are measur<span class=\"__2 _201\"></span>ed using the currenc<span class=\"__2 _201\"></span>y of the primar<span class=\"__2 _202\"></span>y economic envir<span class=\"__2 _201\"></span>onment in which the entit<span class=\"__2 _202\"></span>y operates (\u2018the functional curr<span class=\"__2 _201\"></span>ency\u2019). The functional currenc<span class=\"__2 _201\"></span>y of the Group\u2019s subsidiaries and jointly contr<span class=\"__2 _201\"></span>olled companies incorporated in Gabon, Nigeria, Cyprus, Netherlands, Nor<span class=\"__2 _202\"></span>way<span class=\"__2 _204\"></span>, Austria and the Cayman Islands is the US dollar (\u2018USD\u2019). In the consolidat<span class=\"__2 _201\"></span>ed financial statements, the assets and liabilities of non-USD functional curr<span class=\"__2 _201\"></span>ency balances are tr<span class=\"__2 _201\"></span>anslated into USD at the rat<span class=\"__2 _201\"></span>e of ex<span class=\"__2 _201\"></span>change ruling at the balance sheet date<span class=\"__2 _201\"></span>. The results and cash flows o<span class=\"__2 _201\"></span>f non-USD functional currency subsidiaries ar<span class=\"__2 _201\"></span>e translated into USD using applic<span class=\"__2 _201\"></span>able average rates as an appr<span class=\"__2 _201\"></span>o<span class=\"__2 _201\"></span>ximation for the ex<span class=\"__2 _201\"></span>change rates pr<span class=\"__2 _201\"></span>evailing at the dat<span class=\"__2 _201\"></span>es of the differ<span class=\"__2 _201\"></span>ent transactions. For<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change adjustments arising when the opening net assets and the pro<span class=\"__2 _201\"></span>fits for the year r<span class=\"__2 _201\"></span>etained by non-USD functional currenc<span class=\"__2 _201\"></span>y subsidiaries are translat<span class=\"__2 _201\"></span>ed into USD are tak<span class=\"__2 _201\"></span>en to a separat<span class=\"__2 _201\"></span>e component of equity<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The for<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change rates applied w<span class=\"__2 _201\"></span>ere:<span class=\"__2 _21f\"> </span><table class=\"s wc3 h41\" id=\"_8f4d6383-4d9f-4623-9003-2c0d3b13ab16\"><tr><td></td><td></td><td class=\"c_1 n x29e yd72 wc4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"ff6_2\"><span class=\"__2 gs37\"> </span><span class=\"__2 _f1_1\"> </span></span></div></td><td></td><td class=\"c_1 n x29f yd72 w10 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x2a0 h2_2 yd73 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Reporting date </td><td></td><td class=\"t_2 m0_2 x2a1 h2_2 yd73 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Reporting date </td></tr><tr><td></td><td class=\"t_2 m0_2 x2a2 h2_2 yd74 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">A<span class=\"__2 _201\"></span>verage rat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x2a3 yd70 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">rate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2a4 yd70 wc5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">A<span class=\"__2 _201\"></span>verage rat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x2a5 h2_2 yd74 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">rate<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yd75 wc6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norwegian Kroner / USD<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2a6 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.3892<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a7 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.0847<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a8 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.7582<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a9 yd75 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11.3578<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e wc7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">USD / British Pound St<span class=\"__2 _201\"></span>erling<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2aa yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.3187<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ab yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.3451<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ac yd2e w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2779<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ad yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wc8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">USD / T<span class=\"__2 _204\"></span>unisian Dinar<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ae ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2.9963<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2af ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2.9163<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2b0 ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.0972<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2b1 ycf3 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.0650<span class=\"__2 gs37\"> </span></div></td></tr></table>T<span class=\"__2 _207\"></span>ransactions in for<span class=\"__2 _201\"></span>eign currencies ar<span class=\"__2 _201\"></span>e initially recor<span class=\"__2 _201\"></span>ded at the functional currency spot r<span class=\"__2 _201\"></span>ate ruling at the date of the tr<span class=\"__2 _201\"></span>ansaction. Monetar<span class=\"__2 _202\"></span>y assets and liabilities denominated in f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>encies are retr<span class=\"__2 _201\"></span>anslated at the functional currenc<span class=\"__2 _201\"></span>y spot rate of e<span class=\"__2 _201\"></span>xchange ruling at the r<span class=\"__2 _201\"></span>eporting date. All diff<span class=\"__2 _201\"></span>erences are tak<span class=\"__2 _201\"></span>en to the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. Non-monetar<span class=\"__2 _202\"></span>y items that ar<span class=\"__2 _201\"></span>e measured in t<span class=\"__2 _201\"></span>erms of historical cost in for<span class=\"__2 _201\"></span>eign currenc<span class=\"__2 _201\"></span>y are translat<span class=\"__2 _201\"></span>ed using the spot ex<span class=\"__2 _201\"></span>change rates as at the dates o<span class=\"__2 _201\"></span>f the initial transactions. Non-monetary items measured at f<span class=\"__2 _201\"></span>air value in a for<span class=\"__2 _201\"></span>eign currency ar<span class=\"__2 _201\"></span>e translated using the e<span class=\"__2 _201\"></span>xchange rat<span class=\"__2 _201\"></span>es at the date when the f<span class=\"__2 _201\"></span>air value was determined<span class=\"__2 _21f\"> </span>Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.4. <span class=\"__2 _f0_1\"> </span>Licence interests, exploration and evaluation assets<span class=\"__2 _201\"></span>, and field investments, and depreciation<span class=\"__2 _21f\"> </span>The Group applies the \u2018successful eff<span class=\"__2 _201\"></span>orts\u2019 method of accounting for Exploration and Evaluation (\u2018E&amp;E\u2019) costs, in accordance with IFRS 6 \u2018Exploration f<span class=\"__2 _201\"></span>or and Evaluation of Miner<span class=\"__2 _201\"></span>al Resour<span class=\"__2 _201\"></span>ces\u2019. Costs incurr<span class=\"__2 _201\"></span>ed befor<span class=\"__2 _201\"></span>e the Group ob<span class=\"__2 _201\"></span>tains legal rights to explor<span class=\"__2 _201\"></span>e an area ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed . E&amp;E expenditur<span class=\"__2 _201\"></span>e is capitalised when it is consider<span class=\"__2 _201\"></span>ed probable that futur<span class=\"__2 _201\"></span>e economic benefits will be reco<span class=\"__2 _201\"></span>verable. C<span class=\"__2 _201\"></span>osts that are kno<span class=\"__2 _201\"></span>wn at the time of incurrence t<span class=\"__2 _201\"></span>o fail to meet this crit<span class=\"__2 _201\"></span>erion are generally char<span class=\"__2 _201\"></span>ged to expens<span class=\"__2 _201\"></span>e in the period they ar<span class=\"__2 _201\"></span>e incurred.<span class=\"__2 _21f\"> </span>E&amp;E expenditur<span class=\"__2 _201\"></span>e capitalised as intangible ass<span class=\"__2 _201\"></span>ets includes licence acquisition costs, and exploration drilling, geological and geoph<span class=\"__2 _201\"></span>ysical costs and any other dir<span class=\"__2 _201\"></span>ectly attributable costs. E&amp;E expenditur<span class=\"__2 _201\"></span>e, which is not sufficiently r<span class=\"__2 _201\"></span>elated t<span class=\"__2 _201\"></span>o a specific mineral res<span class=\"__2 _201\"></span>ource to support capitalisation, is expens<span class=\"__2 _201\"></span>ed as incurred. E&amp;E assets ar<span class=\"__2 _201\"></span>e carried forward, until the e<span class=\"__2 _201\"></span>xistence<span class=\"__2 _201\"></span>, or other<span class=\"__2 _202\"></span>wise<span class=\"__2 _201\"></span>, of commercial r<span class=\"__2 _201\"></span>eserves have been determined subject t<span class=\"__2 _201\"></span>o cer<span class=\"__2 _202\"></span>tain limitations including revie<span class=\"__2 _201\"></span>w for indications of impairment. If no r<span class=\"__2 _201\"></span>eserves are f<span class=\"__2 _201\"></span>ound the costs to drill e<span class=\"__2 _201\"></span>xploratory wells, including explorat<span class=\"__2 _201\"></span>or<span class=\"__2 _202\"></span>y geological and geophysical costs and costs of carrying and retaining unpr<span class=\"__2 _201\"></span>oved pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties, are writt<span class=\"__2 _201\"></span>en off<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Once commercial r<span class=\"__2 _201\"></span>eserves have been disco<span class=\"__2 _201\"></span>vered, the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying value after any impairment loss of the rele<span class=\"__2 _201\"></span>vant E&amp;E assets is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o development tangible and intangible assets. No depr<span class=\"__2 _201\"></span>eciation and/<span class=\"__2 _21f\"> </span>or amortisation are char<span class=\"__2 _201\"></span>ged during the exploration and development phas<span class=\"__2 _201\"></span>e. If how<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves have not been dis<span class=\"__2 _201\"></span>cover<span class=\"__2 _201\"></span>ed, the capitalised costs ar<span class=\"__2 _201\"></span>e charged to e<span class=\"__2 _201\"></span>xpense after the conclusion of appraisal activities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Dev<span class=\"__2 _201\"></span>elopment assets Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of commer<span class=\"__2 _201\"></span>cially proven de<span class=\"__2 _201\"></span>velopment wells, is capitalis<span class=\"__2 _201\"></span>ed within propert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant and equipment according t<span class=\"__2 _201\"></span>o nature<span class=\"__2 _201\"></span>. When development is completed on a specific field, thes<span class=\"__2 _201\"></span>e costs are transf<span class=\"__2 _201\"></span>erred to pr<span class=\"__2 _201\"></span>oduction assets. No depr<span class=\"__2 _201\"></span>eciation or amor<span class=\"__2 _202\"></span>tisation is charged during the Exploration and Evaluation phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Farm-outs \u2013 in the e<span class=\"__2 _201\"></span>xploration and e<span class=\"__2 _201\"></span>valuation phase<span class=\"__2 _21f\"> </span>The Group does no<span class=\"__2 _201\"></span>t recor<span class=\"__2 _201\"></span>d any expenditur<span class=\"__2 _201\"></span>e made by the farmee on its account. It also does not recognis<span class=\"__2 _201\"></span>e any gain or loss on its exploration and e<span class=\"__2 _201\"></span>valuation farm-out arrangements but redesignat<span class=\"__2 _201\"></span>es any costs pre<span class=\"__2 _201\"></span>viously capitalised in r<span class=\"__2 _201\"></span>elation to the whole inter<span class=\"__2 _201\"></span>est as relating t<span class=\"__2 _201\"></span>o the par<span class=\"__2 _202\"></span>tial inter<span class=\"__2 _201\"></span>est retained. Any cash consideration r<span class=\"__2 _201\"></span>eceived dir<span class=\"__2 _201\"></span>ectly from the farmee is cr<span class=\"__2 _201\"></span>edited against costs pr<span class=\"__2 _201\"></span>eviously capitalised in relation t<span class=\"__2 _201\"></span>o the whole inter<span class=\"__2 _201\"></span>est with any ex<span class=\"__2 _201\"></span>cess accounted for b<span class=\"__2 _201\"></span>y the Group as a gain on disposal.<span class=\"__2 _21f\"> </span>Dev<span class=\"__2 _201\"></span>elopment costs<span class=\"__2 _21f\"> </span>Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of development w<span class=\"__2 _201\"></span>ells, including unsuccessful development or delineation wells, is capitalised within oil and gas pr<span class=\"__2 _201\"></span>operties.<span class=\"__2 _21f\"> </span>Oil &amp; gas pro<span class=\"__2 _201\"></span>duction assets Development and pr<span class=\"__2 _201\"></span>oduction assets ar<span class=\"__2 _201\"></span>e accumulated on a cash-generating unit basis and r<span class=\"__2 _201\"></span>epresent the cost of developing the commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves discov<span class=\"__2 _201\"></span>ered and bringing them into pr<span class=\"__2 _201\"></span>oduction together with E&amp;E expenditur<span class=\"__2 _201\"></span>es incurred in finding commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves transferr<span class=\"__2 _201\"></span>ed from intangible E&amp;E ass<span class=\"__2 _201\"></span>ets as outlined in accounting policy above<span class=\"__2 _201\"></span>. The cost of development and pr<span class=\"__2 _201\"></span>oduction assets also includes the cost o<span class=\"__2 _201\"></span>f acquisitions and purchases o<span class=\"__2 _201\"></span>f such assets, dir<span class=\"__2 _201\"></span>ectly attributable overheads and the cost of r<span class=\"__2 _201\"></span>ecognising provisions f<span class=\"__2 _201\"></span>or future r<span class=\"__2 _201\"></span>estoration and decommissioning. Where major and identifiable parts of the pr<span class=\"__2 _201\"></span>oduction assets have diff<span class=\"__2 _201\"></span>erent useful liv<span class=\"__2 _201\"></span>es, they are accounted f<span class=\"__2 _201\"></span>or as separate it<span class=\"__2 _201\"></span>ems of property<span class=\"__2 _201\"></span>, plant and equipment. Costs of minor r<span class=\"__2 _201\"></span>epairs and maintenance ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Depreciation/<span class=\"__2 _204\"></span>amor<span class=\"__2 _202\"></span>tisation Oil and gas properties ar<span class=\"__2 _201\"></span>e not depleted until pr<span class=\"__2 _201\"></span>oduction commences. Costs relating t<span class=\"__2 _201\"></span>o each single field cost centre ar<span class=\"__2 _201\"></span>e depleted on a unit of pr<span class=\"__2 _201\"></span>oduction method based on the commer<span class=\"__2 _201\"></span>cial prov<span class=\"__2 _201\"></span>ed and probable res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves for that cost centr<span class=\"__2 _201\"></span>e. The depletion c<span class=\"__2 _201\"></span>alculation takes account of the estimat<span class=\"__2 _201\"></span>ed future costs of development of management\u2019s ass<span class=\"__2 _201\"></span>essment of pro<span class=\"__2 _201\"></span>ved and probable r<span class=\"__2 _201\"></span>eserves, reflecting risks applic<span class=\"__2 _201\"></span>able to the specific ass<span class=\"__2 _201\"></span>ets. Changes in reserve quantities and cost estimates ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed prospectively from the last r<span class=\"__2 _201\"></span>eporting date.<span class=\"__2 _21f\"> </span>Field infrastructur<span class=\"__2 _201\"></span>e ex<span class=\"__2 _201\"></span>ceeding beyond the lif<span class=\"__2 _201\"></span>e of the field is depreciat<span class=\"__2 _201\"></span>ed over the useful lif<span class=\"__2 _201\"></span>e of the infrastructur<span class=\"__2 _201\"></span>e using a straight<span class=\"__2 _201\"></span>- line method. Depreciation/<span class=\"__2 _201\"></span>amortisation on assets held for sale is ceased fr<span class=\"__2 _201\"></span>om the date of such classific<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>. Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span>s<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Impairment \u2013 pro<span class=\"__2 _201\"></span>ved oil and gas pr<span class=\"__2 _201\"></span>oduction prop<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ties and intangible assets Pr<span class=\"__2 _201\"></span>oven oil and gas properties and intangible assets ar<span class=\"__2 _201\"></span>e revie<span class=\"__2 _201\"></span>wed annually for impairment whenev<span class=\"__2 _201\"></span>er events or changes in cir<span class=\"__2 _201\"></span>cumstances indicate that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the ass<span class=\"__2 _201\"></span>et\u2019s carr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The carrying value is compared against the e<span class=\"__2 _201\"></span>xpected reco<span class=\"__2 _201\"></span>verable amount of the asset, generally by net pr<span class=\"__2 _201\"></span>esent value of the futur<span class=\"__2 _201\"></span>e net cash flows, e<span class=\"__2 _201\"></span>xpected to be deriv<span class=\"__2 _201\"></span>ed from production o<span class=\"__2 _201\"></span>f commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves or consideration e<span class=\"__2 _201\"></span>xpected to be achiev<span class=\"__2 _201\"></span>ed through the sale of its inter<span class=\"__2 _201\"></span>est in an arms-length transaction, less any ass<span class=\"__2 _201\"></span>ociated costs to sell. The c<span class=\"__2 _201\"></span>ash generating unit applied for impairment t<span class=\"__2 _201\"></span>est purposes is generally the field, ex<span class=\"__2 _201\"></span>cept that a number of field int<span class=\"__2 _201\"></span>erests may be grouped t<span class=\"__2 _201\"></span>ogether where ther<span class=\"__2 _201\"></span>e are common f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Climate change and transition t<span class=\"__2 _201\"></span>o a lower c<span class=\"__2 _201\"></span>arbon economy is considered in the impairment assessments. In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of assessing the pot<span class=\"__2 _201\"></span>ential impact on the book values r<span class=\"__2 _201\"></span>elated to the Gr<span class=\"__2 _201\"></span>oup\u2019s oil and gas assets, certain climate considerations ar<span class=\"__2 _201\"></span>e factor<span class=\"__2 _201\"></span>ed into the Gr<span class=\"__2 _201\"></span>oup\u2019s estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the c<span class=\"__2 _201\"></span>alculation of reco<span class=\"__2 _201\"></span>verable amount. This includes factoring in curr<span class=\"__2 _201\"></span>ent legislation in jurisdictions wher<span class=\"__2 _201\"></span>e the Group has operations and estimation o<span class=\"__2 _201\"></span>f future levels o<span class=\"__2 _201\"></span>f environmental tax<span class=\"__2 _201\"></span>es, if any<span class=\"__2 _204\"></span>. An energy transition is lik<span class=\"__2 _201\"></span>ely to impact the futur<span class=\"__2 _201\"></span>e oil and gas prices which in turn may affect the reco<span class=\"__2 _201\"></span>verable amount of the oil and gas assets. Indir<span class=\"__2 _201\"></span>ectly<span class=\"__2 _201\"></span>, climat<span class=\"__2 _201\"></span>e considerations are also ass<span class=\"__2 _201\"></span>essed in the for<span class=\"__2 _201\"></span>ecasting of oil and gas prices wher<span class=\"__2 _201\"></span>e supply and demand are consider<span class=\"__2 _201\"></span>ed. A significant r<span class=\"__2 _201\"></span>eduction in the Company\u2019s oil and gas price assumptions would r<span class=\"__2 _201\"></span>esult in impairments on certain production and development ass<span class=\"__2 _201\"></span>ets including intangible assets that are subject t<span class=\"__2 _201\"></span>o impairment assessment under IAS 36, but an opposite r<span class=\"__2 _201\"></span>evision in the price assumptions would lead t<span class=\"__2 _201\"></span>o limited impairment r<span class=\"__2 _201\"></span>eversals as most of the impairments r<span class=\"__2 _201\"></span>ecognized wer<span class=\"__2 _201\"></span>e related t<span class=\"__2 _201\"></span>o impairment of goodwill which cannot be r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed under IFRS Accounting Standards<span class=\"__2 _21f\"> </span>In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of testing r<span class=\"__2 _201\"></span>obustness of the oil and gas assets against the s<span class=\"__2 _201\"></span>cenarios from the International Energy A<span class=\"__2 _201\"></span>gency (IEA), the Company has applied the Net Zer<span class=\"__2 _201\"></span>o Emissions by 2050 Scenario, Stat<span class=\"__2 _201\"></span>ed P<span class=\"__2 _201\"></span>olicies Scenario and Current P<span class=\"__2 _201\"></span>olicies Scenario as published by the IEA as part of the World Ener<span class=\"__2 _201\"></span>gy Outlook (WEO) reports. These scenarios ar<span class=\"__2 _201\"></span>e commonly applied by peer companies and the Company believes ar<span class=\"__2 _201\"></span>e useful to in<span class=\"__2 _201\"></span>vestors and other stak<span class=\"__2 _201\"></span>eholders in assessing port<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>esilience across companies in the industry<span class=\"__2 _201\"></span>. For mor<span class=\"__2 _201\"></span>e details, see Note 10.3. Impairment in Oil and Gas Int<span class=\"__2 _201\"></span>erests<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.5. <span class=\"__2 _f0_1\"> </span>Financial instruments<span class=\"__2 _21f\"> </span>Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.5.2. <span class=\"__2 _f4_1\"> </span>Financial assets Financial ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised initially at fair value<span class=\"__2 _201\"></span>, normally being the transaction price. In the c<span class=\"__2 _201\"></span>ase of financial assets not at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit or loss, dir<span class=\"__2 _201\"></span>ectly attributable transaction costs are also included. The subsequent measur<span class=\"__2 _201\"></span>ement of financial assets depends on their classification, as s<span class=\"__2 _201\"></span>et out below<span class=\"__2 _201\"></span>. The gr<span class=\"__2 _201\"></span>oup derecognises financial ass<span class=\"__2 _201\"></span>ets when the contractual rights to the cash flo<span class=\"__2 _201\"></span>ws expire or the financial asset is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o a third part<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. This includes the der<span class=\"__2 _201\"></span>ecognition of receiv<span class=\"__2 _201\"></span>ables for which discounting arrangements ar<span class=\"__2 _201\"></span>e enter<span class=\"__2 _201\"></span>ed into. The classific<span class=\"__2 _201\"></span>ation depends on the business model for managing the financial assets and the contractual c<span class=\"__2 _201\"></span>ash flow characteristics o<span class=\"__2 _201\"></span>f the financial asset. Financial ass<span class=\"__2 _201\"></span>ets measured at amortised cost Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost when they ar<span class=\"__2 _201\"></span>e held in a business model the objective of which is t<span class=\"__2 _201\"></span>o collect contractual cash flows and the contractual c<span class=\"__2 _201\"></span>ash flows repr<span class=\"__2 _201\"></span>esent solely payments o<span class=\"__2 _201\"></span>f principal and interest. Such assets ar<span class=\"__2 _201\"></span>e carried at amortised cost using the effectiv<span class=\"__2 _201\"></span>e inter<span class=\"__2 _201\"></span>est method if the time value of money is signific<span class=\"__2 _201\"></span>ant<span class=\"__2 _202\"></span>. Gains and losses ar<span class=\"__2 _201\"></span>e recognised in pr<span class=\"__2 _201\"></span>ofit or loss when the assets ar<span class=\"__2 _201\"></span>e derecognised or impair<span class=\"__2 _201\"></span>ed and when inter<span class=\"__2 _201\"></span>est is recognis<span class=\"__2 _201\"></span>ed using the effective inter<span class=\"__2 _201\"></span>est method. This category of financial assets includes trade and o<span class=\"__2 _201\"></span>ther receivables.<span class=\"__2 _21f\"> </span>Financial ass<span class=\"__2 _201\"></span>ets measured at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss when the asset does no<span class=\"__2 _201\"></span>t meet the criteria t<span class=\"__2 _201\"></span>o be measured at amortised cost or fair value thr<span class=\"__2 _201\"></span>ough other compr<span class=\"__2 _201\"></span>ehensive income. Such assets ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognised in the income statement. Derivatives and list<span class=\"__2 _201\"></span>ed equity investments, other than those designat<span class=\"__2 _201\"></span>ed as effective hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _201\"></span>.  Dividends on listed equity investments ar<span class=\"__2 _201\"></span>e recognised as other income in the statement o<span class=\"__2 _201\"></span>f profit or loss when the right of pa<span class=\"__2 _201\"></span>yment has been established<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Cash equivalents Cash equivalents ar<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t<span class=\"__2 _201\"></span>-term highly liquid investments that ar<span class=\"__2 _201\"></span>e readily conv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>tible to known amounts of cash, ar<span class=\"__2 _201\"></span>e subject to insignificant risk o<span class=\"__2 _201\"></span>f changes in value and generally have a maturity of thr<span class=\"__2 _201\"></span>ee months or less from the dat<span class=\"__2 _201\"></span>e of acquisition. Cash equivalents ar<span class=\"__2 _201\"></span>e classified as financial assets measured at amortised cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Impairment of financial assets measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost The group ass<span class=\"__2 _201\"></span>esses on a forward-looking basis the expect<span class=\"__2 _201\"></span>ed credit losses ass<span class=\"__2 _201\"></span>ociated with financial assets classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost at each balance sheet date<span class=\"__2 _201\"></span>. Expected cr<span class=\"__2 _201\"></span>edit losses are measur<span class=\"__2 _201\"></span>ed based on the maximum contractual period o<span class=\"__2 _201\"></span>ver which the group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk<span class=\"__2 _202\"></span>. Since this is typically less than 12 months there is no signific<span class=\"__2 _201\"></span>ant differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the measur<span class=\"__2 _201\"></span>ement of 12-month and lif<span class=\"__2 _201\"></span>etime expected cr<span class=\"__2 _201\"></span>edit losses for the gr<span class=\"__2 _201\"></span>oup\u2019s in-scope financial ass<span class=\"__2 _201\"></span>ets. The measurement o<span class=\"__2 _201\"></span>f expected cr<span class=\"__2 _201\"></span>edit losses is a function of the pr<span class=\"__2 _201\"></span>obabilit<span class=\"__2 _202\"></span>y of default, loss given def<span class=\"__2 _201\"></span>ault and exposur<span class=\"__2 _201\"></span>e at default. The expected cr<span class=\"__2 _201\"></span>edit loss is estimated as the diff<span class=\"__2 _201\"></span>erence between the asset\u2019s c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount and the pres<span class=\"__2 _201\"></span>ent value of the futur<span class=\"__2 _201\"></span>e cash flows the gr<span class=\"__2 _201\"></span>oup expects to r<span class=\"__2 _201\"></span>eceive discount<span class=\"__2 _201\"></span>ed at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _201\"></span>. The carr<span class=\"__2 _202\"></span>ying amount of the asset is adjust<span class=\"__2 _201\"></span>ed, with the amount of the impairment gain or loss r<span class=\"__2 _201\"></span>ecognised in the income statement. A financial asset or gr<span class=\"__2 _201\"></span>oup of financial assets classified as measur<span class=\"__2 _201\"></span>ed at amortised cost is considered t<span class=\"__2 _201\"></span>o be credit<span class=\"__2 _201\"></span>-impaired if ther<span class=\"__2 _201\"></span>e is reas<span class=\"__2 _201\"></span>onable and suppor<span class=\"__2 _202\"></span>table evidence that one or mor<span class=\"__2 _201\"></span>e events that have a detrimental impact on the estimated futur<span class=\"__2 _201\"></span>e cash flows of the financial ass<span class=\"__2 _201\"></span>et (or gr<span class=\"__2 _201\"></span>oup of financial assets) have occurr<span class=\"__2 _201\"></span>ed. Financial assets ar<span class=\"__2 _201\"></span>e written off wher<span class=\"__2 _201\"></span>e the group has no r<span class=\"__2 _201\"></span>easonable expectation of r<span class=\"__2 _201\"></span>ecovering amounts due<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 2.4.5.3. <span class=\"__2 _f4_1\"> </span>Financial liabilities<span class=\"__2 _21f\"> </span>The measurement o<span class=\"__2 _201\"></span>f financial liabilities depends on their classification as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial liabilities that meet the definition of held f<span class=\"__2 _201\"></span>or trading ar<span class=\"__2 _201\"></span>e classified as measured at fair v<span class=\"__2 _201\"></span>alue through pr<span class=\"__2 _201\"></span>ofit or loss. Such liabilities ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognis<span class=\"__2 _201\"></span>ed in the income statement. Derivatives, other than thos<span class=\"__2 _201\"></span>e designated as effectiv<span class=\"__2 _201\"></span>e hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost Other financial liabilities, including borro<span class=\"__2 _201\"></span>wings, are initially measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, net of transaction costs. Other financial liabilities are subs<span class=\"__2 _201\"></span>equently measured at amortised cost using the effectiv<span class=\"__2 _201\"></span>e interest method, with inter<span class=\"__2 _201\"></span>est expense r<span class=\"__2 _201\"></span>ecognised on an eff<span class=\"__2 _201\"></span>ective yield basis. This category of financial liabilities includes trade and other pay<span class=\"__2 _201\"></span>ables and finance deb<span class=\"__2 _21f\"> </span>t.<span class=\"__2 _21f\"> </span>Note 2.4.6. <span class=\"__2 _f0_1\"> </span>Fair value measurement and hierar<span class=\"__2 _201\"></span>chy<span class=\"__2 _21f\"> </span>The Group measur<span class=\"__2 _201\"></span>es derivatives at f<span class=\"__2 _201\"></span>air value at each balance sheet date and, f<span class=\"__2 _201\"></span>or the purposes of impairment testing, us<span class=\"__2 _201\"></span>es fair value less costs of disposal t<span class=\"__2 _201\"></span>o determine the r<span class=\"__2 _201\"></span>ecoverable amount of some of its non-financial assets. Fair value is the price that w<span class=\"__2 _201\"></span>ould be received t<span class=\"__2 _201\"></span>o sell an asset or paid to tr<span class=\"__2 _201\"></span>ansfer a liability in an orderly transaction between market participants at the measur<span class=\"__2 _201\"></span>ement date. The f<span class=\"__2 _201\"></span>air value measurement is bas<span class=\"__2 _201\"></span>ed on the presump<span class=\"__2 _201\"></span>tion that the transaction to sell the ass<span class=\"__2 _201\"></span>et or transfer the liability takes place either:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In the principal market f<span class=\"__2 _201\"></span>or the asset or liability<span class=\"__2 _201\"></span>, or<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In the absence of a principal mark<span class=\"__2 _201\"></span>et, in the most advantageous market f<span class=\"__2 _201\"></span>or the asset or liability<span class=\"__2 _21f\"> </span>The principal or the most advantageous mark<span class=\"__2 _201\"></span>et must be accessible by the Group<span class=\"__2 _201\"></span>. The fair value o<span class=\"__2 _201\"></span>f an asset or a liability is measured using the assumptions that mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants would use when pricing the asset or liability<span class=\"__2 _204\"></span>, assuming that market participants act in their economic best inter<span class=\"__2 _201\"></span>est.<span class=\"__2 _21f\"> </span>A fair value measur<span class=\"__2 _201\"></span>ement of a non-financial asset tak<span class=\"__2 _201\"></span>es into account a mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipant\u2019s abilit<span class=\"__2 _202\"></span>y to generate economic benefits b<span class=\"__2 _201\"></span>y using the asset in its highest and best use or by s<span class=\"__2 _201\"></span>elling it to another market participant that would use the ass<span class=\"__2 _201\"></span>et in its highest and best use.<span class=\"__2 _21f\"> </span>The Group us<span class=\"__2 _201\"></span>es valuation techniques that ar<span class=\"__2 _201\"></span>e appropriat<span class=\"__2 _201\"></span>e in the circumstances and f<span class=\"__2 _201\"></span>or which sufficient data are a<span class=\"__2 _201\"></span>vailable to measur<span class=\"__2 _201\"></span>e fair value<span class=\"__2 _201\"></span>, maximising the use of r<span class=\"__2 _201\"></span>elevant observable inputs and minimising the use of unobs<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vable inputs. All assets and liabilities f<span class=\"__2 _201\"></span>or which fair value is measur<span class=\"__2 _201\"></span>ed or disclosed in the financial statements ar<span class=\"__2 _201\"></span>e cat<span class=\"__2 _201\"></span>egorised within the fair value hierar<span class=\"__2 _201\"></span>chy<span class=\"__2 _204\"></span>, described as follo<span class=\"__2 _201\"></span>ws, based on the lowest<span class=\"__2 _201\"></span>-level input that is significant t<span class=\"__2 _201\"></span>o the fair value measur<span class=\"__2 _201\"></span>ement as a whole: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. For assets and liabilities that ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in the financial statements on a r<span class=\"__2 _201\"></span>ecurring basis, the Group det<span class=\"__2 _201\"></span>ermines whether transfer<span class=\"__2 _201\"></span>s have occurred between lev<span class=\"__2 _201\"></span>els in the hierarchy b<span class=\"__2 _201\"></span>y reassessing cat<span class=\"__2 _201\"></span>egorisation (based on the lowest<span class=\"__2 _201\"></span>-level input that is signific<span class=\"__2 _201\"></span>ant to the fair value measur<span class=\"__2 _201\"></span>ement as a whole) at the end of each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period. For the purpose o<span class=\"__2 _201\"></span>f fair value disclosur<span class=\"__2 _201\"></span>es, the Group has det<span class=\"__2 _201\"></span>ermined classes of assets and liabilities based on the natur<span class=\"__2 _201\"></span>e, charact<span class=\"__2 _201\"></span>eristics and risks of the asset or liability and the level o<span class=\"__2 _201\"></span>f the fair value hierar<span class=\"__2 _201\"></span>chy as explained above<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 2.4.7. <span class=\"__2 _f0_1\"> </span>Provisions<span class=\"__2 _21f\"> </span>General<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>ovisions are r<span class=\"__2 _201\"></span>ecognised when the Gr<span class=\"__2 _201\"></span>oup has a present obligation (legal or constructive<span class=\"__2 _201\"></span>) as a result of a past event, it is pr<span class=\"__2 _201\"></span>obable that an out<span class=\"__2 _202\"></span>flow of r<span class=\"__2 _201\"></span>esources embodying economic benefits will be r<span class=\"__2 _201\"></span>equired to s<span class=\"__2 _201\"></span>ettle the obligation and a reliable estimate c<span class=\"__2 _201\"></span>an be made of the amount of the obligation. Where the Group e<span class=\"__2 _201\"></span>xpects some or all of the pr<span class=\"__2 _201\"></span>ovision to be r<span class=\"__2 _201\"></span>eimbursed, f<span class=\"__2 _201\"></span>or example under an insurance contract, the reimbur<span class=\"__2 _201\"></span>sement is recognis<span class=\"__2 _201\"></span>ed as a separate ass<span class=\"__2 _201\"></span>et but only when the reimbursement is virtually cer<span class=\"__2 _202\"></span>tain. The expense r<span class=\"__2 _201\"></span>elating to any pr<span class=\"__2 _201\"></span>ovision is recognis<span class=\"__2 _201\"></span>ed through pr<span class=\"__2 _201\"></span>ofit and loss net of any reimbur<span class=\"__2 _201\"></span>sement. If the effect of the time value o<span class=\"__2 _201\"></span>f money is material, pr<span class=\"__2 _201\"></span>ovisions are dis<span class=\"__2 _201\"></span>counted using a current pr<span class=\"__2 _201\"></span>e-tax rate that r<span class=\"__2 _201\"></span>eflects, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, the risks specific to the liability<span class=\"__2 _201\"></span>. Wher<span class=\"__2 _201\"></span>e discounting is used, the incr<span class=\"__2 _201\"></span>ease in the pro<span class=\"__2 _201\"></span>vision due to the passage of time is r<span class=\"__2 _201\"></span>ecognised as inter<span class=\"__2 _201\"></span>est expense<span class=\"__2 _201\"></span>. The pres<span class=\"__2 _201\"></span>ent obligation under onerous contracts is r<span class=\"__2 _201\"></span>ecognised as a pr<span class=\"__2 _201\"></span>ovision<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.8. <span class=\"__2 _f0_1\"> </span>Asset retirement obligation<span class=\"__2 _21f\"> </span>An asset r<span class=\"__2 _201\"></span>etirement liability is recognis<span class=\"__2 _201\"></span>ed when the Group has a pr<span class=\"__2 _201\"></span>esent legal or constructive obligation as a result o<span class=\"__2 _201\"></span>f past events, and it is probable that an outflow of r<span class=\"__2 _201\"></span>esour<span class=\"__2 _201\"></span>ces will be requir<span class=\"__2 _201\"></span>ed to settle the obligation, and a reliable estimat<span class=\"__2 _201\"></span>e of the amount of obligation can be made<span class=\"__2 _201\"></span>. A corresponding amount equivalent t<span class=\"__2 _201\"></span>o the obligation is also recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of the r<span class=\"__2 _201\"></span>elated production plant and equipment. The amount recognised in the estimat<span class=\"__2 _201\"></span>ed cost of asset r<span class=\"__2 _201\"></span>etirement, discount<span class=\"__2 _201\"></span>ed to its pres<span class=\"__2 _201\"></span>ent value<span class=\"__2 _201\"></span>. Changes in the estimated timing of asset r<span class=\"__2 _201\"></span>etirement or ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement cost estimates ar<span class=\"__2 _201\"></span>e dealt with prospectiv<span class=\"__2 _201\"></span>ely by recor<span class=\"__2 _201\"></span>ding an adjustment to the pr<span class=\"__2 _201\"></span>ovision, and a corresponding adjustment t<span class=\"__2 _201\"></span>o production plant and equipment. The unwinding of the dis<span class=\"__2 _201\"></span>count on the asset retir<span class=\"__2 _201\"></span>ement pro<span class=\"__2 _201\"></span>vision is included as a finance cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.9. <span class=\"__2 _f0_1\"> </span>Income tax<span class=\"__2 _21f\"> </span>Income tax expens<span class=\"__2 _201\"></span>e repr<span class=\"__2 _201\"></span>esents the sum of the tax currently pa<span class=\"__2 _201\"></span>yable and movement in def<span class=\"__2 _201\"></span>erred tax.<span class=\"__2 _21f\"> </span>Current tax<span class=\"__2 _21f\"> </span>Current income tax ass<span class=\"__2 _201\"></span>ets and liabilities for the curr<span class=\"__2 _201\"></span>ent and prior periods are measur<span class=\"__2 _201\"></span>ed at the amount expect<span class=\"__2 _201\"></span>ed to be reco<span class=\"__2 _201\"></span>vered fr<span class=\"__2 _201\"></span>om or paid to the taxation authorities. The tax rat<span class=\"__2 _201\"></span>es and tax laws used to compute the amount ar<span class=\"__2 _201\"></span>e those that ar<span class=\"__2 _201\"></span>e enacted or substantively enacted b<span class=\"__2 _201\"></span>y the reporting date, in the countries where the Gr<span class=\"__2 _201\"></span>oup operates and gener<span class=\"__2 _201\"></span>ates taxable income<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Current income tax r<span class=\"__2 _201\"></span>elating to it<span class=\"__2 _201\"></span>ems recognised dir<span class=\"__2 _201\"></span>ectly in equity is recognised in equity and not in the income statement. Management periodically ev<span class=\"__2 _201\"></span>aluates positions taken in the tax r<span class=\"__2 _201\"></span>eturns with respect t<span class=\"__2 _201\"></span>o situations which applicable tax r<span class=\"__2 _201\"></span>egulations are subject t<span class=\"__2 _201\"></span>o interpretation and established pr<span class=\"__2 _201\"></span>ovisions wher<span class=\"__2 _201\"></span>e appropriat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax is pro<span class=\"__2 _201\"></span>vided using the liabilit<span class=\"__2 _202\"></span>y method on temporary differ<span class=\"__2 _201\"></span>ences at the reporting date between the tax bases of ass<span class=\"__2 _201\"></span>ets and liabilities and their carr<span class=\"__2 _202\"></span>ying amounts for financial r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting purposes.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed income tax liabilities are r<span class=\"__2 _201\"></span>ecognised f<span class=\"__2 _201\"></span>or all taxable temporary differ<span class=\"__2 _201\"></span>ences, ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred tax liability arises fr<span class=\"__2 _201\"></span>om the initial recognition of goodwill or o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the tr<span class=\"__2 _201\"></span>ansaction, affect neither the accounting pro<span class=\"__2 _201\"></span>fit nor taxable profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f taxable temporary differ<span class=\"__2 _201\"></span>ences associated with inv<span class=\"__2 _201\"></span>estments in subsidiaries, associates and inter<span class=\"__2 _201\"></span>est in joint ventures, wher<span class=\"__2 _201\"></span>e the timing of the r<span class=\"__2 _201\"></span>eversal of the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be controlled and it is pr<span class=\"__2 _201\"></span>obable that the temporary differ<span class=\"__2 _201\"></span>ences will not r<span class=\"__2 _201\"></span>everse in the f<span class=\"__2 _201\"></span>oreseeable futur<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or all deductible temporary differ<span class=\"__2 _201\"></span>ences; carry for<span class=\"__2 _202\"></span>ward t<span class=\"__2 _201\"></span>o unused tax credits and unus<span class=\"__2 _201\"></span>ed tax losses, to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the deductible temporary differ<span class=\"__2 _201\"></span>ences and the carry forward of unused tax cr<span class=\"__2 _201\"></span>edits and unused tax losses c<span class=\"__2 _201\"></span>an be utilised ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>et relating to the deductible t<span class=\"__2 _201\"></span>emporary difference aris<span class=\"__2 _201\"></span>es from the initial recognition o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the transaction, aff<span class=\"__2 _201\"></span>ects neither the accounting profit nor tax<span class=\"__2 _201\"></span>able profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f deductible temporary differ<span class=\"__2 _201\"></span>ences associate with investments in subsidiaries, ass<span class=\"__2 _201\"></span>ociate and inter<span class=\"__2 _201\"></span>est in joint ventures, def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised only to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is probable that the t<span class=\"__2 _201\"></span>emporary differences will r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>e in the for<span class=\"__2 _201\"></span>eseeable future and taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be utilised. The carrying amount of deferr<span class=\"__2 _201\"></span>ed tax assets is r<span class=\"__2 _201\"></span>eviewed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and r<span class=\"__2 _201\"></span>educed to the extent that it is no longer probable that sufficient futur<span class=\"__2 _201\"></span>e taxable pr<span class=\"__2 _201\"></span>ofit will be available t<span class=\"__2 _201\"></span>o allow all or par<span class=\"__2 _202\"></span>t of the deferr<span class=\"__2 _201\"></span>ed tax asset to be utilis<span class=\"__2 _201\"></span>ed. Unrecognised def<span class=\"__2 _201\"></span>erred tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>eassessed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed to the extent that it has become pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will allow the deferr<span class=\"__2 _201\"></span>ed tax asset to be r<span class=\"__2 _201\"></span>ecover<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and liabilities ar<span class=\"__2 _201\"></span>e measured at the tax rat<span class=\"__2 _201\"></span>es that are expect<span class=\"__2 _201\"></span>ed to apply to the y<span class=\"__2 _201\"></span>ear when the asset is r<span class=\"__2 _201\"></span>ealised or the liability is settled, based on tax rat<span class=\"__2 _201\"></span>es (and tax laws) that have been enacted or substantively enact<span class=\"__2 _201\"></span>ed at the reporting date<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax relating t<span class=\"__2 _201\"></span>o items r<span class=\"__2 _201\"></span>ecognised directly in equity is recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y and not in the income statement.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and def<span class=\"__2 _201\"></span>erred tax liabilities ar<span class=\"__2 _201\"></span>e offset, if a legally enfor<span class=\"__2 _201\"></span>ceable right exists to s<span class=\"__2 _201\"></span>et off current tax ass<span class=\"__2 _201\"></span>ets against current tax liabilities and the def<span class=\"__2 _201\"></span>erred tax<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>e to the same taxable entity and the same taxation authority<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax benefits acquired as part of a business combination, but not satisf<span class=\"__2 _202\"></span>ying the criteria f<span class=\"__2 _201\"></span>or separate recognition at that dat<span class=\"__2 _201\"></span>e, w<span class=\"__2 _201\"></span>ould be recognised subs<span class=\"__2 _201\"></span>equently if new information about facts and circumstances ar<span class=\"__2 _201\"></span>ose<span class=\"__2 _201\"></span>. The adjustment would either be treat<span class=\"__2 _201\"></span>ed as a reduction t<span class=\"__2 _201\"></span>o goodwill (as long as it does not ex<span class=\"__2 _201\"></span>ceed goodwill) if it occurr<span class=\"__2 _201\"></span>ed during the measurement period or in pr<span class=\"__2 _201\"></span>ofit or loss<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>oduction-sharing arrangements<span class=\"__2 _21f\"> </span>Accor<span class=\"__2 _201\"></span>ding to the production-sharing arr<span class=\"__2 _201\"></span>angement (PSA) in certain licences, the share of the pr<span class=\"__2 _201\"></span>ofit oil to which the government is entitled in any c<span class=\"__2 _201\"></span>alendar year in accordance with the PS<span class=\"__2 _201\"></span>A is deemed to include a portion repr<span class=\"__2 _201\"></span>esenting the corporate income tax impos<span class=\"__2 _201\"></span>ed upon and due by the Group<span class=\"__2 _201\"></span>. This amount will be paid directly b<span class=\"__2 _201\"></span>y the government on behalf of Gr<span class=\"__2 _201\"></span>oup to the appropriat<span class=\"__2 _201\"></span>e tax authorities. This por<span class=\"__2 _202\"></span>tion of income tax and re<span class=\"__2 _201\"></span>venue are pr<span class=\"__2 _201\"></span>esented s<span class=\"__2 _201\"></span>eparately in income statement. Sales tax Re<span class=\"__2 _201\"></span>venues, expenses and ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised net of the amount of sales tax e<span class=\"__2 _201\"></span>xcept: Sales tax is recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of acquisition of the ass<span class=\"__2 _201\"></span>et or as par<span class=\"__2 _202\"></span>t of the expens<span class=\"__2 _201\"></span>e item as applicable if the sales tax incurr<span class=\"__2 _201\"></span>ed on a purchase o<span class=\"__2 _201\"></span>f assets or services is not recov<span class=\"__2 _201\"></span>erable from taxation authorities.<span class=\"__2 _21f\"> </span>Receiv<span class=\"__2 _201\"></span>ables and payables that ar<span class=\"__2 _201\"></span>e stated with the amount of sales tax included. The net amount of sales tax r<span class=\"__2 _201\"></span>ecoverable fr<span class=\"__2 _201\"></span>om, or payable to<span class=\"__2 _201\"></span>, taxation authorities is included as part of receiv<span class=\"__2 _201\"></span>ables or payables in the statement o<span class=\"__2 _201\"></span>f financial position<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.10. <span class=\"__2 _201\"></span>Revenue recognition Re<span class=\"__2 _201\"></span>venue fr<span class=\"__2 _201\"></span>om petroleum pr<span class=\"__2 _201\"></span>oducts<span class=\"__2 _21f\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of crude oil is r<span class=\"__2 _201\"></span>ecognised when a cust<span class=\"__2 _201\"></span>omer obtains control (\u201csales\u201d or \u201clifting\u201d method), normally this is when title passes at point of deliv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Re<span class=\"__2 _201\"></span>venues from pr<span class=\"__2 _201\"></span>oduction of oil properties ar<span class=\"__2 _201\"></span>e recognised bas<span class=\"__2 _201\"></span>ed on actual volumes lif<span class=\"__2 _202\"></span>ted and s<span class=\"__2 _201\"></span>old to customers during the period. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold mor<span class=\"__2 _201\"></span>e than the ownership inter<span class=\"__2 _201\"></span>est, an accrual is recognised f<span class=\"__2 _201\"></span>or the cost of the overlift. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold less than the owner<span class=\"__2 _201\"></span>ship interest, costs ar<span class=\"__2 _201\"></span>e deferr<span class=\"__2 _201\"></span>ed for the underlift. Overlift and underlif<span class=\"__2 _202\"></span>t on the Consolidat<span class=\"__2 _201\"></span>ed statement of financial position date are v<span class=\"__2 _201\"></span>alued at production costs. Lifting imbalances are a part of the operating cy<span class=\"__2 _201\"></span>cle and as such classified as other curr<span class=\"__2 _201\"></span>ent liabilities/assets. Under a pr<span class=\"__2 _201\"></span>oduction sharing contract, where the gr<span class=\"__2 _201\"></span>oup is requir<span class=\"__2 _201\"></span>ed to pay pr<span class=\"__2 _201\"></span>ofit oil tax on pr<span class=\"__2 _201\"></span>oduction of crude oil, such payment can either be settled (i) in kind (wher<span class=\"__2 _201\"></span>e the government lift the crude it is entitled to<span class=\"__2 _201\"></span>); or (ii) in cash (where the Gr<span class=\"__2 _201\"></span>oup sells the crude and pays the tax<span class=\"__2 _201\"></span>es in cash). The group pr<span class=\"__2 _201\"></span>esents a gr<span class=\"__2 _201\"></span>oss-up of the pro<span class=\"__2 _201\"></span>fit oil tax as an income tax expense with a corresponding incr<span class=\"__2 _201\"></span>ease in oil and gas r<span class=\"__2 _201\"></span>evenues.<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income and financial instruments measured at amortised cost<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income is recognis<span class=\"__2 _201\"></span>ed on an accruals basis. For all financial instruments measured at amortised cost and inter<span class=\"__2 _201\"></span>est<span class=\"__2 _201\"></span>-bearing financial assets measured at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit and loss, inter<span class=\"__2 _201\"></span>est income or expens<span class=\"__2 _201\"></span>e is recor<span class=\"__2 _201\"></span>ded using the effective inter<span class=\"__2 _201\"></span>est rate (EIR), which is the r<span class=\"__2 _201\"></span>ate that exactly dis<span class=\"__2 _201\"></span>counts the estimated futur<span class=\"__2 _201\"></span>e cash payments or r<span class=\"__2 _201\"></span>eceipts through the e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f the financial instrument or a shorter period, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, to the net carrying amount of the financial asset or liability<span class=\"__2 _201\"></span>. Int<span class=\"__2 _201\"></span>erest re<span class=\"__2 _201\"></span>venue is included in finance income in income statement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.11. <span class=\"__2 _201\"></span>Inventories<span class=\"__2 _21f\"> </span>Invent<span class=\"__2 _201\"></span>ories, consisting of crude oil, and drilling and maintenance materials, ar<span class=\"__2 _201\"></span>e stated at the lo<span class=\"__2 _201\"></span>wer of cost and net realisable v<span class=\"__2 _201\"></span>alue. Costs compris<span class=\"__2 _201\"></span>e costs of purchas<span class=\"__2 _201\"></span>e, costs of conv<span class=\"__2 _201\"></span>ersion and other costs incurred in bringing the in<span class=\"__2 _201\"></span>ventories to their pr<span class=\"__2 _201\"></span>esent location and condition. W<span class=\"__2 _201\"></span>eighted a<span class=\"__2 _201\"></span>verage cost is used t<span class=\"__2 _201\"></span>o determine the cost of or<span class=\"__2 _201\"></span>dinarily inter<span class=\"__2 _201\"></span>-changeable items.<span class=\"__2 _21f\"> </span>Note 2.4.12. <span class=\"__2 _201\"></span>Share-based payment transactions<span class=\"__2 _21f\"> </span>Employees (including s<span class=\"__2 _201\"></span>enior executiv<span class=\"__2 _201\"></span>es) of the Group may r<span class=\"__2 _201\"></span>eceive r<span class=\"__2 _201\"></span>emuneration in the form of share-bas<span class=\"__2 _201\"></span>ed payment transactions, whereb<span class=\"__2 _201\"></span>y employees render s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices as consideration for equity instruments (equity-settled tr<span class=\"__2 _201\"></span>ansactions).<span class=\"__2 _21f\"> </span>Equity-settled tr<span class=\"__2 _201\"></span>ansactions<span class=\"__2 _21f\"> </span>The cost of equity-settled transactions is r<span class=\"__2 _201\"></span>ecognised, together with a corr<span class=\"__2 _201\"></span>esponding increas<span class=\"__2 _201\"></span>e in additional paid in capital r<span class=\"__2 _201\"></span>eserve in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, ov<span class=\"__2 _201\"></span>er the period in which the per<span class=\"__2 _202\"></span>formance and/<span class=\"__2 _204\"></span>or ser<span class=\"__2 _202\"></span>vice conditions are fulfilled. The cumulativ<span class=\"__2 _201\"></span>e expense r<span class=\"__2 _201\"></span>ecognised for equity-settled tr<span class=\"__2 _201\"></span>ansactions at each reporting date until the v<span class=\"__2 _201\"></span>esting date reflects the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent t<span class=\"__2 _201\"></span>o which the vesting period has expir<span class=\"__2 _201\"></span>ed and the Group<span class=\"__2 _201\"></span>\u2019s best estimate of the number of equity instruments that will ultimately vest. The income statement e<span class=\"__2 _201\"></span>xpense or credit f<span class=\"__2 _201\"></span>or a period repr<span class=\"__2 _201\"></span>esents the movement in cumulativ<span class=\"__2 _201\"></span>e expense r<span class=\"__2 _201\"></span>ecognised as at the beginning and end of that period and is r<span class=\"__2 _201\"></span>ecognised in share-based pa<span class=\"__2 _201\"></span>yments expense<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>No expens<span class=\"__2 _201\"></span>e is recognised f<span class=\"__2 _201\"></span>or awards that do not ultimat<span class=\"__2 _201\"></span>ely vest, ex<span class=\"__2 _201\"></span>cept for equity-settled transactions for which v<span class=\"__2 _201\"></span>esting are conditional upon a market or non-<span class=\"__2 _201\"></span>vesting condition. These ar<span class=\"__2 _201\"></span>e treated as v<span class=\"__2 _201\"></span>esting irrespectiv<span class=\"__2 _201\"></span>e of whether or not the market or non-<span class=\"__2 _201\"></span>vesting condition is satisfied, provided that all o<span class=\"__2 _201\"></span>ther performance and/<span class=\"__2 _201\"></span>or service conditions are satisfied.<span class=\"__2 _21f\"> </span>When the terms of an equity-s<span class=\"__2 _201\"></span>ettled transaction award ar<span class=\"__2 _201\"></span>e modified, the minimum expense r<span class=\"__2 _201\"></span>ecognised is the expens<span class=\"__2 _201\"></span>e as if the terms had not been modified, if the original terms o<span class=\"__2 _201\"></span>f the award ar<span class=\"__2 _201\"></span>e met<span class=\"__2 _202\"></span>. An additional expens<span class=\"__2 _201\"></span>e is recognised f<span class=\"__2 _201\"></span>or any modification that incr<span class=\"__2 _201\"></span>eases the total f<span class=\"__2 _201\"></span>air value of the shar<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>based payment tr<span class=\"__2 _201\"></span>ansaction or is other<span class=\"__2 _202\"></span>wise beneficial to the emplo<span class=\"__2 _201\"></span>yee as measured at the dat<span class=\"__2 _201\"></span>e of modification. When an equity-settled awar<span class=\"__2 _201\"></span>d is cancelled, it is treat<span class=\"__2 _201\"></span>ed as if it vested on the date o<span class=\"__2 _201\"></span>f cancellation, and any expens<span class=\"__2 _201\"></span>e not yet recognis<span class=\"__2 _201\"></span>ed for the awar<span class=\"__2 _201\"></span>d is recognised immediat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>. This includes any awar<span class=\"__2 _201\"></span>d where non-<span class=\"__2 _21f\"> </span>vesting conditions within the contr<span class=\"__2 _201\"></span>ol of either the entity or the employee are not met. How<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, if a new award is substitut<span class=\"__2 _201\"></span>ed for the cancelled awar<span class=\"__2 _201\"></span>d and designated as a r<span class=\"__2 _201\"></span>eplacement award on the dat<span class=\"__2 _201\"></span>e that it is granted, the c<span class=\"__2 _201\"></span>ancelled and new awards ar<span class=\"__2 _201\"></span>e treat<span class=\"__2 _201\"></span>ed as if they wer<span class=\"__2 _201\"></span>e a modification of the original awar<span class=\"__2 _201\"></span>d, as described in the pr<span class=\"__2 _201\"></span>evious paragraph.<span class=\"__2 _21f\"> </span>The dilutive eff<span class=\"__2 _201\"></span>ect of outstanding options is reflect<span class=\"__2 _201\"></span>ed as additional share dilution in the computation of diluted earnings per shar<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span>Note 2.4.13. <span class=\"__2 _201\"></span>Impairment of non-oil and gas interests<span class=\"__2 _21f\"> </span>Non-financial assets<span class=\"__2 _21f\"> </span>Assets that ar<span class=\"__2 _201\"></span>e subject to amortisation or depreciation ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for impairment whenever e<span class=\"__2 _201\"></span>vents or changes in circumstances indic<span class=\"__2 _201\"></span>ate that the carrying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. Goodwill is assessed f<span class=\"__2 _201\"></span>or impairment on an annual basis. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the asset\u2019s carrying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The recover<span class=\"__2 _201\"></span>able amount is the higher of an asset\u2019s fair v<span class=\"__2 _201\"></span>alue less costs to sell and v<span class=\"__2 _201\"></span>alue in use. In ass<span class=\"__2 _201\"></span>essing value in use<span class=\"__2 _201\"></span>, the estimated future cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risk<span class=\"__2 _201\"></span>s specific to the asset. For the purposes o<span class=\"__2 _201\"></span>f assessing impairment, assets ar<span class=\"__2 _201\"></span>e grouped at the low<span class=\"__2 _201\"></span>est levels for which ther<span class=\"__2 _201\"></span>e are s<span class=\"__2 _201\"></span>eparately identifiable cash inflows (<span class=\"__2 _201\"></span>cash-generating units). Non-financial assets that wer<span class=\"__2 _201\"></span>e pre<span class=\"__2 _201\"></span>viously impaired ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for possible re<span class=\"__2 _201\"></span>versal of the impairment at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date<span class=\"__2 _201\"></span>. An assessment is made at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date t<span class=\"__2 _201\"></span>o determine whether there is an indic<span class=\"__2 _201\"></span>ation that pre<span class=\"__2 _201\"></span>viously recognised impairment loss<span class=\"__2 _201\"></span>es may no longer exist or may hav<span class=\"__2 _201\"></span>e decreased.  If such indic<span class=\"__2 _201\"></span>ation exists, the ass<span class=\"__2 _201\"></span>et\u2019s recover<span class=\"__2 _201\"></span>able amount is estimated.  A pre<span class=\"__2 _201\"></span>viously recognised impairment loss is r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed only if there has been a change in the assump<span class=\"__2 _201\"></span>tions used to det<span class=\"__2 _201\"></span>ermine the asset\u2019s recov<span class=\"__2 _201\"></span>erable amount since the last impairment loss was recognis<span class=\"__2 _201\"></span>ed. If that is the case<span class=\"__2 _201\"></span>, the carrying amount of the asset is increas<span class=\"__2 _201\"></span>ed to its r<span class=\"__2 _201\"></span>ecoverable amount. That increas<span class=\"__2 _201\"></span>ed amount cannot ex<span class=\"__2 _201\"></span>ceed the carrying amount that would hav<span class=\"__2 _201\"></span>e been determined, net of depr<span class=\"__2 _201\"></span>eciation, had no impairment loss been recognised f<span class=\"__2 _201\"></span>or the asset in prior year<span class=\"__2 _201\"></span>s. Such a rever<span class=\"__2 _201\"></span>sal is recognised in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. After such a r<span class=\"__2 _201\"></span>eversal the depreciation char<span class=\"__2 _201\"></span>ge is adjusted in futur<span class=\"__2 _201\"></span>e periods to allocat<span class=\"__2 _201\"></span>e the asset\u2019s re<span class=\"__2 _201\"></span>vised carrying amount<span class=\"__2 _202\"></span>, less any residual v<span class=\"__2 _201\"></span>alue, on a syst<span class=\"__2 _201\"></span>ematic basis over its r<span class=\"__2 _201\"></span>emaining useful life<span class=\"__2 _201\"></span>. Financial ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span>Assets carried at amortised cost<span class=\"__2 _21f\"> </span>If there is objectiv<span class=\"__2 _201\"></span>e evidence that an impairment loss on assets carried at amortised cost has been incurred, the amount o<span class=\"__2 _201\"></span>f the loss is measured as the diff<span class=\"__2 _201\"></span>erence between the assets\u2019 carrying amount and the pres<span class=\"__2 _201\"></span>ent value of estimated futur<span class=\"__2 _201\"></span>e cash flows (<span class=\"__2 _201\"></span>ex<span class=\"__2 _201\"></span>cluding future e<span class=\"__2 _201\"></span>xpected credit loss<span class=\"__2 _201\"></span>es that have not been incurred) dis<span class=\"__2 _201\"></span>counted at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate (i.<span class=\"__2 _201\"></span>e. the eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate comput<span class=\"__2 _201\"></span>ed at initial recognition). The c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount of the asset is r<span class=\"__2 _201\"></span>educed through use of an allowance account. The amount of the loss shall be r<span class=\"__2 _201\"></span>ecognised in the income statement.<span class=\"__2 _21f\"> </span>If<span class=\"__2 _201\"></span>, in a subsequent period, the amount of the impairment loss decr<span class=\"__2 _201\"></span>eases and the decreas<span class=\"__2 _201\"></span>e can be relat<span class=\"__2 _201\"></span>ed objectively to an ev<span class=\"__2 _201\"></span>ent occurring af<span class=\"__2 _202\"></span>ter the impairment was r<span class=\"__2 _201\"></span>ecognised, the pre<span class=\"__2 _201\"></span>viously recognised impairment loss is re<span class=\"__2 _201\"></span>versed, t<span class=\"__2 _201\"></span>o the extent that the carrying value of the asset does not e<span class=\"__2 _201\"></span>xceed its amortised cost at the rev<span class=\"__2 _201\"></span>ersal date<span class=\"__2 _201\"></span>, any subsequent r<span class=\"__2 _201\"></span>eversal of an impairment loss is r<span class=\"__2 _201\"></span>ecognised in the income statement<span class=\"__2 _21f\"> </span>Note 2.4.14. <span class=\"__2 _201\"></span>Current versus non-current classification<span class=\"__2 _21f\"> </span>The Group pr<span class=\"__2 _201\"></span>esents assets and liabilities in the stat<span class=\"__2 _201\"></span>ement of financial position based on curr<span class=\"__2 _201\"></span>ent<span class=\"__2 _202\"></span>/non-<span class=\"__2 _21f\"> </span>current classific<span class=\"__2 _201\"></span>ation. An asset is current when it is either:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Expected to be r<span class=\"__2 _201\"></span>ealised or int<span class=\"__2 _201\"></span>ended to be sold or consumed in the normal operating cy<span class=\"__2 _201\"></span>cle<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Held primarily for the purpos<span class=\"__2 _201\"></span>e of trading<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Expected to be r<span class=\"__2 _201\"></span>ealised within 12 months after the r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Cash or cash equivalent unless r<span class=\"__2 _201\"></span>estricted fr<span class=\"__2 _201\"></span>om being ex<span class=\"__2 _201\"></span>changed or used to s<span class=\"__2 _201\"></span>ettle a liabilit<span class=\"__2 _202\"></span>y for at least 12 months after the reporting period<span class=\"__2 _21f\"> </span>All other assets ar<span class=\"__2 _201\"></span>e classified as non-current.<span class=\"__2 _21f\"> </span>A liability is current when either:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>It is expect<span class=\"__2 _201\"></span>ed to be settled in the normal operating c<span class=\"__2 _201\"></span>ycle<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>It is held primarily for the purpos<span class=\"__2 _201\"></span>e of trading<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>It is due to be s<span class=\"__2 _201\"></span>ettled within 12 months af<span class=\"__2 _202\"></span>ter the r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>There is no unconditional right t<span class=\"__2 _201\"></span>o defer the settlement o<span class=\"__2 _201\"></span>f the liabilit<span class=\"__2 _202\"></span>y for at least 12 months after the reporting period<span class=\"__2 _21f\"> </span>The Group classifies all o<span class=\"__2 _201\"></span>ther liabilities as non-<span class=\"__2 _202\"></span>current. Def<span class=\"__2 _201\"></span>erred tax assets and liabilities ar<span class=\"__2 _201\"></span>e classified as non-current assets and liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "The consolidat<span class=\"__2 _201\"></span>ed financial statements are pr<span class=\"__2 _201\"></span>esented in USD<span class=\"__2 _201\"></span>, which is the functional curr<span class=\"__2 _201\"></span>ency of Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA. The amounts in these financial statements ha<span class=\"__2 _201\"></span>ve been rounded t<span class=\"__2 _201\"></span>o the nearest USD thousand unless otherwise stated.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "Note 2.1. <span class=\"__2 _ee_1\"> </span>Changes in significant acc<span class=\"__2 _201\"></span>ounting policies<span class=\"__2 _21f\"> </span>Standards, amendments t<span class=\"__2 _201\"></span>o standards, and interpr<span class=\"__2 _201\"></span>etations of standar<span class=\"__2 _201\"></span>ds, issued but not yet effectiv<span class=\"__2 _201\"></span>e, ar<span class=\"__2 _201\"></span>e either not expect<span class=\"__2 _201\"></span>ed to materially impact the C<span class=\"__2 _201\"></span>ompany\u2019s consolidated financial statements, or ar<span class=\"__2 _201\"></span>e not expect<span class=\"__2 _201\"></span>ed to be rele<span class=\"__2 _201\"></span>vant to the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>'s consolidated financial stat<span class=\"__2 _201\"></span>ements upon adoption<span class=\"__2 _21f\"> </span>Note 2.5. <span class=\"__2 _ee_1\"> </span>New and amended standar<span class=\"__2 _201\"></span>ds and interpr<span class=\"__2 _201\"></span>etations<span class=\"__2 _21f\"> </span>No standard amendments or int<span class=\"__2 _201\"></span>erpretations of standar<span class=\"__2 _201\"></span>ds effectiv<span class=\"__2 _201\"></span>e as of 1 Januar<span class=\"__2 _202\"></span>y 2025 and adopted b<span class=\"__2 _201\"></span>y Panor<span class=\"__2 _201\"></span>o, w<span class=\"__2 _201\"></span>ere material t<span class=\"__2 _201\"></span>o the Group\u2019s C<span class=\"__2 _201\"></span>onsolidated financial statements upon adop<span class=\"__2 _201\"></span>tion.<span class=\"__2 _21f\"> </span>Note 2.6. <span class=\"__2 _ee_1\"> </span>Standards issued but not y<span class=\"__2 _201\"></span>et effectiv<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>In April 2024, the IASB issued IFRS 18, which will r<span class=\"__2 _201\"></span>eplace IAS 1 effective fr<span class=\"__2 _201\"></span>om 1 January 2027. The new standard intr<span class=\"__2 _201\"></span>oduces sev<span class=\"__2 _201\"></span>eral key r<span class=\"__2 _201\"></span>equirements:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Entities must classif<span class=\"__2 _202\"></span>y all income and expens<span class=\"__2 _201\"></span>es into five cat<span class=\"__2 _201\"></span>egories in the Consolidated Stat<span class=\"__2 _201\"></span>ement of Income: operating<span class=\"__2 _201\"></span>, investing, financing, income tax<span class=\"__2 _201\"></span>es, and discontinued operations.<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>A newly-defined operating pr<span class=\"__2 _201\"></span>ofit subto<span class=\"__2 _201\"></span>tal must be present<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Management<span class=\"__2 _201\"></span>-defined per<span class=\"__2 _202\"></span>formance measures (MP<span class=\"__2 _201\"></span>Ms) are to be dis<span class=\"__2 _201\"></span>closed in a single note t<span class=\"__2 _201\"></span>o the financial statements.<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Enhanced guidance for aggr<span class=\"__2 _201\"></span>egating and disaggregating inf<span class=\"__2 _201\"></span>ormation in financial statements.<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Additionally<span class=\"__2 _204\"></span>, entities are r<span class=\"__2 _201\"></span>equired to us<span class=\"__2 _201\"></span>e the operating pro<span class=\"__2 _201\"></span>fit subtotal as the starting point for the Consolidat<span class=\"__2 _201\"></span>ed Statement of Cash Flo<span class=\"__2 _201\"></span>ws when presenting c<span class=\"__2 _201\"></span>ash flows provided b<span class=\"__2 _201\"></span>y operating activities under the indirect method.<span class=\"__2 _21f\"> </span>IFRS 18 applies retr<span class=\"__2 _201\"></span>ospectively and allows f<span class=\"__2 _201\"></span>or earlier application if disclos<span class=\"__2 _201\"></span>ed. The Group is continuing to  ev<span class=\"__2 _201\"></span>aluate the impact of IFRS 18 on its financial stat<span class=\"__2 _201\"></span>ements, including potential changes to the classification of income and e<span class=\"__2 _201\"></span>xpenses, pres<span class=\"__2 _201\"></span>entation subtotals, and r<span class=\"__2 _201\"></span>elated not<span class=\"__2 _201\"></span>e disclosures. The Gr<span class=\"__2 _201\"></span>oup does not curr<span class=\"__2 _201\"></span>ently expect IFRS 18 to hav<span class=\"__2 _201\"></span>e a material impact on total compr<span class=\"__2 _201\"></span>ehensive income or equity but anticipates pr<span class=\"__2 _201\"></span>esentation and disclosur<span class=\"__2 _201\"></span>e changes will be significant.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "Note 2.1. <span class=\"__2 _ee_1\"> </span>Changes in significant acc<span class=\"__2 _201\"></span>ounting policies<span class=\"__2 _21f\"> </span>Standards, amendments t<span class=\"__2 _201\"></span>o standards, and interpr<span class=\"__2 _201\"></span>etations of standar<span class=\"__2 _201\"></span>ds, issued but not yet effectiv<span class=\"__2 _201\"></span>e, ar<span class=\"__2 _201\"></span>e either not expect<span class=\"__2 _201\"></span>ed to materially impact the C<span class=\"__2 _201\"></span>ompany\u2019s consolidated financial statements, or ar<span class=\"__2 _201\"></span>e not expect<span class=\"__2 _201\"></span>ed to be rele<span class=\"__2 _201\"></span>vant to the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>'s consolidated financial stat<span class=\"__2 _201\"></span>ements upon adoption<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd4\">Note 2.5. <span class=\"__2 _ee_1\"> </span>New and amended standar<span class=\"__2 _201\"></span>ds and interpr<span class=\"__2 _201\"></span>etations<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd5\">No standard amendments or int<span class=\"__2 _201\"></span>erpretations of standar<span class=\"__2 _201\"></span>ds effectiv<span class=\"__2 _201\"></span>e as of 1 Januar<span class=\"__2 _202\"></span>y 2025 and adopted b<span class=\"__2 _201\"></span>y </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd6\">Panor<span class=\"__2 _201\"></span>o, w<span class=\"__2 _201\"></span>ere material t<span class=\"__2 _201\"></span>o the Group\u2019s C<span class=\"__2 _201\"></span>onsolidated financial statements upon adop<span class=\"__2 _201\"></span>tion.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd7\">Note 2.6. <span class=\"__2 _ee_1\"> </span>Standards issued but not y<span class=\"__2 _201\"></span>et effectiv<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd8\">In April 2024, the IASB issued IFRS 18, which will r<span class=\"__2 _201\"></span>eplace IAS 1 effective fr<span class=\"__2 _201\"></span>om 1 January 2027. The new </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd9\">standard intr<span class=\"__2 _201\"></span>oduces sev<span class=\"__2 _201\"></span>eral key r<span class=\"__2 _201\"></span>equirements:<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsda\">\u2022 <span class=\"__2 _c_2\"> </span>Entities must classif<span class=\"__2 _202\"></span>y all income and expens<span class=\"__2 _201\"></span>es into five cat<span class=\"__2 _201\"></span>egories in the Consolidated Stat<span class=\"__2 _201\"></span>ement of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsdb\">Income: operating<span class=\"__2 _201\"></span>, investing, financing, income tax<span class=\"__2 _201\"></span>es, and discontinued operations.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsdc\">\u2022 <span class=\"__2 _c_2\"> </span>A newly-defined operating pr<span class=\"__2 _201\"></span>ofit subto<span class=\"__2 _201\"></span>tal must be present<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsdd\">\u2022 <span class=\"__2 _c_2\"> </span>Management<span class=\"__2 _201\"></span>-defined per<span class=\"__2 _202\"></span>formance measures (MP<span class=\"__2 _201\"></span>Ms) are to be dis<span class=\"__2 _201\"></span>closed in a single note t<span class=\"__2 _201\"></span>o the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsde\">financial statements.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsdf\">\u2022 <span class=\"__2 _c_2\"> </span>Enhanced guidance for aggr<span class=\"__2 _201\"></span>egating and disaggregating inf<span class=\"__2 _201\"></span>ormation in financial statements.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse0\">\u2022 <span class=\"__2 _c_2\"> </span>Additionally<span class=\"__2 _204\"></span>, entities are r<span class=\"__2 _201\"></span>equired to us<span class=\"__2 _201\"></span>e the operating pro<span class=\"__2 _201\"></span>fit subtotal as the starting point for the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse1\">Consolidat<span class=\"__2 _201\"></span>ed Statement of Cash Flo<span class=\"__2 _201\"></span>ws when presenting c<span class=\"__2 _201\"></span>ash flows provided b<span class=\"__2 _201\"></span>y operating activities </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse2\">under the indirect method.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse3\">IFRS 18 applies retr<span class=\"__2 _201\"></span>ospectively and allows f<span class=\"__2 _201\"></span>or earlier application if disclos<span class=\"__2 _201\"></span>ed. The Group is continuing </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse4\">to  ev<span class=\"__2 _201\"></span>aluate the impact of IFRS 18 on its financial stat<span class=\"__2 _201\"></span>ements, including potential changes to the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse5\">classification of income and e<span class=\"__2 _201\"></span>xpenses, pres<span class=\"__2 _201\"></span>entation subtotals, and r<span class=\"__2 _201\"></span>elated not<span class=\"__2 _201\"></span>e disclosures. The Gr<span class=\"__2 _201\"></span>oup </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse6\">does not curr<span class=\"__2 _201\"></span>ently expect IFRS 18 to hav<span class=\"__2 _201\"></span>e a material impact on total compr<span class=\"__2 _201\"></span>ehensive income or equity </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse7\">but anticipates pr<span class=\"__2 _201\"></span>esentation and disclosur<span class=\"__2 _201\"></span>e changes will be significant.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "Note 2.2. <span class=\"__2 _ee_1\"> </span>Basis of consolidation<span class=\"__2 _21f\"> </span>The consolidat<span class=\"__2 _201\"></span>ed financial statements include Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA and its subsidiaries as of 31 December for each y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>. Subsidiaries are fully cons<span class=\"__2 _201\"></span>olidated fr<span class=\"__2 _201\"></span>om the date of acquisition, being the date on which the Gr<span class=\"__2 _201\"></span>oup obtains contr<span class=\"__2 _201\"></span>ol, and continue to be consolidat<span class=\"__2 _201\"></span>ed until the date that such control ceas<span class=\"__2 _201\"></span>es.<span class=\"__2 _21f\"> </span>The financial statements of the subsidiaries ar<span class=\"__2 _201\"></span>e prepar<span class=\"__2 _201\"></span>ed for the same r<span class=\"__2 _201\"></span>eporting period as the parent company<span class=\"__2 _204\"></span>, using consistent accounting policies.<span class=\"__2 _21f\"> </span>All intra-group balances, tr<span class=\"__2 _201\"></span>ansactions and unrealised gains and loss<span class=\"__2 _201\"></span>es resulting fr<span class=\"__2 _201\"></span>om intra-group transactions and dividends ar<span class=\"__2 _201\"></span>e eliminated in ful<span class=\"__2 _21f\"> </span>l.<span class=\"__2 _21f\"> </span>Non-controlling int<span class=\"__2 _201\"></span>erests in subsidiaries ar<span class=\"__2 _201\"></span>e identified separately fr<span class=\"__2 _201\"></span>om the Group\u2019s equity ther<span class=\"__2 _201\"></span>ein. T<span class=\"__2 _207\"></span>otal comprehensiv<span class=\"__2 _201\"></span>e income is attributed to non-contr<span class=\"__2 _201\"></span>olling interests e<span class=\"__2 _201\"></span>ven if this results in the non-controlling inter<span class=\"__2 _201\"></span>ests having a deficit balance.<span class=\"__2 _21f\"> </span>A change in the ownership int<span class=\"__2 _201\"></span>erest of a subsidiary<span class=\"__2 _201\"></span>, without a loss of contr<span class=\"__2 _201\"></span>ol, is accounted f<span class=\"__2 _201\"></span>or as an equit<span class=\"__2 _202\"></span>y transaction. If the Gr<span class=\"__2 _201\"></span>oup loses control o<span class=\"__2 _201\"></span>ver a subsidiar<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, it:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the assets (including goodwill) and liabilities of the subsidiary<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the carrying amount of any non-controlling inter<span class=\"__2 _201\"></span>est (NCI)<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the cumulative translation differ<span class=\"__2 _201\"></span>ences recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of the consider<span class=\"__2 _201\"></span>ation received<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of an<span class=\"__2 _201\"></span>y investment retained<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es any surplus or deficit in pro<span class=\"__2 _201\"></span>fit or loss<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>reclassifies the par<span class=\"__2 _201\"></span>ent\u2019s share o<span class=\"__2 _201\"></span>f components previously r<span class=\"__2 _201\"></span>ecognised in other compr<span class=\"__2 _201\"></span>ehensive income to pr<span class=\"__2 _201\"></span>ofit or loss or retained earnings, as appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The purchas<span class=\"__2 _201\"></span>e method of accounting is applied for business combinations. The cost of the acquisition is measured as the aggr<span class=\"__2 _201\"></span>egate of the f<span class=\"__2 _201\"></span>air values, at the date of e<span class=\"__2 _201\"></span>xchange<span class=\"__2 _201\"></span>, of assets given, liabilities incurr<span class=\"__2 _201\"></span>ed or assumed, and equity instruments issued by the acquirer<span class=\"__2 _204\"></span>, in exchange f<span class=\"__2 _201\"></span>or control o<span class=\"__2 _201\"></span>f the acquirer<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>If the initial accounting for a business combination c<span class=\"__2 _201\"></span>an only be determined pro<span class=\"__2 _201\"></span>visionally<span class=\"__2 _201\"></span>, then pro<span class=\"__2 _201\"></span>visional values ar<span class=\"__2 _201\"></span>e used. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, these pr<span class=\"__2 _201\"></span>ovisional values may be adjust<span class=\"__2 _201\"></span>ed within 12 months from the date o<span class=\"__2 _201\"></span>f the combination<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "The consolidat<span class=\"__2 _201\"></span>ed financial statements include Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA and its subsidiaries as of 31 December for each y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>. Subsidiaries are fully cons<span class=\"__2 _201\"></span>olidated fr<span class=\"__2 _201\"></span>om the date of acquisition, being the date on which the Gr<span class=\"__2 _201\"></span>oup obtains contr<span class=\"__2 _201\"></span>ol, and continue to be consolidat<span class=\"__2 _201\"></span>ed until the date that such control ceas<span class=\"__2 _201\"></span>es.<span class=\"__2 _21f\"> </span>The financial statements of the subsidiaries ar<span class=\"__2 _201\"></span>e prepar<span class=\"__2 _201\"></span>ed for the same r<span class=\"__2 _201\"></span>eporting period as the parent company<span class=\"__2 _204\"></span>, using consistent accounting policies.<span class=\"__2 _21f\"> </span>All intra-group balances, tr<span class=\"__2 _201\"></span>ansactions and unrealised gains and loss<span class=\"__2 _201\"></span>es resulting fr<span class=\"__2 _201\"></span>om intra-group transactions and dividends ar<span class=\"__2 _201\"></span>e eliminated in ful<span class=\"__2 _21f\"> </span>Note 23: <span class=\"ff1_2 ws11_2\">Subsidiaries </span>Details of the Gr<span class=\"__2 _201\"></span>oup\u2019s subsidiaries as of 31 December 2025 are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span><table class=\"s w229 h7c\" id=\"_322a07ba-e58b-4a31-b590-e21bab629ec0\"><tr><td></td><td class=\"t_2 m0_2 x668 h2_2 yf00 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Place of </td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x669 h2_2 yf01 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">incorporation and </td><td class=\"t_2 m0_2 x597 h2_2 yf01 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Ownership inter<span class=\"__2 _201\"></span>est &amp; </td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yf02 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Subsidiary<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x66a h2_2 yf02 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">ownership<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x66b h2_2 yf02 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">voting po<span class=\"__2 _201\"></span>wer<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yf03 w22a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy do Br<span class=\"__2 _201\"></span>asil Ltda<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66c yf03 w22b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Brazil<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66d yf03 w1fc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf04 w22c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66e yf04 w22d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66f yf04 w1fc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf05 w22e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Afric<span class=\"__2 _201\"></span>an Energy Equity Res<span class=\"__2 _201\"></span>ources Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x670 yf05 w22d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x671 yf05 w206 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf06 w22f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o 2B Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x672 yf06 w22d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x607 yf06 w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf07 w230 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o EG Exploration Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x673 yf07 w22d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x674 yf07 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf08 w231 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum (Holding) C<span class=\"__2 _202\"></span>yprus Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x675 yf08 w232 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cyprus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x676 yf08 w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf09 w233 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum Holding B.<span class=\"__2 _204\"></span>V<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x677 yf09 w234 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Netherlands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x678 yf09 w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0a w235 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum Gabon B.<span class=\"__2 _204\"></span>V<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x27d yf0a w234 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Netherlands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x679 yf0a w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0b w236 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy Holding B<span class=\"__2 _201\"></span>.<span class=\"__2 _204\"></span>V<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67a yf0b w234 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Netherlands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67b yf0b w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0c w162 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Equat<span class=\"__2 _201\"></span>orial Guinea Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67c yf0c w237 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Isle of Man<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66d yf0c w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0d w160 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Gabon Exploration Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67d yf0d w238 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Isle of Man<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x671 yf0d w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0e w239 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources AJE Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67e yf0e w23a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67f yf0e w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0f w23b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources Oil and Gas Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x680 yf0f w23a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x681 yf0f w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf10 w23c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Syntroleum Nigeria Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x682 yf10 w23d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yf10 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf11 w23e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">PPN S<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x683 yf11 w23d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x684 yf11 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf12 w23f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources (Ca<span class=\"__2 _201\"></span>yman Islands) Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x685 yf12 w240 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cayman Islands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x686 yf12 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf13 w241 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources (Nominees) Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x687 yf13 w240 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cayman Islands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x688 yf13 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf14 w242 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy Gabon P<span class=\"__2 _201\"></span>roduction S<span class=\"__2 _201\"></span>A<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x689 yf14 we4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68a yf14 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf15 w243 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum Oil &amp; Gas Gabon SA<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68b yf15 wcb h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x681 yf15 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf16 w244 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Sfax P<span class=\"__2 _201\"></span>etroleum Corporation A<span class=\"__2 _201\"></span>S<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68c yf16 w245 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68d yf16 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf17 w246 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>S<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68e yf17 w247 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68f yf17 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf18 w248 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o T<span class=\"__2 _207\"></span>unisia E<span class=\"__2 _202\"></span>xploration AS<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x690 yf18 w245 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x691 yf18 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf19 w249 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o T<span class=\"__2 _207\"></span>unisia Production AS<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x692 yf19 w247 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x693 yf19 w206 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf1a w24a h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o TPS Pr<span class=\"__2 _201\"></span>oduction GmbH - in liqu<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x694 yf1a w24b h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Austria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yf1a w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w24c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o TPS (UK) Production Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x695 ycf3 w22d h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x696 ycf3 w206 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "The consolidat<span class=\"__2 _201\"></span>ed financial statements include Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA and its subsidiaries as of 31 December for each y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>. Subsidiaries are fully cons<span class=\"__2 _201\"></span>olidated fr<span class=\"__2 _201\"></span>om the date of acquisition, being the date on which the Gr<span class=\"__2 _201\"></span>oup obtains contr<span class=\"__2 _201\"></span>ol, and continue to be consolidat<span class=\"__2 _201\"></span>ed until the date that such control ceas<span class=\"__2 _201\"></span>es.<span class=\"__2 _21f\"> </span>The financial statements of the subsidiaries ar<span class=\"__2 _201\"></span>e prepar<span class=\"__2 _201\"></span>ed for the same r<span class=\"__2 _201\"></span>eporting period as the parent company<span class=\"__2 _204\"></span>, using consistent accounting policies.<span class=\"__2 _21f\"> </span>All intra-group balances, tr<span class=\"__2 _201\"></span>ansactions and unrealised gains and loss<span class=\"__2 _201\"></span>es resulting fr<span class=\"__2 _201\"></span>om intra-group transactions and dividends ar<span class=\"__2 _201\"></span>e eliminated in ful<span class=\"__2 _21f\"> </span>l",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Non-controlling int<span class=\"__2 _201\"></span>erests in subsidiaries ar<span class=\"__2 _201\"></span>e identified separately fr<span class=\"__2 _201\"></span>om the Group\u2019s equity ther<span class=\"__2 _201\"></span>ein. T<span class=\"__2 _207\"></span>otal comprehensiv<span class=\"__2 _201\"></span>e income is attributed to non-contr<span class=\"__2 _201\"></span>olling interests e<span class=\"__2 _201\"></span>ven if this results in the non-controlling inter<span class=\"__2 _201\"></span>ests having a deficit balance",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Non-controlling int<span class=\"__2 _201\"></span>erests in subsidiaries ar<span class=\"__2 _201\"></span>e identified separately fr<span class=\"__2 _201\"></span>om the Group\u2019s equity ther<span class=\"__2 _201\"></span>ein. T<span class=\"__2 _207\"></span>otal comprehensiv<span class=\"__2 _201\"></span>e income is attributed to non-contr<span class=\"__2 _201\"></span>olling interests e<span class=\"__2 _201\"></span>ven if this results in the non-controlling inter<span class=\"__2 _201\"></span>ests having a deficit balance",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "A change in the ownership int<span class=\"__2 _201\"></span>erest of a subsidiary<span class=\"__2 _201\"></span>, without a loss of contr<span class=\"__2 _201\"></span>ol, is accounted f<span class=\"__2 _201\"></span>or as an equit<span class=\"__2 _202\"></span>y transaction. If the Gr<span class=\"__2 _201\"></span>oup loses control o<span class=\"__2 _201\"></span>ver a subsidiar<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, it:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the assets (including goodwill) and liabilities of the subsidiary<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the carrying amount of any non-controlling inter<span class=\"__2 _201\"></span>est (NCI)<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the cumulative translation differ<span class=\"__2 _201\"></span>ences recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of the consider<span class=\"__2 _201\"></span>ation received<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of an<span class=\"__2 _201\"></span>y investment retained<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es any surplus or deficit in pro<span class=\"__2 _201\"></span>fit or loss<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>reclassifies the par<span class=\"__2 _201\"></span>ent\u2019s share o<span class=\"__2 _201\"></span>f components previously r<span class=\"__2 _201\"></span>ecognised in other compr<span class=\"__2 _201\"></span>ehensive income to pr<span class=\"__2 _201\"></span>ofit or loss or retained earnings, as appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The purchas<span class=\"__2 _201\"></span>e method of accounting is applied for business combinations. The cost of the acquisition is measured as the aggr<span class=\"__2 _201\"></span>egate of the f<span class=\"__2 _201\"></span>air values, at the date of e<span class=\"__2 _201\"></span>xchange<span class=\"__2 _201\"></span>, of assets given, liabilities incurr<span class=\"__2 _201\"></span>ed or assumed, and equity instruments issued by the acquirer<span class=\"__2 _204\"></span>, in exchange f<span class=\"__2 _201\"></span>or control o<span class=\"__2 _201\"></span>f the acquirer<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>If the initial accounting for a business combination c<span class=\"__2 _201\"></span>an only be determined pro<span class=\"__2 _201\"></span>visionally<span class=\"__2 _201\"></span>, then pro<span class=\"__2 _201\"></span>visional values ar<span class=\"__2 _201\"></span>e used. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, these pr<span class=\"__2 _201\"></span>ovisional values may be adjust<span class=\"__2 _201\"></span>ed within 12 months from the date o<span class=\"__2 _201\"></span>f the combination<span class=\"__2 _21f\"> </span>Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "A change in the ownership int<span class=\"__2 _201\"></span>erest of a subsidiary<span class=\"__2 _201\"></span>, without a loss of contr<span class=\"__2 _201\"></span>ol, is accounted f<span class=\"__2 _201\"></span>or as an equit<span class=\"__2 _202\"></span>y transaction. If the Gr<span class=\"__2 _201\"></span>oup loses control o<span class=\"__2 _201\"></span>ver a subsidiar<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, it:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the assets (including goodwill) and liabilities of the subsidiary<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the carrying amount of any non-controlling inter<span class=\"__2 _201\"></span>est (NCI)<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the cumulative translation differ<span class=\"__2 _201\"></span>ences recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of the consider<span class=\"__2 _201\"></span>ation received<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of an<span class=\"__2 _201\"></span>y investment retained<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es any surplus or deficit in pro<span class=\"__2 _201\"></span>fit or loss<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>reclassifies the par<span class=\"__2 _201\"></span>ent\u2019s share o<span class=\"__2 _201\"></span>f components previously r<span class=\"__2 _201\"></span>ecognised in other compr<span class=\"__2 _201\"></span>ehensive income to pr<span class=\"__2 _201\"></span>ofit or loss or retained earnings, as appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The purchas<span class=\"__2 _201\"></span>e method of accounting is applied for business combinations. The cost of the acquisition is measured as the aggr<span class=\"__2 _201\"></span>egate of the f<span class=\"__2 _201\"></span>air values, at the date of e<span class=\"__2 _201\"></span>xchange<span class=\"__2 _201\"></span>, of assets given, liabilities incurr<span class=\"__2 _201\"></span>ed or assumed, and equity instruments issued by the acquirer<span class=\"__2 _204\"></span>, in exchange f<span class=\"__2 _201\"></span>or control o<span class=\"__2 _201\"></span>f the acquirer<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>If the initial accounting for a business combination c<span class=\"__2 _201\"></span>an only be determined pro<span class=\"__2 _201\"></span>visionally<span class=\"__2 _201\"></span>, then pro<span class=\"__2 _201\"></span>visional values ar<span class=\"__2 _201\"></span>e used. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, these pr<span class=\"__2 _201\"></span>ovisional values may be adjust<span class=\"__2 _201\"></span>ed within 12 months from the date o<span class=\"__2 _201\"></span>f the combination<span class=\"__2 _21f\"> </span>Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "A change in the ownership int<span class=\"__2 _201\"></span>erest of a subsidiary<span class=\"__2 _201\"></span>, without a loss of contr<span class=\"__2 _201\"></span>ol, is accounted f<span class=\"__2 _201\"></span>or as an equit<span class=\"__2 _202\"></span>y transaction. If the Gr<span class=\"__2 _201\"></span>oup loses control o<span class=\"__2 _201\"></span>ver a subsidiar<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, it:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the assets (including goodwill) and liabilities of the subsidiary<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the carrying amount of any non-controlling inter<span class=\"__2 _201\"></span>est (NCI)<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>derecognis<span class=\"__2 _201\"></span>es the cumulative translation differ<span class=\"__2 _201\"></span>ences recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of the consider<span class=\"__2 _201\"></span>ation received<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es the fair value of an<span class=\"__2 _201\"></span>y investment retained<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>recognis<span class=\"__2 _201\"></span>es any surplus or deficit in pro<span class=\"__2 _201\"></span>fit or loss<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>reclassifies the par<span class=\"__2 _201\"></span>ent\u2019s share o<span class=\"__2 _201\"></span>f components previously r<span class=\"__2 _201\"></span>ecognised in other compr<span class=\"__2 _201\"></span>ehensive income to pr<span class=\"__2 _201\"></span>ofit or loss or retained earnings, as appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The purchas<span class=\"__2 _201\"></span>e method of accounting is applied for business combinations. The cost of the acquisition is measured as the aggr<span class=\"__2 _201\"></span>egate of the f<span class=\"__2 _201\"></span>air values, at the date of e<span class=\"__2 _201\"></span>xchange<span class=\"__2 _201\"></span>, of assets given, liabilities incurr<span class=\"__2 _201\"></span>ed or assumed, and equity instruments issued by the acquirer<span class=\"__2 _204\"></span>, in exchange f<span class=\"__2 _201\"></span>or control o<span class=\"__2 _201\"></span>f the acquirer<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>If the initial accounting for a business combination c<span class=\"__2 _201\"></span>an only be determined pro<span class=\"__2 _201\"></span>visionally<span class=\"__2 _201\"></span>, then pro<span class=\"__2 _201\"></span>visional values ar<span class=\"__2 _201\"></span>e used. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, these pr<span class=\"__2 _201\"></span>ovisional values may be adjust<span class=\"__2 _201\"></span>ed within 12 months from the date o<span class=\"__2 _201\"></span>f the combination<span class=\"__2 _21f\"> </span>Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "Note 2.3. <span class=\"__2 _ee_1\"> </span>Significant acc<span class=\"__2 _201\"></span>ounting judgments, estimates and assumptions<span class=\"__2 _21f\"> </span>Note 2.3.1. <span class=\"__2 _ef_1\"></span>Estimates and assumptions<span class=\"__2 _21f\"> </span>The prepar<span class=\"__2 _201\"></span>ation of the financial statements in conf<span class=\"__2 _201\"></span>ormit<span class=\"__2 _202\"></span>y with IFRS Accounting Standards as adopt<span class=\"__2 _201\"></span>ed by the EU and applic<span class=\"__2 _201\"></span>ation of the Group\u2019s accounting policies r<span class=\"__2 _201\"></span>equire management t<span class=\"__2 _201\"></span>o make judgements, estimates and assumptions that aff<span class=\"__2 _201\"></span>ect the reported amounts of ass<span class=\"__2 _201\"></span>ets, liabilities and contingent liabilities at the date of the cons<span class=\"__2 _201\"></span>olidated financial statements and r<span class=\"__2 _201\"></span>eported amounts of re<span class=\"__2 _201\"></span>venues and expens<span class=\"__2 _201\"></span>es during the reporting period. Judgements, estimates and assumptions ar<span class=\"__2 _201\"></span>e continuously evaluat<span class=\"__2 _201\"></span>ed and are based on management\u2019s e<span class=\"__2 _201\"></span>xperience and other fact<span class=\"__2 _201\"></span>ors, including expectations of future e<span class=\"__2 _201\"></span>vents that are believ<span class=\"__2 _201\"></span>ed to be reas<span class=\"__2 _201\"></span>onable under the circumstances. How<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, actual outcomes can diff<span class=\"__2 _201\"></span>er from these estimat<span class=\"__2 _201\"></span>es.<span class=\"__2 _21f\"> </span>In particular<span class=\"__2 _201\"></span>, significant areas o<span class=\"__2 _201\"></span>f uncer<span class=\"__2 _202\"></span>taint<span class=\"__2 _202\"></span>y considered b<span class=\"__2 _201\"></span>y management in preparing the consolidat<span class=\"__2 _201\"></span>ed financial statements ar<span class=\"__2 _201\"></span>e as follows: Business combinations and goo<span class=\"__2 _201\"></span>dwill<span class=\"__2 _21f\"> </span>Acquisitions ar<span class=\"__2 _201\"></span>e accounted for as des<span class=\"__2 _201\"></span>cribed in Note 2.4.3. Business combinations and goodwill<span class=\"__2 _21f\"> </span>Significant ar<span class=\"__2 _201\"></span>eas requiring judgement, estimate and assumption t<span class=\"__2 _201\"></span>o apply to establish the appr<span class=\"__2 _201\"></span>opriate accounting treatment o<span class=\"__2 _201\"></span>f such acquisitions include fair value of contingent consideration, ass<span class=\"__2 _201\"></span>essment and appropriat<span class=\"__2 _201\"></span>e classification of assumed assets and liabilities and r<span class=\"__2 _201\"></span>ecognition of goodwill wher<span class=\"__2 _201\"></span>e fair values canno<span class=\"__2 _201\"></span>t reliably be measur<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Hydr<span class=\"__2 _201\"></span>ocarbon r<span class=\"__2 _201\"></span>eserve estimates<span class=\"__2 _21f\"> </span>Hydr<span class=\"__2 _201\"></span>ocarbon res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves are estimat<span class=\"__2 _201\"></span>es of the amounts of hydr<span class=\"__2 _201\"></span>ocarbons that can be economic<span class=\"__2 _201\"></span>ally and legally extracted fr<span class=\"__2 _201\"></span>om the Group<span class=\"__2 _201\"></span>\u2019s oil and gas properties. The Group estimat<span class=\"__2 _201\"></span>es its commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves based on inf<span class=\"__2 _201\"></span>ormation compiled by appropriat<span class=\"__2 _201\"></span>ely qualified persons r<span class=\"__2 _201\"></span>elating to the geological and technic<span class=\"__2 _201\"></span>al data on the size, depth, shape and gr<span class=\"__2 _201\"></span>ade of the hydr<span class=\"__2 _201\"></span>ocarbon body and suitable production techniques and r<span class=\"__2 _201\"></span>ecovery rates. Commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves are det<span class=\"__2 _201\"></span>ermined using estimates of oil and gas in place, r<span class=\"__2 _201\"></span>ecovery factor<span class=\"__2 _201\"></span>s and future commodity prices, the latter having an impact on the t<span class=\"__2 _201\"></span>otal amount of r<span class=\"__2 _201\"></span>ecoverable r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and the pr<span class=\"__2 _201\"></span>opor<span class=\"__2 _202\"></span>tion of the gross r<span class=\"__2 _201\"></span>eserves which are attributable t<span class=\"__2 _201\"></span>o the host government under the t<span class=\"__2 _201\"></span>erms of the Production-<span class=\"__2 _201\"></span>Sharing Agreements. Futur<span class=\"__2 _201\"></span>e development costs ar<span class=\"__2 _201\"></span>e estimated using assumptions as t<span class=\"__2 _201\"></span>o the number of wells r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o produce the commer<span class=\"__2 _201\"></span>cial reserves, the cost of such wells and ass<span class=\"__2 _201\"></span>ociated production f<span class=\"__2 _201\"></span>acilities, and other capital costs.<span class=\"__2 _21f\"> </span>The Group estimat<span class=\"__2 _201\"></span>es and reports hydr<span class=\"__2 _201\"></span>ocarbon res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves in line with the principles contained in the SPE P<span class=\"__2 _201\"></span>etroleum R<span class=\"__2 _201\"></span>esources Management R<span class=\"__2 _201\"></span>eporting S<span class=\"__2 _202\"></span>ystem (PRMS<span class=\"__2 _201\"></span>) framework and generally ob<span class=\"__2 _201\"></span>tains independent evaluations f<span class=\"__2 _201\"></span>or each asset whenever ne<span class=\"__2 _201\"></span>w information becomes available that mat<span class=\"__2 _201\"></span>erially influences the reported r<span class=\"__2 _201\"></span>esults. As the economic assumptions used may change and as additional geological inf<span class=\"__2 _201\"></span>ormation is obtained during the operation of a field, estimates o<span class=\"__2 _201\"></span>f recover<span class=\"__2 _201\"></span>able reserves may change. Such changes ma<span class=\"__2 _201\"></span>y impact the Group\u2019s r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ted financial position and r<span class=\"__2 _201\"></span>esults, which include:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>The carrying value of explor<span class=\"__2 _201\"></span>ation and evaluation assets; oil and gas pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties; property<span class=\"__2 _201\"></span>, plant and equipment; and goodwill may be aff<span class=\"__2 _201\"></span>ected due to changes in estimat<span class=\"__2 _201\"></span>ed future cash flo<span class=\"__2 _201\"></span>ws<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Depreciation and amortisation char<span class=\"__2 _201\"></span>ges in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other comprehensiv<span class=\"__2 _201\"></span>e income may change wher<span class=\"__2 _201\"></span>e such charges ar<span class=\"__2 _201\"></span>e determined using the UOP method, or where the us<span class=\"__2 _201\"></span>eful life o<span class=\"__2 _201\"></span>f the related ass<span class=\"__2 _201\"></span>ets change<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Pr<span class=\"__2 _201\"></span>ovisions for decommissioning may change \u2014 wher<span class=\"__2 _201\"></span>e changes to the r<span class=\"__2 _201\"></span>eserve estimates affect expectations about when such activities will occur and the ass<span class=\"__2 _201\"></span>ociated cost of these activities<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>The recognition and c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying value of def<span class=\"__2 _201\"></span>erred tax assets ma<span class=\"__2 _201\"></span>y change due to changes in the judgements regar<span class=\"__2 _201\"></span>ding the exist<span class=\"__2 _201\"></span>ence of such assets and in estimates o<span class=\"__2 _201\"></span>f the likely reco<span class=\"__2 _201\"></span>ver<span class=\"__2 _202\"></span>y of such assets.<span class=\"__2 _21f\"> </span>Risk relating t<span class=\"__2 _201\"></span>o international conflicts and wars<span class=\"__2 _21f\"> </span>The estimation of futur<span class=\"__2 _201\"></span>e oil and gas prices and discount rates is us<span class=\"__2 _201\"></span>ed in determining the reco<span class=\"__2 _201\"></span>verable amounts of cash-generating units, individual ass<span class=\"__2 _201\"></span>ets and the Group\u2019s asset r<span class=\"__2 _201\"></span>etirement costs. Risk<span class=\"__2 _201\"></span>s relat<span class=\"__2 _201\"></span>ed to the outbr<span class=\"__2 _201\"></span>eak of war and increas<span class=\"__2 _201\"></span>ed geopolitical uncertaint<span class=\"__2 _202\"></span>y with possible trade wars and tariffs could result in higher ener<span class=\"__2 _201\"></span>gy prices amid concerns for r<span class=\"__2 _201\"></span>egional energy shortages, inflationary pressures, and higher inter<span class=\"__2 _201\"></span>est rates aff<span class=\"__2 _201\"></span>ecting discount rates.<span class=\"__2 _21f\"> </span>Income and def<span class=\"__2 _201\"></span>erred tax<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>The Group r<span class=\"__2 _201\"></span>ecognises the net futur<span class=\"__2 _201\"></span>e tax benefit relat<span class=\"__2 _201\"></span>ed to deferr<span class=\"__2 _201\"></span>ed income tax assets to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is probable that the deductible t<span class=\"__2 _201\"></span>emporary differences will r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>e in the for<span class=\"__2 _201\"></span>eseeable future<span class=\"__2 _201\"></span>. Assessing the reco<span class=\"__2 _201\"></span>verability of deferr<span class=\"__2 _201\"></span>ed income tax assets requir<span class=\"__2 _201\"></span>es the Group t<span class=\"__2 _201\"></span>o make significant estimat<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>ed to e<span class=\"__2 _201\"></span>xpectations of future taxable income<span class=\"__2 _201\"></span>. Estimates of futur<span class=\"__2 _201\"></span>e taxable income are bas<span class=\"__2 _201\"></span>ed on for<span class=\"__2 _201\"></span>ecast cash flows fr<span class=\"__2 _201\"></span>om operations and the application of e<span class=\"__2 _201\"></span>xisting tax laws in each jurisdiction, to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that futur<span class=\"__2 _201\"></span>e cash flows and tax<span class=\"__2 _201\"></span>able income differ significantly fr<span class=\"__2 _201\"></span>om estimates. The ability of the Group t<span class=\"__2 _201\"></span>o realis<span class=\"__2 _201\"></span>e the net deferr<span class=\"__2 _201\"></span>ed tax assets r<span class=\"__2 _201\"></span>ecorded at the date o<span class=\"__2 _201\"></span>f the statement of financial position could be impacted.<span class=\"__2 _21f\"> </span>In addition, future changes in tax laws in the juris<span class=\"__2 _201\"></span>dictions in which the Group operat<span class=\"__2 _201\"></span>es could limit the ability of the Group t<span class=\"__2 _201\"></span>o obtain tax deductions in future periods.<span class=\"__2 _21f\"> </span>The Group is als<span class=\"__2 _201\"></span>o subject to tax<span class=\"__2 _201\"></span>es under profit sharing contracts which ar<span class=\"__2 _201\"></span>e paid in kind as State shar<span class=\"__2 _201\"></span>e of pr<span class=\"__2 _201\"></span>ofit oil. The value assigned to such tax<span class=\"__2 _201\"></span>es is subject to estimation, which may be diff<span class=\"__2 _201\"></span>erent t<span class=\"__2 _201\"></span>o the Company\u2019s realis<span class=\"__2 _201\"></span>ed oil prices for r<span class=\"__2 _201\"></span>evenue recognition<span class=\"__2 _21f\"> </span>Impairment indicators<span class=\"__2 _21f\"> </span>The Group ass<span class=\"__2 _201\"></span>esses each cash-generating unit annually to det<span class=\"__2 _201\"></span>ermine whether an indication of impairment exists. When an indic<span class=\"__2 _201\"></span>ation of impairment exists, a formal estimat<span class=\"__2 _201\"></span>e of the reco<span class=\"__2 _201\"></span>verable amount is made.<span class=\"__2 _21f\"> </span>The reco<span class=\"__2 _201\"></span>verable amounts of cash-generating units and individual ass<span class=\"__2 _201\"></span>ets have been determined based on the higher of value-in-use c<span class=\"__2 _201\"></span>alculations and fair values less costs t<span class=\"__2 _201\"></span>o sell, or if relev<span class=\"__2 _201\"></span>ant, a combination of these two models. Thes<span class=\"__2 _201\"></span>e calculations requir<span class=\"__2 _201\"></span>e the use of estimat<span class=\"__2 _201\"></span>es and assumptions. It is reasonably possible that the oil price assumption may change which may then impact the estimat<span class=\"__2 _201\"></span>ed life of the field and may then r<span class=\"__2 _201\"></span>equire a material adjustment t<span class=\"__2 _201\"></span>o the carrying value of tangible assets. The impacts of ener<span class=\"__2 _201\"></span>gy transition and climate considerations ar<span class=\"__2 _201\"></span>e embedded in the long<span class=\"__2 _202\"></span>-term price assumptions. The Group monit<span class=\"__2 _201\"></span>ors internal and e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>ternal indicat<span class=\"__2 _201\"></span>ors of impairment r<span class=\"__2 _201\"></span>elating to its tangible and intangible assets.<span class=\"__2 _21f\"> </span>Asset r<span class=\"__2 _201\"></span>etirement obligations<span class=\"__2 _21f\"> </span>Asset r<span class=\"__2 _201\"></span>etirement costs will be incurr<span class=\"__2 _201\"></span>ed by the Group at the end o<span class=\"__2 _201\"></span>f the operating life of s<span class=\"__2 _201\"></span>ome of the Group<span class=\"__2 _201\"></span>\u2019s facilities and properties. The Group ass<span class=\"__2 _201\"></span>esses its retir<span class=\"__2 _201\"></span>ement obligation at each reporting date<span class=\"__2 _201\"></span>. The ultimate ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement costs are uncertain and cost estimates can vary in respons<span class=\"__2 _201\"></span>e to many fact<span class=\"__2 _201\"></span>ors, including changes to r<span class=\"__2 _201\"></span>elevant legal requir<span class=\"__2 _201\"></span>ements, the emergence o<span class=\"__2 _201\"></span>f new rest<span class=\"__2 _201\"></span>oration techniques or experience at other pr<span class=\"__2 _201\"></span>oduction sites. The e<span class=\"__2 _201\"></span>xpected timing, extent and amount o<span class=\"__2 _201\"></span>f expenditure c<span class=\"__2 _201\"></span>an also change<span class=\"__2 _201\"></span>, for ex<span class=\"__2 _201\"></span>ample in response t<span class=\"__2 _201\"></span>o changes in reserves or changes in laws and r<span class=\"__2 _201\"></span>egulations or their interpr<span class=\"__2 _201\"></span>etation. Theref<span class=\"__2 _201\"></span>ore<span class=\"__2 _201\"></span>, significant estimates and assumptions ar<span class=\"__2 _201\"></span>e made in determining the pr<span class=\"__2 _201\"></span>ovision for ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement obligation. As a result, there could be signific<span class=\"__2 _201\"></span>ant adjustments to the pro<span class=\"__2 _201\"></span>visions established which would aff<span class=\"__2 _201\"></span>ect future financial r<span class=\"__2 _201\"></span>esults. The provision at r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date r<span class=\"__2 _201\"></span>epres<span class=\"__2 _201\"></span>ents management\u2019s best estimate of the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future asset r<span class=\"__2 _201\"></span>etirement costs r<span class=\"__2 _201\"></span>equired. T<span class=\"__2 _207\"></span>echnical risk in dev<span class=\"__2 _201\"></span>elopment of oil and gas fields<span class=\"__2 _21f\"> </span>The development of the oil and gas fields, in which the Gr<span class=\"__2 _201\"></span>oup has an ownership<span class=\"__2 _201\"></span>, is associated with significant t<span class=\"__2 _201\"></span>echnical risk and uncer<span class=\"__2 _202\"></span>tainty with regar<span class=\"__2 _201\"></span>ds to timing of additional pr<span class=\"__2 _201\"></span>oduction from new development activities. Risk<span class=\"__2 _201\"></span>s include, but ar<span class=\"__2 _201\"></span>e not limited to<span class=\"__2 _201\"></span>, cost overruns, pr<span class=\"__2 _201\"></span>oduction disruptions as well as delays compar<span class=\"__2 _201\"></span>ed to initial plans laid out by the oper<span class=\"__2 _201\"></span>ator<span class=\"__2 _201\"></span>. Some of the most important risk fact<span class=\"__2 _201\"></span>ors are r<span class=\"__2 _201\"></span>elated t<span class=\"__2 _201\"></span>o the determination of r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves, the r<span class=\"__2 _201\"></span>ecoverability of res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, and the planning of a cost efficient and suitable production method. Ther<span class=\"__2 _201\"></span>e are als<span class=\"__2 _201\"></span>o technical risk<span class=\"__2 _201\"></span>s present in the pr<span class=\"__2 _201\"></span>oduction phase that may caus<span class=\"__2 _201\"></span>e cost overruns, failed inv<span class=\"__2 _201\"></span>estment and destruction of wells and res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>voirs.<span class=\"__2 _21f\"> </span>Estimates have been made after taking int<span class=\"__2 _201\"></span>o account information av<span class=\"__2 _201\"></span>ailable to management and fact<span class=\"__2 _201\"></span>ors in unknown uncertainties as of the date of the balance sheet. Contingencies<span class=\"__2 _21f\"> </span>By their nature<span class=\"__2 _201\"></span>, contingencies will only be res<span class=\"__2 _201\"></span>olved when one or more futur<span class=\"__2 _201\"></span>e events occur or fail t<span class=\"__2 _201\"></span>o occur<span class=\"__2 _201\"></span>. The assessment of contingencies inher<span class=\"__2 _201\"></span>ently involves the e<span class=\"__2 _201\"></span>xer<span class=\"__2 _201\"></span>cise of significant judgment and estimat<span class=\"__2 _201\"></span>es of the outcome o<span class=\"__2 _201\"></span>f future events.<span class=\"__2 _21f\"> </span>Note 2.3.2. <span class=\"__2 _f0_1\"> </span>Judgments<span class=\"__2 _21f\"> </span>In the process o<span class=\"__2 _201\"></span>f applying the Group\u2019s accounting policies, the dir<span class=\"__2 _201\"></span>ectors hav<span class=\"__2 _201\"></span>e made the following judgments, apart from those inv<span class=\"__2 _201\"></span>olving estimates, which have the most signific<span class=\"__2 _201\"></span>ant effect on the amounts recognis<span class=\"__2 _201\"></span>ed in the consolidated financial stat<span class=\"__2 _201\"></span>ements:<span class=\"__2 _21f\"> </span>Exploration and e<span class=\"__2 _201\"></span>valuation expenditur<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>The application of the Gr<span class=\"__2 _201\"></span>oup\u2019s accounting policy f<span class=\"__2 _201\"></span>or exploration and ev<span class=\"__2 _201\"></span>aluation expenditure r<span class=\"__2 _201\"></span>equires judgement to det<span class=\"__2 _201\"></span>ermine whether future economic benefits ar<span class=\"__2 _201\"></span>e likely<span class=\"__2 _204\"></span>, from futur<span class=\"__2 _201\"></span>e either exploitation or sale, or whether activities ha<span class=\"__2 _201\"></span>ve not reached a stage which permits a r<span class=\"__2 _201\"></span>easonable assessment o<span class=\"__2 _201\"></span>f the exist<span class=\"__2 _201\"></span>ence of res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves. The determination of r<span class=\"__2 _201\"></span>eserves and resour<span class=\"__2 _201\"></span>ces is itself an estimation pr<span class=\"__2 _201\"></span>ocess that requir<span class=\"__2 _201\"></span>es varying degrees of uncertainty depending on how the res<span class=\"__2 _201\"></span>ources ar<span class=\"__2 _201\"></span>e classified. These estimates dir<span class=\"__2 _201\"></span>ectly impact when the Group def<span class=\"__2 _201\"></span>ers exploration and e<span class=\"__2 _201\"></span>valuation expenditur<span class=\"__2 _201\"></span>e. The def<span class=\"__2 _201\"></span>erral policy r<span class=\"__2 _201\"></span>equires management to mak<span class=\"__2 _201\"></span>e certain estimates and assumptions about future e<span class=\"__2 _201\"></span>vents and circumstances, in particular<span class=\"__2 _201\"></span>, whether an economically viable e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>traction operation c<span class=\"__2 _201\"></span>an be established. Any such estimates and assump<span class=\"__2 _201\"></span>tions may change as new information becomes a<span class=\"__2 _201\"></span>vailable. If<span class=\"__2 _201\"></span>, after expenditur<span class=\"__2 _201\"></span>e is capitalised, inf<span class=\"__2 _201\"></span>ormation becomes available suggesting that the r<span class=\"__2 _201\"></span>ecovery of the expenditur<span class=\"__2 _201\"></span>e is unlikely<span class=\"__2 _204\"></span>, the relev<span class=\"__2 _201\"></span>ant capitalised amount is written o<span class=\"__2 _201\"></span>ff in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income in the period when the new information becomes a<span class=\"__2 _201\"></span>vailable<span class=\"__2 _21f\"> </span>Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Climate change and transition t<span class=\"__2 _201\"></span>o a lower c<span class=\"__2 _201\"></span>arbon economy is considered in the impairment assessments. In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of assessing the pot<span class=\"__2 _201\"></span>ential impact on the book values r<span class=\"__2 _201\"></span>elated to the Gr<span class=\"__2 _201\"></span>oup\u2019s oil and gas assets, certain climate considerations ar<span class=\"__2 _201\"></span>e factor<span class=\"__2 _201\"></span>ed into the Gr<span class=\"__2 _201\"></span>oup\u2019s estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the c<span class=\"__2 _201\"></span>alculation of reco<span class=\"__2 _201\"></span>verable amount. This includes factoring in curr<span class=\"__2 _201\"></span>ent legislation in jurisdictions wher<span class=\"__2 _201\"></span>e the Group has operations and estimation o<span class=\"__2 _201\"></span>f future levels o<span class=\"__2 _201\"></span>f environmental tax<span class=\"__2 _201\"></span>es, if any<span class=\"__2 _204\"></span>. An energy transition is lik<span class=\"__2 _201\"></span>ely to impact the futur<span class=\"__2 _201\"></span>e oil and gas prices which in turn may affect the reco<span class=\"__2 _201\"></span>verable amount of the oil and gas assets. Indir<span class=\"__2 _201\"></span>ectly<span class=\"__2 _201\"></span>, climat<span class=\"__2 _201\"></span>e considerations are also ass<span class=\"__2 _201\"></span>essed in the for<span class=\"__2 _201\"></span>ecasting of oil and gas prices wher<span class=\"__2 _201\"></span>e supply and demand are consider<span class=\"__2 _201\"></span>ed. A significant r<span class=\"__2 _201\"></span>eduction in the Company\u2019s oil and gas price assumptions would r<span class=\"__2 _201\"></span>esult in impairments on certain production and development ass<span class=\"__2 _201\"></span>ets including intangible assets that are subject t<span class=\"__2 _201\"></span>o impairment assessment under IAS 36, but an opposite r<span class=\"__2 _201\"></span>evision in the price assumptions would lead t<span class=\"__2 _201\"></span>o limited impairment r<span class=\"__2 _201\"></span>eversals as most of the impairments r<span class=\"__2 _201\"></span>ecognized wer<span class=\"__2 _201\"></span>e related t<span class=\"__2 _201\"></span>o impairment of goodwill which cannot be r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed under IFRS Accounting Standards<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of testing r<span class=\"__2 _201\"></span>obustness of the oil and gas assets against the s<span class=\"__2 _201\"></span>cenarios from the International Energy A<span class=\"__2 _201\"></span>gency (IEA), the Company has applied the Net Zer<span class=\"__2 _201\"></span>o Emissions by 2050 Scenario, Stat<span class=\"__2 _201\"></span>ed P<span class=\"__2 _201\"></span>olicies Scenario and Current P<span class=\"__2 _201\"></span>olicies Scenario as published by the IEA as part of the World Ener<span class=\"__2 _201\"></span>gy Outlook (WEO) reports. These scenarios ar<span class=\"__2 _201\"></span>e commonly applied by peer companies and the Company believes ar<span class=\"__2 _201\"></span>e useful to in<span class=\"__2 _201\"></span>vestors and other stak<span class=\"__2 _201\"></span>eholders in assessing port<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>esilience across companies in the industry<span class=\"__2 _201\"></span>. For mor<span class=\"__2 _201\"></span>e details, see Note 10.3. Impairment in Oil and Gas Int<span class=\"__2 _201\"></span>erests<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "<div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10\">Note 2.4.1. <span class=\"__2 _f0_1\"> </span>Interests in associated companies and joint arrangements<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11\">A joint arrangement is an arrangement ov<span class=\"__2 _201\"></span>er which t<span class=\"__2 _202\"></span>wo or mor<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>ties have joint contr<span class=\"__2 _201\"></span>ol. Joint control </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs12\">is the contractually agr<span class=\"__2 _201\"></span>eed sharing of control of an arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, which exists only when decisions </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13\">about the rele<span class=\"__2 _201\"></span>vant activities (being those that significantly aff<span class=\"__2 _201\"></span>ect the returns of the arr<span class=\"__2 _201\"></span>angement) requir<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs14\">unanimous consent of the parties sharing control.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs15\">Associat<span class=\"__2 _201\"></span>ed companies are those entities in which the Gr<span class=\"__2 _201\"></span>oup has significant influence but not contr<span class=\"__2 _201\"></span>ol </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs16\">or joint control o<span class=\"__2 _201\"></span>ver the financial and operating policies. Investments in ass<span class=\"__2 _201\"></span>ociated companies are </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs17\">accounted f<span class=\"__2 _201\"></span>or in the consolidated financial stat<span class=\"__2 _201\"></span>ements using the equit<span class=\"__2 _202\"></span>y method of accounting.  Equity </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18\">accounting involves r<span class=\"__2 _201\"></span>ecording in<span class=\"__2 _201\"></span>vestments in associated companies initially at cost and r<span class=\"__2 _201\"></span>ecognising </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs19\">the Group<span class=\"__2 _201\"></span>\u2019s share of its ass<span class=\"__2 _201\"></span>ociated companies\u2019 post<span class=\"__2 _201\"></span>-acquisition results and its shar<span class=\"__2 _201\"></span>e of post<span class=\"__2 _201\"></span>-acquisition </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a\">movements in r<span class=\"__2 _201\"></span>eserves against the carrying amount of the investments.  When the Group<span class=\"__2 _201\"></span>\u2019s share of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b\">losses in an associat<span class=\"__2 _201\"></span>ed company equals or ex<span class=\"__2 _201\"></span>ceeds its inter<span class=\"__2 _201\"></span>est in the associated company<span class=\"__2 _204\"></span>, including </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c\">any other uns<span class=\"__2 _201\"></span>ecured r<span class=\"__2 _201\"></span>eceivables, the Group does not r<span class=\"__2 _201\"></span>ecognise further losses, unless it has incurr<span class=\"__2 _201\"></span>ed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d\">obligations or made payments on behalf of the ass<span class=\"__2 _201\"></span>ociated company<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e\">Joint arrangements, which ar<span class=\"__2 _201\"></span>e arrangements of which the Group has joint contr<span class=\"__2 _201\"></span>ol together with one or </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f\">more parties, ar<span class=\"__2 _201\"></span>e classified into joint ventur<span class=\"__2 _201\"></span>es and joint operations. Joint ventures ar<span class=\"__2 _201\"></span>e joint arrangements </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs20\">in which the parties that share contr<span class=\"__2 _201\"></span>ol have rights to the net assets o<span class=\"__2 _201\"></span>f the arrangement. Joint operations </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs21\">are joint arr<span class=\"__2 _201\"></span>angements in which the par<span class=\"__2 _202\"></span>ties that share joint contr<span class=\"__2 _201\"></span>ol have rights to the ass<span class=\"__2 _201\"></span>ets, and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22\">obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs24\">For joint operations, the Gr<span class=\"__2 _201\"></span>oup\u2019s shar<span class=\"__2 _201\"></span>e of all assets, liabilities, income and expens<span class=\"__2 _201\"></span>es is included in the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs25\">consolidat<span class=\"__2 _201\"></span>ed financial statements. Acquisitions of int<span class=\"__2 _201\"></span>erests in a joint operation, in which the activity of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26\">the joint operation constitutes a business, ar<span class=\"__2 _201\"></span>e accounted f<span class=\"__2 _201\"></span>or according t<span class=\"__2 _201\"></span>o the relevant IFRS 3 principles </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs27\">of accounting f<span class=\"__2 _201\"></span>or business combinations.<span class=\"__2 _21f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Note 2.4.1. <span class=\"__2 _f0_1\"> </span>Interests in associated companies and joint arrangements<span class=\"__2 _21f\"> </span>A joint arrangement is an arrangement ov<span class=\"__2 _201\"></span>er which t<span class=\"__2 _202\"></span>wo or mor<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>ties have joint contr<span class=\"__2 _201\"></span>ol. Joint control is the contractually agr<span class=\"__2 _201\"></span>eed sharing of control of an arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, which exists only when decisions about the rele<span class=\"__2 _201\"></span>vant activities (being those that significantly aff<span class=\"__2 _201\"></span>ect the returns of the arr<span class=\"__2 _201\"></span>angement) requir<span class=\"__2 _201\"></span>e unanimous consent of the parties sharing control.<span class=\"__2 _21f\"> </span>Associat<span class=\"__2 _201\"></span>ed companies are those entities in which the Gr<span class=\"__2 _201\"></span>oup has significant influence but not contr<span class=\"__2 _201\"></span>ol or joint control o<span class=\"__2 _201\"></span>ver the financial and operating policies. Investments in ass<span class=\"__2 _201\"></span>ociated companies are accounted f<span class=\"__2 _201\"></span>or in the consolidated financial stat<span class=\"__2 _201\"></span>ements using the equit<span class=\"__2 _202\"></span>y method of accounting.  Equity accounting involves r<span class=\"__2 _201\"></span>ecording in<span class=\"__2 _201\"></span>vestments in associated companies initially at cost and r<span class=\"__2 _201\"></span>ecognising the Group<span class=\"__2 _201\"></span>\u2019s share of its ass<span class=\"__2 _201\"></span>ociated companies\u2019 post<span class=\"__2 _201\"></span>-acquisition results and its shar<span class=\"__2 _201\"></span>e of post<span class=\"__2 _201\"></span>-acquisition movements in r<span class=\"__2 _201\"></span>eserves against the carrying amount of the investments.  When the Group<span class=\"__2 _201\"></span>\u2019s share of losses in an associat<span class=\"__2 _201\"></span>ed company equals or ex<span class=\"__2 _201\"></span>ceeds its inter<span class=\"__2 _201\"></span>est in the associated company<span class=\"__2 _204\"></span>, including any other uns<span class=\"__2 _201\"></span>ecured r<span class=\"__2 _201\"></span>eceivables, the Group does not r<span class=\"__2 _201\"></span>ecognise further losses, unless it has incurr<span class=\"__2 _201\"></span>ed obligations or made payments on behalf of the ass<span class=\"__2 _201\"></span>ociated company<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Joint arrangements, which ar<span class=\"__2 _201\"></span>e arrangements of which the Group has joint contr<span class=\"__2 _201\"></span>ol together with one or more parties, ar<span class=\"__2 _201\"></span>e classified into joint ventur<span class=\"__2 _201\"></span>es and joint operations. Joint ventures ar<span class=\"__2 _201\"></span>e joint arrangements in which the parties that share contr<span class=\"__2 _201\"></span>ol have rights to the net assets o<span class=\"__2 _201\"></span>f the arrangement. Joint operations are joint arr<span class=\"__2 _201\"></span>angements in which the par<span class=\"__2 _202\"></span>ties that share joint contr<span class=\"__2 _201\"></span>ol have rights to the ass<span class=\"__2 _201\"></span>ets, and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>For joint operations, the Gr<span class=\"__2 _201\"></span>oup\u2019s shar<span class=\"__2 _201\"></span>e of all assets, liabilities, income and expens<span class=\"__2 _201\"></span>es is included in the consolidat<span class=\"__2 _201\"></span>ed financial statements. Acquisitions of int<span class=\"__2 _201\"></span>erests in a joint operation, in which the activity of the joint operation constitutes a business, ar<span class=\"__2 _201\"></span>e accounted f<span class=\"__2 _201\"></span>or according t<span class=\"__2 _201\"></span>o the relevant IFRS 3 principles of accounting f<span class=\"__2 _201\"></span>or business combinations.<span class=\"__2 _21f\"> </span>Joint oper<span class=\"__2 _201\"></span>ations<span class=\"__2 _21f\"> </span>A joint operation is a type of joint arrangement wher<span class=\"__2 _201\"></span>eby the par<span class=\"__2 _202\"></span>ties that have joint contr<span class=\"__2 _201\"></span>ol of the arrangement have rights t<span class=\"__2 _201\"></span>o the assets and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement.<span class=\"__2 _21f\"> </span>In relation t<span class=\"__2 _201\"></span>o its inter<span class=\"__2 _201\"></span>ests in joint operations, the Group r<span class=\"__2 _201\"></span>ecognises its:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Assets, including its shar<span class=\"__2 _201\"></span>e of any assets held jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Liabilities, including its share o<span class=\"__2 _201\"></span>f any liabilities incurred jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of its shar<span class=\"__2 _201\"></span>e of the output arising fr<span class=\"__2 _201\"></span>om the joint operation<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Expenses, including its shar<span class=\"__2 _201\"></span>e of any expenses incurr<span class=\"__2 _201\"></span>ed jointly<span class=\"__2 _21f\"> </span>Reimbur<span class=\"__2 _201\"></span>sement of costs of the oper<span class=\"__2 _201\"></span>ator of the joint arrangement<span class=\"__2 _21f\"> </span>When the Group<span class=\"__2 _201\"></span>, acting as an operator or manager of a joint arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, receiv<span class=\"__2 _201\"></span>es reimburs<span class=\"__2 _201\"></span>ement of direct costs r<span class=\"__2 _201\"></span>echarged t<span class=\"__2 _201\"></span>o the joint arrangement, such rechar<span class=\"__2 _201\"></span>ges repr<span class=\"__2 _201\"></span>esent reimbur<span class=\"__2 _201\"></span>sements of costs that the operator incurr<span class=\"__2 _201\"></span>ed as an agent for the joint arr<span class=\"__2 _201\"></span>angement and therefor<span class=\"__2 _201\"></span>e have no eff<span class=\"__2 _201\"></span>ect on profit or loss<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Note 2.4.1. <span class=\"__2 _f0_1\"> </span>Interests in associated companies and joint arrangements<span class=\"__2 _21f\"> </span>A joint arrangement is an arrangement ov<span class=\"__2 _201\"></span>er which t<span class=\"__2 _202\"></span>wo or mor<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>ties have joint contr<span class=\"__2 _201\"></span>ol. Joint control is the contractually agr<span class=\"__2 _201\"></span>eed sharing of control of an arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, which exists only when decisions about the rele<span class=\"__2 _201\"></span>vant activities (being those that significantly aff<span class=\"__2 _201\"></span>ect the returns of the arr<span class=\"__2 _201\"></span>angement) requir<span class=\"__2 _201\"></span>e unanimous consent of the parties sharing control.<span class=\"__2 _21f\"> </span>Associat<span class=\"__2 _201\"></span>ed companies are those entities in which the Gr<span class=\"__2 _201\"></span>oup has significant influence but not contr<span class=\"__2 _201\"></span>ol or joint control o<span class=\"__2 _201\"></span>ver the financial and operating policies. Investments in ass<span class=\"__2 _201\"></span>ociated companies are accounted f<span class=\"__2 _201\"></span>or in the consolidated financial stat<span class=\"__2 _201\"></span>ements using the equit<span class=\"__2 _202\"></span>y method of accounting.  Equity accounting involves r<span class=\"__2 _201\"></span>ecording in<span class=\"__2 _201\"></span>vestments in associated companies initially at cost and r<span class=\"__2 _201\"></span>ecognising the Group<span class=\"__2 _201\"></span>\u2019s share of its ass<span class=\"__2 _201\"></span>ociated companies\u2019 post<span class=\"__2 _201\"></span>-acquisition results and its shar<span class=\"__2 _201\"></span>e of post<span class=\"__2 _201\"></span>-acquisition movements in r<span class=\"__2 _201\"></span>eserves against the carrying amount of the investments.  When the Group<span class=\"__2 _201\"></span>\u2019s share of losses in an associat<span class=\"__2 _201\"></span>ed company equals or ex<span class=\"__2 _201\"></span>ceeds its inter<span class=\"__2 _201\"></span>est in the associated company<span class=\"__2 _204\"></span>, including any other uns<span class=\"__2 _201\"></span>ecured r<span class=\"__2 _201\"></span>eceivables, the Group does not r<span class=\"__2 _201\"></span>ecognise further losses, unless it has incurr<span class=\"__2 _201\"></span>ed obligations or made payments on behalf of the ass<span class=\"__2 _201\"></span>ociated company<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Joint arrangements, which ar<span class=\"__2 _201\"></span>e arrangements of which the Group has joint contr<span class=\"__2 _201\"></span>ol together with one or more parties, ar<span class=\"__2 _201\"></span>e classified into joint ventur<span class=\"__2 _201\"></span>es and joint operations. Joint ventures ar<span class=\"__2 _201\"></span>e joint arrangements in which the parties that share contr<span class=\"__2 _201\"></span>ol have rights to the net assets o<span class=\"__2 _201\"></span>f the arrangement. Joint operations are joint arr<span class=\"__2 _201\"></span>angements in which the par<span class=\"__2 _202\"></span>ties that share joint contr<span class=\"__2 _201\"></span>ol have rights to the ass<span class=\"__2 _201\"></span>ets, and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>For joint operations, the Gr<span class=\"__2 _201\"></span>oup\u2019s shar<span class=\"__2 _201\"></span>e of all assets, liabilities, income and expens<span class=\"__2 _201\"></span>es is included in the consolidat<span class=\"__2 _201\"></span>ed financial statements. Acquisitions of int<span class=\"__2 _201\"></span>erests in a joint operation, in which the activity of the joint operation constitutes a business, ar<span class=\"__2 _201\"></span>e accounted f<span class=\"__2 _201\"></span>or according t<span class=\"__2 _201\"></span>o the relevant IFRS 3 principles of accounting f<span class=\"__2 _201\"></span>or business combinations.<span class=\"__2 _21f\"> </span>Joint oper<span class=\"__2 _201\"></span>ations<span class=\"__2 _21f\"> </span>A joint operation is a type of joint arrangement wher<span class=\"__2 _201\"></span>eby the par<span class=\"__2 _202\"></span>ties that have joint contr<span class=\"__2 _201\"></span>ol of the arrangement have rights t<span class=\"__2 _201\"></span>o the assets and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement.<span class=\"__2 _21f\"> </span>In relation t<span class=\"__2 _201\"></span>o its inter<span class=\"__2 _201\"></span>ests in joint operations, the Group r<span class=\"__2 _201\"></span>ecognises its:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Assets, including its shar<span class=\"__2 _201\"></span>e of any assets held jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Liabilities, including its share o<span class=\"__2 _201\"></span>f any liabilities incurred jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of its shar<span class=\"__2 _201\"></span>e of the output arising fr<span class=\"__2 _201\"></span>om the joint operation<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Expenses, including its shar<span class=\"__2 _201\"></span>e of any expenses incurr<span class=\"__2 _201\"></span>ed jointly<span class=\"__2 _21f\"> </span>Reimbur<span class=\"__2 _201\"></span>sement of costs of the oper<span class=\"__2 _201\"></span>ator of the joint arrangement<span class=\"__2 _21f\"> </span>When the Group<span class=\"__2 _201\"></span>, acting as an operator or manager of a joint arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, receiv<span class=\"__2 _201\"></span>es reimburs<span class=\"__2 _201\"></span>ement of direct costs r<span class=\"__2 _201\"></span>echarged t<span class=\"__2 _201\"></span>o the joint arrangement, such rechar<span class=\"__2 _201\"></span>ges repr<span class=\"__2 _201\"></span>esent reimbur<span class=\"__2 _201\"></span>sements of costs that the operator incurr<span class=\"__2 _201\"></span>ed as an agent for the joint arr<span class=\"__2 _201\"></span>angement and therefor<span class=\"__2 _201\"></span>e have no eff<span class=\"__2 _201\"></span>ect on profit or loss<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Note 2.4.1. <span class=\"__2 _f0_1\"> </span>Interests in associated companies and joint arrangements<span class=\"__2 _21f\"> </span>A joint arrangement is an arrangement ov<span class=\"__2 _201\"></span>er which t<span class=\"__2 _202\"></span>wo or mor<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>ties have joint contr<span class=\"__2 _201\"></span>ol. Joint control is the contractually agr<span class=\"__2 _201\"></span>eed sharing of control of an arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, which exists only when decisions about the rele<span class=\"__2 _201\"></span>vant activities (being those that significantly aff<span class=\"__2 _201\"></span>ect the returns of the arr<span class=\"__2 _201\"></span>angement) requir<span class=\"__2 _201\"></span>e unanimous consent of the parties sharing control.<span class=\"__2 _21f\"> </span>Associat<span class=\"__2 _201\"></span>ed companies are those entities in which the Gr<span class=\"__2 _201\"></span>oup has significant influence but not contr<span class=\"__2 _201\"></span>ol or joint control o<span class=\"__2 _201\"></span>ver the financial and operating policies. Investments in ass<span class=\"__2 _201\"></span>ociated companies are accounted f<span class=\"__2 _201\"></span>or in the consolidated financial stat<span class=\"__2 _201\"></span>ements using the equit<span class=\"__2 _202\"></span>y method of accounting.  Equity accounting involves r<span class=\"__2 _201\"></span>ecording in<span class=\"__2 _201\"></span>vestments in associated companies initially at cost and r<span class=\"__2 _201\"></span>ecognising the Group<span class=\"__2 _201\"></span>\u2019s share of its ass<span class=\"__2 _201\"></span>ociated companies\u2019 post<span class=\"__2 _201\"></span>-acquisition results and its shar<span class=\"__2 _201\"></span>e of post<span class=\"__2 _201\"></span>-acquisition movements in r<span class=\"__2 _201\"></span>eserves against the carrying amount of the investments.  When the Group<span class=\"__2 _201\"></span>\u2019s share of losses in an associat<span class=\"__2 _201\"></span>ed company equals or ex<span class=\"__2 _201\"></span>ceeds its inter<span class=\"__2 _201\"></span>est in the associated company<span class=\"__2 _204\"></span>, including any other uns<span class=\"__2 _201\"></span>ecured r<span class=\"__2 _201\"></span>eceivables, the Group does not r<span class=\"__2 _201\"></span>ecognise further losses, unless it has incurr<span class=\"__2 _201\"></span>ed obligations or made payments on behalf of the ass<span class=\"__2 _201\"></span>ociated company<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Joint arrangements, which ar<span class=\"__2 _201\"></span>e arrangements of which the Group has joint contr<span class=\"__2 _201\"></span>ol together with one or more parties, ar<span class=\"__2 _201\"></span>e classified into joint ventur<span class=\"__2 _201\"></span>es and joint operations. Joint ventures ar<span class=\"__2 _201\"></span>e joint arrangements in which the parties that share contr<span class=\"__2 _201\"></span>ol have rights to the net assets o<span class=\"__2 _201\"></span>f the arrangement. Joint operations are joint arr<span class=\"__2 _201\"></span>angements in which the par<span class=\"__2 _202\"></span>ties that share joint contr<span class=\"__2 _201\"></span>ol have rights to the ass<span class=\"__2 _201\"></span>ets, and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement<span class=\"__2 _21f\"> </span>For joint operations, the Gr<span class=\"__2 _201\"></span>oup\u2019s shar<span class=\"__2 _201\"></span>e of all assets, liabilities, income and expens<span class=\"__2 _201\"></span>es is included in the consolidat<span class=\"__2 _201\"></span>ed financial statements. Acquisitions of int<span class=\"__2 _201\"></span>erests in a joint operation, in which the activity of the joint operation constitutes a business, ar<span class=\"__2 _201\"></span>e accounted f<span class=\"__2 _201\"></span>or according t<span class=\"__2 _201\"></span>o the relevant IFRS 3 principles of accounting f<span class=\"__2 _201\"></span>or business combinations.<span class=\"__2 _21f\"> </span>Joint oper<span class=\"__2 _201\"></span>ations<span class=\"__2 _21f\"> </span>A joint operation is a type of joint arrangement wher<span class=\"__2 _201\"></span>eby the par<span class=\"__2 _202\"></span>ties that have joint contr<span class=\"__2 _201\"></span>ol of the arrangement have rights t<span class=\"__2 _201\"></span>o the assets and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement.<span class=\"__2 _21f\"> </span>In relation t<span class=\"__2 _201\"></span>o its inter<span class=\"__2 _201\"></span>ests in joint operations, the Group r<span class=\"__2 _201\"></span>ecognises its:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Assets, including its shar<span class=\"__2 _201\"></span>e of any assets held jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Liabilities, including its share o<span class=\"__2 _201\"></span>f any liabilities incurred jointly<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of its shar<span class=\"__2 _201\"></span>e of the output arising fr<span class=\"__2 _201\"></span>om the joint operation<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Expenses, including its shar<span class=\"__2 _201\"></span>e of any expenses incurr<span class=\"__2 _201\"></span>ed jointly<span class=\"__2 _21f\"> </span>Reimbur<span class=\"__2 _201\"></span>sement of costs of the oper<span class=\"__2 _201\"></span>ator of the joint arrangement<span class=\"__2 _21f\"> </span>When the Group<span class=\"__2 _201\"></span>, acting as an operator or manager of a joint arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, receiv<span class=\"__2 _201\"></span>es reimburs<span class=\"__2 _201\"></span>ement of direct costs r<span class=\"__2 _201\"></span>echarged t<span class=\"__2 _201\"></span>o the joint arrangement, such rechar<span class=\"__2 _201\"></span>ges repr<span class=\"__2 _201\"></span>esent reimbur<span class=\"__2 _201\"></span>sements of costs that the operator incurr<span class=\"__2 _201\"></span>ed as an agent for the joint arr<span class=\"__2 _201\"></span>angement and therefor<span class=\"__2 _201\"></span>e have no eff<span class=\"__2 _201\"></span>ect on profit or loss<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Note 2.4.1. <span class=\"__2 _f0_1\"> </span>Interests in associated companies and joint arrangements<span class=\"__2 _21f\"> </span>A joint arrangement is an arrangement ov<span class=\"__2 _201\"></span>er which t<span class=\"__2 _202\"></span>wo or mor<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>ties have joint contr<span class=\"__2 _201\"></span>ol. Joint control is the contractually agr<span class=\"__2 _201\"></span>eed sharing of control of an arr<span class=\"__2 _201\"></span>angement<span class=\"__2 _202\"></span>, which exists only when decisions about the rele<span class=\"__2 _201\"></span>vant activities (being those that significantly aff<span class=\"__2 _201\"></span>ect the returns of the arr<span class=\"__2 _201\"></span>angement) requir<span class=\"__2 _201\"></span>e unanimous consent of the parties sharing control.<span class=\"__2 _21f\"> </span>Associat<span class=\"__2 _201\"></span>ed companies are those entities in which the Gr<span class=\"__2 _201\"></span>oup has significant influence but not contr<span class=\"__2 _201\"></span>ol or joint control o<span class=\"__2 _201\"></span>ver the financial and operating policies. Investments in ass<span class=\"__2 _201\"></span>ociated companies are accounted f<span class=\"__2 _201\"></span>or in the consolidated financial stat<span class=\"__2 _201\"></span>ements using the equit<span class=\"__2 _202\"></span>y method of accounting.  Equity accounting involves r<span class=\"__2 _201\"></span>ecording in<span class=\"__2 _201\"></span>vestments in associated companies initially at cost and r<span class=\"__2 _201\"></span>ecognising the Group<span class=\"__2 _201\"></span>\u2019s share of its ass<span class=\"__2 _201\"></span>ociated companies\u2019 post<span class=\"__2 _201\"></span>-acquisition results and its shar<span class=\"__2 _201\"></span>e of post<span class=\"__2 _201\"></span>-acquisition movements in r<span class=\"__2 _201\"></span>eserves against the carrying amount of the investments.  When the Group<span class=\"__2 _201\"></span>\u2019s share of losses in an associat<span class=\"__2 _201\"></span>ed company equals or ex<span class=\"__2 _201\"></span>ceeds its inter<span class=\"__2 _201\"></span>est in the associated company<span class=\"__2 _204\"></span>, including any other uns<span class=\"__2 _201\"></span>ecured r<span class=\"__2 _201\"></span>eceivables, the Group does not r<span class=\"__2 _201\"></span>ecognise further losses, unless it has incurr<span class=\"__2 _201\"></span>ed obligations or made payments on behalf of the ass<span class=\"__2 _201\"></span>ociated company<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Joint arrangements, which ar<span class=\"__2 _201\"></span>e arrangements of which the Group has joint contr<span class=\"__2 _201\"></span>ol together with one or more parties, ar<span class=\"__2 _201\"></span>e classified into joint ventur<span class=\"__2 _201\"></span>es and joint operations. Joint ventures ar<span class=\"__2 _201\"></span>e joint arrangements in which the parties that share contr<span class=\"__2 _201\"></span>ol have rights to the net assets o<span class=\"__2 _201\"></span>f the arrangement. Joint operations are joint arr<span class=\"__2 _201\"></span>angements in which the par<span class=\"__2 _202\"></span>ties that share joint contr<span class=\"__2 _201\"></span>ol have rights to the ass<span class=\"__2 _201\"></span>ets, and obligations for the liabilities, r<span class=\"__2 _201\"></span>elating to the arrangement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>For joint operations, the Gr<span class=\"__2 _201\"></span>oup\u2019s shar<span class=\"__2 _201\"></span>e of all assets, liabilities, income and expens<span class=\"__2 _201\"></span>es is included in the consolidat<span class=\"__2 _201\"></span>ed financial statements. Acquisitions of int<span class=\"__2 _201\"></span>erests in a joint operation, in which the activity of the joint operation constitutes a business, ar<span class=\"__2 _201\"></span>e accounted f<span class=\"__2 _201\"></span>or according t<span class=\"__2 _201\"></span>o the relevant IFRS 3 principles of accounting f<span class=\"__2 _201\"></span>or business combinations.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "<div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs29\">Note 2.4.2. <span class=\"__2 _f0_1\"> </span>Foreign Currency translation<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs2a\">Items included in the financial stat<span class=\"__2 _201\"></span>ements of each of the Group<span class=\"__2 _201\"></span>\u2019s entities are measur<span class=\"__2 _201\"></span>ed using the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs2b\">currenc<span class=\"__2 _201\"></span>y of the primar<span class=\"__2 _202\"></span>y economic envir<span class=\"__2 _201\"></span>onment in which the entit<span class=\"__2 _202\"></span>y operates (\u2018the functional curr<span class=\"__2 _201\"></span>ency\u2019). </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs2c\">The functional currenc<span class=\"__2 _201\"></span>y of the Group\u2019s subsidiaries and jointly contr<span class=\"__2 _201\"></span>olled companies incorporated in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs2d\">Gabon, Nigeria, Cyprus, Netherlands, Nor<span class=\"__2 _202\"></span>way<span class=\"__2 _204\"></span>, Austria and the Cayman Islands is the US dollar (\u2018USD\u2019). </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs2e\">In the consolidat<span class=\"__2 _201\"></span>ed financial statements, the assets and liabilities of non-USD functional curr<span class=\"__2 _201\"></span>ency </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs2f\">balances are tr<span class=\"__2 _201\"></span>anslated into USD at the rat<span class=\"__2 _201\"></span>e of ex<span class=\"__2 _201\"></span>change ruling at the balance sheet date<span class=\"__2 _201\"></span>. The results and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs30\">cash flows o<span class=\"__2 _201\"></span>f non-USD functional currency subsidiaries ar<span class=\"__2 _201\"></span>e translated into USD using applic<span class=\"__2 _201\"></span>able average </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs31\">rates as an appr<span class=\"__2 _201\"></span>o<span class=\"__2 _201\"></span>ximation for the ex<span class=\"__2 _201\"></span>change rates pr<span class=\"__2 _201\"></span>evailing at the dat<span class=\"__2 _201\"></span>es of the differ<span class=\"__2 _201\"></span>ent transactions. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs32\">For<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change adjustments arising when the opening net assets and the pro<span class=\"__2 _201\"></span>fits for the year r<span class=\"__2 _201\"></span>etained </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs33\">by non-USD functional currenc<span class=\"__2 _201\"></span>y subsidiaries are translat<span class=\"__2 _201\"></span>ed into USD are tak<span class=\"__2 _201\"></span>en to a separat<span class=\"__2 _201\"></span>e component </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs34\">of equity<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs35\">The for<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change rates applied w<span class=\"__2 _201\"></span>ere:<span class=\"__2 _21f\"> </span></div><div class=\"gs36\"><table class=\"s wc3 h41\" id=\"_8f4d6383-4d9f-4623-9003-2c0d3b13ab16\"><tr><td></td><td></td><td class=\"c_1 n x29e yd72 wc4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"ff6_2\"><span class=\"__2 gs37\"> </span><span class=\"__2 _f1_1\"> </span></span></div></td><td></td><td class=\"c_1 n x29f yd72 w10 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x2a0 h2_2 yd73 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Reporting date </td><td></td><td class=\"t_2 m0_2 x2a1 h2_2 yd73 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Reporting date </td></tr><tr><td></td><td class=\"t_2 m0_2 x2a2 h2_2 yd74 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">A<span class=\"__2 _201\"></span>verage rat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x2a3 yd70 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">rate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2a4 yd70 wc5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">A<span class=\"__2 _201\"></span>verage rat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x2a5 h2_2 yd74 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">rate<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yd75 wc6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norwegian Kroner / USD<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2a6 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.3892<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a7 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.0847<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a8 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.7582<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a9 yd75 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11.3578<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e wc7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">USD / British Pound St<span class=\"__2 _201\"></span>erling<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2aa yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.3187<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ab yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.3451<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ac yd2e w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2779<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ad yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wc8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">USD / T<span class=\"__2 _204\"></span>unisian Dinar<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ae ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2.9963<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2af ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2.9163<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2b0 ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.0972<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2b1 ycf3 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.0650<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs38\">T<span class=\"__2 _207\"></span>ransactions in for<span class=\"__2 _201\"></span>eign currencies ar<span class=\"__2 _201\"></span>e initially recor<span class=\"__2 _201\"></span>ded at the functional currency spot r<span class=\"__2 _201\"></span>ate ruling at </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs39\">the date of the tr<span class=\"__2 _201\"></span>ansaction. Monetar<span class=\"__2 _202\"></span>y assets and liabilities denominated in f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>encies are </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs3a\">retr<span class=\"__2 _201\"></span>anslated at the functional currenc<span class=\"__2 _201\"></span>y spot rate of e<span class=\"__2 _201\"></span>xchange ruling at the r<span class=\"__2 _201\"></span>eporting date. All diff<span class=\"__2 _201\"></span>erences </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs3b\">are tak<span class=\"__2 _201\"></span>en to the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. Non-monetar<span class=\"__2 _202\"></span>y items that ar<span class=\"__2 _201\"></span>e measured in t<span class=\"__2 _201\"></span>erms of historical cost in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs3c\">for<span class=\"__2 _201\"></span>eign currenc<span class=\"__2 _201\"></span>y are translat<span class=\"__2 _201\"></span>ed using the spot ex<span class=\"__2 _201\"></span>change rates as at the dates o<span class=\"__2 _201\"></span>f the initial transactions. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs3d\">Non-monetary items measured at f<span class=\"__2 _201\"></span>air value in a for<span class=\"__2 _201\"></span>eign currency ar<span class=\"__2 _201\"></span>e translated using the e<span class=\"__2 _201\"></span>xchange rat<span class=\"__2 _201\"></span>es </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs3e\">at the date when the f<span class=\"__2 _201\"></span>air value was determined<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Note 2.4.2. <span class=\"__2 _f0_1\"> </span>Foreign Currency translation<span class=\"__2 _21f\"> </span>Items included in the financial stat<span class=\"__2 _201\"></span>ements of each of the Group<span class=\"__2 _201\"></span>\u2019s entities are measur<span class=\"__2 _201\"></span>ed using the currenc<span class=\"__2 _201\"></span>y of the primar<span class=\"__2 _202\"></span>y economic envir<span class=\"__2 _201\"></span>onment in which the entit<span class=\"__2 _202\"></span>y operates (\u2018the functional curr<span class=\"__2 _201\"></span>ency\u2019). The functional currenc<span class=\"__2 _201\"></span>y of the Group\u2019s subsidiaries and jointly contr<span class=\"__2 _201\"></span>olled companies incorporated in Gabon, Nigeria, Cyprus, Netherlands, Nor<span class=\"__2 _202\"></span>way<span class=\"__2 _204\"></span>, Austria and the Cayman Islands is the US dollar (\u2018USD\u2019). In the consolidat<span class=\"__2 _201\"></span>ed financial statements, the assets and liabilities of non-USD functional curr<span class=\"__2 _201\"></span>ency balances are tr<span class=\"__2 _201\"></span>anslated into USD at the rat<span class=\"__2 _201\"></span>e of ex<span class=\"__2 _201\"></span>change ruling at the balance sheet date<span class=\"__2 _201\"></span>. The results and cash flows o<span class=\"__2 _201\"></span>f non-USD functional currency subsidiaries ar<span class=\"__2 _201\"></span>e translated into USD using applic<span class=\"__2 _201\"></span>able average rates as an appr<span class=\"__2 _201\"></span>o<span class=\"__2 _201\"></span>ximation for the ex<span class=\"__2 _201\"></span>change rates pr<span class=\"__2 _201\"></span>evailing at the dat<span class=\"__2 _201\"></span>es of the differ<span class=\"__2 _201\"></span>ent transactions. For<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change adjustments arising when the opening net assets and the pro<span class=\"__2 _201\"></span>fits for the year r<span class=\"__2 _201\"></span>etained by non-USD functional currenc<span class=\"__2 _201\"></span>y subsidiaries are translat<span class=\"__2 _201\"></span>ed into USD are tak<span class=\"__2 _201\"></span>en to a separat<span class=\"__2 _201\"></span>e component of equity<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The for<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change rates applied w<span class=\"__2 _201\"></span>ere:<span class=\"__2 _21f\"> </span><table class=\"s wc3 h41\" id=\"_8f4d6383-4d9f-4623-9003-2c0d3b13ab16\"><tr><td></td><td></td><td class=\"c_1 n x29e yd72 wc4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"ff6_2\"><span class=\"__2 gs37\"> </span><span class=\"__2 _f1_1\"> </span></span></div></td><td></td><td class=\"c_1 n x29f yd72 w10 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x2a0 h2_2 yd73 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Reporting date </td><td></td><td class=\"t_2 m0_2 x2a1 h2_2 yd73 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Reporting date </td></tr><tr><td></td><td class=\"t_2 m0_2 x2a2 h2_2 yd74 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">A<span class=\"__2 _201\"></span>verage rat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x2a3 yd70 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">rate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2a4 yd70 wc5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">A<span class=\"__2 _201\"></span>verage rat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x2a5 h2_2 yd74 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">rate<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yd75 wc6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norwegian Kroner / USD<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2a6 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.3892<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a7 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.0847<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a8 yd75 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10.7582<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2a9 yd75 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11.3578<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e wc7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">USD / British Pound St<span class=\"__2 _201\"></span>erling<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2aa yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.3187<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ab yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.3451<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ac yd2e w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2779<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ad yd2e w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wc8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">USD / T<span class=\"__2 _204\"></span>unisian Dinar<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ae ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2.9963<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2af ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2.9163<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2b0 ycf3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.0972<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2b1 ycf3 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.0650<span class=\"__2 gs37\"> </span></div></td></tr></table>T<span class=\"__2 _207\"></span>ransactions in for<span class=\"__2 _201\"></span>eign currencies ar<span class=\"__2 _201\"></span>e initially recor<span class=\"__2 _201\"></span>ded at the functional currency spot r<span class=\"__2 _201\"></span>ate ruling at the date of the tr<span class=\"__2 _201\"></span>ansaction. Monetar<span class=\"__2 _202\"></span>y assets and liabilities denominated in f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>encies are retr<span class=\"__2 _201\"></span>anslated at the functional currenc<span class=\"__2 _201\"></span>y spot rate of e<span class=\"__2 _201\"></span>xchange ruling at the r<span class=\"__2 _201\"></span>eporting date. All diff<span class=\"__2 _201\"></span>erences are tak<span class=\"__2 _201\"></span>en to the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. Non-monetar<span class=\"__2 _202\"></span>y items that ar<span class=\"__2 _201\"></span>e measured in t<span class=\"__2 _201\"></span>erms of historical cost in for<span class=\"__2 _201\"></span>eign currenc<span class=\"__2 _201\"></span>y are translat<span class=\"__2 _201\"></span>ed using the spot ex<span class=\"__2 _201\"></span>change rates as at the dates o<span class=\"__2 _201\"></span>f the initial transactions. Non-monetary items measured at f<span class=\"__2 _201\"></span>air value in a for<span class=\"__2 _201\"></span>eign currency ar<span class=\"__2 _201\"></span>e translated using the e<span class=\"__2 _201\"></span>xchange rat<span class=\"__2 _201\"></span>es at the date when the f<span class=\"__2 _201\"></span>air value was determined<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>For<span class=\"__2 _201\"></span>eign currency e<span class=\"__2 _201\"></span>x<span class=\"__2 _201\"></span>change risk<span class=\"__2 _21f\"> </span>The Company operat<span class=\"__2 _201\"></span>es internationally and is expos<span class=\"__2 _201\"></span>ed to risk arising fr<span class=\"__2 _201\"></span>om various currency e<span class=\"__2 _201\"></span>xposures, primarily with respect t<span class=\"__2 _201\"></span>o the Nor<span class=\"__2 _202\"></span>wegian Kr<span class=\"__2 _201\"></span>oner (NOK<span class=\"__2 _202\"></span>), the T<span class=\"__2 _207\"></span>unisian Dinar (<span class=\"__2 _202\"></span>TND), the Pound St<span class=\"__2 _201\"></span>erling (GBP) and the Central A<span class=\"__2 _201\"></span>frican Franc (<span class=\"__2 _201\"></span>CF<span class=\"__2 _201\"></span>A). The Group has tr<span class=\"__2 _201\"></span>ansactional currency e<span class=\"__2 _201\"></span>xposures. Such exposur<span class=\"__2 _201\"></span>e arises fr<span class=\"__2 _201\"></span>om sales or purchases in currencies o<span class=\"__2 _201\"></span>ther than the respective functional curr<span class=\"__2 _201\"></span>ency<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The Group r<span class=\"__2 _201\"></span>eports its consolidated r<span class=\"__2 _201\"></span>esults in USD, an<span class=\"__2 _201\"></span>y change in ex<span class=\"__2 _201\"></span>change rates between its operating subsidiaries\u2019 functional currencies and the USD aff<span class=\"__2 _201\"></span>ects its consolidated income stat<span class=\"__2 _201\"></span>ement and balance sheet when the results o<span class=\"__2 _201\"></span>f those operating subsidiaries ar<span class=\"__2 _201\"></span>e translated into USD f<span class=\"__2 _201\"></span>or reporting purposes. Group companies ar<span class=\"__2 _201\"></span>e requir<span class=\"__2 _201\"></span>ed to manage their f<span class=\"__2 _201\"></span>oreign e<span class=\"__2 _201\"></span>xchange risk against their functional curr<span class=\"__2 _201\"></span>ency<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The Group e<span class=\"__2 _201\"></span>valuates on a continuous basis t<span class=\"__2 _201\"></span>o use cross curr<span class=\"__2 _201\"></span>ency swaps if deemed appropriat<span class=\"__2 _201\"></span>e by management in or<span class=\"__2 _201\"></span>der to hedge the forward f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>ency risk. The group used no curr<span class=\"__2 _201\"></span>ency derivatives/<span class=\"__2 _201\"></span>swaps during 2025 or 2024. A 20% strengthening or w<span class=\"__2 _201\"></span>eakening of the USD against the f<span class=\"__2 _201\"></span>ollowing currencies at the balance sheet dates pr<span class=\"__2 _201\"></span>esented w<span class=\"__2 _201\"></span>ould have increas<span class=\"__2 _201\"></span>ed / (decr<span class=\"__2 _201\"></span>eased) equity and profit or loss by the amounts sho<span class=\"__2 _201\"></span>wn below<span class=\"__2 _201\"></span>. The Group<span class=\"__2 _201\"></span>\u2019s assessment of what a r<span class=\"__2 _201\"></span>easonable potential change in f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>encies that it is currently expos<span class=\"__2 _201\"></span>ed to have been changed as a r<span class=\"__2 _201\"></span>esult of the changes observed in the world financial markets. This hypothetic<span class=\"__2 _201\"></span>al analysis assumes that all other variables, including inter<span class=\"__2 _201\"></span>est rates and commodity prices, remain constant.<span class=\"__2 _21f\"> </span><table class=\"s w1fa h71\" id=\"_7180d242-ce21-4f70-9918-fd4e9b40ad69\"><tr><td class=\"c_1 n x13a yec2 w48 h72\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x5c1 yec3 w10c h73\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x5c2 yec3 w10c h73\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec4 w1fb h74\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs NOK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c3 yec4 w1ef h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c4 yec4 w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c5 yec4 w17f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yec4 w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec5 w1fd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c7 yec5 w63 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6,858)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c8 yec5 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,288<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5c9 yec5 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ca yec5 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec6 w1fe h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cb yec6 w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5cc yec6 w1ff h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cd yec6 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ce yec6 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec7 w200 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cf yec7 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(61)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d0 yec7 w10a h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">91<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5d1 yec7 w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(115)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39c yec7 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">172<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec8 w201 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yec8 w86 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6,917)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d3 yec8 w1a5 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,375<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d4 yec8 w202 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(105)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d5 yec8 w203 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">156<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 hc_2 yec9 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs TND<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5d6 yeca w1ef h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d7 yeca w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d8 yeca w17f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d9 yeca w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecb w1fd h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5da yecb w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">454<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5db yecb w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(680)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5dc yecb w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">543<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5dd yecb w204 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(814)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecc w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5de yecc w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">452<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5df yecc w204 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(679)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e0 yecc w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">190<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x291 yecc w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(285)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecd w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e1 yecd w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,883)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e2 yecd w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,825<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5e3 yecd w9f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,338)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e4 yecd w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,007<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yece w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yece w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,977)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e5 yece w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,466<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e6 yece w88 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,605)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e7 yece w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,908<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecf w205 h75\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs EUR<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e8 yecf w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e9 yecf w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ea yecf w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5eb yecf w206 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yed0 ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5ec yed1 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(206)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ed yed1 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">309<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ee yed1 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ef yed1 w1ff h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(5)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed2 w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cb yed2 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5cc yed2 w1ff h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(7)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cd yed2 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ce yed2 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed3 w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cf yed3 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(51)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d0 yed3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">77<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f0 yed3 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(45)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f1 yed3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">67<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed4 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f2 yed4 w207 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f3 yed4 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">379<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f4 yed4 w209 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(42)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f5 yed4 w27 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">62<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 hc_2 yed5 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs GBP<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5d6 yed6 w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d7 yed6 w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d8 yed6 w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d9 yed6 w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yed7 ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5f6 yed8 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,340)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f7 yed8 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6,510<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f8 yed8 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f9 yed8 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(29)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed9 w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fa yed9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">57<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5fb yed9 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(85)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fc yed9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">73<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5fd yed9 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(109)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yeda w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fe yeda w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(422)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ff yeda w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">633<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x600 yeda w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x601 yeda w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">378<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedb w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yedb w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,705)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e5 yedb w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,058<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x602 yedb w207 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(160)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x603 yedb w203 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedc w20a h75\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs CF<span class=\"__2 _201\"></span>A<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x604 yedc w17f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x605 yedc w1fc h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x606 yedc w1ef h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x607 yedc w206 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yedd ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x608 yede w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,109<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x609 yede w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,664)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60a yede w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">310<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60b yede w1f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(465)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedf w1fe h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60c yedf w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,058<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60d yedf w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,587)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60e yedf w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,652<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60f yedf w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,478)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yee0 w200 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x610 yee0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x611 yee0 w1ff h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x612 yee0 w9f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,207)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x430 yee0 w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,811<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x613 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,168<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d3 ycf3 w88 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x614 ycf3 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">755<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x615 ycf3 w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,132)<span class=\"__2 _21f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>Dev<span class=\"__2 _201\"></span>elopment assets Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of commer<span class=\"__2 _201\"></span>cially proven de<span class=\"__2 _201\"></span>velopment wells, is capitalis<span class=\"__2 _201\"></span>ed within propert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant and equipment according t<span class=\"__2 _201\"></span>o nature<span class=\"__2 _201\"></span>. When development is completed on a specific field, thes<span class=\"__2 _201\"></span>e costs are transf<span class=\"__2 _201\"></span>erred to pr<span class=\"__2 _201\"></span>oduction assets. No depr<span class=\"__2 _201\"></span>eciation or amor<span class=\"__2 _202\"></span>tisation is charged during the Exploration and Evaluation phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>As summary of the licence interests ar<span class=\"__2 _201\"></span>e as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s wda h46\" id=\"_cf6bd456-37d4-41d5-8484-e26b2f5ae403\"><tr><td class=\"c_1 n x13a yd8d wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licence area<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd8d wdb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o\u2019s inter<span class=\"__2 _201\"></span>est<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x300 yd8d wdc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Countr<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd8d wdd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Expir<span class=\"__2 _202\"></span>y of current phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8e wde h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block G<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x302 yd8e wdf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14.25%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x303 yd8e we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x304 yd8e we1 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2040<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8f we2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dussafu Marin permit (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x305 yd8f we3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.4997%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x306 yd8f we4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x307 yd8f we5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">September 2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd90 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-01<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd90 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">56% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd90 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd90 we8 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2027<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration Right 12/3/376 </td><td class=\"c_1 n x30a yd92 we9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30b yd92 wea h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30c yd92 web h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(iii)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd94 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-23<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd94 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd94 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd94 wec h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">March<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd95 wed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Niosi Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30d yd95 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30e yd95 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30f yd95 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2030<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd96 wf0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guduma Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x310 yd96 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x311 yd96 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x312 yd96 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd97 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">TPS Assets:<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd98 wf1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x313 yd98 wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x314 yd98 wf3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x315 yd98 wf4 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 wf5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina South<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x316 yd99 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x317 yd99 wf6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x318 yd99 wd3 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">November<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a wf7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gremda / El Ain<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x319 yd9a wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31a yd9a wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd9a we1 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9b wf8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guebiba<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd9b wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31b yd9b wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31c yd9b web h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2033<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wf9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Rhemoura (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31d ycf3 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31e ycf3 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31f ycf3 wfa h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">January<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>The Ruche area Ex<span class=\"__2 _201\"></span>clusive Exploitation Authorisation (\u201cEEA<span class=\"__2 _201\"></span>\u201d) under the Dussafu Marin PSC has been  effectiv<span class=\"__2 _201\"></span>e from commencement of pr<span class=\"__2 _201\"></span>oduction in Septmber 2018 f<span class=\"__2 _201\"></span>or a period of 10 years. In April 2026, the EEA has been renew<span class=\"__2 _201\"></span>ed, at the contractor\u2019s r<span class=\"__2 _201\"></span>equest<span class=\"__2 _202\"></span>, for a period o<span class=\"__2 _201\"></span>f 10 years, starting in Sept<span class=\"__2 _201\"></span>ember 2028. Subsequent to this, if commer<span class=\"__2 _201\"></span>cial exploitation is still possible fr<span class=\"__2 _201\"></span>om the Ruche area, the EEA may be rene<span class=\"__2 _201\"></span>wed for thr<span class=\"__2 _201\"></span>ee fur<span class=\"__2 _202\"></span>ther periods of five year t<span class=\"__2 _201\"></span>erms each, until 2053.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>In process of being r<span class=\"__2 _201\"></span>enewed.<span class=\"__2 _21f\"> </span>(iii) <span class=\"__2 _247\"> </span>Awaiting appr<span class=\"__2 _201\"></span>oval of thr<span class=\"__2 _201\"></span>ee-year explor<span class=\"__2 _201\"></span>ation work progr<span class=\"__2 _201\"></span>amme application<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 9.3. <span class=\"__2 _ee_1\"> </span>Goodwill<span class=\"__2 _21f\"> </span><table class=\"s w131 h5d\" id=\"_9b71a278-e8bd-4b62-8157-c81d7b723e2b\"><tr><td class=\"c_1 n x13a ye31 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye33 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd40 w139 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x465 yd40 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x19b yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x466 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x467 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr></table>During 2023, 40% of the shar<span class=\"__2 _201\"></span>es of Sfax Petr<span class=\"__2 _201\"></span>oleum Corporation AS was acquir<span class=\"__2 _201\"></span>ed from Beender P<span class=\"__2 _201\"></span>etroleum T<span class=\"__2 _207\"></span>unisia Limited when assets and liabilities wer<span class=\"__2 _201\"></span>e taken on at f<span class=\"__2 _201\"></span>air value and Goodwill of USD 4.4 million was recognis<span class=\"__2 _201\"></span>ed.  The remaining goodwill of USD 47.8 million was a r<span class=\"__2 _201\"></span>esult of the acquisition of the inter<span class=\"__2 _201\"></span>est in Block G, Equatorial Guinea during 2021.<span class=\"__2 _21f\"> </span>Annual impairment assessments wer<span class=\"__2 _201\"></span>e carried out in December 2025 at which time the t<span class=\"__2 _201\"></span>otal carrying value of Block G and the Sfax P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum sub<span class=\"__2 _202\"></span>-group was USD 172.9 million and USD 42 million respectiv<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>.  The net reco<span class=\"__2 _201\"></span>verable value was det<span class=\"__2 _201\"></span>ermined on a V<span class=\"__2 _201\"></span>alue in Use (\u2018VIU\u2019) basis using a discount<span class=\"__2 _201\"></span>ed cash flow model, which ex<span class=\"__2 _201\"></span>ceeded the carrying value.  Bas<span class=\"__2 _201\"></span>ed on a VIU analysis, per<span class=\"__2 _202\"></span>formed using the pro<span class=\"__2 _201\"></span>files from thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>ty reserves report, using the discount rate o<span class=\"__2 _201\"></span>f 10% and oil price assumptions using a price deck of USD 67/bbl in 2026, incr<span class=\"__2 _201\"></span>easing to USD 73/bbl in 2030 and USD 93/<span class=\"__2 _21f\"> </span>bbl in 2038.  The resultant r<span class=\"__2 _201\"></span>ecoverable amounts e<span class=\"__2 _201\"></span>xceed the curr<span class=\"__2 _201\"></span>ent carrying value of the assets on the Group<span class=\"__2 _201\"></span>\u2019s balance sheet<span class=\"__2 _202\"></span>.  This discount rat<span class=\"__2 _201\"></span>e was derived from the Gr<span class=\"__2 _201\"></span>oup\u2019s estimate o<span class=\"__2 _201\"></span>f discount rates that might be applied by active mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants and adjusted, wher<span class=\"__2 _201\"></span>e applicable, t<span class=\"__2 _201\"></span>o take int<span class=\"__2 _201\"></span>o account any risks specific t<span class=\"__2 _201\"></span>o the asset and the region wher<span class=\"__2 _201\"></span>e the asset is locat<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>In determining VIU it is necessary to mak<span class=\"__2 _201\"></span>e a series of assumptions to estimat<span class=\"__2 _201\"></span>e future c<span class=\"__2 _201\"></span>ash flows including volumes, price assumption and cost estimat<span class=\"__2 _201\"></span>es. Economically r<span class=\"__2 _201\"></span>ecoverable r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and res<span class=\"__2 _201\"></span>ources ar<span class=\"__2 _201\"></span>e based on NSAI and pr<span class=\"__2 _201\"></span>oject plans based on Operat<span class=\"__2 _201\"></span>or sourced inf<span class=\"__2 _201\"></span>ormation, supported by the ev<span class=\"__2 _201\"></span>aluation work under<span class=\"__2 _202\"></span>taken b<span class=\"__2 _201\"></span>y appropriately qualified per<span class=\"__2 _201\"></span>sons within the Joint V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e. The impairment test is most s<span class=\"__2 _201\"></span>ensitive to the follo<span class=\"__2 _201\"></span>wing assumptions: discount rat<span class=\"__2 _201\"></span>es, oil and gas prices, reserve estimates and pr<span class=\"__2 _201\"></span>oject risk. As of the date of the financial stat<span class=\"__2 _201\"></span>ements there is no expectation o<span class=\"__2 _201\"></span>f possible changes in any of the abov<span class=\"__2 _201\"></span>e key assumptions that w<span class=\"__2 _201\"></span>ould cause the carrying value of the Block G or TPS assets t<span class=\"__2 _201\"></span>o materially ex<span class=\"__2 _201\"></span>ceed its recov<span class=\"__2 _201\"></span>erable amount<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>Note 9.3. <span class=\"__2 _ee_1\"> </span>Goodwill<span class=\"__2 _21f\"> </span><table class=\"s w131 h5d\" id=\"_9b71a278-e8bd-4b62-8157-c81d7b723e2b\"><tr><td class=\"c_1 n x13a ye31 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye33 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd40 w139 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x465 yd40 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x19b yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x466 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x467 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr></table>During 2023, 40% of the shar<span class=\"__2 _201\"></span>es of Sfax Petr<span class=\"__2 _201\"></span>oleum Corporation AS was acquir<span class=\"__2 _201\"></span>ed from Beender P<span class=\"__2 _201\"></span>etroleum T<span class=\"__2 _207\"></span>unisia Limited when assets and liabilities wer<span class=\"__2 _201\"></span>e taken on at f<span class=\"__2 _201\"></span>air value and Goodwill of USD 4.4 million was recognis<span class=\"__2 _201\"></span>ed.  The remaining goodwill of USD 47.8 million was a r<span class=\"__2 _201\"></span>esult of the acquisition of the inter<span class=\"__2 _201\"></span>est in Block G, Equatorial Guinea during 2021.<span class=\"__2 _21f\"> </span>Annual impairment assessments wer<span class=\"__2 _201\"></span>e carried out in December 2025 at which time the t<span class=\"__2 _201\"></span>otal carrying value of Block G and the Sfax P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum sub<span class=\"__2 _202\"></span>-group was USD 172.9 million and USD 42 million respectiv<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>.  The net reco<span class=\"__2 _201\"></span>verable value was det<span class=\"__2 _201\"></span>ermined on a V<span class=\"__2 _201\"></span>alue in Use (\u2018VIU\u2019) basis using a discount<span class=\"__2 _201\"></span>ed cash flow model, which ex<span class=\"__2 _201\"></span>ceeded the carrying value.  Bas<span class=\"__2 _201\"></span>ed on a VIU analysis, per<span class=\"__2 _202\"></span>formed using the pro<span class=\"__2 _201\"></span>files from thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>ty reserves report, using the discount rate o<span class=\"__2 _201\"></span>f 10% and oil price assumptions using a price deck of USD 67/bbl in 2026, incr<span class=\"__2 _201\"></span>easing to USD 73/bbl in 2030 and USD 93/<span class=\"__2 _21f\"> </span>bbl in 2038.  The resultant r<span class=\"__2 _201\"></span>ecoverable amounts e<span class=\"__2 _201\"></span>xceed the curr<span class=\"__2 _201\"></span>ent carrying value of the assets on the Group<span class=\"__2 _201\"></span>\u2019s balance sheet<span class=\"__2 _202\"></span>.  This discount rat<span class=\"__2 _201\"></span>e was derived from the Gr<span class=\"__2 _201\"></span>oup\u2019s estimate o<span class=\"__2 _201\"></span>f discount rates that might be applied by active mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants and adjusted, wher<span class=\"__2 _201\"></span>e applicable, t<span class=\"__2 _201\"></span>o take int<span class=\"__2 _201\"></span>o account any risks specific t<span class=\"__2 _201\"></span>o the asset and the region wher<span class=\"__2 _201\"></span>e the asset is locat<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>In determining VIU it is necessary to mak<span class=\"__2 _201\"></span>e a series of assumptions to estimat<span class=\"__2 _201\"></span>e future c<span class=\"__2 _201\"></span>ash flows including volumes, price assumption and cost estimat<span class=\"__2 _201\"></span>es. Economically r<span class=\"__2 _201\"></span>ecoverable r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and res<span class=\"__2 _201\"></span>ources ar<span class=\"__2 _201\"></span>e based on NSAI and pr<span class=\"__2 _201\"></span>oject plans based on Operat<span class=\"__2 _201\"></span>or sourced inf<span class=\"__2 _201\"></span>ormation, supported by the ev<span class=\"__2 _201\"></span>aluation work under<span class=\"__2 _202\"></span>taken b<span class=\"__2 _201\"></span>y appropriately qualified per<span class=\"__2 _201\"></span>sons within the Joint V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e. The impairment test is most s<span class=\"__2 _201\"></span>ensitive to the follo<span class=\"__2 _201\"></span>wing assumptions: discount rat<span class=\"__2 _201\"></span>es, oil and gas prices, reserve estimates and pr<span class=\"__2 _201\"></span>oject risk. As of the date of the financial stat<span class=\"__2 _201\"></span>ements there is no expectation o<span class=\"__2 _201\"></span>f possible changes in any of the abov<span class=\"__2 _201\"></span>e key assumptions that w<span class=\"__2 _201\"></span>ould cause the carrying value of the Block G or TPS assets t<span class=\"__2 _201\"></span>o materially ex<span class=\"__2 _201\"></span>ceed its recov<span class=\"__2 _201\"></span>erable amount<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "Note 2.4.3. <span class=\"__2 _f0_1\"> </span>Business combinations and goodwill<span class=\"__2 _21f\"> </span>In order t<span class=\"__2 _201\"></span>o consider an acquisition as a business combination, the acquired ass<span class=\"__2 _201\"></span>et or groups of assets must constitute a business (<span class=\"__2 _201\"></span>an integrated s<span class=\"__2 _201\"></span>et of operations and assets conduct<span class=\"__2 _201\"></span>ed and managed for the purpose of pr<span class=\"__2 _201\"></span>oviding a r<span class=\"__2 _201\"></span>eturn to the invest<span class=\"__2 _201\"></span>ors). The combination consists of inputs and process<span class=\"__2 _201\"></span>es applied to thes<span class=\"__2 _201\"></span>e inputs that have the ability to creat<span class=\"__2 _201\"></span>e output. Acquired businesses ar<span class=\"__2 _201\"></span>e included in the financial statements fr<span class=\"__2 _201\"></span>om the transaction date<span class=\"__2 _201\"></span>. The transaction date is defined as the dat<span class=\"__2 _201\"></span>e on which the Group achie<span class=\"__2 _201\"></span>ves control ov<span class=\"__2 _201\"></span>er the financial and operating assets. This date ma<span class=\"__2 _201\"></span>y differ from the actual dat<span class=\"__2 _201\"></span>e on which the assets ar<span class=\"__2 _201\"></span>e transferr<span class=\"__2 _201\"></span>ed. Comparative figur<span class=\"__2 _201\"></span>es are not adjust<span class=\"__2 _201\"></span>ed for acquir<span class=\"__2 _201\"></span>ed, sold or liquidated businesses. On acquisition of a licence that in<span class=\"__2 _201\"></span>volves the right to e<span class=\"__2 _201\"></span>xplore for and pr<span class=\"__2 _201\"></span>oduce petroleum res<span class=\"__2 _201\"></span>ources, it is consider<span class=\"__2 _201\"></span>ed in each case whether the acquisition should be tr<span class=\"__2 _201\"></span>eated as a business combination or an asset pur<span class=\"__2 _201\"></span>chase. Gener<span class=\"__2 _201\"></span>ally<span class=\"__2 _201\"></span>, purchas<span class=\"__2 _201\"></span>es of licences in a development or pr<span class=\"__2 _201\"></span>oduction phase will be r<span class=\"__2 _201\"></span>egarded as a business combination. Business combinations ar<span class=\"__2 _201\"></span>e accounted for using the acquisition method. The cost of an acquisition is measur<span class=\"__2 _201\"></span>ed as the aggregate o<span class=\"__2 _201\"></span>f the consideration transf<span class=\"__2 _201\"></span>erred, measur<span class=\"__2 _201\"></span>ed at acquisition date fair value and the amount o<span class=\"__2 _201\"></span>f any NCI in the acquiree<span class=\"__2 _201\"></span>. For each business combination, the Group elects whether t<span class=\"__2 _201\"></span>o measure NCI in the acquir<span class=\"__2 _201\"></span>ee at fair value or at the proportionate shar<span class=\"__2 _201\"></span>e of the acquir<span class=\"__2 _201\"></span>ee\u2019s identifiable net assets. Acquisition relat<span class=\"__2 _201\"></span>ed costs are e<span class=\"__2 _201\"></span>xpensed as incurred and included in administr<span class=\"__2 _201\"></span>ative expenses.  When the Group acquir<span class=\"__2 _201\"></span>es a business, it assesses the ass<span class=\"__2 _201\"></span>ets and liabilities assumed for appr<span class=\"__2 _201\"></span>opriate classification and designation in accor<span class=\"__2 _201\"></span>dance with the contractual terms, economic cir<span class=\"__2 _201\"></span>cumstances and pertinent conditions as at the acquisition date. This includes the s<span class=\"__2 _201\"></span>eparation of embedded derivatives in host contracts by the acquir<span class=\"__2 _201\"></span>ee. Thos<span class=\"__2 _201\"></span>e acquired petr<span class=\"__2 _201\"></span>oleum reserves and res<span class=\"__2 _201\"></span>ources that can be r<span class=\"__2 _201\"></span>eliably measured ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed separately in the ass<span class=\"__2 _201\"></span>essment of fair values on acquisition. Other po<span class=\"__2 _201\"></span>tential res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves, res<span class=\"__2 _201\"></span>ources and rights, f<span class=\"__2 _201\"></span>or which fair values canno<span class=\"__2 _201\"></span>t be reliably measur<span class=\"__2 _201\"></span>ed, are not r<span class=\"__2 _201\"></span>ecognised separat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>, but instead ar<span class=\"__2 _201\"></span>e subsumed in goodwill.<span class=\"__2 _21f\"> </span>Any contingent consideration t<span class=\"__2 _201\"></span>o be transferr<span class=\"__2 _201\"></span>ed by the acquirer will be r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue at the acquisition date<span class=\"__2 _201\"></span>. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 F<span class=\"__2 _201\"></span>inancial Instruments is measured at fair v<span class=\"__2 _201\"></span>alue, with changes in fair v<span class=\"__2 _201\"></span>alue recognis<span class=\"__2 _201\"></span>ed either in the statement of pr<span class=\"__2 _201\"></span>ofit or loss or as a change to other compr<span class=\"__2 _201\"></span>ehensive income<span class=\"__2 _201\"></span>. If the contingent consideration is not within the s<span class=\"__2 _201\"></span>cope of IFRS 9, it is measured in accor<span class=\"__2 _201\"></span>dance with the appropriat<span class=\"__2 _201\"></span>e IFRS Accounting Standards. Contingent consider<span class=\"__2 _201\"></span>ation that is classified as equit<span class=\"__2 _202\"></span>y is not r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>measured, and subs<span class=\"__2 _201\"></span>equent settlement is accounted f<span class=\"__2 _201\"></span>or within equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Goodwill is initially measured at cost, being the e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate of the consideration tr<span class=\"__2 _201\"></span>ansferr<span class=\"__2 _201\"></span>ed and the amount recognis<span class=\"__2 _201\"></span>ed for NCI over the f<span class=\"__2 _201\"></span>air value of the identifiable net assets acquir<span class=\"__2 _201\"></span>ed and liabilities assumed. If the fair value o<span class=\"__2 _201\"></span>f the identifiable net assets acquired is in e<span class=\"__2 _201\"></span>xcess of the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred (bar<span class=\"__2 _201\"></span>gain purchase<span class=\"__2 _201\"></span>), befor<span class=\"__2 _201\"></span>e recognising a gain, the Gr<span class=\"__2 _201\"></span>oup reassess<span class=\"__2 _201\"></span>es whether it has correctly identified all o<span class=\"__2 _201\"></span>f the assets acquired and all o<span class=\"__2 _201\"></span>f the liabilities assumed and reviews the procedur<span class=\"__2 _201\"></span>es used t<span class=\"__2 _201\"></span>o measure the amounts to be r<span class=\"__2 _201\"></span>ecognised at the acquisition date<span class=\"__2 _201\"></span>. If the reass<span class=\"__2 _201\"></span>essment still results in an e<span class=\"__2 _201\"></span>xcess o<span class=\"__2 _201\"></span>f the fair value of net assets acquir<span class=\"__2 _201\"></span>ed over the aggr<span class=\"__2 _201\"></span>egate consideration transf<span class=\"__2 _201\"></span>erred, then the gain is r<span class=\"__2 _201\"></span>ecognised in the statement of pr<span class=\"__2 _201\"></span>ofit or loss and other compr<span class=\"__2 _201\"></span>ehensive income. After initial r<span class=\"__2 _201\"></span>ecognition, goodwill is measured at cost less any accumulat<span class=\"__2 _201\"></span>ed impairment losses. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, goodwill acquired in a business combination is, fr<span class=\"__2 _201\"></span>om the acquisition date<span class=\"__2 _201\"></span>, allocated t<span class=\"__2 _201\"></span>o each of the Group<span class=\"__2 _201\"></span>\u2019s cash generating units (CGUs) that ar<span class=\"__2 _201\"></span>e expect<span class=\"__2 _201\"></span>ed to benefit from the combination, irrespectiv<span class=\"__2 _201\"></span>e of whether other assets or liabilities of the acquir<span class=\"__2 _201\"></span>ee are assigned t<span class=\"__2 _201\"></span>o those units.<span class=\"__2 _21f\"> </span>Where goodwill f<span class=\"__2 _201\"></span>orms part of a CGU and par<span class=\"__2 _202\"></span>t of the operation in that unit is dispos<span class=\"__2 _201\"></span>ed of, the goodwill associat<span class=\"__2 _201\"></span>ed with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill dispos<span class=\"__2 _201\"></span>ed of in these circumstances is measur<span class=\"__2 _201\"></span>ed based on the r<span class=\"__2 _201\"></span>elative values of the dispos<span class=\"__2 _201\"></span>ed operation and the por<span class=\"__2 _202\"></span>tion of the CGU r<span class=\"__2 _201\"></span>etained<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Note 2.4.4. <span class=\"__2 _f0_1\"> </span>Licence interests, exploration and evaluation assets<span class=\"__2 _201\"></span>, and field investments, and depreciation<span class=\"__2 _21f\"> </span>The Group applies the \u2018successful eff<span class=\"__2 _201\"></span>orts\u2019 method of accounting for Exploration and Evaluation (\u2018E&amp;E\u2019) costs, in accordance with IFRS 6 \u2018Exploration f<span class=\"__2 _201\"></span>or and Evaluation of Miner<span class=\"__2 _201\"></span>al Resour<span class=\"__2 _201\"></span>ces\u2019. Costs incurr<span class=\"__2 _201\"></span>ed befor<span class=\"__2 _201\"></span>e the Group ob<span class=\"__2 _201\"></span>tains legal rights to explor<span class=\"__2 _201\"></span>e an area ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed . E&amp;E expenditur<span class=\"__2 _201\"></span>e is capitalised when it is consider<span class=\"__2 _201\"></span>ed probable that futur<span class=\"__2 _201\"></span>e economic benefits will be reco<span class=\"__2 _201\"></span>verable. C<span class=\"__2 _201\"></span>osts that are kno<span class=\"__2 _201\"></span>wn at the time of incurrence t<span class=\"__2 _201\"></span>o fail to meet this crit<span class=\"__2 _201\"></span>erion are generally char<span class=\"__2 _201\"></span>ged to expens<span class=\"__2 _201\"></span>e in the period they ar<span class=\"__2 _201\"></span>e incurred.<span class=\"__2 _21f\"> </span>E&amp;E expenditur<span class=\"__2 _201\"></span>e capitalised as intangible ass<span class=\"__2 _201\"></span>ets includes licence acquisition costs, and exploration drilling, geological and geoph<span class=\"__2 _201\"></span>ysical costs and any other dir<span class=\"__2 _201\"></span>ectly attributable costs. E&amp;E expenditur<span class=\"__2 _201\"></span>e, which is not sufficiently r<span class=\"__2 _201\"></span>elated t<span class=\"__2 _201\"></span>o a specific mineral res<span class=\"__2 _201\"></span>ource to support capitalisation, is expens<span class=\"__2 _201\"></span>ed as incurred. E&amp;E assets ar<span class=\"__2 _201\"></span>e carried forward, until the e<span class=\"__2 _201\"></span>xistence<span class=\"__2 _201\"></span>, or other<span class=\"__2 _202\"></span>wise<span class=\"__2 _201\"></span>, of commercial r<span class=\"__2 _201\"></span>eserves have been determined subject t<span class=\"__2 _201\"></span>o cer<span class=\"__2 _202\"></span>tain limitations including revie<span class=\"__2 _201\"></span>w for indications of impairment. If no r<span class=\"__2 _201\"></span>eserves are f<span class=\"__2 _201\"></span>ound the costs to drill e<span class=\"__2 _201\"></span>xploratory wells, including explorat<span class=\"__2 _201\"></span>or<span class=\"__2 _202\"></span>y geological and geophysical costs and costs of carrying and retaining unpr<span class=\"__2 _201\"></span>oved pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties, are writt<span class=\"__2 _201\"></span>en off<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Once commercial r<span class=\"__2 _201\"></span>eserves have been disco<span class=\"__2 _201\"></span>vered, the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying value after any impairment loss of the rele<span class=\"__2 _201\"></span>vant E&amp;E assets is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o development tangible and intangible assets. No depr<span class=\"__2 _201\"></span>eciation and/<span class=\"__2 _21f\"> </span>or amortisation are char<span class=\"__2 _201\"></span>ged during the exploration and development phas<span class=\"__2 _201\"></span>e. If how<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves have not been dis<span class=\"__2 _201\"></span>cover<span class=\"__2 _201\"></span>ed, the capitalised costs ar<span class=\"__2 _201\"></span>e charged to e<span class=\"__2 _201\"></span>xpense after the conclusion of appraisal activities<span class=\"__2 _21f\"> </span>Dev<span class=\"__2 _201\"></span>elopment assets Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of commer<span class=\"__2 _201\"></span>cially proven de<span class=\"__2 _201\"></span>velopment wells, is capitalis<span class=\"__2 _201\"></span>ed within propert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant and equipment according t<span class=\"__2 _201\"></span>o nature<span class=\"__2 _201\"></span>. When development is completed on a specific field, thes<span class=\"__2 _201\"></span>e costs are transf<span class=\"__2 _201\"></span>erred to pr<span class=\"__2 _201\"></span>oduction assets. No depr<span class=\"__2 _201\"></span>eciation or amor<span class=\"__2 _202\"></span>tisation is charged during the Exploration and Evaluation phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Farm-outs \u2013 in the e<span class=\"__2 _201\"></span>xploration and e<span class=\"__2 _201\"></span>valuation phase<span class=\"__2 _21f\"> </span>The Group does no<span class=\"__2 _201\"></span>t recor<span class=\"__2 _201\"></span>d any expenditur<span class=\"__2 _201\"></span>e made by the farmee on its account. It also does not recognis<span class=\"__2 _201\"></span>e any gain or loss on its exploration and e<span class=\"__2 _201\"></span>valuation farm-out arrangements but redesignat<span class=\"__2 _201\"></span>es any costs pre<span class=\"__2 _201\"></span>viously capitalised in r<span class=\"__2 _201\"></span>elation to the whole inter<span class=\"__2 _201\"></span>est as relating t<span class=\"__2 _201\"></span>o the par<span class=\"__2 _202\"></span>tial inter<span class=\"__2 _201\"></span>est retained. Any cash consideration r<span class=\"__2 _201\"></span>eceived dir<span class=\"__2 _201\"></span>ectly from the farmee is cr<span class=\"__2 _201\"></span>edited against costs pr<span class=\"__2 _201\"></span>eviously capitalised in relation t<span class=\"__2 _201\"></span>o the whole inter<span class=\"__2 _201\"></span>est with any ex<span class=\"__2 _201\"></span>cess accounted for b<span class=\"__2 _201\"></span>y the Group as a gain on disposal.<span class=\"__2 _21f\"> </span>Dev<span class=\"__2 _201\"></span>elopment costs<span class=\"__2 _21f\"> </span>Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of development w<span class=\"__2 _201\"></span>ells, including unsuccessful development or delineation wells, is capitalised within oil and gas pr<span class=\"__2 _201\"></span>operties.<span class=\"__2 _21f\"> </span>Oil &amp; gas pro<span class=\"__2 _201\"></span>duction assets Development and pr<span class=\"__2 _201\"></span>oduction assets ar<span class=\"__2 _201\"></span>e accumulated on a cash-generating unit basis and r<span class=\"__2 _201\"></span>epresent the cost of developing the commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves discov<span class=\"__2 _201\"></span>ered and bringing them into pr<span class=\"__2 _201\"></span>oduction together with E&amp;E expenditur<span class=\"__2 _201\"></span>es incurred in finding commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves transferr<span class=\"__2 _201\"></span>ed from intangible E&amp;E ass<span class=\"__2 _201\"></span>ets as outlined in accounting policy above<span class=\"__2 _201\"></span>. The cost of development and pr<span class=\"__2 _201\"></span>oduction assets also includes the cost o<span class=\"__2 _201\"></span>f acquisitions and purchases o<span class=\"__2 _201\"></span>f such assets, dir<span class=\"__2 _201\"></span>ectly attributable overheads and the cost of r<span class=\"__2 _201\"></span>ecognising provisions f<span class=\"__2 _201\"></span>or future r<span class=\"__2 _201\"></span>estoration and decommissioning. Where major and identifiable parts of the pr<span class=\"__2 _201\"></span>oduction assets have diff<span class=\"__2 _201\"></span>erent useful liv<span class=\"__2 _201\"></span>es, they are accounted f<span class=\"__2 _201\"></span>or as separate it<span class=\"__2 _201\"></span>ems of property<span class=\"__2 _201\"></span>, plant and equipment. Costs of minor r<span class=\"__2 _201\"></span>epairs and maintenance ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Depreciation/<span class=\"__2 _204\"></span>amor<span class=\"__2 _202\"></span>tisation Oil and gas properties ar<span class=\"__2 _201\"></span>e not depleted until pr<span class=\"__2 _201\"></span>oduction commences. Costs relating t<span class=\"__2 _201\"></span>o each single field cost centre ar<span class=\"__2 _201\"></span>e depleted on a unit of pr<span class=\"__2 _201\"></span>oduction method based on the commer<span class=\"__2 _201\"></span>cial prov<span class=\"__2 _201\"></span>ed and probable res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves for that cost centr<span class=\"__2 _201\"></span>e. The depletion c<span class=\"__2 _201\"></span>alculation takes account of the estimat<span class=\"__2 _201\"></span>ed future costs of development of management\u2019s ass<span class=\"__2 _201\"></span>essment of pro<span class=\"__2 _201\"></span>ved and probable r<span class=\"__2 _201\"></span>eserves, reflecting risks applic<span class=\"__2 _201\"></span>able to the specific ass<span class=\"__2 _201\"></span>ets. Changes in reserve quantities and cost estimates ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed prospectively from the last r<span class=\"__2 _201\"></span>eporting date.<span class=\"__2 _21f\"> </span>Field infrastructur<span class=\"__2 _201\"></span>e ex<span class=\"__2 _201\"></span>ceeding beyond the lif<span class=\"__2 _201\"></span>e of the field is depreciat<span class=\"__2 _201\"></span>ed over the useful lif<span class=\"__2 _201\"></span>e of the infrastructur<span class=\"__2 _201\"></span>e using a straight<span class=\"__2 _201\"></span>- line method. Depreciation/<span class=\"__2 _201\"></span>amortisation on assets held for sale is ceased fr<span class=\"__2 _201\"></span>om the date of such classific<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>. Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span>s<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Impairment \u2013 pro<span class=\"__2 _201\"></span>ved oil and gas pr<span class=\"__2 _201\"></span>oduction prop<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ties and intangible assets Pr<span class=\"__2 _201\"></span>oven oil and gas properties and intangible assets ar<span class=\"__2 _201\"></span>e revie<span class=\"__2 _201\"></span>wed annually for impairment whenev<span class=\"__2 _201\"></span>er events or changes in cir<span class=\"__2 _201\"></span>cumstances indicate that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the ass<span class=\"__2 _201\"></span>et\u2019s carr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The carrying value is compared against the e<span class=\"__2 _201\"></span>xpected reco<span class=\"__2 _201\"></span>verable amount of the asset, generally by net pr<span class=\"__2 _201\"></span>esent value of the futur<span class=\"__2 _201\"></span>e net cash flows, e<span class=\"__2 _201\"></span>xpected to be deriv<span class=\"__2 _201\"></span>ed from production o<span class=\"__2 _201\"></span>f commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves or consideration e<span class=\"__2 _201\"></span>xpected to be achiev<span class=\"__2 _201\"></span>ed through the sale of its inter<span class=\"__2 _201\"></span>est in an arms-length transaction, less any ass<span class=\"__2 _201\"></span>ociated costs to sell. The c<span class=\"__2 _201\"></span>ash generating unit applied for impairment t<span class=\"__2 _201\"></span>est purposes is generally the field, ex<span class=\"__2 _201\"></span>cept that a number of field int<span class=\"__2 _201\"></span>erests may be grouped t<span class=\"__2 _201\"></span>ogether where ther<span class=\"__2 _201\"></span>e are common f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Climate change and transition t<span class=\"__2 _201\"></span>o a lower c<span class=\"__2 _201\"></span>arbon economy is considered in the impairment assessments. In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of assessing the pot<span class=\"__2 _201\"></span>ential impact on the book values r<span class=\"__2 _201\"></span>elated to the Gr<span class=\"__2 _201\"></span>oup\u2019s oil and gas assets, certain climate considerations ar<span class=\"__2 _201\"></span>e factor<span class=\"__2 _201\"></span>ed into the Gr<span class=\"__2 _201\"></span>oup\u2019s estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the c<span class=\"__2 _201\"></span>alculation of reco<span class=\"__2 _201\"></span>verable amount. This includes factoring in curr<span class=\"__2 _201\"></span>ent legislation in jurisdictions wher<span class=\"__2 _201\"></span>e the Group has operations and estimation o<span class=\"__2 _201\"></span>f future levels o<span class=\"__2 _201\"></span>f environmental tax<span class=\"__2 _201\"></span>es, if any<span class=\"__2 _204\"></span>. An energy transition is lik<span class=\"__2 _201\"></span>ely to impact the futur<span class=\"__2 _201\"></span>e oil and gas prices which in turn may affect the reco<span class=\"__2 _201\"></span>verable amount of the oil and gas assets. Indir<span class=\"__2 _201\"></span>ectly<span class=\"__2 _201\"></span>, climat<span class=\"__2 _201\"></span>e considerations are also ass<span class=\"__2 _201\"></span>essed in the for<span class=\"__2 _201\"></span>ecasting of oil and gas prices wher<span class=\"__2 _201\"></span>e supply and demand are consider<span class=\"__2 _201\"></span>ed. A significant r<span class=\"__2 _201\"></span>eduction in the Company\u2019s oil and gas price assumptions would r<span class=\"__2 _201\"></span>esult in impairments on certain production and development ass<span class=\"__2 _201\"></span>ets including intangible assets that are subject t<span class=\"__2 _201\"></span>o impairment assessment under IAS 36, but an opposite r<span class=\"__2 _201\"></span>evision in the price assumptions would lead t<span class=\"__2 _201\"></span>o limited impairment r<span class=\"__2 _201\"></span>eversals as most of the impairments r<span class=\"__2 _201\"></span>ecognized wer<span class=\"__2 _201\"></span>e related t<span class=\"__2 _201\"></span>o impairment of goodwill which cannot be r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed under IFRS Accounting Standards<span class=\"__2 _21f\"> </span>In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of testing r<span class=\"__2 _201\"></span>obustness of the oil and gas assets against the s<span class=\"__2 _201\"></span>cenarios from the International Energy A<span class=\"__2 _201\"></span>gency (IEA), the Company has applied the Net Zer<span class=\"__2 _201\"></span>o Emissions by 2050 Scenario, Stat<span class=\"__2 _201\"></span>ed P<span class=\"__2 _201\"></span>olicies Scenario and Current P<span class=\"__2 _201\"></span>olicies Scenario as published by the IEA as part of the World Ener<span class=\"__2 _201\"></span>gy Outlook (WEO) reports. These scenarios ar<span class=\"__2 _201\"></span>e commonly applied by peer companies and the Company believes ar<span class=\"__2 _201\"></span>e useful to in<span class=\"__2 _201\"></span>vestors and other stak<span class=\"__2 _201\"></span>eholders in assessing port<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>esilience across companies in the industry<span class=\"__2 _201\"></span>. For mor<span class=\"__2 _201\"></span>e details, see Note 10.3. Impairment in Oil and Gas Int<span class=\"__2 _201\"></span>erests<span class=\"__2 _21f\"> </span>As summary of the licence interests ar<span class=\"__2 _201\"></span>e as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s wda h46\" id=\"_cf6bd456-37d4-41d5-8484-e26b2f5ae403\"><tr><td class=\"c_1 n x13a yd8d wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licence area<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd8d wdb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o\u2019s inter<span class=\"__2 _201\"></span>est<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x300 yd8d wdc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Countr<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd8d wdd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Expir<span class=\"__2 _202\"></span>y of current phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8e wde h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block G<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x302 yd8e wdf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14.25%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x303 yd8e we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x304 yd8e we1 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2040<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8f we2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dussafu Marin permit (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x305 yd8f we3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.4997%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x306 yd8f we4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x307 yd8f we5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">September 2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd90 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-01<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd90 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">56% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd90 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd90 we8 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2027<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration Right 12/3/376 </td><td class=\"c_1 n x30a yd92 we9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30b yd92 wea h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30c yd92 web h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(iii)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd94 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-23<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd94 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd94 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd94 wec h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">March<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd95 wed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Niosi Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30d yd95 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30e yd95 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30f yd95 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2030<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd96 wf0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guduma Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x310 yd96 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x311 yd96 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x312 yd96 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd97 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">TPS Assets:<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd98 wf1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x313 yd98 wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x314 yd98 wf3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x315 yd98 wf4 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 wf5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina South<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x316 yd99 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x317 yd99 wf6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x318 yd99 wd3 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">November<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a wf7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gremda / El Ain<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x319 yd9a wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31a yd9a wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd9a we1 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9b wf8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guebiba<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd9b wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31b yd9b wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31c yd9b web h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2033<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wf9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Rhemoura (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31d ycf3 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31e ycf3 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31f ycf3 wfa h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">January<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>The Ruche area Ex<span class=\"__2 _201\"></span>clusive Exploitation Authorisation (\u201cEEA<span class=\"__2 _201\"></span>\u201d) under the Dussafu Marin PSC has been  effectiv<span class=\"__2 _201\"></span>e from commencement of pr<span class=\"__2 _201\"></span>oduction in Septmber 2018 f<span class=\"__2 _201\"></span>or a period of 10 years. In April 2026, the EEA has been renew<span class=\"__2 _201\"></span>ed, at the contractor\u2019s r<span class=\"__2 _201\"></span>equest<span class=\"__2 _202\"></span>, for a period o<span class=\"__2 _201\"></span>f 10 years, starting in Sept<span class=\"__2 _201\"></span>ember 2028. Subsequent to this, if commer<span class=\"__2 _201\"></span>cial exploitation is still possible fr<span class=\"__2 _201\"></span>om the Ruche area, the EEA may be rene<span class=\"__2 _201\"></span>wed for thr<span class=\"__2 _201\"></span>ee fur<span class=\"__2 _202\"></span>ther periods of five year t<span class=\"__2 _201\"></span>erms each, until 2053.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>In process of being r<span class=\"__2 _201\"></span>enewed.<span class=\"__2 _21f\"> </span>(iii) <span class=\"__2 _247\"> </span>Awaiting appr<span class=\"__2 _201\"></span>oval of thr<span class=\"__2 _201\"></span>ee-year explor<span class=\"__2 _201\"></span>ation work progr<span class=\"__2 _201\"></span>amme application<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs17d\">Note 9: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Licences, Explor<span class=\"__2 _201\"></span>ation and Evaluation Ass<span class=\"__2 _201\"></span>ets and Goodwill<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs17e\">Note 9.1. <span class=\"__2 _ee_1\"> </span>Licences, Explor<span class=\"__2 _201\"></span>ation and Evaluation Assets<span class=\"__2 _21f\"> </span></div><div class=\"gs17f\"><table class=\"s w163 h59\" id=\"_a0a48730-da09-4fba-91e2-64b72bc9daf8\"><tr><td class=\"t_2 m0_2 x444 h2_2 ye10 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x445 h2_2 ye11 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licences and </td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye12 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x446 h2_2 ye12 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">exploration ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye13 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td class=\"c_1 n x447 ye14 w164 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x448 ye14 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19,862<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye15 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x449 ye15 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13,342<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye16 w166 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer to P<span class=\"__2 _201\"></span>roduction Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44a ye16 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye17 w167 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer to De<span class=\"__2 _201\"></span>velopment Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44a ye17 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye18 w168 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Writ<span class=\"__2 _201\"></span>e offs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44b ye18 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(15,807)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye19 w169 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44c ye1a w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,397<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye1b w16a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44d ye1c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">17,397<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x444 h2_2 ye1d ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x445 h2_2 ye1e ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licences and </td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye1f ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x446 h2_2 ye1f ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">exploration ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye20 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _e3_1\"> </span><span class=\"ff6_2\"><span class=\"__2 gs180\"> </span></span></td><td></td></tr><tr><td class=\"c_1 n x447 ye21 w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x448 ye21 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,311<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye22 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44e ye22 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,551<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye23 w169 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44c ye24 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19,862<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye25 w16a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44d ye26 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">19,862<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 x13a ye29 w16b h5a\"><div class=\"t_2 m0_2 x118 h2_2 ye27 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Capitalised e<span class=\"__2 _201\"></span>xploration costs of USD 15.8 million was written off in 2025 f<span class=\"__2 _201\"></span>ollowing the expiration o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ye28 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">production sharing contr<span class=\"__2 _201\"></span>act (\u2018PSC\u2019) of Block S<span class=\"__2 _201\"></span>, offshore Equat<span class=\"__2 _201\"></span>orial Guinea on 31 December 2025. The<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Company f<span class=\"__2 _201\"></span>armed<span class=\"__2 _202\"></span>-in to the Kosmos Ener<span class=\"__2 _201\"></span>gy operated block in 2024 with a 12% non-operat<span class=\"__2 _201\"></span>ed inter<span class=\"__2 _201\"></span>est<span class=\"__2 _202\"></span>.<span class=\"__2 _21f\"> </span></div></td><td></td></tr><tr><td class=\"t_2 m0_2 x44f h2_2 ye2a ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Costs incurr<span class=\"__2 _201\"></span>ed on this interest w<span class=\"__2 _201\"></span>ere capitalis<span class=\"__2 _201\"></span>ed as exploration assets up t<span class=\"__2 _201\"></span>o expiry of the PSC<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></td><td></td></tr></table></div><div class=\"t_2 m0_2 h1_2 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs181\"><span class=\"__2 gs180\"> </span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs183\">Note 9.2. <span class=\"__2 _ee_1\"> </span>Pr<span class=\"__2 _201\"></span>oduction rights<span class=\"__2 _21f\"> </span></div><div class=\"gs184\"><table class=\"s w172 h5c\" id=\"_b690aee0-6e17-4cbd-9f4e-9132c23884d7\"><tr><td class=\"c_1 n x13a ye2e w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye2f w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye2f w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye30 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd9f w139 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45d yd9f w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162,272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x45e yd9f w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">181,559<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w173 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45f yda0 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(14,040)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x460 yda0 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(19,296)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w174 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x461 yda1 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x462 yda1 w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x463 yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">148,232<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x464 yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162,272<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs185\">Note 9.3. <span class=\"__2 _ee_1\"> </span>Goodwill<span class=\"__2 _21f\"> </span></div><div class=\"gs186\"><table class=\"s w131 h5d\" id=\"_9b71a278-e8bd-4b62-8157-c81d7b723e2b\"><tr><td class=\"c_1 n x13a ye31 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye33 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd40 w139 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x465 yd40 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x19b yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x466 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x467 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs187\">During 2023, 40% of the shar<span class=\"__2 _201\"></span>es of Sfax Petr<span class=\"__2 _201\"></span>oleum Corporation AS was acquir<span class=\"__2 _201\"></span>ed from Beender </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs188\">P<span class=\"__2 _201\"></span>etroleum T<span class=\"__2 _207\"></span>unisia Limited when assets and liabilities wer<span class=\"__2 _201\"></span>e taken on at f<span class=\"__2 _201\"></span>air value and Goodwill of USD 4.4 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs189\">million was recognis<span class=\"__2 _201\"></span>ed.  The remaining goodwill of USD 47.8 million was a r<span class=\"__2 _201\"></span>esult of the acquisition of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18a\">inter<span class=\"__2 _201\"></span>est in Block G, Equatorial Guinea during 2021.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18b\">Annual impairment assessments wer<span class=\"__2 _201\"></span>e carried out in December 2025 at which time the t<span class=\"__2 _201\"></span>otal carrying </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18c\">value of Block G and the Sfax P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum sub<span class=\"__2 _202\"></span>-group was USD 172.9 million and USD 42 million </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18d\">respectiv<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>.  The net reco<span class=\"__2 _201\"></span>verable value was det<span class=\"__2 _201\"></span>ermined on a V<span class=\"__2 _201\"></span>alue in Use (\u2018VIU\u2019) basis using a </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18e\">discount<span class=\"__2 _201\"></span>ed cash flow model, which ex<span class=\"__2 _201\"></span>ceeded the carrying value.  Bas<span class=\"__2 _201\"></span>ed on a VIU analysis, per<span class=\"__2 _202\"></span>formed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs18f\">using the pro<span class=\"__2 _201\"></span>files from thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>ty reserves report, using the discount rate o<span class=\"__2 _201\"></span>f 10% and oil price </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs190\">assumptions using a price deck of USD 67/bbl in 2026, incr<span class=\"__2 _201\"></span>easing to USD 73/bbl in 2030 and USD 93/<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs191\">bbl in 2038.  The resultant r<span class=\"__2 _201\"></span>ecoverable amounts e<span class=\"__2 _201\"></span>xceed the curr<span class=\"__2 _201\"></span>ent carrying value of the assets on the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs192\">Group<span class=\"__2 _201\"></span>\u2019s balance sheet<span class=\"__2 _202\"></span>.  This discount rat<span class=\"__2 _201\"></span>e was derived from the Gr<span class=\"__2 _201\"></span>oup\u2019s estimate o<span class=\"__2 _201\"></span>f discount rates that </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs193\">might be applied by active mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants and adjusted, wher<span class=\"__2 _201\"></span>e applicable, t<span class=\"__2 _201\"></span>o take int<span class=\"__2 _201\"></span>o account any </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs194\">risks specific t<span class=\"__2 _201\"></span>o the asset and the region wher<span class=\"__2 _201\"></span>e the asset is locat<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs195\">In determining VIU it is necessary to mak<span class=\"__2 _201\"></span>e a series of assumptions to estimat<span class=\"__2 _201\"></span>e future c<span class=\"__2 _201\"></span>ash flows </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs196\">including volumes, price assumption and cost estimat<span class=\"__2 _201\"></span>es. Economically r<span class=\"__2 _201\"></span>ecoverable r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs197\">res<span class=\"__2 _201\"></span>ources ar<span class=\"__2 _201\"></span>e based on NSAI and pr<span class=\"__2 _201\"></span>oject plans based on Operat<span class=\"__2 _201\"></span>or sourced inf<span class=\"__2 _201\"></span>ormation, supported </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs198\">by the ev<span class=\"__2 _201\"></span>aluation work under<span class=\"__2 _202\"></span>taken b<span class=\"__2 _201\"></span>y appropriately qualified per<span class=\"__2 _201\"></span>sons within the Joint V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e. The </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs199\">impairment test is most s<span class=\"__2 _201\"></span>ensitive to the follo<span class=\"__2 _201\"></span>wing assumptions: discount rat<span class=\"__2 _201\"></span>es, oil and gas prices, reserve </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs19a\">estimates and pr<span class=\"__2 _201\"></span>oject risk. As of the date of the financial stat<span class=\"__2 _201\"></span>ements there is no expectation o<span class=\"__2 _201\"></span>f possible </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs19b\">changes in any of the abov<span class=\"__2 _201\"></span>e key assumptions that w<span class=\"__2 _201\"></span>ould cause the carrying value of the Block G or TPS </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs19c\">assets t<span class=\"__2 _201\"></span>o materially ex<span class=\"__2 _201\"></span>ceed its recov<span class=\"__2 _201\"></span>erable amount<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "<div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs40\">The Group applies the \u2018successful eff<span class=\"__2 _201\"></span>orts\u2019 method of accounting for Exploration and Evaluation (\u2018E&amp;E\u2019) </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs41\">costs, in accordance with IFRS 6 \u2018Exploration f<span class=\"__2 _201\"></span>or and Evaluation of Miner<span class=\"__2 _201\"></span>al Resour<span class=\"__2 _201\"></span>ces\u2019. Costs incurr<span class=\"__2 _201\"></span>ed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs42\">befor<span class=\"__2 _201\"></span>e the Group ob<span class=\"__2 _201\"></span>tains legal rights to explor<span class=\"__2 _201\"></span>e an area ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed . E&amp;E expenditur<span class=\"__2 _201\"></span>e is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs43\">capitalised when it is consider<span class=\"__2 _201\"></span>ed probable that futur<span class=\"__2 _201\"></span>e economic benefits will be reco<span class=\"__2 _201\"></span>verable. C<span class=\"__2 _201\"></span>osts that </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs44\">are kno<span class=\"__2 _201\"></span>wn at the time of incurrence t<span class=\"__2 _201\"></span>o fail to meet this crit<span class=\"__2 _201\"></span>erion are generally char<span class=\"__2 _201\"></span>ged to expens<span class=\"__2 _201\"></span>e in the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs45\">period they ar<span class=\"__2 _201\"></span>e incurred.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs46\">E&amp;E expenditur<span class=\"__2 _201\"></span>e capitalised as intangible ass<span class=\"__2 _201\"></span>ets includes licence acquisition costs, and exploration </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs47\">drilling, geological and geoph<span class=\"__2 _201\"></span>ysical costs and any other dir<span class=\"__2 _201\"></span>ectly attributable costs. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs48\">E&amp;E expenditur<span class=\"__2 _201\"></span>e, which is not sufficiently r<span class=\"__2 _201\"></span>elated t<span class=\"__2 _201\"></span>o a specific mineral res<span class=\"__2 _201\"></span>ource to support capitalisation, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs49\">is expens<span class=\"__2 _201\"></span>ed as incurred. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs4a\">E&amp;E assets ar<span class=\"__2 _201\"></span>e carried forward, until the e<span class=\"__2 _201\"></span>xistence<span class=\"__2 _201\"></span>, or other<span class=\"__2 _202\"></span>wise<span class=\"__2 _201\"></span>, of commercial r<span class=\"__2 _201\"></span>eserves have been </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs4b\">determined subject t<span class=\"__2 _201\"></span>o cer<span class=\"__2 _202\"></span>tain limitations including revie<span class=\"__2 _201\"></span>w for indications of impairment. If no r<span class=\"__2 _201\"></span>eserves </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs4c\">are f<span class=\"__2 _201\"></span>ound the costs to drill e<span class=\"__2 _201\"></span>xploratory wells, including explorat<span class=\"__2 _201\"></span>or<span class=\"__2 _202\"></span>y geological and geophysical costs and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs4d\">costs of carrying and retaining unpr<span class=\"__2 _201\"></span>oved pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties, are writt<span class=\"__2 _201\"></span>en off<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs4e\">Once commercial r<span class=\"__2 _201\"></span>eserves have been disco<span class=\"__2 _201\"></span>vered, the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying value after any impairment loss of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs4f\">rele<span class=\"__2 _201\"></span>vant E&amp;E assets is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o development tangible and intangible assets. No depr<span class=\"__2 _201\"></span>eciation and/<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs50\">or amortisation are char<span class=\"__2 _201\"></span>ged during the exploration and development phas<span class=\"__2 _201\"></span>e. If how<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, commer<span class=\"__2 _201\"></span>cial </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs51\">res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves have not been dis<span class=\"__2 _201\"></span>cover<span class=\"__2 _201\"></span>ed, the capitalised costs ar<span class=\"__2 _201\"></span>e charged to e<span class=\"__2 _201\"></span>xpense after the conclusion of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs52\">appraisal activities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span></div>Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf9\">Note 4.1. <span class=\"__2 _ee_1\"> </span>Exploration r<span class=\"__2 _201\"></span>elated costs </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsfa\">Capitalised e<span class=\"__2 _201\"></span>xploration costs of USD 15.8 million was written off in 2025 f<span class=\"__2 _201\"></span>ollowing the expiration o<span class=\"__2 _201\"></span>f the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsfb\">production sharing contr<span class=\"__2 _201\"></span>act (\u2018PSC\u2019) of Block S<span class=\"__2 _201\"></span>, offshore Equat<span class=\"__2 _201\"></span>orial Guinea on 31 December 2025. The </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsfc\">Company f<span class=\"__2 _201\"></span>armed<span class=\"__2 _202\"></span>-in to the Kosmos Ener<span class=\"__2 _201\"></span>gy operated block in 2024 with a 12% non-operat<span class=\"__2 _201\"></span>ed inter<span class=\"__2 _201\"></span>est<span class=\"__2 _202\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsfd\">Costs incurr<span class=\"__2 _201\"></span>ed on this interest w<span class=\"__2 _201\"></span>ere capitalis<span class=\"__2 _201\"></span>ed as exploration assets up t<span class=\"__2 _201\"></span>o expiry of the PSC<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsfe\">Exploration costs of USD 0.5 million relating t<span class=\"__2 _201\"></span>o the expiry of SOEP was written o<span class=\"__2 _201\"></span>ff in 2024.<span class=\"__2 _21f\"> </span></div>Note 9.1. <span class=\"__2 _ee_1\"> </span>Licences, Explor<span class=\"__2 _201\"></span>ation and Evaluation Assets<span class=\"__2 _21f\"> </span><table class=\"s w163 h59\" id=\"_a0a48730-da09-4fba-91e2-64b72bc9daf8\"><tr><td class=\"t_2 m0_2 x444 h2_2 ye10 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x445 h2_2 ye11 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licences and </td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye12 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x446 h2_2 ye12 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">exploration ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye13 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td class=\"c_1 n x447 ye14 w164 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x448 ye14 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19,862<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye15 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x449 ye15 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13,342<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye16 w166 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer to P<span class=\"__2 _201\"></span>roduction Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44a ye16 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye17 w167 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer to De<span class=\"__2 _201\"></span>velopment Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44a ye17 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye18 w168 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Writ<span class=\"__2 _201\"></span>e offs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44b ye18 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(15,807)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye19 w169 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44c ye1a w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,397<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye1b w16a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44d ye1c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">17,397<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x444 h2_2 ye1d ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x445 h2_2 ye1e ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licences and </td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye1f ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x446 h2_2 ye1f ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">exploration ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"t_2 m0_2 x444 h1_2 ye20 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _e3_1\"> </span><span class=\"ff6_2\"><span class=\"__2 gs180\"> </span></span></td><td></td></tr><tr><td class=\"c_1 n x447 ye21 w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x448 ye21 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,311<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye22 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44e ye22 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,551<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye23 w169 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44c ye24 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19,862<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x447 ye25 w16a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x44d ye26 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">19,862<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 x13a ye29 w16b h5a\"><div class=\"t_2 m0_2 x118 h2_2 ye27 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Capitalised e<span class=\"__2 _201\"></span>xploration costs of USD 15.8 million was written off in 2025 f<span class=\"__2 _201\"></span>ollowing the expiration o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ye28 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">production sharing contr<span class=\"__2 _201\"></span>act (\u2018PSC\u2019) of Block S<span class=\"__2 _201\"></span>, offshore Equat<span class=\"__2 _201\"></span>orial Guinea on 31 December 2025. The<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Company f<span class=\"__2 _201\"></span>armed<span class=\"__2 _202\"></span>-in to the Kosmos Ener<span class=\"__2 _201\"></span>gy operated block in 2024 with a 12% non-operat<span class=\"__2 _201\"></span>ed inter<span class=\"__2 _201\"></span>est<span class=\"__2 _202\"></span>.<span class=\"__2 _21f\"> </span></div></td><td></td></tr><tr><td class=\"t_2 m0_2 x44f h2_2 ye2a ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Costs incurr<span class=\"__2 _201\"></span>ed on this interest w<span class=\"__2 _201\"></span>ere capitalis<span class=\"__2 _201\"></span>ed as exploration assets up t<span class=\"__2 _201\"></span>o expiry of the PSC<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></td><td></td></tr></table>Note 9.2. <span class=\"__2 _ee_1\"> </span>Pr<span class=\"__2 _201\"></span>oduction rights<span class=\"__2 _21f\"> </span><table class=\"s w172 h5c\" id=\"_b690aee0-6e17-4cbd-9f4e-9132c23884d7\"><tr><td class=\"c_1 n x13a ye2e w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye2f w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye2f w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye30 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd9f w139 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45d yd9f w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162,272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x45e yd9f w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">181,559<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w173 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45f yda0 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(14,040)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x460 yda0 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(19,296)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w174 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x461 yda1 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x462 yda1 w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x463 yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">148,232<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x464 yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162,272<span class=\"__2 gs37\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExplorationAndEvaluationAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "The Group applies the \u2018successful eff<span class=\"__2 _201\"></span>orts\u2019 method of accounting for Exploration and Evaluation (\u2018E&amp;E\u2019) costs, in accordance with IFRS 6 \u2018Exploration f<span class=\"__2 _201\"></span>or and Evaluation of Miner<span class=\"__2 _201\"></span>al Resour<span class=\"__2 _201\"></span>ces\u2019. Costs incurr<span class=\"__2 _201\"></span>ed befor<span class=\"__2 _201\"></span>e the Group ob<span class=\"__2 _201\"></span>tains legal rights to explor<span class=\"__2 _201\"></span>e an area ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed . E&amp;E expenditur<span class=\"__2 _201\"></span>e is capitalised when it is consider<span class=\"__2 _201\"></span>ed probable that futur<span class=\"__2 _201\"></span>e economic benefits will be reco<span class=\"__2 _201\"></span>verable. C<span class=\"__2 _201\"></span>osts that are kno<span class=\"__2 _201\"></span>wn at the time of incurrence t<span class=\"__2 _201\"></span>o fail to meet this crit<span class=\"__2 _201\"></span>erion are generally char<span class=\"__2 _201\"></span>ged to expens<span class=\"__2 _201\"></span>e in the period they ar<span class=\"__2 _201\"></span>e incurred.<span class=\"__2 _21f\"> </span>E&amp;E expenditur<span class=\"__2 _201\"></span>e capitalised as intangible ass<span class=\"__2 _201\"></span>ets includes licence acquisition costs, and exploration drilling, geological and geoph<span class=\"__2 _201\"></span>ysical costs and any other dir<span class=\"__2 _201\"></span>ectly attributable costs. E&amp;E expenditur<span class=\"__2 _201\"></span>e, which is not sufficiently r<span class=\"__2 _201\"></span>elated t<span class=\"__2 _201\"></span>o a specific mineral res<span class=\"__2 _201\"></span>ource to support capitalisation, is expens<span class=\"__2 _201\"></span>ed as incurred. E&amp;E assets ar<span class=\"__2 _201\"></span>e carried forward, until the e<span class=\"__2 _201\"></span>xistence<span class=\"__2 _201\"></span>, or other<span class=\"__2 _202\"></span>wise<span class=\"__2 _201\"></span>, of commercial r<span class=\"__2 _201\"></span>eserves have been determined subject t<span class=\"__2 _201\"></span>o cer<span class=\"__2 _202\"></span>tain limitations including revie<span class=\"__2 _201\"></span>w for indications of impairment. If no r<span class=\"__2 _201\"></span>eserves are f<span class=\"__2 _201\"></span>ound the costs to drill e<span class=\"__2 _201\"></span>xploratory wells, including explorat<span class=\"__2 _201\"></span>or<span class=\"__2 _202\"></span>y geological and geophysical costs and costs of carrying and retaining unpr<span class=\"__2 _201\"></span>oved pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties, are writt<span class=\"__2 _201\"></span>en off<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Once commercial r<span class=\"__2 _201\"></span>eserves have been disco<span class=\"__2 _201\"></span>vered, the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying value after any impairment loss of the rele<span class=\"__2 _201\"></span>vant E&amp;E assets is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o development tangible and intangible assets. No depr<span class=\"__2 _201\"></span>eciation and/<span class=\"__2 _21f\"> </span>or amortisation are char<span class=\"__2 _201\"></span>ged during the exploration and development phas<span class=\"__2 _201\"></span>e. If how<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves have not been dis<span class=\"__2 _201\"></span>cover<span class=\"__2 _201\"></span>ed, the capitalised costs ar<span class=\"__2 _201\"></span>e charged to e<span class=\"__2 _201\"></span>xpense after the conclusion of appraisal activities<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs5b\">Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs5c\">E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs5d\">amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs5e\">purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs5f\">assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs60\">value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs61\">recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs62\">value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs63\">pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs64\">money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs65\">cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs66\">assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs67\">generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs68\">from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span>s<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "<div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs54\">Dev<span class=\"__2 _201\"></span>elopment assets </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs55\">Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs56\">pipelines and the drilling of commer<span class=\"__2 _201\"></span>cially proven de<span class=\"__2 _201\"></span>velopment wells, is capitalis<span class=\"__2 _201\"></span>ed within propert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs57\">and equipment according t<span class=\"__2 _201\"></span>o nature<span class=\"__2 _201\"></span>. When development is completed on a specific field, thes<span class=\"__2 _201\"></span>e costs are </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs58\">transf<span class=\"__2 _201\"></span>erred to pr<span class=\"__2 _201\"></span>oduction assets. No depr<span class=\"__2 _201\"></span>eciation or amor<span class=\"__2 _202\"></span>tisation is charged during the Exploration and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs59\">Evaluation phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span> </div>Oil &amp; gas pro<span class=\"__2 _201\"></span>duction assets Development and pr<span class=\"__2 _201\"></span>oduction assets ar<span class=\"__2 _201\"></span>e accumulated on a cash-generating unit basis and r<span class=\"__2 _201\"></span>epresent the cost of developing the commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves discov<span class=\"__2 _201\"></span>ered and bringing them into pr<span class=\"__2 _201\"></span>oduction together with E&amp;E expenditur<span class=\"__2 _201\"></span>es incurred in finding commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves transferr<span class=\"__2 _201\"></span>ed from intangible E&amp;E ass<span class=\"__2 _201\"></span>ets as outlined in accounting policy above<span class=\"__2 _201\"></span>. The cost of development and pr<span class=\"__2 _201\"></span>oduction assets also includes the cost o<span class=\"__2 _201\"></span>f acquisitions and purchases o<span class=\"__2 _201\"></span>f such assets, dir<span class=\"__2 _201\"></span>ectly attributable overheads and the cost of r<span class=\"__2 _201\"></span>ecognising provisions f<span class=\"__2 _201\"></span>or future r<span class=\"__2 _201\"></span>estoration and decommissioning. Where major and identifiable parts of the pr<span class=\"__2 _201\"></span>oduction assets have diff<span class=\"__2 _201\"></span>erent useful liv<span class=\"__2 _201\"></span>es, they are accounted f<span class=\"__2 _201\"></span>or as separate it<span class=\"__2 _201\"></span>ems of property<span class=\"__2 _201\"></span>, plant and equipment. Costs of minor r<span class=\"__2 _201\"></span>epairs and maintenance ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Note 10: <span class=\"ff1_2\">De<span class=\"__2 _201\"></span>velopment Assets, P<span class=\"__2 _201\"></span>roduction Ass<span class=\"__2 _201\"></span>ets, Pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>t<span class=\"__2 _202\"></span>y<span class=\"__2 _204\"></span>, Furnitur<span class=\"__2 _201\"></span>e, </span>Fixtur<span class=\"__2 _201\"></span>es and Equipment<span class=\"__2 _21f\"> </span>Note 10.1. <span class=\"__2 _206\"> </span>Development Assets<span class=\"__2 _21f\"> </span><table class=\"s w175 h5e\" id=\"_533ab157-b127-4c8d-b634-da604081f3e4\"><tr><td class=\"c_1 n x13a ye34 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye35 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye35 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h1_2 ye36 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye37 w176 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x468 ye37 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">85,975<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x469 ye37 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">83,090<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye38 w165 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x46a ye38 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,829<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x46b ye38 w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,141<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye39 w166 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer to P<span class=\"__2 _201\"></span>roduction Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x46c ye39 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x46d ye39 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,256)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye3a w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x46e ye3b w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">98,804<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x46f ye3b w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">85,975<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w16a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x470 yd41 w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">98,804<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x471 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">85,975<span class=\"__2 gs37\"> </span></div></td></tr></table>Note 10.2. <span class=\"__2 _206\"> </span>Production Ass<span class=\"__2 _201\"></span>ets and Equipment<span class=\"__2 _21f\"> </span>USD 000<span class=\"__2 _21f\"> </span>2025<span class=\"__2 _21f\"> </span>2024<span class=\"__2 _21f\"> </span>Historical cost<span class=\"__2 _21f\"> </span>At 1 January<span class=\"__2 _21f\"> </span>335,151<span class=\"__2 gs37\"> </span>234,002<span class=\"__2 gs37\"> </span>Additions<span class=\"__2 _21f\"> </span>11,878<span class=\"__2 gs37\"> </span>86,284<span class=\"__2 gs37\"> </span>Adjustments to ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement estimates<span class=\"__2 _21f\"> </span>(13,564)<span class=\"__2 _21f\"> </span>10,609<span class=\"__2 gs37\"> </span>T<span class=\"__2 _207\"></span>ransfer fr<span class=\"__2 _201\"></span>om Development Assets<span class=\"__2 _21f\"> </span>-<span class=\"__2 gs37\"> </span>4,256<span class=\"__2 gs37\"> </span>At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span>333,465<span class=\"__2 gs37\"> </span>335,151<span class=\"__2 gs37\"> </span>Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span>At 1 J<span class=\"__2 _201\"></span>anuar<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span>93,736<span class=\"__2 gs37\"> </span>58,935<span class=\"__2 gs37\"> </span>Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span>33,922<span class=\"__2 gs37\"> </span>34,801<span class=\"__2 gs37\"> </span>At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span>127,658<span class=\"__2 gs37\"> </span>93,736<span class=\"__2 gs37\"> </span>Net carrying value at 31 December<span class=\"__2 _21f\"> </span>205,807<span class=\"__2 gs37\"> </span><span class=\"ff6_2\">241,415<span class=\"__2 _21f\"> </span></span>Note 10.3. <span class=\"__2 _206\"> </span>Impairment in Oil and Gas Interests<span class=\"__2 _21f\"> </span>Block G, Equatorial Guinea<span class=\"__2 _21f\"> </span>The Group has a 14.25% w<span class=\"__2 _201\"></span>orking inter<span class=\"__2 _201\"></span>est in Block G<span class=\"__2 _202\"></span>, Equat<span class=\"__2 _201\"></span>orial Guinea.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025.  Dussafu, Gabon<span class=\"__2 _21f\"> </span>The Group has a 17.4997% int<span class=\"__2 _201\"></span>erest in the Dussafu P<span class=\"__2 _201\"></span>ermit, offshore Gabon.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025. TPS Assets, T<span class=\"__2 _207\"></span>unisia The Group has a 49% int<span class=\"__2 _201\"></span>erest in the TPS Ass<span class=\"__2 _201\"></span>ets, comprising of Cercina, C<span class=\"__2 _201\"></span>ercina Sud, Rhemoura, El Ain/<span class=\"__2 _21f\"> </span>Gremda and El Hajeb/<span class=\"__2 _201\"></span>Guebiba concessions. The Group ass<span class=\"__2 _201\"></span>esses each cash-generating unit annually to det<span class=\"__2 _201\"></span>ermine whether an indication of impairment exists.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025.   Sensitivities to change in assumptions<span class=\"__2 _21f\"> </span>In general, advers<span class=\"__2 _201\"></span>e changes in key assumptions could r<span class=\"__2 _201\"></span>esult in recognition o<span class=\"__2 _201\"></span>f impairment charges. Since there ar<span class=\"__2 _201\"></span>e no charges during the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>, the sensitivities have not been pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed in these financial statements. The Gr<span class=\"__2 _201\"></span>oup will continue to test its ass<span class=\"__2 _201\"></span>ets for impairment wher<span class=\"__2 _201\"></span>e indications are identified and may in futur<span class=\"__2 _201\"></span>e recognise impairment char<span class=\"__2 _201\"></span>ges or re<span class=\"__2 _201\"></span>versals.<span class=\"__2 _21f\"> </span>There w<span class=\"__2 _201\"></span>ere no net impairment (r<span class=\"__2 _201\"></span>eversal)/<span class=\"__2 _204\"></span>expense f<span class=\"__2 _201\"></span>or continuing operations. Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Panor<span class=\"__2 _201\"></span>o incorporates certain climate consider<span class=\"__2 _201\"></span>ations into its estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the calculation of r<span class=\"__2 _201\"></span>ecoverable amount. This includes fact<span class=\"__2 _201\"></span>oring in current legislation (<span class=\"__2 _201\"></span>e.<span class=\"__2 _201\"></span>g., environmental tax<span class=\"__2 _201\"></span>es<span class=\"__2 _202\"></span>/fees) and estimations o<span class=\"__2 _201\"></span>f future envir<span class=\"__2 _201\"></span>onmental tax levels. While the Gr<span class=\"__2 _201\"></span>oup\u2019s par<span class=\"__2 _202\"></span>ticipation in the current licences and concessions in v<span class=\"__2 _201\"></span>arious jurisdictions are no<span class=\"__2 _201\"></span>t currently subject to specific c<span class=\"__2 _201\"></span>arbon pricing, evolving r<span class=\"__2 _201\"></span>egulatory framework<span class=\"__2 _201\"></span>s may introduce such measur<span class=\"__2 _201\"></span>es in the future<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The International Ener<span class=\"__2 _201\"></span>gy Agency W<span class=\"__2 _201\"></span>orld Energy Outlook 2025 highlights the continued need t<span class=\"__2 _201\"></span>o balance energy s<span class=\"__2 _201\"></span>ecurit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, aff<span class=\"__2 _201\"></span>ordability and sustainability<span class=\"__2 _201\"></span>, with strong momentum in r<span class=\"__2 _201\"></span>enewable ener<span class=\"__2 _201\"></span>gy deployment and electrification. At the same time<span class=\"__2 _201\"></span>, global energy demand continues t<span class=\"__2 _201\"></span>o gro<span class=\"__2 _201\"></span>w, particularly in emer<span class=\"__2 _201\"></span>ging economies, where f<span class=\"__2 _201\"></span>ossil fuels remain an important part of the energy mix. The Gr<span class=\"__2 _201\"></span>oup\u2019s strategy s<span class=\"__2 _201\"></span>eeks to balance envir<span class=\"__2 _201\"></span>onmental sustainabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, ener<span class=\"__2 _201\"></span>gy security<span class=\"__2 _201\"></span>, and economic objectives by inv<span class=\"__2 _201\"></span>esting in efficient producing ass<span class=\"__2 _201\"></span>ets across North, West, and South A<span class=\"__2 _201\"></span>frica while collaborating with partners to support the transition to<span class=\"__2 _201\"></span>ward a low<span class=\"__2 _201\"></span>er<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>carbon ener<span class=\"__2 _201\"></span>gy system.<span class=\"__2 _21f\"> </span>The company has run sensitivities f<span class=\"__2 _201\"></span>or its West and North Afric<span class=\"__2 _201\"></span>an oil assets in order t<span class=\"__2 _201\"></span>o test the resilience of the Company\u2019s business, using thr<span class=\"__2 _201\"></span>ee scenarios examining futur<span class=\"__2 _201\"></span>e energy tr<span class=\"__2 _201\"></span>ends published by the International Ener<span class=\"__2 _201\"></span>gy Agency (IEA) in its World Ener<span class=\"__2 _201\"></span>gy Outlook 2025 publication. The scenarios with their k<span class=\"__2 _201\"></span>ey featur<span class=\"__2 _201\"></span>es are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span>Net Zero Emissions (NZE) b<span class=\"__2 _201\"></span>y 2050<span class=\"__2 _21f\"> </span>Reaching net z<span class=\"__2 _201\"></span>ero emissions by 2050 r<span class=\"__2 _201\"></span>equires a fundamental tr<span class=\"__2 _201\"></span>ansformation of the global ener<span class=\"__2 _201\"></span>gy system. Gr<span class=\"__2 _201\"></span>eenhouse gas emissions must fall signific<span class=\"__2 _201\"></span>antly by 2030, necessitating a rapid decline in oil and gas consumption, supported by lar<span class=\"__2 _201\"></span>ge-scale expansion o<span class=\"__2 _201\"></span>f renewable ener<span class=\"__2 _201\"></span>gy<span class=\"__2 _201\"></span>, major impr<span class=\"__2 _201\"></span>ovements in energy efficienc<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>, and the deployment of t<span class=\"__2 _201\"></span>echnologies such as carbon captur<span class=\"__2 _201\"></span>e, utilisation and st<span class=\"__2 _201\"></span>orage (CCU<span class=\"__2 _202\"></span>S).<span class=\"__2 _21f\"> </span>Cutting methane emissions from f<span class=\"__2 _201\"></span>ossil fuel operations is also a critic<span class=\"__2 _201\"></span>al priorit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. The NZE pathway assumes no further development of oil and gas fields beyond thos<span class=\"__2 _201\"></span>e already sanctioned, underlining the urgenc<span class=\"__2 _201\"></span>y of redir<span class=\"__2 _201\"></span>ecting investment to<span class=\"__2 _201\"></span>wards low<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>carbon ener<span class=\"__2 _201\"></span>gy solutions.<span class=\"__2 _21f\"> </span>Oil demand declines sharply to ar<span class=\"__2 _201\"></span>ound 70 to 75 million barr<span class=\"__2 _201\"></span>els per day (mb/<span class=\"__2 _201\"></span>d) by 2030, driven primarily by the electrification o<span class=\"__2 _201\"></span>f road transport, alongside efficiency gains and the uptake of lo<span class=\"__2 _201\"></span>w-emissions fuels. By 2050, demand falls further to ar<span class=\"__2 _201\"></span>ound 2025 mb/<span class=\"__2 _201\"></span>d, with remaining us<span class=\"__2 _201\"></span>e largely concentrat<span class=\"__2 _201\"></span>ed in non-<span class=\"__2 _21f\"> </span>combustion applications such as petr<span class=\"__2 _201\"></span>ochemicals. As demand declines, oil prices fall significantly fr<span class=\"__2 _201\"></span>om USD 52 per barrel in 2030 t<span class=\"__2 _201\"></span>o USD 26 per barrel in 2050<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs1a0\">Stated P<span class=\"__2 _201\"></span>olicies Scenario (STEPS)<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a1\">The STEPS scenario outlines a futur<span class=\"__2 _201\"></span>e based on policies and measur<span class=\"__2 _201\"></span>es that are alr<span class=\"__2 _201\"></span>eady enacted or firmly </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a2\">under way<span class=\"__2 _204\"></span>, as well as announced policy intentions.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a3\">In this case<span class=\"__2 _201\"></span>, global oil demand peaks ar<span class=\"__2 _201\"></span>ound 2030 at just over 100 mb/<span class=\"__2 _204\"></span>d before gr<span class=\"__2 _201\"></span>adually declining. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a4\">Reductions in oil us<span class=\"__2 _201\"></span>e are driven primarily b<span class=\"__2 _201\"></span>y the electrification of road tr<span class=\"__2 _201\"></span>anspor<span class=\"__2 _202\"></span>t and improv<span class=\"__2 _201\"></span>ements in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a5\">energy efficienc<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, these declines ar<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>tially offset by continued gr<span class=\"__2 _201\"></span>owth in demand from </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a6\">aviation and petr<span class=\"__2 _201\"></span>ochemical production, particularly in emerging and de<span class=\"__2 _201\"></span>veloping economies.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 wse_2 gs1a7\">In advanced economies, the long-term decline in oil demand accelerat<span class=\"__2 _201\"></span>es as electric vehicles gain market </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a8\">share and ener<span class=\"__2 _201\"></span>gy efficiency impr<span class=\"__2 _201\"></span>oves. Oil prices remain r<span class=\"__2 _201\"></span>elatively stable over the long t<span class=\"__2 _201\"></span>erm, reflecting a </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1a9\">balance between moderating demand and continued supply investment, with prices of USD 77 in 2030 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1aa\">and USD 78 in 2050.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs1ab\">Current P<span class=\"__2 _201\"></span>olicies Scenario (<span class=\"__2 _201\"></span>CPS)<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ac\">The Current P<span class=\"__2 _201\"></span>olicies Scenario r<span class=\"__2 _201\"></span>eflects only energy and climat<span class=\"__2 _201\"></span>e policies that have already been </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ad\">implemented by go<span class=\"__2 _201\"></span>vernments. It theref<span class=\"__2 _201\"></span>ore pr<span class=\"__2 _201\"></span>ovides a conservative outlook in which the pace of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ae\">energy tr<span class=\"__2 _201\"></span>ansition is slower and f<span class=\"__2 _201\"></span>ossil fuel demand remains comparatively str<span class=\"__2 _201\"></span>ong.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1af\">Under this scenario<span class=\"__2 _201\"></span>, global oil demand continues to gro<span class=\"__2 _201\"></span>w modestly through the 2030s bef<span class=\"__2 _201\"></span>ore stabilising, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b0\">reflecting continued demand in s<span class=\"__2 _201\"></span>ectors such as aviation, petr<span class=\"__2 _201\"></span>ochemicals and heavy transport<span class=\"__2 _202\"></span>. Oil prices </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b1\">remain r<span class=\"__2 _201\"></span>elatively r<span class=\"__2 _201\"></span>obust as demand persists and investment in new supply r<span class=\"__2 _201\"></span>emains necessar<span class=\"__2 _202\"></span>y to offs<span class=\"__2 _201\"></span>et </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b2\">natural field decline with prices of USD 81 in 2030 and USD 109 in 2050.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b3\">This scenario pr<span class=\"__2 _201\"></span>ovides an indication of the pot<span class=\"__2 _201\"></span>ential outlook if policy ambition does not incr<span class=\"__2 _201\"></span>ease </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b4\">materially bey<span class=\"__2 _201\"></span>ond existing legislation.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs1b5\">K<span class=\"__2 _201\"></span>ey findings<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b6\">Sensitivity analysis conducted show that the C<span class=\"__2 _201\"></span>ompany\u2019s por<span class=\"__2 _202\"></span>t<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>emains resilient under each of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b7\">above-mentioned scenarios.  E<span class=\"__2 _201\"></span>ven under the most demanding NZE scenario, all s<span class=\"__2 _201\"></span>egments remain </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b8\">economic, e<span class=\"__2 _201\"></span>ven though NPV<span class=\"__2 _201\"></span>s are negatively impact<span class=\"__2 _201\"></span>ed and would r<span class=\"__2 _201\"></span>esult in an illustrative impairment of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1b9\">USD 214 million.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ba\">A summary of the impact of the differ<span class=\"__2 _201\"></span>ent future oil price scenarios on NP<span class=\"__2 _201\"></span>V and reserves ar<span class=\"__2 _201\"></span>e as follows:<span class=\"__2 _21f\"> </span></div><div class=\"gs1bb\"><table class=\"s w17d h60\" id=\"_7a3139af-9b91-4660-a60d-81875443e0ea\"><tr><td></td><td class=\"t_2 m0_2 x485 h2_2 ye4b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Net Zer<span class=\"__2 _201\"></span>o Emissions </td><td class=\"t_2 m0_2 x486 h2_2 ye4b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Stated P<span class=\"__2 _201\"></span>olicies </td><td class=\"t_2 m0_2 x487 h2_2 ye4b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current P<span class=\"__2 _201\"></span>olicies </td></tr><tr><td></td><td class=\"t_2 m0_2 x488 h2_2 ye4c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">(NZE)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x489 h2_2 ye4c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">(STEPS<span class=\"__2 _201\"></span>)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x2a1 h2_2 ye4c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Scenario (CPS<span class=\"__2 _201\"></span>)<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yd2e w17e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">NPV10<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48a yd2e w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48b yd2e w180 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6%)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48c yd2e w181 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(19%)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w182 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48d ycf3 w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48e ycf3 w183 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48f ycf3 w184 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0%<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1bc\">These illustrativ<span class=\"__2 _201\"></span>e impairment sensitivities assume no changes to assumptions other than oil and gas </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1bd\">prices. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, a significant r<span class=\"__2 _201\"></span>eduction in oil and gas prices would likely impact the Gr<span class=\"__2 _201\"></span>oup\u2019s investment </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1be\">levels. The illustrativ<span class=\"__2 _201\"></span>e sensitivities on climate change ar<span class=\"__2 _201\"></span>e not considered t<span class=\"__2 _201\"></span>o repr<span class=\"__2 _201\"></span>esent a best estimate of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1bf\">an expect<span class=\"__2 _201\"></span>ed impairment impact<span class=\"__2 _202\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c0\">Moreo<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, a significant and pr<span class=\"__2 _201\"></span>olonged reduction in oil and gas prices would lik<span class=\"__2 _201\"></span>ely result in mitigating </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c1\">actions by the Gr<span class=\"__2 _201\"></span>oup and its licence par<span class=\"__2 _202\"></span>tners; for e<span class=\"__2 _201\"></span>xample, it could impact drilling plans and pr<span class=\"__2 _201\"></span>oduction </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c2\">pro<span class=\"__2 _201\"></span>files for new and e<span class=\"__2 _201\"></span>xisting assets. Quantif<span class=\"__2 _202\"></span>ying such impacts is considered impractic<span class=\"__2 _201\"></span>able, as it r<span class=\"__2 _201\"></span>equires </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c3\">detailed evaluations bas<span class=\"__2 _201\"></span>ed on hypothetical scenarios r<span class=\"__2 _201\"></span>ather than existing business or development </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c4\">plans.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1c6\">Note 10.4. <span class=\"__2 _206\"> </span>Propert<span class=\"__2 _202\"></span>y<span class=\"__2 _204\"></span>, Furnitur<span class=\"__2 _201\"></span>e, Fixtur<span class=\"__2 _201\"></span>es and Equipment<span class=\"__2 _21f\"> </span></div><div class=\"gs184\"><table class=\"s w185 h61\" id=\"_119dcb23-017d-4faa-bc17-6a821456c0bc\"><tr><td class=\"t_2 m0_2 x2b2 h2_2 ye4d ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x490 h2_2 ye4e ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Furnitur<span class=\"__2 _201\"></span>e, fixtures and </td><td></td><td class=\"t_2 m0_2 x491 h2_2 ye4e ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Right of use ass<span class=\"__2 _201\"></span>et - </td><td></td></tr><tr><td class=\"c_1 n x13a ye4f w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x1bd ye50 w186 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Leasehold<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x492 ye50 w187 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">fittings<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x493 ye50 w188 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Computer equipment<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x494 ye50 w189 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">London office<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x495 ye50 w83 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye51 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye52 w164 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye52 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">226<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye52 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">959<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x498 ye52 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">229<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x499 ye52 w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,323<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49a ye54 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,737<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye55 w165 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x49b ye55 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">558<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49c ye55 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">92<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49d ye55 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">86<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49e ye55 w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,190<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49f ye56 w18b h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,926<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye57 w9a h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 ye58 w5f h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">784<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a1 ye58 w3b h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,051<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a2 ye58 w5e h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a3 ye58 w3b h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a4 ye58 w18a h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,663<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye59 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye5a w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye5a w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">166<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye5a w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">948<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x498 ye5a w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">173<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x499 ye5a w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,242<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49a ye5b w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye5c w173 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a5 ye5c w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">82<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a6 ye5c w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a7 ye5c w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">43<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a8 ye5c w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">227<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a9 ye5d w5e h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">369<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye5e w9a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 ye5f w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">248<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4aa ye5f w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">965<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ab ye5f w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ac ye5f w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,469<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ad ye5f w18b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,898<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye60 w16a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ae ye61 w34 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">536<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4af ye61 w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">86<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b0 ye61 w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">99<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b1 ye61 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,044<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b2 ye61 w18a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,765<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ye62 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye63 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye64 w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye64 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">178<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye64 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">958<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b3 ye64 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">175<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b4 ye64 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,323<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b5 ye65 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,634<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye66 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4b6 ye66 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b7 ye66 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b8 ye66 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">54<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b9 ye66 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ba ye67 w5f h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">103<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye68 w9a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 ye69 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">226<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bb ye69 w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">959<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ab ye69 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">229<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ac ye69 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,323<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ad ye69 w18b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,737<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye6a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye6b w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye6b w34 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">156<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye6b w5e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">930<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b3 ye6b w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">168<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b4 ye6b w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,043<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b5 ye6c w18a h62\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,297<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd13 w173 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a5 yd13 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a6 yd13 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bc yd13 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bd yd13 w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">199<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4be ye6d w5f h62\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">232<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w9a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 yd2f w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">166<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bb yd2f w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">948<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ab yd2f w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">173<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ac yd2f w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,242<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ad yd2f w18b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w16a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4bf ycf4 w4c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">60<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c0 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c1 ycf4 w10a h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">56<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c2 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">81<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c3 ycf4 w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\"><span class=\"ff9_1\">208</span></span><span class=\"ff6_2\"><span class=\"ff9_1\"><span class=\"__2 gs37\"> </span></span></span></div></td></tr></table></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs1c8\">Depreciation metho<span class=\"__2 _201\"></span>d and rates<span class=\"__2 _21f\"> </span></div><div class=\"gs1c9\"><table class=\"s w18c h63\" id=\"_ee35e353-f8dd-4156-936f-7f6effdedd6d\"><tr><td class=\"c_1 n x13a yd98 w18d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Category<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c4 yd98 w18e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Straight<span class=\"__2 _201\"></span>-line depreciation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c5 yd98 w18f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Useful lif<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 w186 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Leasehold<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c6 yd99 w190 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Remaining period o<span class=\"__2 _201\"></span>f lease<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c7 yd99 w190 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Remaining period of leas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a w191 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Furnitur<span class=\"__2 _201\"></span>e, fixtures and fittings<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c8 yd9a w192 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10 - 33.33%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c9 yd9a w193 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3 - 10 years<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w194 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Computer equipment<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ca yd2e w192 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20 - 33.33%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cb yd2e w195 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3 - 5 years<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w196 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Right of use ass<span class=\"__2 _201\"></span>et - London office<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cc ycf3 w197 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Period of leas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cd ycf3 w197 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Period o<span class=\"__2 _201\"></span>f lease<span class=\"__2 _21f\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Dev<span class=\"__2 _201\"></span>elopment assets Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of commer<span class=\"__2 _201\"></span>cially proven de<span class=\"__2 _201\"></span>velopment wells, is capitalis<span class=\"__2 _201\"></span>ed within propert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant and equipment according t<span class=\"__2 _201\"></span>o nature<span class=\"__2 _201\"></span>. When development is completed on a specific field, thes<span class=\"__2 _201\"></span>e costs are transf<span class=\"__2 _201\"></span>erred to pr<span class=\"__2 _201\"></span>oduction assets. No depr<span class=\"__2 _201\"></span>eciation or amor<span class=\"__2 _202\"></span>tisation is charged during the Exploration and Evaluation phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "Dev<span class=\"__2 _201\"></span>elopment assets Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of commer<span class=\"__2 _201\"></span>cially proven de<span class=\"__2 _201\"></span>velopment wells, is capitalis<span class=\"__2 _201\"></span>ed within propert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant and equipment according t<span class=\"__2 _201\"></span>o nature<span class=\"__2 _201\"></span>. When development is completed on a specific field, thes<span class=\"__2 _201\"></span>e costs are transf<span class=\"__2 _201\"></span>erred to pr<span class=\"__2 _201\"></span>oduction assets. No depr<span class=\"__2 _201\"></span>eciation or amor<span class=\"__2 _202\"></span>tisation is charged during the Exploration and Evaluation phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>Oil &amp; gas pro<span class=\"__2 _201\"></span>duction assets Development and pr<span class=\"__2 _201\"></span>oduction assets ar<span class=\"__2 _201\"></span>e accumulated on a cash-generating unit basis and r<span class=\"__2 _201\"></span>epresent the cost of developing the commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves discov<span class=\"__2 _201\"></span>ered and bringing them into pr<span class=\"__2 _201\"></span>oduction together with E&amp;E expenditur<span class=\"__2 _201\"></span>es incurred in finding commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves transferr<span class=\"__2 _201\"></span>ed from intangible E&amp;E ass<span class=\"__2 _201\"></span>ets as outlined in accounting policy above<span class=\"__2 _201\"></span>. The cost of development and pr<span class=\"__2 _201\"></span>oduction assets also includes the cost o<span class=\"__2 _201\"></span>f acquisitions and purchases o<span class=\"__2 _201\"></span>f such assets, dir<span class=\"__2 _201\"></span>ectly attributable overheads and the cost of r<span class=\"__2 _201\"></span>ecognising provisions f<span class=\"__2 _201\"></span>or future r<span class=\"__2 _201\"></span>estoration and decommissioning. Where major and identifiable parts of the pr<span class=\"__2 _201\"></span>oduction assets have diff<span class=\"__2 _201\"></span>erent useful liv<span class=\"__2 _201\"></span>es, they are accounted f<span class=\"__2 _201\"></span>or as separate it<span class=\"__2 _201\"></span>ems of property<span class=\"__2 _201\"></span>, plant and equipment. Costs of minor r<span class=\"__2 _201\"></span>epairs and maintenance ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Farm-outs \u2013 in the e<span class=\"__2 _201\"></span>xploration and e<span class=\"__2 _201\"></span>valuation phase<span class=\"__2 _21f\"> </span>The Group does no<span class=\"__2 _201\"></span>t recor<span class=\"__2 _201\"></span>d any expenditur<span class=\"__2 _201\"></span>e made by the farmee on its account. It also does not recognis<span class=\"__2 _201\"></span>e any gain or loss on its exploration and e<span class=\"__2 _201\"></span>valuation farm-out arrangements but redesignat<span class=\"__2 _201\"></span>es any costs pre<span class=\"__2 _201\"></span>viously capitalised in r<span class=\"__2 _201\"></span>elation to the whole inter<span class=\"__2 _201\"></span>est as relating t<span class=\"__2 _201\"></span>o the par<span class=\"__2 _202\"></span>tial inter<span class=\"__2 _201\"></span>est retained. Any cash consideration r<span class=\"__2 _201\"></span>eceived dir<span class=\"__2 _201\"></span>ectly from the farmee is cr<span class=\"__2 _201\"></span>edited against costs pr<span class=\"__2 _201\"></span>eviously capitalised in relation t<span class=\"__2 _201\"></span>o the whole inter<span class=\"__2 _201\"></span>est with any ex<span class=\"__2 _201\"></span>cess accounted for b<span class=\"__2 _201\"></span>y the Group as a gain on disposal.<span class=\"__2 _21f\"> </span>Dev<span class=\"__2 _201\"></span>elopment costs<span class=\"__2 _21f\"> </span>Expenditure on the construction, installation or completion of infr<span class=\"__2 _201\"></span>astructure facilities such as platforms, pipelines and the drilling of development w<span class=\"__2 _201\"></span>ells, including unsuccessful development or delineation wells, is capitalised within oil and gas pr<span class=\"__2 _201\"></span>operties.<span class=\"__2 _21f\"> </span>Oil &amp; gas pro<span class=\"__2 _201\"></span>duction assets Development and pr<span class=\"__2 _201\"></span>oduction assets ar<span class=\"__2 _201\"></span>e accumulated on a cash-generating unit basis and r<span class=\"__2 _201\"></span>epresent the cost of developing the commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves discov<span class=\"__2 _201\"></span>ered and bringing them into pr<span class=\"__2 _201\"></span>oduction together with E&amp;E expenditur<span class=\"__2 _201\"></span>es incurred in finding commer<span class=\"__2 _201\"></span>cial res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves transferr<span class=\"__2 _201\"></span>ed from intangible E&amp;E ass<span class=\"__2 _201\"></span>ets as outlined in accounting policy above<span class=\"__2 _201\"></span>. The cost of development and pr<span class=\"__2 _201\"></span>oduction assets also includes the cost o<span class=\"__2 _201\"></span>f acquisitions and purchases o<span class=\"__2 _201\"></span>f such assets, dir<span class=\"__2 _201\"></span>ectly attributable overheads and the cost of r<span class=\"__2 _201\"></span>ecognising provisions f<span class=\"__2 _201\"></span>or future r<span class=\"__2 _201\"></span>estoration and decommissioning. Where major and identifiable parts of the pr<span class=\"__2 _201\"></span>oduction assets have diff<span class=\"__2 _201\"></span>erent useful liv<span class=\"__2 _201\"></span>es, they are accounted f<span class=\"__2 _201\"></span>or as separate it<span class=\"__2 _201\"></span>ems of property<span class=\"__2 _201\"></span>, plant and equipment. Costs of minor r<span class=\"__2 _201\"></span>epairs and maintenance ar<span class=\"__2 _201\"></span>e expensed as incurr<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Depreciation/<span class=\"__2 _204\"></span>amor<span class=\"__2 _202\"></span>tisation Oil and gas properties ar<span class=\"__2 _201\"></span>e not depleted until pr<span class=\"__2 _201\"></span>oduction commences. Costs relating t<span class=\"__2 _201\"></span>o each single field cost centre ar<span class=\"__2 _201\"></span>e depleted on a unit of pr<span class=\"__2 _201\"></span>oduction method based on the commer<span class=\"__2 _201\"></span>cial prov<span class=\"__2 _201\"></span>ed and probable res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves for that cost centr<span class=\"__2 _201\"></span>e. The depletion c<span class=\"__2 _201\"></span>alculation takes account of the estimat<span class=\"__2 _201\"></span>ed future costs of development of management\u2019s ass<span class=\"__2 _201\"></span>essment of pro<span class=\"__2 _201\"></span>ved and probable r<span class=\"__2 _201\"></span>eserves, reflecting risks applic<span class=\"__2 _201\"></span>able to the specific ass<span class=\"__2 _201\"></span>ets. Changes in reserve quantities and cost estimates ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed prospectively from the last r<span class=\"__2 _201\"></span>eporting date.<span class=\"__2 _21f\"> </span>Field infrastructur<span class=\"__2 _201\"></span>e ex<span class=\"__2 _201\"></span>ceeding beyond the lif<span class=\"__2 _201\"></span>e of the field is depreciat<span class=\"__2 _201\"></span>ed over the useful lif<span class=\"__2 _201\"></span>e of the infrastructur<span class=\"__2 _201\"></span>e using a straight<span class=\"__2 _201\"></span>- line method. Depreciation/<span class=\"__2 _201\"></span>amortisation on assets held for sale is ceased fr<span class=\"__2 _201\"></span>om the date of such classific<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>Impairment \u2013 pro<span class=\"__2 _201\"></span>ved oil and gas pr<span class=\"__2 _201\"></span>oduction prop<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ties and intangible assets Pr<span class=\"__2 _201\"></span>oven oil and gas properties and intangible assets ar<span class=\"__2 _201\"></span>e revie<span class=\"__2 _201\"></span>wed annually for impairment whenev<span class=\"__2 _201\"></span>er events or changes in cir<span class=\"__2 _201\"></span>cumstances indicate that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the ass<span class=\"__2 _201\"></span>et\u2019s carr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The carrying value is compared against the e<span class=\"__2 _201\"></span>xpected reco<span class=\"__2 _201\"></span>verable amount of the asset, generally by net pr<span class=\"__2 _201\"></span>esent value of the futur<span class=\"__2 _201\"></span>e net cash flows, e<span class=\"__2 _201\"></span>xpected to be deriv<span class=\"__2 _201\"></span>ed from production o<span class=\"__2 _201\"></span>f commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves or consideration e<span class=\"__2 _201\"></span>xpected to be achiev<span class=\"__2 _201\"></span>ed through the sale of its inter<span class=\"__2 _201\"></span>est in an arms-length transaction, less any ass<span class=\"__2 _201\"></span>ociated costs to sell. The c<span class=\"__2 _201\"></span>ash generating unit applied for impairment t<span class=\"__2 _201\"></span>est purposes is generally the field, ex<span class=\"__2 _201\"></span>cept that a number of field int<span class=\"__2 _201\"></span>erests may be grouped t<span class=\"__2 _201\"></span>ogether where ther<span class=\"__2 _201\"></span>e are common f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "Depreciation/<span class=\"__2 _204\"></span>amor<span class=\"__2 _202\"></span>tisation Oil and gas properties ar<span class=\"__2 _201\"></span>e not depleted until pr<span class=\"__2 _201\"></span>oduction commences. Costs relating t<span class=\"__2 _201\"></span>o each single field cost centre ar<span class=\"__2 _201\"></span>e depleted on a unit of pr<span class=\"__2 _201\"></span>oduction method based on the commer<span class=\"__2 _201\"></span>cial prov<span class=\"__2 _201\"></span>ed and probable res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves for that cost centr<span class=\"__2 _201\"></span>e. The depletion c<span class=\"__2 _201\"></span>alculation takes account of the estimat<span class=\"__2 _201\"></span>ed future costs of development of management\u2019s ass<span class=\"__2 _201\"></span>essment of pro<span class=\"__2 _201\"></span>ved and probable r<span class=\"__2 _201\"></span>eserves, reflecting risks applic<span class=\"__2 _201\"></span>able to the specific ass<span class=\"__2 _201\"></span>ets. Changes in reserve quantities and cost estimates ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed prospectively from the last r<span class=\"__2 _201\"></span>eporting date.<span class=\"__2 _21f\"> </span>Field infrastructur<span class=\"__2 _201\"></span>e ex<span class=\"__2 _201\"></span>ceeding beyond the lif<span class=\"__2 _201\"></span>e of the field is depreciat<span class=\"__2 _201\"></span>ed over the useful lif<span class=\"__2 _201\"></span>e of the infrastructur<span class=\"__2 _201\"></span>e using a straight<span class=\"__2 _201\"></span>- line method. Depreciation/<span class=\"__2 _201\"></span>amortisation on assets held for sale is ceased fr<span class=\"__2 _201\"></span>om the date of such classific<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span>s<span class=\"__2 _21f\"> </span>Impairment \u2013 pro<span class=\"__2 _201\"></span>ved oil and gas pr<span class=\"__2 _201\"></span>oduction prop<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ties and intangible assets Pr<span class=\"__2 _201\"></span>oven oil and gas properties and intangible assets ar<span class=\"__2 _201\"></span>e revie<span class=\"__2 _201\"></span>wed annually for impairment whenev<span class=\"__2 _201\"></span>er events or changes in cir<span class=\"__2 _201\"></span>cumstances indicate that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the ass<span class=\"__2 _201\"></span>et\u2019s carr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The carrying value is compared against the e<span class=\"__2 _201\"></span>xpected reco<span class=\"__2 _201\"></span>verable amount of the asset, generally by net pr<span class=\"__2 _201\"></span>esent value of the futur<span class=\"__2 _201\"></span>e net cash flows, e<span class=\"__2 _201\"></span>xpected to be deriv<span class=\"__2 _201\"></span>ed from production o<span class=\"__2 _201\"></span>f commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves or consideration e<span class=\"__2 _201\"></span>xpected to be achiev<span class=\"__2 _201\"></span>ed through the sale of its inter<span class=\"__2 _201\"></span>est in an arms-length transaction, less any ass<span class=\"__2 _201\"></span>ociated costs to sell. The c<span class=\"__2 _201\"></span>ash generating unit applied for impairment t<span class=\"__2 _201\"></span>est purposes is generally the field, ex<span class=\"__2 _201\"></span>cept that a number of field int<span class=\"__2 _201\"></span>erests may be grouped t<span class=\"__2 _201\"></span>ogether where ther<span class=\"__2 _201\"></span>e are common f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Climate change and transition t<span class=\"__2 _201\"></span>o a lower c<span class=\"__2 _201\"></span>arbon economy is considered in the impairment assessments. In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of assessing the pot<span class=\"__2 _201\"></span>ential impact on the book values r<span class=\"__2 _201\"></span>elated to the Gr<span class=\"__2 _201\"></span>oup\u2019s oil and gas assets, certain climate considerations ar<span class=\"__2 _201\"></span>e factor<span class=\"__2 _201\"></span>ed into the Gr<span class=\"__2 _201\"></span>oup\u2019s estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the c<span class=\"__2 _201\"></span>alculation of reco<span class=\"__2 _201\"></span>verable amount. This includes factoring in curr<span class=\"__2 _201\"></span>ent legislation in jurisdictions wher<span class=\"__2 _201\"></span>e the Group has operations and estimation o<span class=\"__2 _201\"></span>f future levels o<span class=\"__2 _201\"></span>f environmental tax<span class=\"__2 _201\"></span>es, if any<span class=\"__2 _204\"></span>. An energy transition is lik<span class=\"__2 _201\"></span>ely to impact the futur<span class=\"__2 _201\"></span>e oil and gas prices which in turn may affect the reco<span class=\"__2 _201\"></span>verable amount of the oil and gas assets. Indir<span class=\"__2 _201\"></span>ectly<span class=\"__2 _201\"></span>, climat<span class=\"__2 _201\"></span>e considerations are also ass<span class=\"__2 _201\"></span>essed in the for<span class=\"__2 _201\"></span>ecasting of oil and gas prices wher<span class=\"__2 _201\"></span>e supply and demand are consider<span class=\"__2 _201\"></span>ed. A significant r<span class=\"__2 _201\"></span>eduction in the Company\u2019s oil and gas price assumptions would r<span class=\"__2 _201\"></span>esult in impairments on certain production and development ass<span class=\"__2 _201\"></span>ets including intangible assets that are subject t<span class=\"__2 _201\"></span>o impairment assessment under IAS 36, but an opposite r<span class=\"__2 _201\"></span>evision in the price assumptions would lead t<span class=\"__2 _201\"></span>o limited impairment r<span class=\"__2 _201\"></span>eversals as most of the impairments r<span class=\"__2 _201\"></span>ecognized wer<span class=\"__2 _201\"></span>e related t<span class=\"__2 _201\"></span>o impairment of goodwill which cannot be r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed under IFRS Accounting Standards<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of testing r<span class=\"__2 _201\"></span>obustness of the oil and gas assets against the s<span class=\"__2 _201\"></span>cenarios from the International Energy A<span class=\"__2 _201\"></span>gency (IEA), the Company has applied the Net Zer<span class=\"__2 _201\"></span>o Emissions by 2050 Scenario, Stat<span class=\"__2 _201\"></span>ed P<span class=\"__2 _201\"></span>olicies Scenario and Current P<span class=\"__2 _201\"></span>olicies Scenario as published by the IEA as part of the World Ener<span class=\"__2 _201\"></span>gy Outlook (WEO) reports. These scenarios ar<span class=\"__2 _201\"></span>e commonly applied by peer companies and the Company believes ar<span class=\"__2 _201\"></span>e useful to in<span class=\"__2 _201\"></span>vestors and other stak<span class=\"__2 _201\"></span>eholders in assessing port<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>esilience across companies in the industry<span class=\"__2 _201\"></span>. For mor<span class=\"__2 _201\"></span>e details, see Note 10.3. Impairment in Oil and Gas Int<span class=\"__2 _201\"></span>erests<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.13. <span class=\"__2 _201\"></span>Impairment of non-oil and gas interests<span class=\"__2 _21f\"> </span>Non-financial assets<span class=\"__2 _21f\"> </span>Assets that ar<span class=\"__2 _201\"></span>e subject to amortisation or depreciation ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for impairment whenever e<span class=\"__2 _201\"></span>vents or changes in circumstances indic<span class=\"__2 _201\"></span>ate that the carrying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. Goodwill is assessed f<span class=\"__2 _201\"></span>or impairment on an annual basis. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the asset\u2019s carrying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The recover<span class=\"__2 _201\"></span>able amount is the higher of an asset\u2019s fair v<span class=\"__2 _201\"></span>alue less costs to sell and v<span class=\"__2 _201\"></span>alue in use. In ass<span class=\"__2 _201\"></span>essing value in use<span class=\"__2 _201\"></span>, the estimated future cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risk<span class=\"__2 _201\"></span>s specific to the asset. For the purposes o<span class=\"__2 _201\"></span>f assessing impairment, assets ar<span class=\"__2 _201\"></span>e grouped at the low<span class=\"__2 _201\"></span>est levels for which ther<span class=\"__2 _201\"></span>e are s<span class=\"__2 _201\"></span>eparately identifiable cash inflows (<span class=\"__2 _201\"></span>cash-generating units). Non-financial assets that wer<span class=\"__2 _201\"></span>e pre<span class=\"__2 _201\"></span>viously impaired ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for possible re<span class=\"__2 _201\"></span>versal of the impairment at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date<span class=\"__2 _201\"></span>. An assessment is made at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date t<span class=\"__2 _201\"></span>o determine whether there is an indic<span class=\"__2 _201\"></span>ation that pre<span class=\"__2 _201\"></span>viously recognised impairment loss<span class=\"__2 _201\"></span>es may no longer exist or may hav<span class=\"__2 _201\"></span>e decreased.  If such indic<span class=\"__2 _201\"></span>ation exists, the ass<span class=\"__2 _201\"></span>et\u2019s recover<span class=\"__2 _201\"></span>able amount is estimated.  A pre<span class=\"__2 _201\"></span>viously recognised impairment loss is r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed only if there has been a change in the assump<span class=\"__2 _201\"></span>tions used to det<span class=\"__2 _201\"></span>ermine the asset\u2019s recov<span class=\"__2 _201\"></span>erable amount since the last impairment loss was recognis<span class=\"__2 _201\"></span>ed. If that is the case<span class=\"__2 _201\"></span>, the carrying amount of the asset is increas<span class=\"__2 _201\"></span>ed to its r<span class=\"__2 _201\"></span>ecoverable amount. That increas<span class=\"__2 _201\"></span>ed amount cannot ex<span class=\"__2 _201\"></span>ceed the carrying amount that would hav<span class=\"__2 _201\"></span>e been determined, net of depr<span class=\"__2 _201\"></span>eciation, had no impairment loss been recognised f<span class=\"__2 _201\"></span>or the asset in prior year<span class=\"__2 _201\"></span>s. Such a rever<span class=\"__2 _201\"></span>sal is recognised in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. After such a r<span class=\"__2 _201\"></span>eversal the depreciation char<span class=\"__2 _201\"></span>ge is adjusted in futur<span class=\"__2 _201\"></span>e periods to allocat<span class=\"__2 _201\"></span>e the asset\u2019s re<span class=\"__2 _201\"></span>vised carrying amount<span class=\"__2 _202\"></span>, less any residual v<span class=\"__2 _201\"></span>alue, on a syst<span class=\"__2 _201\"></span>ematic basis over its r<span class=\"__2 _201\"></span>emaining useful life<span class=\"__2 _201\"></span>. Financial ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span>Assets carried at amortised cost<span class=\"__2 _21f\"> </span>If there is objectiv<span class=\"__2 _201\"></span>e evidence that an impairment loss on assets carried at amortised cost has been incurred, the amount o<span class=\"__2 _201\"></span>f the loss is measured as the diff<span class=\"__2 _201\"></span>erence between the assets\u2019 carrying amount and the pres<span class=\"__2 _201\"></span>ent value of estimated futur<span class=\"__2 _201\"></span>e cash flows (<span class=\"__2 _201\"></span>ex<span class=\"__2 _201\"></span>cluding future e<span class=\"__2 _201\"></span>xpected credit loss<span class=\"__2 _201\"></span>es that have not been incurred) dis<span class=\"__2 _201\"></span>counted at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate (i.<span class=\"__2 _201\"></span>e. the eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate comput<span class=\"__2 _201\"></span>ed at initial recognition). The c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount of the asset is r<span class=\"__2 _201\"></span>educed through use of an allowance account. The amount of the loss shall be r<span class=\"__2 _201\"></span>ecognised in the income statement.<span class=\"__2 _21f\"> </span>If<span class=\"__2 _201\"></span>, in a subsequent period, the amount of the impairment loss decr<span class=\"__2 _201\"></span>eases and the decreas<span class=\"__2 _201\"></span>e can be relat<span class=\"__2 _201\"></span>ed objectively to an ev<span class=\"__2 _201\"></span>ent occurring af<span class=\"__2 _202\"></span>ter the impairment was r<span class=\"__2 _201\"></span>ecognised, the pre<span class=\"__2 _201\"></span>viously recognised impairment loss is re<span class=\"__2 _201\"></span>versed, t<span class=\"__2 _201\"></span>o the extent that the carrying value of the asset does not e<span class=\"__2 _201\"></span>xceed its amortised cost at the rev<span class=\"__2 _201\"></span>ersal date<span class=\"__2 _201\"></span>, any subsequent r<span class=\"__2 _201\"></span>eversal of an impairment loss is r<span class=\"__2 _201\"></span>ecognised in the income statement<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span>s<span class=\"__2 _21f\"> </span>Impairment \u2013 pro<span class=\"__2 _201\"></span>ved oil and gas pr<span class=\"__2 _201\"></span>oduction prop<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ties and intangible assets Pr<span class=\"__2 _201\"></span>oven oil and gas properties and intangible assets ar<span class=\"__2 _201\"></span>e revie<span class=\"__2 _201\"></span>wed annually for impairment whenev<span class=\"__2 _201\"></span>er events or changes in cir<span class=\"__2 _201\"></span>cumstances indicate that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the ass<span class=\"__2 _201\"></span>et\u2019s carr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The carrying value is compared against the e<span class=\"__2 _201\"></span>xpected reco<span class=\"__2 _201\"></span>verable amount of the asset, generally by net pr<span class=\"__2 _201\"></span>esent value of the futur<span class=\"__2 _201\"></span>e net cash flows, e<span class=\"__2 _201\"></span>xpected to be deriv<span class=\"__2 _201\"></span>ed from production o<span class=\"__2 _201\"></span>f commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves or consideration e<span class=\"__2 _201\"></span>xpected to be achiev<span class=\"__2 _201\"></span>ed through the sale of its inter<span class=\"__2 _201\"></span>est in an arms-length transaction, less any ass<span class=\"__2 _201\"></span>ociated costs to sell. The c<span class=\"__2 _201\"></span>ash generating unit applied for impairment t<span class=\"__2 _201\"></span>est purposes is generally the field, ex<span class=\"__2 _201\"></span>cept that a number of field int<span class=\"__2 _201\"></span>erests may be grouped t<span class=\"__2 _201\"></span>ogether where ther<span class=\"__2 _201\"></span>e are common f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Climate change and transition t<span class=\"__2 _201\"></span>o a lower c<span class=\"__2 _201\"></span>arbon economy is considered in the impairment assessments. In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of assessing the pot<span class=\"__2 _201\"></span>ential impact on the book values r<span class=\"__2 _201\"></span>elated to the Gr<span class=\"__2 _201\"></span>oup\u2019s oil and gas assets, certain climate considerations ar<span class=\"__2 _201\"></span>e factor<span class=\"__2 _201\"></span>ed into the Gr<span class=\"__2 _201\"></span>oup\u2019s estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the c<span class=\"__2 _201\"></span>alculation of reco<span class=\"__2 _201\"></span>verable amount. This includes factoring in curr<span class=\"__2 _201\"></span>ent legislation in jurisdictions wher<span class=\"__2 _201\"></span>e the Group has operations and estimation o<span class=\"__2 _201\"></span>f future levels o<span class=\"__2 _201\"></span>f environmental tax<span class=\"__2 _201\"></span>es, if any<span class=\"__2 _204\"></span>. An energy transition is lik<span class=\"__2 _201\"></span>ely to impact the futur<span class=\"__2 _201\"></span>e oil and gas prices which in turn may affect the reco<span class=\"__2 _201\"></span>verable amount of the oil and gas assets. Indir<span class=\"__2 _201\"></span>ectly<span class=\"__2 _201\"></span>, climat<span class=\"__2 _201\"></span>e considerations are also ass<span class=\"__2 _201\"></span>essed in the for<span class=\"__2 _201\"></span>ecasting of oil and gas prices wher<span class=\"__2 _201\"></span>e supply and demand are consider<span class=\"__2 _201\"></span>ed. A significant r<span class=\"__2 _201\"></span>eduction in the Company\u2019s oil and gas price assumptions would r<span class=\"__2 _201\"></span>esult in impairments on certain production and development ass<span class=\"__2 _201\"></span>ets including intangible assets that are subject t<span class=\"__2 _201\"></span>o impairment assessment under IAS 36, but an opposite r<span class=\"__2 _201\"></span>evision in the price assumptions would lead t<span class=\"__2 _201\"></span>o limited impairment r<span class=\"__2 _201\"></span>eversals as most of the impairments r<span class=\"__2 _201\"></span>ecognized wer<span class=\"__2 _201\"></span>e related t<span class=\"__2 _201\"></span>o impairment of goodwill which cannot be r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed under IFRS Accounting Standards<span class=\"__2 _21f\"> </span>In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of testing r<span class=\"__2 _201\"></span>obustness of the oil and gas assets against the s<span class=\"__2 _201\"></span>cenarios from the International Energy A<span class=\"__2 _201\"></span>gency (IEA), the Company has applied the Net Zer<span class=\"__2 _201\"></span>o Emissions by 2050 Scenario, Stat<span class=\"__2 _201\"></span>ed P<span class=\"__2 _201\"></span>olicies Scenario and Current P<span class=\"__2 _201\"></span>olicies Scenario as published by the IEA as part of the World Ener<span class=\"__2 _201\"></span>gy Outlook (WEO) reports. These scenarios ar<span class=\"__2 _201\"></span>e commonly applied by peer companies and the Company believes ar<span class=\"__2 _201\"></span>e useful to in<span class=\"__2 _201\"></span>vestors and other stak<span class=\"__2 _201\"></span>eholders in assessing port<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>esilience across companies in the industry<span class=\"__2 _201\"></span>. For mor<span class=\"__2 _201\"></span>e details, see Note 10.3. Impairment in Oil and Gas Int<span class=\"__2 _201\"></span>erests<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gsb0\">Non-financial assets<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb1\">Assets that ar<span class=\"__2 _201\"></span>e subject to amortisation or depreciation ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for impairment whenever e<span class=\"__2 _201\"></span>vents </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb2\">or changes in circumstances indic<span class=\"__2 _201\"></span>ate that the carrying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. Goodwill is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb3\">assessed f<span class=\"__2 _201\"></span>or impairment on an annual basis. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb4\">the asset\u2019s carrying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The recover<span class=\"__2 _201\"></span>able amount is the higher of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb5\">an asset\u2019s fair v<span class=\"__2 _201\"></span>alue less costs to sell and v<span class=\"__2 _201\"></span>alue in use. In ass<span class=\"__2 _201\"></span>essing value in use<span class=\"__2 _201\"></span>, the estimated future </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb6\">cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb7\">market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risk<span class=\"__2 _201\"></span>s specific to the asset. For the purposes o<span class=\"__2 _201\"></span>f </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb8\">assessing impairment, assets ar<span class=\"__2 _201\"></span>e grouped at the low<span class=\"__2 _201\"></span>est levels for which ther<span class=\"__2 _201\"></span>e are s<span class=\"__2 _201\"></span>eparately identifiable </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsb9\">cash inflows (<span class=\"__2 _201\"></span>cash-generating units). Non-financial assets that wer<span class=\"__2 _201\"></span>e pre<span class=\"__2 _201\"></span>viously impaired ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsba\">possible re<span class=\"__2 _201\"></span>versal of the impairment at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date<span class=\"__2 _201\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsbb\">An assessment is made at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date t<span class=\"__2 _201\"></span>o determine whether there is an indic<span class=\"__2 _201\"></span>ation that </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsbc\">pre<span class=\"__2 _201\"></span>viously recognised impairment loss<span class=\"__2 _201\"></span>es may no longer exist or may hav<span class=\"__2 _201\"></span>e decreased.  If such indic<span class=\"__2 _201\"></span>ation </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsbd\">exists, the ass<span class=\"__2 _201\"></span>et\u2019s recover<span class=\"__2 _201\"></span>able amount is estimated.  A pre<span class=\"__2 _201\"></span>viously recognised impairment loss is r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsbe\">only if there has been a change in the assump<span class=\"__2 _201\"></span>tions used to det<span class=\"__2 _201\"></span>ermine the asset\u2019s recov<span class=\"__2 _201\"></span>erable amount </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsbf\">since the last impairment loss was recognis<span class=\"__2 _201\"></span>ed. If that is the case<span class=\"__2 _201\"></span>, the carrying amount of the asset is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc0\">increas<span class=\"__2 _201\"></span>ed to its r<span class=\"__2 _201\"></span>ecoverable amount. That increas<span class=\"__2 _201\"></span>ed amount cannot ex<span class=\"__2 _201\"></span>ceed the carrying amount that </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc1\">would hav<span class=\"__2 _201\"></span>e been determined, net of depr<span class=\"__2 _201\"></span>eciation, had no impairment loss been recognised f<span class=\"__2 _201\"></span>or the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc2\">asset in prior year<span class=\"__2 _201\"></span>s. Such a rever<span class=\"__2 _201\"></span>sal is recognised in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. After such a r<span class=\"__2 _201\"></span>eversal the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc3\">depreciation char<span class=\"__2 _201\"></span>ge is adjusted in futur<span class=\"__2 _201\"></span>e periods to allocat<span class=\"__2 _201\"></span>e the asset\u2019s re<span class=\"__2 _201\"></span>vised carrying amount<span class=\"__2 _202\"></span>, less any </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc4\">residual v<span class=\"__2 _201\"></span>alue, on a syst<span class=\"__2 _201\"></span>ematic basis over its r<span class=\"__2 _201\"></span>emaining useful life<span class=\"__2 _201\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Impairment \u2013 e<span class=\"__2 _201\"></span>xploration and evaluation ass<span class=\"__2 _201\"></span>ets E&amp;E assets ar<span class=\"__2 _201\"></span>e assessed f<span class=\"__2 _201\"></span>or impairment when facts and circumstances suggest that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds the reco<span class=\"__2 _201\"></span>verable amount and when they ar<span class=\"__2 _201\"></span>e reclassified to P<span class=\"__2 _201\"></span>P&amp;E assets. For the purpose of impairment t<span class=\"__2 _201\"></span>esting, E&amp;E assets ar<span class=\"__2 _201\"></span>e grouped by concession or field with other E&amp;E and P<span class=\"__2 _201\"></span>P&amp;E assets belonging t<span class=\"__2 _201\"></span>o the same CGU<span class=\"__2 _201\"></span>. The impairment loss will be calculated as the ex<span class=\"__2 _201\"></span>cess of the carrying value ov<span class=\"__2 _201\"></span>er recover<span class=\"__2 _201\"></span>able amount of the E&amp;E impairment grouping and any r<span class=\"__2 _201\"></span>esulting impairment loss is recognis<span class=\"__2 _201\"></span>ed in profit or loss. The r<span class=\"__2 _201\"></span>ecoverable amount o<span class=\"__2 _201\"></span>f a CGU is the great<span class=\"__2 _201\"></span>er of its value in use and its fair value less costs t<span class=\"__2 _201\"></span>o sell. In assessing value in us<span class=\"__2 _201\"></span>e, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discounted t<span class=\"__2 _201\"></span>o their pres<span class=\"__2 _201\"></span>ent value using a pre-tax dis<span class=\"__2 _201\"></span>count rate that r<span class=\"__2 _201\"></span>eflects current market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risks specific t<span class=\"__2 _201\"></span>o the asset. In assessing fair value less costs t<span class=\"__2 _201\"></span>o sell, the estimated futur<span class=\"__2 _201\"></span>e cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market assessments of the time v<span class=\"__2 _201\"></span>alue of money and the risk specific to the ass<span class=\"__2 _201\"></span>et<span class=\"__2 _202\"></span>. Fair value less costs t<span class=\"__2 _201\"></span>o sell is generally computed b<span class=\"__2 _201\"></span>y ref<span class=\"__2 _201\"></span>erence to the pr<span class=\"__2 _201\"></span>esent value o<span class=\"__2 _201\"></span>f the future cash flo<span class=\"__2 _201\"></span>ws expected t<span class=\"__2 _201\"></span>o be derived from pr<span class=\"__2 _201\"></span>oduction of pr<span class=\"__2 _201\"></span>oved and probable r<span class=\"__2 _201\"></span>eserve<span class=\"__2 _21f\"> </span>s<span class=\"__2 _21f\"> </span>Impairment \u2013 pro<span class=\"__2 _201\"></span>ved oil and gas pr<span class=\"__2 _201\"></span>oduction prop<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ties and intangible assets Pr<span class=\"__2 _201\"></span>oven oil and gas properties and intangible assets ar<span class=\"__2 _201\"></span>e revie<span class=\"__2 _201\"></span>wed annually for impairment whenev<span class=\"__2 _201\"></span>er events or changes in cir<span class=\"__2 _201\"></span>cumstances indicate that the c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the ass<span class=\"__2 _201\"></span>et\u2019s carr<span class=\"__2 _202\"></span>ying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The carrying value is compared against the e<span class=\"__2 _201\"></span>xpected reco<span class=\"__2 _201\"></span>verable amount of the asset, generally by net pr<span class=\"__2 _201\"></span>esent value of the futur<span class=\"__2 _201\"></span>e net cash flows, e<span class=\"__2 _201\"></span>xpected to be deriv<span class=\"__2 _201\"></span>ed from production o<span class=\"__2 _201\"></span>f commercial r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves or consideration e<span class=\"__2 _201\"></span>xpected to be achiev<span class=\"__2 _201\"></span>ed through the sale of its inter<span class=\"__2 _201\"></span>est in an arms-length transaction, less any ass<span class=\"__2 _201\"></span>ociated costs to sell. The c<span class=\"__2 _201\"></span>ash generating unit applied for impairment t<span class=\"__2 _201\"></span>est purposes is generally the field, ex<span class=\"__2 _201\"></span>cept that a number of field int<span class=\"__2 _201\"></span>erests may be grouped t<span class=\"__2 _201\"></span>ogether where ther<span class=\"__2 _201\"></span>e are common f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Climate change and transition t<span class=\"__2 _201\"></span>o a lower c<span class=\"__2 _201\"></span>arbon economy is considered in the impairment assessments. In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of assessing the pot<span class=\"__2 _201\"></span>ential impact on the book values r<span class=\"__2 _201\"></span>elated to the Gr<span class=\"__2 _201\"></span>oup\u2019s oil and gas assets, certain climate considerations ar<span class=\"__2 _201\"></span>e factor<span class=\"__2 _201\"></span>ed into the Gr<span class=\"__2 _201\"></span>oup\u2019s estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the c<span class=\"__2 _201\"></span>alculation of reco<span class=\"__2 _201\"></span>verable amount. This includes factoring in curr<span class=\"__2 _201\"></span>ent legislation in jurisdictions wher<span class=\"__2 _201\"></span>e the Group has operations and estimation o<span class=\"__2 _201\"></span>f future levels o<span class=\"__2 _201\"></span>f environmental tax<span class=\"__2 _201\"></span>es, if any<span class=\"__2 _204\"></span>. An energy transition is lik<span class=\"__2 _201\"></span>ely to impact the futur<span class=\"__2 _201\"></span>e oil and gas prices which in turn may affect the reco<span class=\"__2 _201\"></span>verable amount of the oil and gas assets. Indir<span class=\"__2 _201\"></span>ectly<span class=\"__2 _201\"></span>, climat<span class=\"__2 _201\"></span>e considerations are also ass<span class=\"__2 _201\"></span>essed in the for<span class=\"__2 _201\"></span>ecasting of oil and gas prices wher<span class=\"__2 _201\"></span>e supply and demand are consider<span class=\"__2 _201\"></span>ed. A significant r<span class=\"__2 _201\"></span>eduction in the Company\u2019s oil and gas price assumptions would r<span class=\"__2 _201\"></span>esult in impairments on certain production and development ass<span class=\"__2 _201\"></span>ets including intangible assets that are subject t<span class=\"__2 _201\"></span>o impairment assessment under IAS 36, but an opposite r<span class=\"__2 _201\"></span>evision in the price assumptions would lead t<span class=\"__2 _201\"></span>o limited impairment r<span class=\"__2 _201\"></span>eversals as most of the impairments r<span class=\"__2 _201\"></span>ecognized wer<span class=\"__2 _201\"></span>e related t<span class=\"__2 _201\"></span>o impairment of goodwill which cannot be r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed under IFRS Accounting Standards<span class=\"__2 _21f\"> </span>In the conte<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>t of testing r<span class=\"__2 _201\"></span>obustness of the oil and gas assets against the s<span class=\"__2 _201\"></span>cenarios from the International Energy A<span class=\"__2 _201\"></span>gency (IEA), the Company has applied the Net Zer<span class=\"__2 _201\"></span>o Emissions by 2050 Scenario, Stat<span class=\"__2 _201\"></span>ed P<span class=\"__2 _201\"></span>olicies Scenario and Current P<span class=\"__2 _201\"></span>olicies Scenario as published by the IEA as part of the World Ener<span class=\"__2 _201\"></span>gy Outlook (WEO) reports. These scenarios ar<span class=\"__2 _201\"></span>e commonly applied by peer companies and the Company believes ar<span class=\"__2 _201\"></span>e useful to in<span class=\"__2 _201\"></span>vestors and other stak<span class=\"__2 _201\"></span>eholders in assessing port<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>esilience across companies in the industry<span class=\"__2 _201\"></span>. For mor<span class=\"__2 _201\"></span>e details, see Note 10.3. Impairment in Oil and Gas Int<span class=\"__2 _201\"></span>erests<span class=\"__2 _21f\"> </span>Non-financial assets<span class=\"__2 _21f\"> </span>Assets that ar<span class=\"__2 _201\"></span>e subject to amortisation or depreciation ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for impairment whenever e<span class=\"__2 _201\"></span>vents or changes in circumstances indic<span class=\"__2 _201\"></span>ate that the carrying amount may not be r<span class=\"__2 _201\"></span>ecoverable<span class=\"__2 _201\"></span>. Goodwill is assessed f<span class=\"__2 _201\"></span>or impairment on an annual basis. An impairment loss is recognis<span class=\"__2 _201\"></span>ed for the amount by which the asset\u2019s carrying amount ex<span class=\"__2 _201\"></span>ceeds its reco<span class=\"__2 _201\"></span>verable amount. The recover<span class=\"__2 _201\"></span>able amount is the higher of an asset\u2019s fair v<span class=\"__2 _201\"></span>alue less costs to sell and v<span class=\"__2 _201\"></span>alue in use. In ass<span class=\"__2 _201\"></span>essing value in use<span class=\"__2 _201\"></span>, the estimated future cash flows ar<span class=\"__2 _201\"></span>e discount<span class=\"__2 _201\"></span>ed to their pres<span class=\"__2 _201\"></span>ent value using a pre-tax discount r<span class=\"__2 _201\"></span>ate that reflects curr<span class=\"__2 _201\"></span>ent market ass<span class=\"__2 _201\"></span>essments of the time value of money and the risk<span class=\"__2 _201\"></span>s specific to the asset. For the purposes o<span class=\"__2 _201\"></span>f assessing impairment, assets ar<span class=\"__2 _201\"></span>e grouped at the low<span class=\"__2 _201\"></span>est levels for which ther<span class=\"__2 _201\"></span>e are s<span class=\"__2 _201\"></span>eparately identifiable cash inflows (<span class=\"__2 _201\"></span>cash-generating units). Non-financial assets that wer<span class=\"__2 _201\"></span>e pre<span class=\"__2 _201\"></span>viously impaired ar<span class=\"__2 _201\"></span>e review<span class=\"__2 _201\"></span>ed for possible re<span class=\"__2 _201\"></span>versal of the impairment at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date<span class=\"__2 _201\"></span>. An assessment is made at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date t<span class=\"__2 _201\"></span>o determine whether there is an indic<span class=\"__2 _201\"></span>ation that pre<span class=\"__2 _201\"></span>viously recognised impairment loss<span class=\"__2 _201\"></span>es may no longer exist or may hav<span class=\"__2 _201\"></span>e decreased.  If such indic<span class=\"__2 _201\"></span>ation exists, the ass<span class=\"__2 _201\"></span>et\u2019s recover<span class=\"__2 _201\"></span>able amount is estimated.  A pre<span class=\"__2 _201\"></span>viously recognised impairment loss is r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed only if there has been a change in the assump<span class=\"__2 _201\"></span>tions used to det<span class=\"__2 _201\"></span>ermine the asset\u2019s recov<span class=\"__2 _201\"></span>erable amount since the last impairment loss was recognis<span class=\"__2 _201\"></span>ed. If that is the case<span class=\"__2 _201\"></span>, the carrying amount of the asset is increas<span class=\"__2 _201\"></span>ed to its r<span class=\"__2 _201\"></span>ecoverable amount. That increas<span class=\"__2 _201\"></span>ed amount cannot ex<span class=\"__2 _201\"></span>ceed the carrying amount that would hav<span class=\"__2 _201\"></span>e been determined, net of depr<span class=\"__2 _201\"></span>eciation, had no impairment loss been recognised f<span class=\"__2 _201\"></span>or the asset in prior year<span class=\"__2 _201\"></span>s. Such a rever<span class=\"__2 _201\"></span>sal is recognised in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>. After such a r<span class=\"__2 _201\"></span>eversal the depreciation char<span class=\"__2 _201\"></span>ge is adjusted in futur<span class=\"__2 _201\"></span>e periods to allocat<span class=\"__2 _201\"></span>e the asset\u2019s re<span class=\"__2 _201\"></span>vised carrying amount<span class=\"__2 _202\"></span>, less any residual v<span class=\"__2 _201\"></span>alue, on a syst<span class=\"__2 _201\"></span>ematic basis over its r<span class=\"__2 _201\"></span>emaining useful life<span class=\"__2 _201\"></span>. Annual impairment assessments wer<span class=\"__2 _201\"></span>e carried out in December 2025 at which time the t<span class=\"__2 _201\"></span>otal carrying value of Block G and the Sfax P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum sub<span class=\"__2 _202\"></span>-group was USD 172.9 million and USD 42 million respectiv<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>.  The net reco<span class=\"__2 _201\"></span>verable value was det<span class=\"__2 _201\"></span>ermined on a V<span class=\"__2 _201\"></span>alue in Use (\u2018VIU\u2019) basis using a discount<span class=\"__2 _201\"></span>ed cash flow model, which ex<span class=\"__2 _201\"></span>ceeded the carrying value.  Bas<span class=\"__2 _201\"></span>ed on a VIU analysis, per<span class=\"__2 _202\"></span>formed using the pro<span class=\"__2 _201\"></span>files from thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>ty reserves report, using the discount rate o<span class=\"__2 _201\"></span>f 10% and oil price assumptions using a price deck of USD 67/bbl in 2026, incr<span class=\"__2 _201\"></span>easing to USD 73/bbl in 2030 and USD 93/<span class=\"__2 _21f\"> </span>bbl in 2038.  The resultant r<span class=\"__2 _201\"></span>ecoverable amounts e<span class=\"__2 _201\"></span>xceed the curr<span class=\"__2 _201\"></span>ent carrying value of the assets on the Group<span class=\"__2 _201\"></span>\u2019s balance sheet<span class=\"__2 _202\"></span>.  This discount rat<span class=\"__2 _201\"></span>e was derived from the Gr<span class=\"__2 _201\"></span>oup\u2019s estimate o<span class=\"__2 _201\"></span>f discount rates that might be applied by active mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants and adjusted, wher<span class=\"__2 _201\"></span>e applicable, t<span class=\"__2 _201\"></span>o take int<span class=\"__2 _201\"></span>o account any risks specific t<span class=\"__2 _201\"></span>o the asset and the region wher<span class=\"__2 _201\"></span>e the asset is locat<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>In determining VIU it is necessary to mak<span class=\"__2 _201\"></span>e a series of assumptions to estimat<span class=\"__2 _201\"></span>e future c<span class=\"__2 _201\"></span>ash flows including volumes, price assumption and cost estimat<span class=\"__2 _201\"></span>es. Economically r<span class=\"__2 _201\"></span>ecoverable r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and res<span class=\"__2 _201\"></span>ources ar<span class=\"__2 _201\"></span>e based on NSAI and pr<span class=\"__2 _201\"></span>oject plans based on Operat<span class=\"__2 _201\"></span>or sourced inf<span class=\"__2 _201\"></span>ormation, supported by the ev<span class=\"__2 _201\"></span>aluation work under<span class=\"__2 _202\"></span>taken b<span class=\"__2 _201\"></span>y appropriately qualified per<span class=\"__2 _201\"></span>sons within the Joint V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e. The impairment test is most s<span class=\"__2 _201\"></span>ensitive to the follo<span class=\"__2 _201\"></span>wing assumptions: discount rat<span class=\"__2 _201\"></span>es, oil and gas prices, reserve estimates and pr<span class=\"__2 _201\"></span>oject risk. As of the date of the financial stat<span class=\"__2 _201\"></span>ements there is no expectation o<span class=\"__2 _201\"></span>f possible changes in any of the abov<span class=\"__2 _201\"></span>e key assumptions that w<span class=\"__2 _201\"></span>ould cause the carrying value of the Block G or TPS assets t<span class=\"__2 _201\"></span>o materially ex<span class=\"__2 _201\"></span>ceed its recov<span class=\"__2 _201\"></span>erable amount<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 10.2. <span class=\"__2 _206\"> </span>Production Ass<span class=\"__2 _201\"></span>ets and Equipment<span class=\"__2 _21f\"> </span><table class=\"s w177 h5f\" id=\"_76add756-a233-40da-879c-048a105956e0\"><tr><td class=\"c_1 n x13a ye3c w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x472 ye3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x473 ye3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h1_2 ye3e ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye3f w176 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x474 ye3f w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335,151<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x475 ye3f w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">234,002<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye40 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x476 ye40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,878<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x477 ye40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">86,284<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye41 w178 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Adjustments to ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement estimates<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x478 ye41 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(13,564)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x479 ye41 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,609<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye42 w179 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer fr<span class=\"__2 _201\"></span>om Development Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x184 ye42 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x47a ye42 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,256<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye43 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x47b ye44 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">333,465<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x47c ye44 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335,151<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h1_2 ye45 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye46 w17a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 J<span class=\"__2 _201\"></span>anuar<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x47d ye47 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,736<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x47e ye47 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">58,935<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye48 w17b h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x47f ye48 w15 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">33,922<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x480 ye48 w15 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">34,801<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye49 w142 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x481 ye4a w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">127,658<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x482 ye4a w7d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,736<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w17c h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x483 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">205,807<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x484 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">241,415<span class=\"__2 _21f\"> </span></span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table>Note 10.3. <span class=\"__2 _206\"> </span>Impairment in Oil and Gas Interests<span class=\"__2 _21f\"> </span>Block G, Equatorial Guinea<span class=\"__2 _21f\"> </span>The Group has a 14.25% w<span class=\"__2 _201\"></span>orking inter<span class=\"__2 _201\"></span>est in Block G<span class=\"__2 _202\"></span>, Equat<span class=\"__2 _201\"></span>orial Guinea.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025.  Dussafu, Gabon<span class=\"__2 _21f\"> </span>The Group has a 17.4997% int<span class=\"__2 _201\"></span>erest in the Dussafu P<span class=\"__2 _201\"></span>ermit, offshore Gabon.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025. TPS Assets, T<span class=\"__2 _207\"></span>unisia The Group has a 49% int<span class=\"__2 _201\"></span>erest in the TPS Ass<span class=\"__2 _201\"></span>ets, comprising of Cercina, C<span class=\"__2 _201\"></span>ercina Sud, Rhemoura, El Ain/<span class=\"__2 _21f\"> </span>Gremda and El Hajeb/<span class=\"__2 _201\"></span>Guebiba concessions. The Group ass<span class=\"__2 _201\"></span>esses each cash-generating unit annually to det<span class=\"__2 _201\"></span>ermine whether an indication of impairment exists.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025.   Sensitivities to change in assumptions<span class=\"__2 _21f\"> </span>In general, advers<span class=\"__2 _201\"></span>e changes in key assumptions could r<span class=\"__2 _201\"></span>esult in recognition o<span class=\"__2 _201\"></span>f impairment charges. Since there ar<span class=\"__2 _201\"></span>e no charges during the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>, the sensitivities have not been pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed in these financial statements. The Gr<span class=\"__2 _201\"></span>oup will continue to test its ass<span class=\"__2 _201\"></span>ets for impairment wher<span class=\"__2 _201\"></span>e indications are identified and may in futur<span class=\"__2 _201\"></span>e recognise impairment char<span class=\"__2 _201\"></span>ges or re<span class=\"__2 _201\"></span>versals.<span class=\"__2 _21f\"> </span>There w<span class=\"__2 _201\"></span>ere no net impairment (r<span class=\"__2 _201\"></span>eversal)/<span class=\"__2 _204\"></span>expense f<span class=\"__2 _201\"></span>or continuing operations. Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Panor<span class=\"__2 _201\"></span>o incorporates certain climate consider<span class=\"__2 _201\"></span>ations into its estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the calculation of r<span class=\"__2 _201\"></span>ecoverable amount. This includes fact<span class=\"__2 _201\"></span>oring in current legislation (<span class=\"__2 _201\"></span>e.<span class=\"__2 _201\"></span>g., environmental tax<span class=\"__2 _201\"></span>es<span class=\"__2 _202\"></span>/fees) and estimations o<span class=\"__2 _201\"></span>f future envir<span class=\"__2 _201\"></span>onmental tax levels. While the Gr<span class=\"__2 _201\"></span>oup\u2019s par<span class=\"__2 _202\"></span>ticipation in the current licences and concessions in v<span class=\"__2 _201\"></span>arious jurisdictions are no<span class=\"__2 _201\"></span>t currently subject to specific c<span class=\"__2 _201\"></span>arbon pricing, evolving r<span class=\"__2 _201\"></span>egulatory framework<span class=\"__2 _201\"></span>s may introduce such measur<span class=\"__2 _201\"></span>es in the future<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The International Ener<span class=\"__2 _201\"></span>gy Agency W<span class=\"__2 _201\"></span>orld Energy Outlook 2025 highlights the continued need t<span class=\"__2 _201\"></span>o balance energy s<span class=\"__2 _201\"></span>ecurit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, aff<span class=\"__2 _201\"></span>ordability and sustainability<span class=\"__2 _201\"></span>, with strong momentum in r<span class=\"__2 _201\"></span>enewable ener<span class=\"__2 _201\"></span>gy deployment and electrification. At the same time<span class=\"__2 _201\"></span>, global energy demand continues t<span class=\"__2 _201\"></span>o gro<span class=\"__2 _201\"></span>w, particularly in emer<span class=\"__2 _201\"></span>ging economies, where f<span class=\"__2 _201\"></span>ossil fuels remain an important part of the energy mix. The Gr<span class=\"__2 _201\"></span>oup\u2019s strategy s<span class=\"__2 _201\"></span>eeks to balance envir<span class=\"__2 _201\"></span>onmental sustainabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, ener<span class=\"__2 _201\"></span>gy security<span class=\"__2 _201\"></span>, and economic objectives by inv<span class=\"__2 _201\"></span>esting in efficient producing ass<span class=\"__2 _201\"></span>ets across North, West, and South A<span class=\"__2 _201\"></span>frica while collaborating with partners to support the transition to<span class=\"__2 _201\"></span>ward a low<span class=\"__2 _201\"></span>er<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>carbon ener<span class=\"__2 _201\"></span>gy system.<span class=\"__2 _21f\"> </span>The company has run sensitivities f<span class=\"__2 _201\"></span>or its West and North Afric<span class=\"__2 _201\"></span>an oil assets in order t<span class=\"__2 _201\"></span>o test the resilience of the Company\u2019s business, using thr<span class=\"__2 _201\"></span>ee scenarios examining futur<span class=\"__2 _201\"></span>e energy tr<span class=\"__2 _201\"></span>ends published by the International Ener<span class=\"__2 _201\"></span>gy Agency (IEA) in its World Ener<span class=\"__2 _201\"></span>gy Outlook 2025 publication. The scenarios with their k<span class=\"__2 _201\"></span>ey featur<span class=\"__2 _201\"></span>es are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span>Net Zero Emissions (NZE) b<span class=\"__2 _201\"></span>y 2050<span class=\"__2 _21f\"> </span>Reaching net z<span class=\"__2 _201\"></span>ero emissions by 2050 r<span class=\"__2 _201\"></span>equires a fundamental tr<span class=\"__2 _201\"></span>ansformation of the global ener<span class=\"__2 _201\"></span>gy system. Gr<span class=\"__2 _201\"></span>eenhouse gas emissions must fall signific<span class=\"__2 _201\"></span>antly by 2030, necessitating a rapid decline in oil and gas consumption, supported by lar<span class=\"__2 _201\"></span>ge-scale expansion o<span class=\"__2 _201\"></span>f renewable ener<span class=\"__2 _201\"></span>gy<span class=\"__2 _201\"></span>, major impr<span class=\"__2 _201\"></span>ovements in energy efficienc<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>, and the deployment of t<span class=\"__2 _201\"></span>echnologies such as carbon captur<span class=\"__2 _201\"></span>e, utilisation and st<span class=\"__2 _201\"></span>orage (CCU<span class=\"__2 _202\"></span>S).<span class=\"__2 _21f\"> </span>Cutting methane emissions from f<span class=\"__2 _201\"></span>ossil fuel operations is also a critic<span class=\"__2 _201\"></span>al priorit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. The NZE pathway assumes no further development of oil and gas fields beyond thos<span class=\"__2 _201\"></span>e already sanctioned, underlining the urgenc<span class=\"__2 _201\"></span>y of redir<span class=\"__2 _201\"></span>ecting investment to<span class=\"__2 _201\"></span>wards low<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>carbon ener<span class=\"__2 _201\"></span>gy solutions.<span class=\"__2 _21f\"> </span>Oil demand declines sharply to ar<span class=\"__2 _201\"></span>ound 70 to 75 million barr<span class=\"__2 _201\"></span>els per day (mb/<span class=\"__2 _201\"></span>d) by 2030, driven primarily by the electrification o<span class=\"__2 _201\"></span>f road transport, alongside efficiency gains and the uptake of lo<span class=\"__2 _201\"></span>w-emissions fuels. By 2050, demand falls further to ar<span class=\"__2 _201\"></span>ound 2025 mb/<span class=\"__2 _201\"></span>d, with remaining us<span class=\"__2 _201\"></span>e largely concentrat<span class=\"__2 _201\"></span>ed in non-<span class=\"__2 _21f\"> </span>combustion applications such as petr<span class=\"__2 _201\"></span>ochemicals. As demand declines, oil prices fall significantly fr<span class=\"__2 _201\"></span>om USD 52 per barrel in 2030 t<span class=\"__2 _201\"></span>o USD 26 per barrel in 2050<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "<div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6a\">Note 2.4.5. <span class=\"__2 _f0_1\"> </span>Financial instruments<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 hf_2 ff8_1 fsc_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6b\">Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6c\">The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6d\">to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6e\">production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs6f\">contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs70\">from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs71\">value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs72\">recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs73\">For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs74\">based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs75\">derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 wse_2 gs76\">price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs77\">be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs78\">by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs79\">an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs7a\">and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Note 2.4.5. <span class=\"__2 _f0_1\"> </span>Financial instruments<span class=\"__2 _21f\"> </span>Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Fair v<span class=\"__2 _201\"></span>alue of derivative instruments All derivatives ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed at fair value on the balance sheet with valuation changes r<span class=\"__2 _201\"></span>ecognised immediately in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>, unless the derivatives ha<span class=\"__2 _201\"></span>ve been designated as a cash flo<span class=\"__2 _201\"></span>w hedge. Fair value is the amount f<span class=\"__2 _201\"></span>or which the asset or liability could be ex<span class=\"__2 _201\"></span>changed in an arm\u2019s length transaction at the rele<span class=\"__2 _201\"></span>vant date<span class=\"__2 _201\"></span>. Where av<span class=\"__2 _201\"></span>ailable, fair v<span class=\"__2 _201\"></span>alues are determined using quo<span class=\"__2 _201\"></span>ted prices in active mark<span class=\"__2 _201\"></span>ets. T<span class=\"__2 _204\"></span>o the extent that mark<span class=\"__2 _201\"></span>et prices are not a<span class=\"__2 _201\"></span>vailable, f<span class=\"__2 _201\"></span>air values are estimat<span class=\"__2 _201\"></span>ed by ref<span class=\"__2 _201\"></span>erence t<span class=\"__2 _201\"></span>o market<span class=\"__2 _201\"></span>-based transactions or using standar<span class=\"__2 _201\"></span>d valuation techniques f<span class=\"__2 _201\"></span>or the applicable instruments and commodities involved. The Group str<span class=\"__2 _201\"></span>ategically hedges a portion of its 2P oil res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves to pr<span class=\"__2 _201\"></span>otect against a f<span class=\"__2 _201\"></span>all in oil prices and pro<span class=\"__2 _201\"></span>tect its ability to service its debt obligations and to fund operations including planned c<span class=\"__2 _201\"></span>apital expenditur<span class=\"__2 _201\"></span>e. The hedge instruments us<span class=\"__2 _201\"></span>ed include \u201czero cost collars\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed t<span class=\"__2 _201\"></span>o receiv<span class=\"__2 _201\"></span>e no less than the buy/<span class=\"__2 _201\"></span>put price, but no mor<span class=\"__2 _201\"></span>e than the sell/<span class=\"__2 _201\"></span>c<span class=\"__2 _201\"></span>all price for the hedged number of bbls) and \u201ccommodity swap\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed the contract price<span class=\"__2 _201\"></span>) contracts to pr<span class=\"__2 _201\"></span>otect the downside in \u2018D<span class=\"__2 _201\"></span>ated Brent\u2019 oil price<span class=\"__2 _201\"></span>. These hedge contracts ar<span class=\"__2 _201\"></span>e initially recognis<span class=\"__2 _201\"></span>ed at Nil fair value and then r<span class=\"__2 _201\"></span>evalued at each balance sheet date<span class=\"__2 _201\"></span>, with changes in fair value r<span class=\"__2 _201\"></span>ecognised as finance income or expens<span class=\"__2 _201\"></span>e in the Statement of Compr<span class=\"__2 _201\"></span>ehensive Income. The hedging pr<span class=\"__2 _201\"></span>ogramme continues to be clos<span class=\"__2 _201\"></span>ely monitored and adjust<span class=\"__2 _201\"></span>ed according t<span class=\"__2 _201\"></span>o the Group\u2019s risk management policies and c<span class=\"__2 _201\"></span>ashflow requir<span class=\"__2 _201\"></span>ements. The Group continues to monit<span class=\"__2 _201\"></span>or and optimise its hedging pr<span class=\"__2 _201\"></span>ogramme on an on-going basis. There wer<span class=\"__2 _201\"></span>e no outstanding commodity hedge contracts as at the respective balance sheet dat<span class=\"__2 _201\"></span>es pres<span class=\"__2 _201\"></span>ented. The fair values o<span class=\"__2 _201\"></span>f the commodit<span class=\"__2 _202\"></span>y price contracts ar<span class=\"__2 _201\"></span>e provided by the count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ty with whom the trades have been ent<span class=\"__2 _201\"></span>ered into<span class=\"__2 _201\"></span>. These consist of put and call op<span class=\"__2 _201\"></span>tions to sell/buy crude oil. The options ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to these v<span class=\"__2 _201\"></span>aluations include the price of oil, its volatility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing provides an analysis of the Gr<span class=\"__2 _201\"></span>oup\u2019s financial instruments measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, grouped into Le<span class=\"__2 _201\"></span>vels 1 to 3 based on the degr<span class=\"__2 _201\"></span>ee to which the fair v<span class=\"__2 _201\"></span>alue is observable: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. All the Group<span class=\"__2 _201\"></span>\u2019s derivatives ar<span class=\"__2 _201\"></span>e Level 2 (2024: Lev<span class=\"__2 _201\"></span>el 2). There wer<span class=\"__2 _201\"></span>e no transfer<span class=\"__2 _201\"></span>s bet<span class=\"__2 _202\"></span>ween fair v<span class=\"__2 _201\"></span>alue levels during the year<span class=\"__2 _204\"></span>. For financial instruments which are r<span class=\"__2 _201\"></span>ecognised on a r<span class=\"__2 _201\"></span>ecurring basis, the Group determines whether transf<span class=\"__2 _201\"></span>ers have occurr<span class=\"__2 _201\"></span>ed between levels by r<span class=\"__2 _201\"></span>e-assessing categorisation (bas<span class=\"__2 _201\"></span>ed on the lowest<span class=\"__2 _201\"></span>-lev<span class=\"__2 _201\"></span>el input which is significant to the fair v<span class=\"__2 _201\"></span>alue measurement as a whole) at the end of each reporting period<span class=\"__2 _21f\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "Note 2.4.5. <span class=\"__2 _f0_1\"> </span>Financial instruments<span class=\"__2 _21f\"> </span>Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.5.2. <span class=\"__2 _f4_1\"> </span>Financial assets Financial ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised initially at fair value<span class=\"__2 _201\"></span>, normally being the transaction price. In the c<span class=\"__2 _201\"></span>ase of financial assets not at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit or loss, dir<span class=\"__2 _201\"></span>ectly attributable transaction costs are also included. The subsequent measur<span class=\"__2 _201\"></span>ement of financial assets depends on their classification, as s<span class=\"__2 _201\"></span>et out below<span class=\"__2 _201\"></span>. The gr<span class=\"__2 _201\"></span>oup derecognises financial ass<span class=\"__2 _201\"></span>ets when the contractual rights to the cash flo<span class=\"__2 _201\"></span>ws expire or the financial asset is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o a third part<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. This includes the der<span class=\"__2 _201\"></span>ecognition of receiv<span class=\"__2 _201\"></span>ables for which discounting arrangements ar<span class=\"__2 _201\"></span>e enter<span class=\"__2 _201\"></span>ed into. The classific<span class=\"__2 _201\"></span>ation depends on the business model for managing the financial assets and the contractual c<span class=\"__2 _201\"></span>ash flow characteristics o<span class=\"__2 _201\"></span>f the financial asset. Financial ass<span class=\"__2 _201\"></span>ets measured at amortised cost Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost when they ar<span class=\"__2 _201\"></span>e held in a business model the objective of which is t<span class=\"__2 _201\"></span>o collect contractual cash flows and the contractual c<span class=\"__2 _201\"></span>ash flows repr<span class=\"__2 _201\"></span>esent solely payments o<span class=\"__2 _201\"></span>f principal and interest. Such assets ar<span class=\"__2 _201\"></span>e carried at amortised cost using the effectiv<span class=\"__2 _201\"></span>e inter<span class=\"__2 _201\"></span>est method if the time value of money is signific<span class=\"__2 _201\"></span>ant<span class=\"__2 _202\"></span>. Gains and losses ar<span class=\"__2 _201\"></span>e recognised in pr<span class=\"__2 _201\"></span>ofit or loss when the assets ar<span class=\"__2 _201\"></span>e derecognised or impair<span class=\"__2 _201\"></span>ed and when inter<span class=\"__2 _201\"></span>est is recognis<span class=\"__2 _201\"></span>ed using the effective inter<span class=\"__2 _201\"></span>est method. This category of financial assets includes trade and o<span class=\"__2 _201\"></span>ther receivables.<span class=\"__2 _21f\"> </span>Financial ass<span class=\"__2 _201\"></span>ets measured at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss when the asset does no<span class=\"__2 _201\"></span>t meet the criteria t<span class=\"__2 _201\"></span>o be measured at amortised cost or fair value thr<span class=\"__2 _201\"></span>ough other compr<span class=\"__2 _201\"></span>ehensive income. Such assets ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognised in the income statement. Derivatives and list<span class=\"__2 _201\"></span>ed equity investments, other than those designat<span class=\"__2 _201\"></span>ed as effective hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _201\"></span>.  Dividends on listed equity investments ar<span class=\"__2 _201\"></span>e recognised as other income in the statement o<span class=\"__2 _201\"></span>f profit or loss when the right of pa<span class=\"__2 _201\"></span>yment has been established<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Cash equivalents Cash equivalents ar<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t<span class=\"__2 _201\"></span>-term highly liquid investments that ar<span class=\"__2 _201\"></span>e readily conv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>tible to known amounts of cash, ar<span class=\"__2 _201\"></span>e subject to insignificant risk o<span class=\"__2 _201\"></span>f changes in value and generally have a maturity of thr<span class=\"__2 _201\"></span>ee months or less from the dat<span class=\"__2 _201\"></span>e of acquisition. Cash equivalents ar<span class=\"__2 _201\"></span>e classified as financial assets measured at amortised cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Impairment of financial assets measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost The group ass<span class=\"__2 _201\"></span>esses on a forward-looking basis the expect<span class=\"__2 _201\"></span>ed credit losses ass<span class=\"__2 _201\"></span>ociated with financial assets classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost at each balance sheet date<span class=\"__2 _201\"></span>. Expected cr<span class=\"__2 _201\"></span>edit losses are measur<span class=\"__2 _201\"></span>ed based on the maximum contractual period o<span class=\"__2 _201\"></span>ver which the group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk<span class=\"__2 _202\"></span>. Since this is typically less than 12 months there is no signific<span class=\"__2 _201\"></span>ant differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the measur<span class=\"__2 _201\"></span>ement of 12-month and lif<span class=\"__2 _201\"></span>etime expected cr<span class=\"__2 _201\"></span>edit losses for the gr<span class=\"__2 _201\"></span>oup\u2019s in-scope financial ass<span class=\"__2 _201\"></span>ets. The measurement o<span class=\"__2 _201\"></span>f expected cr<span class=\"__2 _201\"></span>edit losses is a function of the pr<span class=\"__2 _201\"></span>obabilit<span class=\"__2 _202\"></span>y of default, loss given def<span class=\"__2 _201\"></span>ault and exposur<span class=\"__2 _201\"></span>e at default. The expected cr<span class=\"__2 _201\"></span>edit loss is estimated as the diff<span class=\"__2 _201\"></span>erence between the asset\u2019s c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount and the pres<span class=\"__2 _201\"></span>ent value of the futur<span class=\"__2 _201\"></span>e cash flows the gr<span class=\"__2 _201\"></span>oup expects to r<span class=\"__2 _201\"></span>eceive discount<span class=\"__2 _201\"></span>ed at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _201\"></span>. The carr<span class=\"__2 _202\"></span>ying amount of the asset is adjust<span class=\"__2 _201\"></span>ed, with the amount of the impairment gain or loss r<span class=\"__2 _201\"></span>ecognised in the income statement. A financial asset or gr<span class=\"__2 _201\"></span>oup of financial assets classified as measur<span class=\"__2 _201\"></span>ed at amortised cost is considered t<span class=\"__2 _201\"></span>o be credit<span class=\"__2 _201\"></span>-impaired if ther<span class=\"__2 _201\"></span>e is reas<span class=\"__2 _201\"></span>onable and suppor<span class=\"__2 _202\"></span>table evidence that one or mor<span class=\"__2 _201\"></span>e events that have a detrimental impact on the estimated futur<span class=\"__2 _201\"></span>e cash flows of the financial ass<span class=\"__2 _201\"></span>et (or gr<span class=\"__2 _201\"></span>oup of financial assets) have occurr<span class=\"__2 _201\"></span>ed. Financial assets ar<span class=\"__2 _201\"></span>e written off wher<span class=\"__2 _201\"></span>e the group has no r<span class=\"__2 _201\"></span>easonable expectation of r<span class=\"__2 _201\"></span>ecovering amounts due<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 2.4.5.3. <span class=\"__2 _f4_1\"> </span>Financial liabilities<span class=\"__2 _21f\"> </span>The measurement o<span class=\"__2 _201\"></span>f financial liabilities depends on their classification as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial liabilities that meet the definition of held f<span class=\"__2 _201\"></span>or trading ar<span class=\"__2 _201\"></span>e classified as measured at fair v<span class=\"__2 _201\"></span>alue through pr<span class=\"__2 _201\"></span>ofit or loss. Such liabilities ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognis<span class=\"__2 _201\"></span>ed in the income statement. Derivatives, other than thos<span class=\"__2 _201\"></span>e designated as effectiv<span class=\"__2 _201\"></span>e hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost Other financial liabilities, including borro<span class=\"__2 _201\"></span>wings, are initially measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, net of transaction costs. Other financial liabilities are subs<span class=\"__2 _201\"></span>equently measured at amortised cost using the effectiv<span class=\"__2 _201\"></span>e interest method, with inter<span class=\"__2 _201\"></span>est expense r<span class=\"__2 _201\"></span>ecognised on an eff<span class=\"__2 _201\"></span>ective yield basis. This category of financial liabilities includes trade and other pay<span class=\"__2 _201\"></span>ables and finance deb<span class=\"__2 _21f\"> </span>t.<span class=\"__2 _21f\"> </span>Note 5.1. <span class=\"__2 _ee_1\"> </span>Loans and borr<span class=\"__2 _201\"></span>owings<span class=\"__2 _21f\"> </span>Note 5.1.1. <span class=\"__2 _f0_1\"> </span>Senior Secured Bond<span class=\"__2 _21f\"> </span>Current and non-curr<span class=\"__2 _201\"></span>ent por<span class=\"__2 _202\"></span>tion of the outstanding balance of the Senior S<span class=\"__2 _201\"></span>ecured Bond as of the dat<span class=\"__2 _201\"></span>e of the statement of financial position is as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span><table class=\"s w131 h52\" id=\"_6424a8ee-bc39-4d12-af20-73d1ca2d5ee2\"><tr><td class=\"c_1 n x13a yddb w48 h4b\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3b3 yddc w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3b4 yddc w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x3b5 h2_2 yddd ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td><td></td><td class=\"t_2 m0_2 x3b6 h2_2 yddd ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x3b7 h2_2 ydde ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current </td><td class=\"c_1 n x3b8 yddf w133 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3b9 yddf w134 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _205\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ba yddf w135 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bb yddf w133 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bc yddf w134 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _205\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 yde0 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Senior Secured Bond<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yde1 w136 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Principal outstanding<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bd yde1 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3be yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3bf yde1 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c0 yde1 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c1 yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c2 yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accumulated int<span class=\"__2 _201\"></span>erest </td><td class=\"c_1 n x3c3 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c4 yde3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c5 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c6 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c7 yde3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32c yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unamortised </td><td class=\"c_1 n x3c8 yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,386)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3c9 yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,121)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ca yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,507)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cb yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,407)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cc yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,512)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cd yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,919)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde7 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">borro<span class=\"__2 _201\"></span>wing costs </td><td class=\"c_1 n x3ce ycf4 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,468<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3cf ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">122,879<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d0 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">147,347<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d1 ycf3 w137 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(553)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d2 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">146,488<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d3 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">145,935<span class=\"__2 gs37\"> </span></div></td></tr></table>On 27 November 2024, the Compan<span class=\"__2 _201\"></span>y issued a 5-year Senior Secur<span class=\"__2 _201\"></span>ed Bond of USD 150 million at 99.2% of nominal value with a coupon r<span class=\"__2 _201\"></span>ate of 10.25%.  Pr<span class=\"__2 _201\"></span>oceeds of the bond issue wer<span class=\"__2 _201\"></span>e received on 19 December 2024 and used in part to fully r<span class=\"__2 _201\"></span>epay the principal and accrued inter<span class=\"__2 _201\"></span>est amount outstanding under the Senior Secur<span class=\"__2 _201\"></span>ed Borro<span class=\"__2 _201\"></span>wing Base facility<span class=\"__2 _201\"></span>.  The Bond is r<span class=\"__2 _201\"></span>epayable in thr<span class=\"__2 _201\"></span>ee annual instalments of USD 25 million star<span class=\"__2 _202\"></span>ting on 11 December 2026 with the final balance of USD 75 million to be s<span class=\"__2 _201\"></span>ettled on 11 December 2029. Inter<span class=\"__2 _201\"></span>est is payable twice a year on 11 June and 11 December<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Ke<span class=\"__2 _201\"></span>y financial covenants are r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o be tested each quarter<span class=\"__2 _204\"></span>. These covenants, applicable at le<span class=\"__2 _201\"></span>vels of the borro<span class=\"__2 _201\"></span>wer group as defined in the loan documentation, include the f<span class=\"__2 _201\"></span>ollowing: (i) <span class=\"__2 _246\"> </span>Lever<span class=\"__2 _201\"></span>age ratio (being total net debt t<span class=\"__2 _201\"></span>o adjusted EBITD<span class=\"__2 _201\"></span>A as per defined bond terms) less than 2:1; and<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>Liquidit<span class=\"__2 _202\"></span>y of higher of USD 15 million or 10% of T<span class=\"__2 _207\"></span>otal Debt.<span class=\"__2 _21f\"> </span>The Company was not in br<span class=\"__2 _201\"></span>each of any financial cov<span class=\"__2 _201\"></span>enants as at 31 December 2025.  Unamor<span class=\"__2 _202\"></span>tised borro<span class=\"__2 _201\"></span>wing costs include structuring fees and dir<span class=\"__2 _201\"></span>ectly attributable third-par<span class=\"__2 _202\"></span>ty costs. These costs are expens<span class=\"__2 _201\"></span>ed using an effective inter<span class=\"__2 _201\"></span>est rate o<span class=\"__2 _201\"></span>f 11.61% per annum over the remaining t<span class=\"__2 _201\"></span>erm of the facility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 5.1.2. <span class=\"__2 _f0_1\"> </span>Senior Secured Borrowing Base facility<span class=\"__2 _21f\"> </span>This facility with T<span class=\"__2 _204\"></span>rafigura was c<span class=\"__2 _201\"></span>ancelled in December 2024 and repaid in full using a portion of the issue proceeds o<span class=\"__2 _201\"></span>f the issue of the Senior Secur<span class=\"__2 _201\"></span>ed Bond in Note 5.1.1. S<span class=\"__2 _201\"></span>enior Secured Bond<span class=\"lsd_2 wsf_2\"> above.<span class=\"__2 _21f\"> </span></span>The Group has an adv<span class=\"__2 _201\"></span>ance facility of USD 25 million with T<span class=\"__2 _204\"></span>rafigura. At 31 December 2025 USD 25 million was owing under this facility (31 December 2024: nil).  The advance is short term and s<span class=\"__2 _201\"></span>ettled from the upcoming crude liftings proceeds.<span class=\"__2 _21f\"> </span>Note 18: <span class=\"ff1_2\">F<span class=\"__2 _201\"></span>inancial instruments </span>Fair v<span class=\"__2 _201\"></span>alues of financial assets and liabilities The Group consider<span class=\"__2 _201\"></span>s the carr<span class=\"__2 _202\"></span>ying value of all its financial ass<span class=\"__2 _201\"></span>ets and liabilities to be materially the same as their fair value<span class=\"__2 _201\"></span>. The Group has no mat<span class=\"__2 _201\"></span>erial financial assets that ar<span class=\"__2 _201\"></span>e past due. No material financial assets ar<span class=\"__2 _201\"></span>e impaired at the balance sheet dat<span class=\"__2 _201\"></span>e. All financial assets and liabilities with the e<span class=\"__2 _201\"></span>xception o<span class=\"__2 _201\"></span>f derivatives ar<span class=\"__2 _201\"></span>e measured at amortised cost.<span class=\"__2 _21f\"> </span>Fair v<span class=\"__2 _201\"></span>alue of derivative instruments All derivatives ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed at fair value on the balance sheet with valuation changes r<span class=\"__2 _201\"></span>ecognised immediately in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>, unless the derivatives ha<span class=\"__2 _201\"></span>ve been designated as a cash flo<span class=\"__2 _201\"></span>w hedge. Fair value is the amount f<span class=\"__2 _201\"></span>or which the asset or liability could be ex<span class=\"__2 _201\"></span>changed in an arm\u2019s length transaction at the rele<span class=\"__2 _201\"></span>vant date<span class=\"__2 _201\"></span>. Where av<span class=\"__2 _201\"></span>ailable, fair v<span class=\"__2 _201\"></span>alues are determined using quo<span class=\"__2 _201\"></span>ted prices in active mark<span class=\"__2 _201\"></span>ets. T<span class=\"__2 _204\"></span>o the extent that mark<span class=\"__2 _201\"></span>et prices are not a<span class=\"__2 _201\"></span>vailable, f<span class=\"__2 _201\"></span>air values are estimat<span class=\"__2 _201\"></span>ed by ref<span class=\"__2 _201\"></span>erence t<span class=\"__2 _201\"></span>o market<span class=\"__2 _201\"></span>-based transactions or using standar<span class=\"__2 _201\"></span>d valuation techniques f<span class=\"__2 _201\"></span>or the applicable instruments and commodities involved. The Group str<span class=\"__2 _201\"></span>ategically hedges a portion of its 2P oil res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves to pr<span class=\"__2 _201\"></span>otect against a f<span class=\"__2 _201\"></span>all in oil prices and pro<span class=\"__2 _201\"></span>tect its ability to service its debt obligations and to fund operations including planned c<span class=\"__2 _201\"></span>apital expenditur<span class=\"__2 _201\"></span>e. The hedge instruments us<span class=\"__2 _201\"></span>ed include \u201czero cost collars\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed t<span class=\"__2 _201\"></span>o receiv<span class=\"__2 _201\"></span>e no less than the buy/<span class=\"__2 _201\"></span>put price, but no mor<span class=\"__2 _201\"></span>e than the sell/<span class=\"__2 _201\"></span>c<span class=\"__2 _201\"></span>all price for the hedged number of bbls) and \u201ccommodity swap\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed the contract price<span class=\"__2 _201\"></span>) contracts to pr<span class=\"__2 _201\"></span>otect the downside in \u2018D<span class=\"__2 _201\"></span>ated Brent\u2019 oil price<span class=\"__2 _201\"></span>. These hedge contracts ar<span class=\"__2 _201\"></span>e initially recognis<span class=\"__2 _201\"></span>ed at Nil fair value and then r<span class=\"__2 _201\"></span>evalued at each balance sheet date<span class=\"__2 _201\"></span>, with changes in fair value r<span class=\"__2 _201\"></span>ecognised as finance income or expens<span class=\"__2 _201\"></span>e in the Statement of Compr<span class=\"__2 _201\"></span>ehensive Income. The hedging pr<span class=\"__2 _201\"></span>ogramme continues to be clos<span class=\"__2 _201\"></span>ely monitored and adjust<span class=\"__2 _201\"></span>ed according t<span class=\"__2 _201\"></span>o the Group\u2019s risk management policies and c<span class=\"__2 _201\"></span>ashflow requir<span class=\"__2 _201\"></span>ements. The Group continues to monit<span class=\"__2 _201\"></span>or and optimise its hedging pr<span class=\"__2 _201\"></span>ogramme on an on-going basis. There wer<span class=\"__2 _201\"></span>e no outstanding commodity hedge contracts as at the respective balance sheet dat<span class=\"__2 _201\"></span>es pres<span class=\"__2 _201\"></span>ented. The fair values o<span class=\"__2 _201\"></span>f the commodit<span class=\"__2 _202\"></span>y price contracts ar<span class=\"__2 _201\"></span>e provided by the count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ty with whom the trades have been ent<span class=\"__2 _201\"></span>ered into<span class=\"__2 _201\"></span>. These consist of put and call op<span class=\"__2 _201\"></span>tions to sell/buy crude oil. The options ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to these v<span class=\"__2 _201\"></span>aluations include the price of oil, its volatility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing provides an analysis of the Gr<span class=\"__2 _201\"></span>oup\u2019s financial instruments measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, grouped into Le<span class=\"__2 _201\"></span>vels 1 to 3 based on the degr<span class=\"__2 _201\"></span>ee to which the fair v<span class=\"__2 _201\"></span>alue is observable: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. All the Group<span class=\"__2 _201\"></span>\u2019s derivatives ar<span class=\"__2 _201\"></span>e Level 2 (2024: Lev<span class=\"__2 _201\"></span>el 2). There wer<span class=\"__2 _201\"></span>e no transfer<span class=\"__2 _201\"></span>s bet<span class=\"__2 _202\"></span>ween fair v<span class=\"__2 _201\"></span>alue levels during the year<span class=\"__2 _204\"></span>. For financial instruments which are r<span class=\"__2 _201\"></span>ecognised on a r<span class=\"__2 _201\"></span>ecurring basis, the Group determines whether transf<span class=\"__2 _201\"></span>ers have occurr<span class=\"__2 _201\"></span>ed between levels by r<span class=\"__2 _201\"></span>e-assessing categorisation (bas<span class=\"__2 _201\"></span>ed on the lowest<span class=\"__2 _201\"></span>-lev<span class=\"__2 _201\"></span>el input which is significant to the fair v<span class=\"__2 _201\"></span>alue measurement as a whole) at the end of each reporting period<span class=\"__2 _21f\"> </span>Mark<span class=\"__2 _201\"></span>et risk<span class=\"__2 _21f\"> </span>Market risk is the risk or uncertainty arising from possible mark<span class=\"__2 _201\"></span>et price movements or pre<span class=\"__2 _201\"></span>vailing market conditions and their impact on the future performance o<span class=\"__2 _201\"></span>f a business or the abilit<span class=\"__2 _202\"></span>y to complete deals enter<span class=\"__2 _201\"></span>ed into. The primary commodity price risks that the Group is e<span class=\"__2 _201\"></span>xposed to include oil prices that could advers<span class=\"__2 _201\"></span>ely affect the value of the gr<span class=\"__2 _201\"></span>oup\u2019s financial assets, liabilities or e<span class=\"__2 _201\"></span>xpected future c<span class=\"__2 _201\"></span>ash flows. In accordance with the Gr<span class=\"__2 _201\"></span>oup\u2019s financial risk management framew<span class=\"__2 _201\"></span>ork, the Group enters int<span class=\"__2 _201\"></span>o various transactions using derivativ<span class=\"__2 _201\"></span>es for risk management purposes. The major components of mark<span class=\"__2 _201\"></span>et risk are commodity price risk<span class=\"__2 _202\"></span>, for<span class=\"__2 _201\"></span>eign currenc<span class=\"__2 _201\"></span>y exchange risk and int<span class=\"__2 _201\"></span>erest rat<span class=\"__2 _201\"></span>e risk, each of which is discussed below<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs21d\">For<span class=\"__2 _201\"></span>eign currency e<span class=\"__2 _201\"></span>x<span class=\"__2 _201\"></span>change risk<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs21e\">The Company operat<span class=\"__2 _201\"></span>es internationally and is expos<span class=\"__2 _201\"></span>ed to risk arising fr<span class=\"__2 _201\"></span>om various currency e<span class=\"__2 _201\"></span>xposures, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs21f\">primarily with respect t<span class=\"__2 _201\"></span>o the Nor<span class=\"__2 _202\"></span>wegian Kr<span class=\"__2 _201\"></span>oner (NOK<span class=\"__2 _202\"></span>), the T<span class=\"__2 _207\"></span>unisian Dinar (<span class=\"__2 _202\"></span>TND), the Pound St<span class=\"__2 _201\"></span>erling (GBP) </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs220\">and the Central A<span class=\"__2 _201\"></span>frican Franc (<span class=\"__2 _201\"></span>CF<span class=\"__2 _201\"></span>A). </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs221\">The Group has tr<span class=\"__2 _201\"></span>ansactional currency e<span class=\"__2 _201\"></span>xposures. Such exposur<span class=\"__2 _201\"></span>e arises fr<span class=\"__2 _201\"></span>om sales or purchases in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs222\">currencies o<span class=\"__2 _201\"></span>ther than the respective functional curr<span class=\"__2 _201\"></span>ency<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs223\">The Group r<span class=\"__2 _201\"></span>eports its consolidated r<span class=\"__2 _201\"></span>esults in USD, an<span class=\"__2 _201\"></span>y change in ex<span class=\"__2 _201\"></span>change rates between its operating </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs224\">subsidiaries\u2019 functional currencies and the USD aff<span class=\"__2 _201\"></span>ects its consolidated income stat<span class=\"__2 _201\"></span>ement and balance </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs225\">sheet when the results o<span class=\"__2 _201\"></span>f those operating subsidiaries ar<span class=\"__2 _201\"></span>e translated into USD f<span class=\"__2 _201\"></span>or reporting purposes. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs226\">Group companies ar<span class=\"__2 _201\"></span>e requir<span class=\"__2 _201\"></span>ed to manage their f<span class=\"__2 _201\"></span>oreign e<span class=\"__2 _201\"></span>xchange risk against their functional curr<span class=\"__2 _201\"></span>ency<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs227\">The Group e<span class=\"__2 _201\"></span>valuates on a continuous basis t<span class=\"__2 _201\"></span>o use cross curr<span class=\"__2 _201\"></span>ency swaps if deemed appropriat<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs228\">by management in or<span class=\"__2 _201\"></span>der to hedge the forward f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>ency risk. The group used no curr<span class=\"__2 _201\"></span>ency </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs229\">derivatives/<span class=\"__2 _201\"></span>swaps during 2025 or 2024. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22a\">A 20% strengthening or w<span class=\"__2 _201\"></span>eakening of the USD against the f<span class=\"__2 _201\"></span>ollowing currencies at the balance sheet </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22b\">dates pr<span class=\"__2 _201\"></span>esented w<span class=\"__2 _201\"></span>ould have increas<span class=\"__2 _201\"></span>ed / (decr<span class=\"__2 _201\"></span>eased) equity and profit or loss by the amounts sho<span class=\"__2 _201\"></span>wn </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22c\">below<span class=\"__2 _201\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22d\">The Group<span class=\"__2 _201\"></span>\u2019s assessment of what a r<span class=\"__2 _201\"></span>easonable potential change in f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>encies that it is currently </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22e\">expos<span class=\"__2 _201\"></span>ed to have been changed as a r<span class=\"__2 _201\"></span>esult of the changes observed in the world financial markets. This </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs22f\">hypothetic<span class=\"__2 _201\"></span>al analysis assumes that all other variables, including inter<span class=\"__2 _201\"></span>est rates and commodity prices, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs230\">remain constant.<span class=\"__2 _21f\"> </span></div><div class=\"gs231\"><table class=\"s w1fa h71\" id=\"_7180d242-ce21-4f70-9918-fd4e9b40ad69\"><tr><td class=\"c_1 n x13a yec2 w48 h72\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x5c1 yec3 w10c h73\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x5c2 yec3 w10c h73\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec4 w1fb h74\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs NOK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c3 yec4 w1ef h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c4 yec4 w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c5 yec4 w17f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yec4 w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec5 w1fd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c7 yec5 w63 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6,858)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c8 yec5 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,288<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5c9 yec5 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ca yec5 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec6 w1fe h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cb yec6 w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5cc yec6 w1ff h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cd yec6 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ce yec6 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec7 w200 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cf yec7 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(61)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d0 yec7 w10a h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">91<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5d1 yec7 w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(115)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39c yec7 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">172<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec8 w201 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yec8 w86 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6,917)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d3 yec8 w1a5 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,375<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d4 yec8 w202 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(105)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d5 yec8 w203 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">156<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 hc_2 yec9 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs TND<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5d6 yeca w1ef h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d7 yeca w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d8 yeca w17f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d9 yeca w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecb w1fd h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5da yecb w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">454<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5db yecb w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(680)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5dc yecb w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">543<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5dd yecb w204 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(814)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecc w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5de yecc w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">452<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5df yecc w204 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(679)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e0 yecc w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">190<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x291 yecc w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(285)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecd w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e1 yecd w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,883)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e2 yecd w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,825<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5e3 yecd w9f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,338)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e4 yecd w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,007<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yece w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yece w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,977)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e5 yece w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,466<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e6 yece w88 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,605)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e7 yece w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,908<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecf w205 h75\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs EUR<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e8 yecf w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e9 yecf w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ea yecf w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5eb yecf w206 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yed0 ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5ec yed1 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(206)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ed yed1 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">309<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ee yed1 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ef yed1 w1ff h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(5)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed2 w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cb yed2 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5cc yed2 w1ff h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(7)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cd yed2 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ce yed2 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed3 w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cf yed3 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(51)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d0 yed3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">77<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f0 yed3 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(45)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f1 yed3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">67<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed4 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f2 yed4 w207 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f3 yed4 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">379<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f4 yed4 w209 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(42)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f5 yed4 w27 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">62<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 hc_2 yed5 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs GBP<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5d6 yed6 w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d7 yed6 w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d8 yed6 w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d9 yed6 w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yed7 ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5f6 yed8 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,340)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f7 yed8 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6,510<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f8 yed8 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f9 yed8 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(29)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed9 w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fa yed9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">57<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5fb yed9 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(85)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fc yed9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">73<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5fd yed9 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(109)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yeda w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fe yeda w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(422)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ff yeda w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">633<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x600 yeda w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x601 yeda w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">378<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedb w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yedb w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,705)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e5 yedb w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,058<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x602 yedb w207 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(160)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x603 yedb w203 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedc w20a h75\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs CF<span class=\"__2 _201\"></span>A<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x604 yedc w17f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x605 yedc w1fc h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x606 yedc w1ef h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x607 yedc w206 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yedd ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x608 yede w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,109<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x609 yede w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,664)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60a yede w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">310<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60b yede w1f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(465)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedf w1fe h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60c yedf w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,058<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60d yedf w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,587)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60e yedf w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,652<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60f yedf w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,478)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yee0 w200 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x610 yee0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x611 yee0 w1ff h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x612 yee0 w9f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,207)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x430 yee0 w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,811<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x613 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,168<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d3 ycf3 w88 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x614 ycf3 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">755<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x615 ycf3 w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,132)<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs233\">Inter<span class=\"__2 _201\"></span>est rate risk<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs234\">The Group<span class=\"__2 _201\"></span>\u2019s exposure t<span class=\"__2 _201\"></span>o the risk of changes in market int<span class=\"__2 _201\"></span>erest rat<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>es primarily to the Group<span class=\"__2 _201\"></span>\u2019s loans </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs235\">and borro<span class=\"__2 _201\"></span>wings and cash balances.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs236\">The follo<span class=\"__2 _201\"></span>wing table demonstrates the sensitivity of finance r<span class=\"__2 _201\"></span>evenue and finance costs to a r<span class=\"__2 _201\"></span>easonably </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs237\">possible change in inter<span class=\"__2 _201\"></span>est rates, with all other v<span class=\"__2 _201\"></span>ariables held constant, of the Group\u2019s pr<span class=\"__2 _201\"></span>ofit befor<span class=\"__2 _201\"></span>e tax </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs238\">through the impact on fix<span class=\"__2 _201\"></span>ed rat<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t-t<span class=\"__2 _201\"></span>erm deposits and applicable floating rat<span class=\"__2 _201\"></span>e bank loans.<span class=\"__2 _21f\"> </span></div><div class=\"gs239\"><table class=\"s w1df h76\" id=\"_7017e312-1dcf-4fa5-ae09-6ffd38058079\"><tr><td class=\"c_1 n x13a yee1 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x616 yee2 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x617 yee2 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x618 yee3 w20b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">+100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x619 yee3 w20c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">-100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61a yee3 w20d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">+100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61b yee3 w20e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">-100bps<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yea0 w20f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings (Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61c yea0 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,500)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61d yea0 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,500<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x61e yea0 w28 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,500)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61f yea0 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,500<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yee4 w210 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash equivalents<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x620 yee4 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">136<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x621 yee4 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(136)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x622 yee4 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x623 yee4 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x624 ycf3 w211 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(1,364)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x625 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,364<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x626 ycf3 w211 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(1,484)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x627 ycf3 w212 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,484<span class=\"__2 _21f\"> </span></div></td></tr></table></div>Credit risk<span class=\"__2 _21f\"> </span>The Group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk that arises fr<span class=\"__2 _201\"></span>om cash and cash equivalents, deriv<span class=\"__2 _201\"></span>ative financial instruments and deposits with banks and financial institutions, as well as cr<span class=\"__2 _201\"></span>edit exposur<span class=\"__2 _201\"></span>es to customer<span class=\"__2 _201\"></span>s, including outstanding receiv<span class=\"__2 _201\"></span>ables and committed transactions. For banks and financial institutions, only independently r<span class=\"__2 _201\"></span>ated parties with a minimum rating of \u201c<span class=\"__2 _201\"></span>A<span class=\"__2 _204\"></span>\u201d are accepted. An<span class=\"__2 _201\"></span>y change of financial institutions (ex<span class=\"__2 _201\"></span>cept minor issues) ar<span class=\"__2 _201\"></span>e approv<span class=\"__2 _201\"></span>ed by the Group CFO<span class=\"__2 _204\"></span>. The Company may engage with count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ties of a low<span class=\"__2 _201\"></span>er rating, for commer<span class=\"__2 _201\"></span>cial reas<span class=\"__2 _201\"></span>on, or by taking lower exposur<span class=\"__2 _201\"></span>es in such counterparties to mitigate the risk<span class=\"__2 _201\"></span>s following necessary approv<span class=\"__2 _201\"></span>als.<span class=\"__2 _21f\"> </span>If the Group<span class=\"__2 _201\"></span>\u2019s customers ar<span class=\"__2 _201\"></span>e independently rated, these r<span class=\"__2 _201\"></span>atings are used. Otherwise<span class=\"__2 _201\"></span>, if there is no independent rating, risk contr<span class=\"__2 _201\"></span>ol in the operating units assesses the cr<span class=\"__2 _201\"></span>edit quality of the customer<span class=\"__2 _201\"></span>, taking into account its financial position, past e<span class=\"__2 _201\"></span>xperience and other factor<span class=\"__2 _201\"></span>s. The utilisation of credit limits is regularly monit<span class=\"__2 _201\"></span>ored and k<span class=\"__2 _201\"></span>ept within appro<span class=\"__2 _201\"></span>ved budgets<span class=\"__2 _21f\"> </span>Liquidity risk<span class=\"__2 _21f\"> </span>Liquidity risk is the risk that the Group will not be able t<span class=\"__2 _201\"></span>o meet its obligations as they fall due<span class=\"__2 _201\"></span>. Prudent liquidity risk management includes maintaining sufficient cash and marketable s<span class=\"__2 _201\"></span>ecurities, the availability of funding fr<span class=\"__2 _201\"></span>om an adequate amount of committed cr<span class=\"__2 _201\"></span>edit facilities and the ability to close out mark<span class=\"__2 _201\"></span>et positions.<span class=\"__2 _21f\"> </span>The table below summarises the maturity pr<span class=\"__2 _201\"></span>ofile of the Group<span class=\"__2 _201\"></span>\u2019s financial liabilities at 31 December based on contractual undiscount<span class=\"__2 _201\"></span>ed payments.<span class=\"__2 _21f\"> </span><table class=\"s w213 h77\" id=\"_fc07cdbc-4856-4a86-8797-89de59f3c6bd\"><tr><td class=\"t_2 m0_2 x150 h2_2 yee5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x628 h2_2 yee6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Less than 1 </td><td class=\"t_2 m0_2 x629 h2_2 yee6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Between 2 </td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yee7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62a yee8 w214 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">On demand<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x62b h2_2 yee9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">year<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x29e yee8 w215 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62c yee8 w216 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Over 5 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62d yee8 w11b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeea ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings </td><td class=\"c_1 n x62e yeeb w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x62f yeeb w15 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x630 yeeb w6b h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x631 yeeb w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x632 yeec w19f h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeed ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 x13a yd89 w217 h78\"><div class=\"t_2 m0_2 x118 h2_2 yeee ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62e yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x62f yeef w15 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x633 yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x634 yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x635 yef0 w1a8 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w218 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x636 yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x637 yd8a w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x638 yd8a w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,341<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x639 yd8a w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,866<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc yef1 w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,207<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w21a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Corporation tax liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63a yd8b w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63b yd8b w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,568<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63c yd8b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x197 yd8b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5e7 yef2 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,568<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63d ycf3 w1f9 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63e yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">67,155<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63f yd8c w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">137,341<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x640 yd8c w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">12,866<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x641 yd8c w21b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">217,362<span class=\"__2 gs37\"> </span></div></td></tr></table><table class=\"s w213 h77\" id=\"_e48d17b9-3032-4a5b-a9ce-fa5bd564b43c\"><tr><td class=\"t_2 m0_2 x150 h2_2 yef3 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x628 h2_2 yef4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Less than 1 </td><td class=\"t_2 m0_2 x629 h2_2 yef4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Between 2 </td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yef5 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62a yef6 w214 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">On demand<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x62b h2_2 yef7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">year<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x29e yef6 w215 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62c yef6 w216 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Over 5 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62d yef6 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yef8 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings </td><td class=\"c_1 n x62e yeeb w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x642 yeeb w5f h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x643 yeeb w6b h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x644 yeeb w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x645 yef9 w19f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yefa ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 x13a yd3e w217 h43\"><div class=\"t_2 m0_2 x118 h2_2 yd7e ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62e yeef w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x646 yeef w15 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x647 yeef w93 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x648 yeef w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x649 yefb w219 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w218 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x636 yd3f w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x637 yd3f w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x638 yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x639 yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,732<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc yefc w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,939<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w21a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Corporation tax liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63a yd40 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64a yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,537<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64b yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64c yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64d yefd w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,537<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63d ycf3 w1f9 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63e yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">53,974<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63f yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">161,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64e yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">14,732<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64f yd41 w21b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">229,913<span class=\"__2 gs37\"> </span></div></td></tr></table>Management considers that the Gr<span class=\"__2 _201\"></span>oup has adequate current ass<span class=\"__2 _201\"></span>ets and for<span class=\"__2 _201\"></span>ecast cash fr<span class=\"__2 _201\"></span>om operations to manage liquidity risks arising fr<span class=\"__2 _201\"></span>om current and non-current liabilities.<span class=\"__2 _21f\"> </span>As of 31 December 2025, the Gr<span class=\"__2 _201\"></span>oup\u2019s total debt was USD 147.3 million and oil r<span class=\"__2 _201\"></span>evenue advances was USD 25 million. The Group clos<span class=\"__2 _201\"></span>ed the year with a cash position of USD 77 million. Although the Company is w<span class=\"__2 _201\"></span>ell funded to undertake upcoming work pr<span class=\"__2 _201\"></span>ogrammes, there is a risk that additional funding may be r<span class=\"__2 _201\"></span>equired to conclude such activities<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "Note 2.4.5. <span class=\"__2 _f0_1\"> </span>Financial instruments<span class=\"__2 _21f\"> </span>Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.5.2. <span class=\"__2 _f4_1\"> </span>Financial assets Financial ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised initially at fair value<span class=\"__2 _201\"></span>, normally being the transaction price. In the c<span class=\"__2 _201\"></span>ase of financial assets not at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit or loss, dir<span class=\"__2 _201\"></span>ectly attributable transaction costs are also included. The subsequent measur<span class=\"__2 _201\"></span>ement of financial assets depends on their classification, as s<span class=\"__2 _201\"></span>et out below<span class=\"__2 _201\"></span>. The gr<span class=\"__2 _201\"></span>oup derecognises financial ass<span class=\"__2 _201\"></span>ets when the contractual rights to the cash flo<span class=\"__2 _201\"></span>ws expire or the financial asset is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o a third part<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. This includes the der<span class=\"__2 _201\"></span>ecognition of receiv<span class=\"__2 _201\"></span>ables for which discounting arrangements ar<span class=\"__2 _201\"></span>e enter<span class=\"__2 _201\"></span>ed into. The classific<span class=\"__2 _201\"></span>ation depends on the business model for managing the financial assets and the contractual c<span class=\"__2 _201\"></span>ash flow characteristics o<span class=\"__2 _201\"></span>f the financial asset. Financial ass<span class=\"__2 _201\"></span>ets measured at amortised cost Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost when they ar<span class=\"__2 _201\"></span>e held in a business model the objective of which is t<span class=\"__2 _201\"></span>o collect contractual cash flows and the contractual c<span class=\"__2 _201\"></span>ash flows repr<span class=\"__2 _201\"></span>esent solely payments o<span class=\"__2 _201\"></span>f principal and interest. Such assets ar<span class=\"__2 _201\"></span>e carried at amortised cost using the effectiv<span class=\"__2 _201\"></span>e inter<span class=\"__2 _201\"></span>est method if the time value of money is signific<span class=\"__2 _201\"></span>ant<span class=\"__2 _202\"></span>. Gains and losses ar<span class=\"__2 _201\"></span>e recognised in pr<span class=\"__2 _201\"></span>ofit or loss when the assets ar<span class=\"__2 _201\"></span>e derecognised or impair<span class=\"__2 _201\"></span>ed and when inter<span class=\"__2 _201\"></span>est is recognis<span class=\"__2 _201\"></span>ed using the effective inter<span class=\"__2 _201\"></span>est method. This category of financial assets includes trade and o<span class=\"__2 _201\"></span>ther receivables.<span class=\"__2 _21f\"> </span>Financial ass<span class=\"__2 _201\"></span>ets measured at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss when the asset does no<span class=\"__2 _201\"></span>t meet the criteria t<span class=\"__2 _201\"></span>o be measured at amortised cost or fair value thr<span class=\"__2 _201\"></span>ough other compr<span class=\"__2 _201\"></span>ehensive income. Such assets ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognised in the income statement. Derivatives and list<span class=\"__2 _201\"></span>ed equity investments, other than those designat<span class=\"__2 _201\"></span>ed as effective hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _201\"></span>.  Dividends on listed equity investments ar<span class=\"__2 _201\"></span>e recognised as other income in the statement o<span class=\"__2 _201\"></span>f profit or loss when the right of pa<span class=\"__2 _201\"></span>yment has been established<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Cash equivalents Cash equivalents ar<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t<span class=\"__2 _201\"></span>-term highly liquid investments that ar<span class=\"__2 _201\"></span>e readily conv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>tible to known amounts of cash, ar<span class=\"__2 _201\"></span>e subject to insignificant risk o<span class=\"__2 _201\"></span>f changes in value and generally have a maturity of thr<span class=\"__2 _201\"></span>ee months or less from the dat<span class=\"__2 _201\"></span>e of acquisition. Cash equivalents ar<span class=\"__2 _201\"></span>e classified as financial assets measured at amortised cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Impairment of financial assets measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost The group ass<span class=\"__2 _201\"></span>esses on a forward-looking basis the expect<span class=\"__2 _201\"></span>ed credit losses ass<span class=\"__2 _201\"></span>ociated with financial assets classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost at each balance sheet date<span class=\"__2 _201\"></span>. Expected cr<span class=\"__2 _201\"></span>edit losses are measur<span class=\"__2 _201\"></span>ed based on the maximum contractual period o<span class=\"__2 _201\"></span>ver which the group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk<span class=\"__2 _202\"></span>. Since this is typically less than 12 months there is no signific<span class=\"__2 _201\"></span>ant differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the measur<span class=\"__2 _201\"></span>ement of 12-month and lif<span class=\"__2 _201\"></span>etime expected cr<span class=\"__2 _201\"></span>edit losses for the gr<span class=\"__2 _201\"></span>oup\u2019s in-scope financial ass<span class=\"__2 _201\"></span>ets. The measurement o<span class=\"__2 _201\"></span>f expected cr<span class=\"__2 _201\"></span>edit losses is a function of the pr<span class=\"__2 _201\"></span>obabilit<span class=\"__2 _202\"></span>y of default, loss given def<span class=\"__2 _201\"></span>ault and exposur<span class=\"__2 _201\"></span>e at default. The expected cr<span class=\"__2 _201\"></span>edit loss is estimated as the diff<span class=\"__2 _201\"></span>erence between the asset\u2019s c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount and the pres<span class=\"__2 _201\"></span>ent value of the futur<span class=\"__2 _201\"></span>e cash flows the gr<span class=\"__2 _201\"></span>oup expects to r<span class=\"__2 _201\"></span>eceive discount<span class=\"__2 _201\"></span>ed at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _201\"></span>. The carr<span class=\"__2 _202\"></span>ying amount of the asset is adjust<span class=\"__2 _201\"></span>ed, with the amount of the impairment gain or loss r<span class=\"__2 _201\"></span>ecognised in the income statement. A financial asset or gr<span class=\"__2 _201\"></span>oup of financial assets classified as measur<span class=\"__2 _201\"></span>ed at amortised cost is considered t<span class=\"__2 _201\"></span>o be credit<span class=\"__2 _201\"></span>-impaired if ther<span class=\"__2 _201\"></span>e is reas<span class=\"__2 _201\"></span>onable and suppor<span class=\"__2 _202\"></span>table evidence that one or mor<span class=\"__2 _201\"></span>e events that have a detrimental impact on the estimated futur<span class=\"__2 _201\"></span>e cash flows of the financial ass<span class=\"__2 _201\"></span>et (or gr<span class=\"__2 _201\"></span>oup of financial assets) have occurr<span class=\"__2 _201\"></span>ed. Financial assets ar<span class=\"__2 _201\"></span>e written off wher<span class=\"__2 _201\"></span>e the group has no r<span class=\"__2 _201\"></span>easonable expectation of r<span class=\"__2 _201\"></span>ecovering amounts due<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 2.4.5.3. <span class=\"__2 _f4_1\"> </span>Financial liabilities<span class=\"__2 _21f\"> </span>The measurement o<span class=\"__2 _201\"></span>f financial liabilities depends on their classification as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial liabilities that meet the definition of held f<span class=\"__2 _201\"></span>or trading ar<span class=\"__2 _201\"></span>e classified as measured at fair v<span class=\"__2 _201\"></span>alue through pr<span class=\"__2 _201\"></span>ofit or loss. Such liabilities ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognis<span class=\"__2 _201\"></span>ed in the income statement. Derivatives, other than thos<span class=\"__2 _201\"></span>e designated as effectiv<span class=\"__2 _201\"></span>e hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost Other financial liabilities, including borro<span class=\"__2 _201\"></span>wings, are initially measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, net of transaction costs. Other financial liabilities are subs<span class=\"__2 _201\"></span>equently measured at amortised cost using the effectiv<span class=\"__2 _201\"></span>e interest method, with inter<span class=\"__2 _201\"></span>est expense r<span class=\"__2 _201\"></span>ecognised on an eff<span class=\"__2 _201\"></span>ective yield basis. This category of financial liabilities includes trade and other pay<span class=\"__2 _201\"></span>ables and finance deb<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Note 2.4.5.1. <span class=\"__2 _f4_1\"> </span>Derivative financial instruments and hedge accounting The Group ent<span class=\"__2 _201\"></span>ers into deriv<span class=\"__2 _201\"></span>ative financial instruments including zero cost collar<span class=\"__2 _201\"></span>s and commodit<span class=\"__2 _202\"></span>y swaps to manage its e<span class=\"__2 _201\"></span>xposure to v<span class=\"__2 _201\"></span>olatilit<span class=\"__2 _202\"></span>y in the commodity prices realised f<span class=\"__2 _201\"></span>or a proportion of its crude oil production. All deriv<span class=\"__2 _201\"></span>ative financial instruments are initially r<span class=\"__2 _201\"></span>ecognised at fair v<span class=\"__2 _201\"></span>alue on the date a derivative contract is enter<span class=\"__2 _201\"></span>ed into and ar<span class=\"__2 _201\"></span>e subsequently r<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-measured at their f<span class=\"__2 _201\"></span>air value at each period end. Apart from thos<span class=\"__2 _201\"></span>e derivatives designated as qualifying cash flow hedging instruments, all changes in f<span class=\"__2 _201\"></span>air value ar<span class=\"__2 _201\"></span>e recor<span class=\"__2 _201\"></span>ded as financial income or expense in the year in which the<span class=\"__2 _201\"></span>y arise, o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise they ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in other comprehensiv<span class=\"__2 _201\"></span>e income. For derivativ<span class=\"__2 _201\"></span>es not designed as qualif<span class=\"__2 _202\"></span>ying for cash flo<span class=\"__2 _201\"></span>w hedging, the fair value at balance sheet dat<span class=\"__2 _201\"></span>e is based on fair v<span class=\"__2 _201\"></span>alue provided b<span class=\"__2 _201\"></span>y the counterparties with whom the trades have been enter<span class=\"__2 _201\"></span>ed into. The derivatives ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to thes<span class=\"__2 _201\"></span>e valuations include price of oil and its volatility<span class=\"__2 _201\"></span>. Fair v<span class=\"__2 _201\"></span>alue is the amount for which a financial asset, liability or instrument could be ex<span class=\"__2 _201\"></span>changed between knowledgeable and willing parties in an arm\u2019s length transaction. It is determined by r<span class=\"__2 _201\"></span>efer<span class=\"__2 _201\"></span>ence to quoted mark<span class=\"__2 _201\"></span>et prices adjusted f<span class=\"__2 _201\"></span>or estimated transaction costs that would be incurr<span class=\"__2 _201\"></span>ed in an actual transaction, or by the us<span class=\"__2 _201\"></span>e of established estimation techniques such as option pricing models and estimated dis<span class=\"__2 _201\"></span>counted values of c<span class=\"__2 _201\"></span>ash flows<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Note 2.4.5.2. <span class=\"__2 _f4_1\"> </span>Financial assets Financial ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised initially at fair value<span class=\"__2 _201\"></span>, normally being the transaction price. In the c<span class=\"__2 _201\"></span>ase of financial assets not at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit or loss, dir<span class=\"__2 _201\"></span>ectly attributable transaction costs are also included. The subsequent measur<span class=\"__2 _201\"></span>ement of financial assets depends on their classification, as s<span class=\"__2 _201\"></span>et out below<span class=\"__2 _201\"></span>. The gr<span class=\"__2 _201\"></span>oup derecognises financial ass<span class=\"__2 _201\"></span>ets when the contractual rights to the cash flo<span class=\"__2 _201\"></span>ws expire or the financial asset is transf<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o a third part<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. This includes the der<span class=\"__2 _201\"></span>ecognition of receiv<span class=\"__2 _201\"></span>ables for which discounting arrangements ar<span class=\"__2 _201\"></span>e enter<span class=\"__2 _201\"></span>ed into. The classific<span class=\"__2 _201\"></span>ation depends on the business model for managing the financial assets and the contractual c<span class=\"__2 _201\"></span>ash flow characteristics o<span class=\"__2 _201\"></span>f the financial asset. Financial ass<span class=\"__2 _201\"></span>ets measured at amortised cost Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost when they ar<span class=\"__2 _201\"></span>e held in a business model the objective of which is t<span class=\"__2 _201\"></span>o collect contractual cash flows and the contractual c<span class=\"__2 _201\"></span>ash flows repr<span class=\"__2 _201\"></span>esent solely payments o<span class=\"__2 _201\"></span>f principal and interest. Such assets ar<span class=\"__2 _201\"></span>e carried at amortised cost using the effectiv<span class=\"__2 _201\"></span>e inter<span class=\"__2 _201\"></span>est method if the time value of money is signific<span class=\"__2 _201\"></span>ant<span class=\"__2 _202\"></span>. Gains and losses ar<span class=\"__2 _201\"></span>e recognised in pr<span class=\"__2 _201\"></span>ofit or loss when the assets ar<span class=\"__2 _201\"></span>e derecognised or impair<span class=\"__2 _201\"></span>ed and when inter<span class=\"__2 _201\"></span>est is recognis<span class=\"__2 _201\"></span>ed using the effective inter<span class=\"__2 _201\"></span>est method. This category of financial assets includes trade and o<span class=\"__2 _201\"></span>ther receivables.<span class=\"__2 _21f\"> </span>Financial ass<span class=\"__2 _201\"></span>ets measured at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss when the asset does no<span class=\"__2 _201\"></span>t meet the criteria t<span class=\"__2 _201\"></span>o be measured at amortised cost or fair value thr<span class=\"__2 _201\"></span>ough other compr<span class=\"__2 _201\"></span>ehensive income. Such assets ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognised in the income statement. Derivatives and list<span class=\"__2 _201\"></span>ed equity investments, other than those designat<span class=\"__2 _201\"></span>ed as effective hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _201\"></span>.  Dividends on listed equity investments ar<span class=\"__2 _201\"></span>e recognised as other income in the statement o<span class=\"__2 _201\"></span>f profit or loss when the right of pa<span class=\"__2 _201\"></span>yment has been established<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Cash equivalents Cash equivalents ar<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t<span class=\"__2 _201\"></span>-term highly liquid investments that ar<span class=\"__2 _201\"></span>e readily conv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>tible to known amounts of cash, ar<span class=\"__2 _201\"></span>e subject to insignificant risk o<span class=\"__2 _201\"></span>f changes in value and generally have a maturity of thr<span class=\"__2 _201\"></span>ee months or less from the dat<span class=\"__2 _201\"></span>e of acquisition. Cash equivalents ar<span class=\"__2 _201\"></span>e classified as financial assets measured at amortised cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Impairment of financial assets measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost The group ass<span class=\"__2 _201\"></span>esses on a forward-looking basis the expect<span class=\"__2 _201\"></span>ed credit losses ass<span class=\"__2 _201\"></span>ociated with financial assets classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost at each balance sheet date<span class=\"__2 _201\"></span>. Expected cr<span class=\"__2 _201\"></span>edit losses are measur<span class=\"__2 _201\"></span>ed based on the maximum contractual period o<span class=\"__2 _201\"></span>ver which the group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk<span class=\"__2 _202\"></span>. Since this is typically less than 12 months there is no signific<span class=\"__2 _201\"></span>ant differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the measur<span class=\"__2 _201\"></span>ement of 12-month and lif<span class=\"__2 _201\"></span>etime expected cr<span class=\"__2 _201\"></span>edit losses for the gr<span class=\"__2 _201\"></span>oup\u2019s in-scope financial ass<span class=\"__2 _201\"></span>ets. The measurement o<span class=\"__2 _201\"></span>f expected cr<span class=\"__2 _201\"></span>edit losses is a function of the pr<span class=\"__2 _201\"></span>obabilit<span class=\"__2 _202\"></span>y of default, loss given def<span class=\"__2 _201\"></span>ault and exposur<span class=\"__2 _201\"></span>e at default. The expected cr<span class=\"__2 _201\"></span>edit loss is estimated as the diff<span class=\"__2 _201\"></span>erence between the asset\u2019s c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount and the pres<span class=\"__2 _201\"></span>ent value of the futur<span class=\"__2 _201\"></span>e cash flows the gr<span class=\"__2 _201\"></span>oup expects to r<span class=\"__2 _201\"></span>eceive discount<span class=\"__2 _201\"></span>ed at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _201\"></span>. The carr<span class=\"__2 _202\"></span>ying amount of the asset is adjust<span class=\"__2 _201\"></span>ed, with the amount of the impairment gain or loss r<span class=\"__2 _201\"></span>ecognised in the income statement. A financial asset or gr<span class=\"__2 _201\"></span>oup of financial assets classified as measur<span class=\"__2 _201\"></span>ed at amortised cost is considered t<span class=\"__2 _201\"></span>o be credit<span class=\"__2 _201\"></span>-impaired if ther<span class=\"__2 _201\"></span>e is reas<span class=\"__2 _201\"></span>onable and suppor<span class=\"__2 _202\"></span>table evidence that one or mor<span class=\"__2 _201\"></span>e events that have a detrimental impact on the estimated futur<span class=\"__2 _201\"></span>e cash flows of the financial ass<span class=\"__2 _201\"></span>et (or gr<span class=\"__2 _201\"></span>oup of financial assets) have occurr<span class=\"__2 _201\"></span>ed. Financial assets ar<span class=\"__2 _201\"></span>e written off wher<span class=\"__2 _201\"></span>e the group has no r<span class=\"__2 _201\"></span>easonable expectation of r<span class=\"__2 _201\"></span>ecovering amounts due<span class=\"__2 _21f\"> </span>Financial ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span>Assets carried at amortised cost<span class=\"__2 _21f\"> </span>If there is objectiv<span class=\"__2 _201\"></span>e evidence that an impairment loss on assets carried at amortised cost has been incurred, the amount o<span class=\"__2 _201\"></span>f the loss is measured as the diff<span class=\"__2 _201\"></span>erence between the assets\u2019 carrying amount and the pres<span class=\"__2 _201\"></span>ent value of estimated futur<span class=\"__2 _201\"></span>e cash flows (<span class=\"__2 _201\"></span>ex<span class=\"__2 _201\"></span>cluding future e<span class=\"__2 _201\"></span>xpected credit loss<span class=\"__2 _201\"></span>es that have not been incurred) dis<span class=\"__2 _201\"></span>counted at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate (i.<span class=\"__2 _201\"></span>e. the eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate comput<span class=\"__2 _201\"></span>ed at initial recognition). The c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount of the asset is r<span class=\"__2 _201\"></span>educed through use of an allowance account. The amount of the loss shall be r<span class=\"__2 _201\"></span>ecognised in the income statement.<span class=\"__2 _21f\"> </span>If<span class=\"__2 _201\"></span>, in a subsequent period, the amount of the impairment loss decr<span class=\"__2 _201\"></span>eases and the decreas<span class=\"__2 _201\"></span>e can be relat<span class=\"__2 _201\"></span>ed objectively to an ev<span class=\"__2 _201\"></span>ent occurring af<span class=\"__2 _202\"></span>ter the impairment was r<span class=\"__2 _201\"></span>ecognised, the pre<span class=\"__2 _201\"></span>viously recognised impairment loss is re<span class=\"__2 _201\"></span>versed, t<span class=\"__2 _201\"></span>o the extent that the carrying value of the asset does not e<span class=\"__2 _201\"></span>xceed its amortised cost at the rev<span class=\"__2 _201\"></span>ersal date<span class=\"__2 _201\"></span>, any subsequent r<span class=\"__2 _201\"></span>eversal of an impairment loss is r<span class=\"__2 _201\"></span>ecognised in the income statement<span class=\"__2 _21f\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Financial ass<span class=\"__2 _201\"></span>ets measured at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss when the asset does no<span class=\"__2 _201\"></span>t meet the criteria t<span class=\"__2 _201\"></span>o be measured at amortised cost or fair value thr<span class=\"__2 _201\"></span>ough other compr<span class=\"__2 _201\"></span>ehensive income. Such assets ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognised in the income statement. Derivatives and list<span class=\"__2 _201\"></span>ed equity investments, other than those designat<span class=\"__2 _201\"></span>ed as effective hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _201\"></span>.  Dividends on listed equity investments ar<span class=\"__2 _201\"></span>e recognised as other income in the statement o<span class=\"__2 _201\"></span>f profit or loss when the right of pa<span class=\"__2 _201\"></span>yment has been established<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial liabilities that meet the definition of held f<span class=\"__2 _201\"></span>or trading ar<span class=\"__2 _201\"></span>e classified as measured at fair v<span class=\"__2 _201\"></span>alue through pr<span class=\"__2 _201\"></span>ofit or loss. Such liabilities ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognis<span class=\"__2 _201\"></span>ed in the income statement. Derivatives, other than thos<span class=\"__2 _201\"></span>e designated as effectiv<span class=\"__2 _201\"></span>e hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Financial ass<span class=\"__2 _201\"></span>ets measured at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial ass<span class=\"__2 _201\"></span>ets are classified as measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss when the asset does no<span class=\"__2 _201\"></span>t meet the criteria t<span class=\"__2 _201\"></span>o be measured at amortised cost or fair value thr<span class=\"__2 _201\"></span>ough other compr<span class=\"__2 _201\"></span>ehensive income. Such assets ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognised in the income statement. Derivatives and list<span class=\"__2 _201\"></span>ed equity investments, other than those designat<span class=\"__2 _201\"></span>ed as effective hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _201\"></span>.  Dividends on listed equity investments ar<span class=\"__2 _201\"></span>e recognised as other income in the statement o<span class=\"__2 _201\"></span>f profit or loss when the right of pa<span class=\"__2 _201\"></span>yment has been established<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial liabilities that meet the definition of held f<span class=\"__2 _201\"></span>or trading ar<span class=\"__2 _201\"></span>e classified as measured at fair v<span class=\"__2 _201\"></span>alue through pr<span class=\"__2 _201\"></span>ofit or loss. Such liabilities ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognis<span class=\"__2 _201\"></span>ed in the income statement. Derivatives, other than thos<span class=\"__2 _201\"></span>e designated as effectiv<span class=\"__2 _201\"></span>e hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Cash equivalents Cash equivalents ar<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t<span class=\"__2 _201\"></span>-term highly liquid investments that ar<span class=\"__2 _201\"></span>e readily conv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>tible to known amounts of cash, ar<span class=\"__2 _201\"></span>e subject to insignificant risk o<span class=\"__2 _201\"></span>f changes in value and generally have a maturity of thr<span class=\"__2 _201\"></span>ee months or less from the dat<span class=\"__2 _201\"></span>e of acquisition. Cash equivalents ar<span class=\"__2 _201\"></span>e classified as financial assets measured at amortised cost<span class=\"__2 _21f\"> </span>Note 13: <span class=\"ff1_2\">Cash and Bank Balances </span><table class=\"s wd7 h65\" id=\"_a4b859ce-22c0-47e2-8448-06dec3a6f487\"><tr><td class=\"c_1 n x13a ye6f w48 h66\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d8 ye70 w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d9 ye70 w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye71 w59 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash and cash equivalents<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4da ye71 w52 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">77,025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fc ye71 w52 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">72,868<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4db ycf4 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">77,025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4dc ycf4 w2d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">72,868<span class=\"__2 gs37\"> </span></div></td></tr></table>The majority of Panor<span class=\"__2 _201\"></span>o\u2019s cash balance was denominat<span class=\"__2 _201\"></span>ed in U<span class=\"__2 _202\"></span>SD and was held in differ<span class=\"__2 _201\"></span>ent jurisdictions including Norway<span class=\"__2 _201\"></span>, UK, Gabon, T<span class=\"__2 _204\"></span>unisia and Mauritius. Ov<span class=\"__2 _201\"></span>erdraft f<span class=\"__2 _201\"></span>acilities<span class=\"__2 _21f\"> </span>The Group had no bank o<span class=\"__2 _201\"></span>verdraft facilities as at 31 December 2025 (31 December 2024: Nil)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Cash equivalents Cash equivalents ar<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t<span class=\"__2 _201\"></span>-term highly liquid investments that ar<span class=\"__2 _201\"></span>e readily conv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>tible to known amounts of cash, ar<span class=\"__2 _201\"></span>e subject to insignificant risk o<span class=\"__2 _201\"></span>f changes in value and generally have a maturity of thr<span class=\"__2 _201\"></span>ee months or less from the dat<span class=\"__2 _201\"></span>e of acquisition. Cash equivalents ar<span class=\"__2 _201\"></span>e classified as financial assets measured at amortised cost<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Impairment of financial assets measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost The group ass<span class=\"__2 _201\"></span>esses on a forward-looking basis the expect<span class=\"__2 _201\"></span>ed credit losses ass<span class=\"__2 _201\"></span>ociated with financial assets classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost at each balance sheet date<span class=\"__2 _201\"></span>. Expected cr<span class=\"__2 _201\"></span>edit losses are measur<span class=\"__2 _201\"></span>ed based on the maximum contractual period o<span class=\"__2 _201\"></span>ver which the group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk<span class=\"__2 _202\"></span>. Since this is typically less than 12 months there is no signific<span class=\"__2 _201\"></span>ant differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the measur<span class=\"__2 _201\"></span>ement of 12-month and lif<span class=\"__2 _201\"></span>etime expected cr<span class=\"__2 _201\"></span>edit losses for the gr<span class=\"__2 _201\"></span>oup\u2019s in-scope financial ass<span class=\"__2 _201\"></span>ets. The measurement o<span class=\"__2 _201\"></span>f expected cr<span class=\"__2 _201\"></span>edit losses is a function of the pr<span class=\"__2 _201\"></span>obabilit<span class=\"__2 _202\"></span>y of default, loss given def<span class=\"__2 _201\"></span>ault and exposur<span class=\"__2 _201\"></span>e at default. The expected cr<span class=\"__2 _201\"></span>edit loss is estimated as the diff<span class=\"__2 _201\"></span>erence between the asset\u2019s c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount and the pres<span class=\"__2 _201\"></span>ent value of the futur<span class=\"__2 _201\"></span>e cash flows the gr<span class=\"__2 _201\"></span>oup expects to r<span class=\"__2 _201\"></span>eceive discount<span class=\"__2 _201\"></span>ed at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _201\"></span>. The carr<span class=\"__2 _202\"></span>ying amount of the asset is adjust<span class=\"__2 _201\"></span>ed, with the amount of the impairment gain or loss r<span class=\"__2 _201\"></span>ecognised in the income statement. A financial asset or gr<span class=\"__2 _201\"></span>oup of financial assets classified as measur<span class=\"__2 _201\"></span>ed at amortised cost is considered t<span class=\"__2 _201\"></span>o be credit<span class=\"__2 _201\"></span>-impaired if ther<span class=\"__2 _201\"></span>e is reas<span class=\"__2 _201\"></span>onable and suppor<span class=\"__2 _202\"></span>table evidence that one or mor<span class=\"__2 _201\"></span>e events that have a detrimental impact on the estimated futur<span class=\"__2 _201\"></span>e cash flows of the financial ass<span class=\"__2 _201\"></span>et (or gr<span class=\"__2 _201\"></span>oup of financial assets) have occurr<span class=\"__2 _201\"></span>ed. Financial assets ar<span class=\"__2 _201\"></span>e written off wher<span class=\"__2 _201\"></span>e the group has no r<span class=\"__2 _201\"></span>easonable expectation of r<span class=\"__2 _201\"></span>ecovering amounts due<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gsc6\">Financial ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h1_2 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc7\">Assets carried at amortised cost<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc8\">If there is objectiv<span class=\"__2 _201\"></span>e evidence that an impairment loss on assets carried at amortised cost has been </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsc9\">incurred, the amount o<span class=\"__2 _201\"></span>f the loss is measured as the diff<span class=\"__2 _201\"></span>erence between the assets\u2019 carrying amount and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsca\">the pres<span class=\"__2 _201\"></span>ent value of estimated futur<span class=\"__2 _201\"></span>e cash flows (<span class=\"__2 _201\"></span>ex<span class=\"__2 _201\"></span>cluding future e<span class=\"__2 _201\"></span>xpected credit loss<span class=\"__2 _201\"></span>es that have not </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gscb\">been incurred) dis<span class=\"__2 _201\"></span>counted at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate (i.<span class=\"__2 _201\"></span>e. the eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gscc\">rate comput<span class=\"__2 _201\"></span>ed at initial recognition). The c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount of the asset is r<span class=\"__2 _201\"></span>educed through use of an </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gscd\">allowance account. The amount of the loss shall be r<span class=\"__2 _201\"></span>ecognised in the income statement.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsce\">If<span class=\"__2 _201\"></span>, in a subsequent period, the amount of the impairment loss decr<span class=\"__2 _201\"></span>eases and the decreas<span class=\"__2 _201\"></span>e can be </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gscf\">relat<span class=\"__2 _201\"></span>ed objectively to an ev<span class=\"__2 _201\"></span>ent occurring af<span class=\"__2 _202\"></span>ter the impairment was r<span class=\"__2 _201\"></span>ecognised, the pre<span class=\"__2 _201\"></span>viously recognised </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd0\">impairment loss is re<span class=\"__2 _201\"></span>versed, t<span class=\"__2 _201\"></span>o the extent that the carrying value of the asset does not e<span class=\"__2 _201\"></span>xceed its </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd1\">amortised cost at the rev<span class=\"__2 _201\"></span>ersal date<span class=\"__2 _201\"></span>, any subsequent r<span class=\"__2 _201\"></span>eversal of an impairment loss is r<span class=\"__2 _201\"></span>ecognised in the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsd2\">income statement<span class=\"__2 _21f\"> </span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Impairment of financial assets measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost The group ass<span class=\"__2 _201\"></span>esses on a forward-looking basis the expect<span class=\"__2 _201\"></span>ed credit losses ass<span class=\"__2 _201\"></span>ociated with financial assets classified as measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost at each balance sheet date<span class=\"__2 _201\"></span>. Expected cr<span class=\"__2 _201\"></span>edit losses are measur<span class=\"__2 _201\"></span>ed based on the maximum contractual period o<span class=\"__2 _201\"></span>ver which the group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk<span class=\"__2 _202\"></span>. Since this is typically less than 12 months there is no signific<span class=\"__2 _201\"></span>ant differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the measur<span class=\"__2 _201\"></span>ement of 12-month and lif<span class=\"__2 _201\"></span>etime expected cr<span class=\"__2 _201\"></span>edit losses for the gr<span class=\"__2 _201\"></span>oup\u2019s in-scope financial ass<span class=\"__2 _201\"></span>ets. The measurement o<span class=\"__2 _201\"></span>f expected cr<span class=\"__2 _201\"></span>edit losses is a function of the pr<span class=\"__2 _201\"></span>obabilit<span class=\"__2 _202\"></span>y of default, loss given def<span class=\"__2 _201\"></span>ault and exposur<span class=\"__2 _201\"></span>e at default. The expected cr<span class=\"__2 _201\"></span>edit loss is estimated as the diff<span class=\"__2 _201\"></span>erence between the asset\u2019s c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount and the pres<span class=\"__2 _201\"></span>ent value of the futur<span class=\"__2 _201\"></span>e cash flows the gr<span class=\"__2 _201\"></span>oup expects to r<span class=\"__2 _201\"></span>eceive discount<span class=\"__2 _201\"></span>ed at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _201\"></span>. The carr<span class=\"__2 _202\"></span>ying amount of the asset is adjust<span class=\"__2 _201\"></span>ed, with the amount of the impairment gain or loss r<span class=\"__2 _201\"></span>ecognised in the income statement. A financial asset or gr<span class=\"__2 _201\"></span>oup of financial assets classified as measur<span class=\"__2 _201\"></span>ed at amortised cost is considered t<span class=\"__2 _201\"></span>o be credit<span class=\"__2 _201\"></span>-impaired if ther<span class=\"__2 _201\"></span>e is reas<span class=\"__2 _201\"></span>onable and suppor<span class=\"__2 _202\"></span>table evidence that one or mor<span class=\"__2 _201\"></span>e events that have a detrimental impact on the estimated futur<span class=\"__2 _201\"></span>e cash flows of the financial ass<span class=\"__2 _201\"></span>et (or gr<span class=\"__2 _201\"></span>oup of financial assets) have occurr<span class=\"__2 _201\"></span>ed. Financial assets ar<span class=\"__2 _201\"></span>e written off wher<span class=\"__2 _201\"></span>e the group has no r<span class=\"__2 _201\"></span>easonable expectation of r<span class=\"__2 _201\"></span>ecovering amounts due<span class=\"__2 _21f\"> </span>Financial ass<span class=\"__2 _201\"></span>ets<span class=\"__2 _21f\"> </span>Assets carried at amortised cost<span class=\"__2 _21f\"> </span>If there is objectiv<span class=\"__2 _201\"></span>e evidence that an impairment loss on assets carried at amortised cost has been incurred, the amount o<span class=\"__2 _201\"></span>f the loss is measured as the diff<span class=\"__2 _201\"></span>erence between the assets\u2019 carrying amount and the pres<span class=\"__2 _201\"></span>ent value of estimated futur<span class=\"__2 _201\"></span>e cash flows (<span class=\"__2 _201\"></span>ex<span class=\"__2 _201\"></span>cluding future e<span class=\"__2 _201\"></span>xpected credit loss<span class=\"__2 _201\"></span>es that have not been incurred) dis<span class=\"__2 _201\"></span>counted at the financial asset\u2019s original eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate (i.<span class=\"__2 _201\"></span>e. the eff<span class=\"__2 _201\"></span>ective inter<span class=\"__2 _201\"></span>est rate comput<span class=\"__2 _201\"></span>ed at initial recognition). The c<span class=\"__2 _201\"></span>arr<span class=\"__2 _202\"></span>ying amount of the asset is r<span class=\"__2 _201\"></span>educed through use of an allowance account. The amount of the loss shall be r<span class=\"__2 _201\"></span>ecognised in the income statement.<span class=\"__2 _21f\"> </span>If<span class=\"__2 _201\"></span>, in a subsequent period, the amount of the impairment loss decr<span class=\"__2 _201\"></span>eases and the decreas<span class=\"__2 _201\"></span>e can be relat<span class=\"__2 _201\"></span>ed objectively to an ev<span class=\"__2 _201\"></span>ent occurring af<span class=\"__2 _202\"></span>ter the impairment was r<span class=\"__2 _201\"></span>ecognised, the pre<span class=\"__2 _201\"></span>viously recognised impairment loss is re<span class=\"__2 _201\"></span>versed, t<span class=\"__2 _201\"></span>o the extent that the carrying value of the asset does not e<span class=\"__2 _201\"></span>xceed its amortised cost at the rev<span class=\"__2 _201\"></span>ersal date<span class=\"__2 _201\"></span>, any subsequent r<span class=\"__2 _201\"></span>eversal of an impairment loss is r<span class=\"__2 _201\"></span>ecognised in the income statement<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Note 2.4.5.3. <span class=\"__2 _f4_1\"> </span>Financial liabilities<span class=\"__2 _21f\"> </span>The measurement o<span class=\"__2 _201\"></span>f financial liabilities depends on their classification as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at fair value thr<span class=\"__2 _201\"></span>ough profit or loss Financial liabilities that meet the definition of held f<span class=\"__2 _201\"></span>or trading ar<span class=\"__2 _201\"></span>e classified as measured at fair v<span class=\"__2 _201\"></span>alue through pr<span class=\"__2 _201\"></span>ofit or loss. Such liabilities ar<span class=\"__2 _201\"></span>e carried on the balance sheet at fair value with gains or loss<span class=\"__2 _201\"></span>es recognis<span class=\"__2 _201\"></span>ed in the income statement. Derivatives, other than thos<span class=\"__2 _201\"></span>e designated as effectiv<span class=\"__2 _201\"></span>e hedging instruments, are included in this c<span class=\"__2 _201\"></span>ategory<span class=\"__2 _21f\"> </span>Financial liabilities measur<span class=\"__2 _201\"></span>ed at amor<span class=\"__2 _202\"></span>tised cost Other financial liabilities, including borro<span class=\"__2 _201\"></span>wings, are initially measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, net of transaction costs. Other financial liabilities are subs<span class=\"__2 _201\"></span>equently measured at amortised cost using the effectiv<span class=\"__2 _201\"></span>e interest method, with inter<span class=\"__2 _201\"></span>est expense r<span class=\"__2 _201\"></span>ecognised on an eff<span class=\"__2 _201\"></span>ective yield basis. This category of financial liabilities includes trade and other pay<span class=\"__2 _201\"></span>ables and finance deb<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Note 2.4.6. <span class=\"__2 _f0_1\"> </span>Fair value measurement and hierar<span class=\"__2 _201\"></span>chy<span class=\"__2 _21f\"> </span>The Group measur<span class=\"__2 _201\"></span>es derivatives at f<span class=\"__2 _201\"></span>air value at each balance sheet date and, f<span class=\"__2 _201\"></span>or the purposes of impairment testing, us<span class=\"__2 _201\"></span>es fair value less costs of disposal t<span class=\"__2 _201\"></span>o determine the r<span class=\"__2 _201\"></span>ecoverable amount of some of its non-financial assets. Fair value is the price that w<span class=\"__2 _201\"></span>ould be received t<span class=\"__2 _201\"></span>o sell an asset or paid to tr<span class=\"__2 _201\"></span>ansfer a liability in an orderly transaction between market participants at the measur<span class=\"__2 _201\"></span>ement date. The f<span class=\"__2 _201\"></span>air value measurement is bas<span class=\"__2 _201\"></span>ed on the presump<span class=\"__2 _201\"></span>tion that the transaction to sell the ass<span class=\"__2 _201\"></span>et or transfer the liability takes place either:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In the principal market f<span class=\"__2 _201\"></span>or the asset or liability<span class=\"__2 _201\"></span>, or<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In the absence of a principal mark<span class=\"__2 _201\"></span>et, in the most advantageous market f<span class=\"__2 _201\"></span>or the asset or liability<span class=\"__2 _21f\"> </span>The principal or the most advantageous mark<span class=\"__2 _201\"></span>et must be accessible by the Group<span class=\"__2 _201\"></span>. The fair value o<span class=\"__2 _201\"></span>f an asset or a liability is measured using the assumptions that mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants would use when pricing the asset or liability<span class=\"__2 _204\"></span>, assuming that market participants act in their economic best inter<span class=\"__2 _201\"></span>est.<span class=\"__2 _21f\"> </span>A fair value measur<span class=\"__2 _201\"></span>ement of a non-financial asset tak<span class=\"__2 _201\"></span>es into account a mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipant\u2019s abilit<span class=\"__2 _202\"></span>y to generate economic benefits b<span class=\"__2 _201\"></span>y using the asset in its highest and best use or by s<span class=\"__2 _201\"></span>elling it to another market participant that would use the ass<span class=\"__2 _201\"></span>et in its highest and best use.<span class=\"__2 _21f\"> </span>The Group us<span class=\"__2 _201\"></span>es valuation techniques that ar<span class=\"__2 _201\"></span>e appropriat<span class=\"__2 _201\"></span>e in the circumstances and f<span class=\"__2 _201\"></span>or which sufficient data are a<span class=\"__2 _201\"></span>vailable to measur<span class=\"__2 _201\"></span>e fair value<span class=\"__2 _201\"></span>, maximising the use of r<span class=\"__2 _201\"></span>elevant observable inputs and minimising the use of unobs<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vable inputs. All assets and liabilities f<span class=\"__2 _201\"></span>or which fair value is measur<span class=\"__2 _201\"></span>ed or disclosed in the financial statements ar<span class=\"__2 _201\"></span>e cat<span class=\"__2 _201\"></span>egorised within the fair value hierar<span class=\"__2 _201\"></span>chy<span class=\"__2 _204\"></span>, described as follo<span class=\"__2 _201\"></span>ws, based on the lowest<span class=\"__2 _201\"></span>-level input that is significant t<span class=\"__2 _201\"></span>o the fair value measur<span class=\"__2 _201\"></span>ement as a whole: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. For assets and liabilities that ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in the financial statements on a r<span class=\"__2 _201\"></span>ecurring basis, the Group det<span class=\"__2 _201\"></span>ermines whether transfer<span class=\"__2 _201\"></span>s have occurred between lev<span class=\"__2 _201\"></span>els in the hierarchy b<span class=\"__2 _201\"></span>y reassessing cat<span class=\"__2 _201\"></span>egorisation (based on the lowest<span class=\"__2 _201\"></span>-level input that is signific<span class=\"__2 _201\"></span>ant to the fair value measur<span class=\"__2 _201\"></span>ement as a whole) at the end of each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period. For the purpose o<span class=\"__2 _201\"></span>f fair value disclosur<span class=\"__2 _201\"></span>es, the Group has det<span class=\"__2 _201\"></span>ermined classes of assets and liabilities based on the natur<span class=\"__2 _201\"></span>e, charact<span class=\"__2 _201\"></span>eristics and risks of the asset or liability and the level o<span class=\"__2 _201\"></span>f the fair value hierar<span class=\"__2 _201\"></span>chy as explained above<span class=\"__2 _21f\"> </span>Fair v<span class=\"__2 _201\"></span>alues of financial assets and liabilities The Group consider<span class=\"__2 _201\"></span>s the carr<span class=\"__2 _202\"></span>ying value of all its financial ass<span class=\"__2 _201\"></span>ets and liabilities to be materially the same as their fair value<span class=\"__2 _201\"></span>. The Group has no mat<span class=\"__2 _201\"></span>erial financial assets that ar<span class=\"__2 _201\"></span>e past due. No material financial assets ar<span class=\"__2 _201\"></span>e impaired at the balance sheet dat<span class=\"__2 _201\"></span>e. All financial assets and liabilities with the e<span class=\"__2 _201\"></span>xception o<span class=\"__2 _201\"></span>f derivatives ar<span class=\"__2 _201\"></span>e measured at amortised cost.<span class=\"__2 _21f\"> </span>Fair v<span class=\"__2 _201\"></span>alue of derivative instruments All derivatives ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed at fair value on the balance sheet with valuation changes r<span class=\"__2 _201\"></span>ecognised immediately in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>, unless the derivatives ha<span class=\"__2 _201\"></span>ve been designated as a cash flo<span class=\"__2 _201\"></span>w hedge. Fair value is the amount f<span class=\"__2 _201\"></span>or which the asset or liability could be ex<span class=\"__2 _201\"></span>changed in an arm\u2019s length transaction at the rele<span class=\"__2 _201\"></span>vant date<span class=\"__2 _201\"></span>. Where av<span class=\"__2 _201\"></span>ailable, fair v<span class=\"__2 _201\"></span>alues are determined using quo<span class=\"__2 _201\"></span>ted prices in active mark<span class=\"__2 _201\"></span>ets. T<span class=\"__2 _204\"></span>o the extent that mark<span class=\"__2 _201\"></span>et prices are not a<span class=\"__2 _201\"></span>vailable, f<span class=\"__2 _201\"></span>air values are estimat<span class=\"__2 _201\"></span>ed by ref<span class=\"__2 _201\"></span>erence t<span class=\"__2 _201\"></span>o market<span class=\"__2 _201\"></span>-based transactions or using standar<span class=\"__2 _201\"></span>d valuation techniques f<span class=\"__2 _201\"></span>or the applicable instruments and commodities involved. The Group str<span class=\"__2 _201\"></span>ategically hedges a portion of its 2P oil res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves to pr<span class=\"__2 _201\"></span>otect against a f<span class=\"__2 _201\"></span>all in oil prices and pro<span class=\"__2 _201\"></span>tect its ability to service its debt obligations and to fund operations including planned c<span class=\"__2 _201\"></span>apital expenditur<span class=\"__2 _201\"></span>e. The hedge instruments us<span class=\"__2 _201\"></span>ed include \u201czero cost collars\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed t<span class=\"__2 _201\"></span>o receiv<span class=\"__2 _201\"></span>e no less than the buy/<span class=\"__2 _201\"></span>put price, but no mor<span class=\"__2 _201\"></span>e than the sell/<span class=\"__2 _201\"></span>c<span class=\"__2 _201\"></span>all price for the hedged number of bbls) and \u201ccommodity swap\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed the contract price<span class=\"__2 _201\"></span>) contracts to pr<span class=\"__2 _201\"></span>otect the downside in \u2018D<span class=\"__2 _201\"></span>ated Brent\u2019 oil price<span class=\"__2 _201\"></span>. These hedge contracts ar<span class=\"__2 _201\"></span>e initially recognis<span class=\"__2 _201\"></span>ed at Nil fair value and then r<span class=\"__2 _201\"></span>evalued at each balance sheet date<span class=\"__2 _201\"></span>, with changes in fair value r<span class=\"__2 _201\"></span>ecognised as finance income or expens<span class=\"__2 _201\"></span>e in the Statement of Compr<span class=\"__2 _201\"></span>ehensive Income. The hedging pr<span class=\"__2 _201\"></span>ogramme continues to be clos<span class=\"__2 _201\"></span>ely monitored and adjust<span class=\"__2 _201\"></span>ed according t<span class=\"__2 _201\"></span>o the Group\u2019s risk management policies and c<span class=\"__2 _201\"></span>ashflow requir<span class=\"__2 _201\"></span>ements. The Group continues to monit<span class=\"__2 _201\"></span>or and optimise its hedging pr<span class=\"__2 _201\"></span>ogramme on an on-going basis. There wer<span class=\"__2 _201\"></span>e no outstanding commodity hedge contracts as at the respective balance sheet dat<span class=\"__2 _201\"></span>es pres<span class=\"__2 _201\"></span>ented. The fair values o<span class=\"__2 _201\"></span>f the commodit<span class=\"__2 _202\"></span>y price contracts ar<span class=\"__2 _201\"></span>e provided by the count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ty with whom the trades have been ent<span class=\"__2 _201\"></span>ered into<span class=\"__2 _201\"></span>. These consist of put and call op<span class=\"__2 _201\"></span>tions to sell/buy crude oil. The options ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to these v<span class=\"__2 _201\"></span>aluations include the price of oil, its volatility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing provides an analysis of the Gr<span class=\"__2 _201\"></span>oup\u2019s financial instruments measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, grouped into Le<span class=\"__2 _201\"></span>vels 1 to 3 based on the degr<span class=\"__2 _201\"></span>ee to which the fair v<span class=\"__2 _201\"></span>alue is observable: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. All the Group<span class=\"__2 _201\"></span>\u2019s derivatives ar<span class=\"__2 _201\"></span>e Level 2 (2024: Lev<span class=\"__2 _201\"></span>el 2). There wer<span class=\"__2 _201\"></span>e no transfer<span class=\"__2 _201\"></span>s bet<span class=\"__2 _202\"></span>ween fair v<span class=\"__2 _201\"></span>alue levels during the year<span class=\"__2 _204\"></span>. For financial instruments which are r<span class=\"__2 _201\"></span>ecognised on a r<span class=\"__2 _201\"></span>ecurring basis, the Group determines whether transf<span class=\"__2 _201\"></span>ers have occurr<span class=\"__2 _201\"></span>ed between levels by r<span class=\"__2 _201\"></span>e-assessing categorisation (bas<span class=\"__2 _201\"></span>ed on the lowest<span class=\"__2 _201\"></span>-lev<span class=\"__2 _201\"></span>el input which is significant to the fair v<span class=\"__2 _201\"></span>alue measurement as a whole) at the end of each reporting period<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "Note 2.4.6. <span class=\"__2 _f0_1\"> </span>Fair value measurement and hierar<span class=\"__2 _201\"></span>chy<span class=\"__2 _21f\"> </span>The Group measur<span class=\"__2 _201\"></span>es derivatives at f<span class=\"__2 _201\"></span>air value at each balance sheet date and, f<span class=\"__2 _201\"></span>or the purposes of impairment testing, us<span class=\"__2 _201\"></span>es fair value less costs of disposal t<span class=\"__2 _201\"></span>o determine the r<span class=\"__2 _201\"></span>ecoverable amount of some of its non-financial assets. Fair value is the price that w<span class=\"__2 _201\"></span>ould be received t<span class=\"__2 _201\"></span>o sell an asset or paid to tr<span class=\"__2 _201\"></span>ansfer a liability in an orderly transaction between market participants at the measur<span class=\"__2 _201\"></span>ement date. The f<span class=\"__2 _201\"></span>air value measurement is bas<span class=\"__2 _201\"></span>ed on the presump<span class=\"__2 _201\"></span>tion that the transaction to sell the ass<span class=\"__2 _201\"></span>et or transfer the liability takes place either:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In the principal market f<span class=\"__2 _201\"></span>or the asset or liability<span class=\"__2 _201\"></span>, or<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In the absence of a principal mark<span class=\"__2 _201\"></span>et, in the most advantageous market f<span class=\"__2 _201\"></span>or the asset or liability<span class=\"__2 _21f\"> </span>The principal or the most advantageous mark<span class=\"__2 _201\"></span>et must be accessible by the Group<span class=\"__2 _201\"></span>. The fair value o<span class=\"__2 _201\"></span>f an asset or a liability is measured using the assumptions that mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants would use when pricing the asset or liability<span class=\"__2 _204\"></span>, assuming that market participants act in their economic best inter<span class=\"__2 _201\"></span>est.<span class=\"__2 _21f\"> </span>A fair value measur<span class=\"__2 _201\"></span>ement of a non-financial asset tak<span class=\"__2 _201\"></span>es into account a mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipant\u2019s abilit<span class=\"__2 _202\"></span>y to generate economic benefits b<span class=\"__2 _201\"></span>y using the asset in its highest and best use or by s<span class=\"__2 _201\"></span>elling it to another market participant that would use the ass<span class=\"__2 _201\"></span>et in its highest and best use.<span class=\"__2 _21f\"> </span>The Group us<span class=\"__2 _201\"></span>es valuation techniques that ar<span class=\"__2 _201\"></span>e appropriat<span class=\"__2 _201\"></span>e in the circumstances and f<span class=\"__2 _201\"></span>or which sufficient data are a<span class=\"__2 _201\"></span>vailable to measur<span class=\"__2 _201\"></span>e fair value<span class=\"__2 _201\"></span>, maximising the use of r<span class=\"__2 _201\"></span>elevant observable inputs and minimising the use of unobs<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vable inputs. All assets and liabilities f<span class=\"__2 _201\"></span>or which fair value is measur<span class=\"__2 _201\"></span>ed or disclosed in the financial statements ar<span class=\"__2 _201\"></span>e cat<span class=\"__2 _201\"></span>egorised within the fair value hierar<span class=\"__2 _201\"></span>chy<span class=\"__2 _204\"></span>, described as follo<span class=\"__2 _201\"></span>ws, based on the lowest<span class=\"__2 _201\"></span>-level input that is significant t<span class=\"__2 _201\"></span>o the fair value measur<span class=\"__2 _201\"></span>ement as a whole: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. For assets and liabilities that ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed in the financial statements on a r<span class=\"__2 _201\"></span>ecurring basis, the Group det<span class=\"__2 _201\"></span>ermines whether transfer<span class=\"__2 _201\"></span>s have occurred between lev<span class=\"__2 _201\"></span>els in the hierarchy b<span class=\"__2 _201\"></span>y reassessing cat<span class=\"__2 _201\"></span>egorisation (based on the lowest<span class=\"__2 _201\"></span>-level input that is signific<span class=\"__2 _201\"></span>ant to the fair value measur<span class=\"__2 _201\"></span>ement as a whole) at the end of each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting period. For the purpose o<span class=\"__2 _201\"></span>f fair value disclosur<span class=\"__2 _201\"></span>es, the Group has det<span class=\"__2 _201\"></span>ermined classes of assets and liabilities based on the natur<span class=\"__2 _201\"></span>e, charact<span class=\"__2 _201\"></span>eristics and risks of the asset or liability and the level o<span class=\"__2 _201\"></span>f the fair value hierar<span class=\"__2 _201\"></span>chy as explained above<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Note 2.4.7. <span class=\"__2 _f0_1\"> </span>Provisions<span class=\"__2 _21f\"> </span>General<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>ovisions are r<span class=\"__2 _201\"></span>ecognised when the Gr<span class=\"__2 _201\"></span>oup has a present obligation (legal or constructive<span class=\"__2 _201\"></span>) as a result of a past event, it is pr<span class=\"__2 _201\"></span>obable that an out<span class=\"__2 _202\"></span>flow of r<span class=\"__2 _201\"></span>esources embodying economic benefits will be r<span class=\"__2 _201\"></span>equired to s<span class=\"__2 _201\"></span>ettle the obligation and a reliable estimate c<span class=\"__2 _201\"></span>an be made of the amount of the obligation. Where the Group e<span class=\"__2 _201\"></span>xpects some or all of the pr<span class=\"__2 _201\"></span>ovision to be r<span class=\"__2 _201\"></span>eimbursed, f<span class=\"__2 _201\"></span>or example under an insurance contract, the reimbur<span class=\"__2 _201\"></span>sement is recognis<span class=\"__2 _201\"></span>ed as a separate ass<span class=\"__2 _201\"></span>et but only when the reimbursement is virtually cer<span class=\"__2 _202\"></span>tain. The expense r<span class=\"__2 _201\"></span>elating to any pr<span class=\"__2 _201\"></span>ovision is recognis<span class=\"__2 _201\"></span>ed through pr<span class=\"__2 _201\"></span>ofit and loss net of any reimbur<span class=\"__2 _201\"></span>sement. If the effect of the time value o<span class=\"__2 _201\"></span>f money is material, pr<span class=\"__2 _201\"></span>ovisions are dis<span class=\"__2 _201\"></span>counted using a current pr<span class=\"__2 _201\"></span>e-tax rate that r<span class=\"__2 _201\"></span>eflects, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, the risks specific to the liability<span class=\"__2 _201\"></span>. Wher<span class=\"__2 _201\"></span>e discounting is used, the incr<span class=\"__2 _201\"></span>ease in the pro<span class=\"__2 _201\"></span>vision due to the passage of time is r<span class=\"__2 _201\"></span>ecognised as inter<span class=\"__2 _201\"></span>est expense<span class=\"__2 _201\"></span>. The pres<span class=\"__2 _201\"></span>ent obligation under onerous contracts is r<span class=\"__2 _201\"></span>ecognised as a pr<span class=\"__2 _201\"></span>ovision<span class=\"__2 _21f\"> </span>Note 2.4.8. <span class=\"__2 _f0_1\"> </span>Asset retirement obligation<span class=\"__2 _21f\"> </span>An asset r<span class=\"__2 _201\"></span>etirement liability is recognis<span class=\"__2 _201\"></span>ed when the Group has a pr<span class=\"__2 _201\"></span>esent legal or constructive obligation as a result o<span class=\"__2 _201\"></span>f past events, and it is probable that an outflow of r<span class=\"__2 _201\"></span>esour<span class=\"__2 _201\"></span>ces will be requir<span class=\"__2 _201\"></span>ed to settle the obligation, and a reliable estimat<span class=\"__2 _201\"></span>e of the amount of obligation can be made<span class=\"__2 _201\"></span>. A corresponding amount equivalent t<span class=\"__2 _201\"></span>o the obligation is also recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of the r<span class=\"__2 _201\"></span>elated production plant and equipment. The amount recognised in the estimat<span class=\"__2 _201\"></span>ed cost of asset r<span class=\"__2 _201\"></span>etirement, discount<span class=\"__2 _201\"></span>ed to its pres<span class=\"__2 _201\"></span>ent value<span class=\"__2 _201\"></span>. Changes in the estimated timing of asset r<span class=\"__2 _201\"></span>etirement or ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement cost estimates ar<span class=\"__2 _201\"></span>e dealt with prospectiv<span class=\"__2 _201\"></span>ely by recor<span class=\"__2 _201\"></span>ding an adjustment to the pr<span class=\"__2 _201\"></span>ovision, and a corresponding adjustment t<span class=\"__2 _201\"></span>o production plant and equipment. The unwinding of the dis<span class=\"__2 _201\"></span>count on the asset retir<span class=\"__2 _201\"></span>ement pro<span class=\"__2 _201\"></span>vision is included as a finance cost<span class=\"__2 _21f\"> </span>Note 14: <span class=\"ff1_2\">Ass<span class=\"__2 _201\"></span>et Retir<span class=\"__2 _201\"></span>ement Obligation<span class=\"__2 _21f\"> </span></span>In accordance with the agr<span class=\"__2 _201\"></span>eements and legislation, the wellheads, pr<span class=\"__2 _201\"></span>oduction assets, pipelines and other installations may hav<span class=\"__2 _201\"></span>e to be dismantled and remo<span class=\"__2 _201\"></span>ved from oil and natural gas fields when the production ceas<span class=\"__2 _201\"></span>es. The following table pr<span class=\"__2 _201\"></span>esents amounts of the estimat<span class=\"__2 _201\"></span>ed obligations associated with the retir<span class=\"__2 _201\"></span>ement of oil and natural gas pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties:<span class=\"__2 _21f\"> </span><table class=\"s w19c h67\" id=\"_956704d1-70a5-4eb1-8a9f-7b0c2372497d\"><tr><td class=\"c_1 n x13a ye72 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4dd ye73 w19d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4de ye73 we4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4df ye73 w19e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e0 ye73 w83 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye74 w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e1 ye74 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">107,941<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e2 ye74 w79 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,132<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e3 ye74 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">26,580<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e4 ye75 w19f h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">143,653<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye76 w1a0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unwinding of discount<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e5 ye76 w79 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,901<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e6 ye76 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">462<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e7 ye76 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">453<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e8 ye77 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,816<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye78 w1a1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in licence term<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e9 ye78 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,509)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ea ye78 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">607<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4eb ye78 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ec ye78 w1a2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,902)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye79 w1a3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in cost estimate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ed ye79 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(10,490)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ee ye79 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ef ye79 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">828<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x46f ye79 w1a2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(9,662)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7a w1a4 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Balance at 31 Decemb<span class=\"__2 _201\"></span>er 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f0 ye7a w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">97,843<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f1 ye7a w1a6 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,201<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f2 ye7a w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27,861<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f3 ye7a w1a7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">135,905<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7b w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f4 ye7b w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">92,063<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f5 ye7b w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,290<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f6 ye7b w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27,758<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f7 ye7c w19f h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">129,111<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7d w1a0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unwinding of discount<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e5 ye7d w79 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,660<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e6 ye7d w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">451<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f8 ye7d w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,178)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f9 ye7e w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,933<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7f w1a1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in licence term<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e9 ye7f w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,199)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4fa ye7f w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,097)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4fb ye7f w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc ye7f w1a2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,296)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye80 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4fd ye80 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fe ye80 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">488<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ff ye80 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x500 ye81 w5e h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">488<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye82 w1a3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in cost estimate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f4 ye82 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,417<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x441 ye82 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x501 ye82 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x502 ye83 w1a8 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,417<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1a4 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Balance at 31 Decemb<span class=\"__2 _201\"></span>er 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x503 ycf3 w1a9 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">107,941<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x504 ycf3 w1aa h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,132<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x505 ycf3 w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">26,580<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x506 ycf3 w1a7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">143,653<span class=\"__2 _21f\"> </span></div></td></tr></table>All amounts are classified as non-curr<span class=\"__2 _201\"></span>ent. The exact timing of the obligations is uncertain and depends on the rate the r<span class=\"__2 _201\"></span>eserves of the field ar<span class=\"__2 _201\"></span>e depleted. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, based on the existing pr<span class=\"__2 _201\"></span>oduction pro<span class=\"__2 _201\"></span>file of the assets, the f<span class=\"__2 _201\"></span>ollowing assumptions have been applied in or<span class=\"__2 _201\"></span>der to calculat<span class=\"__2 _201\"></span>e the liability<span class=\"__2 _202\"></span>:<span class=\"__2 _21f\"> </span>It is expect<span class=\"__2 _201\"></span>ed that expenditure on r<span class=\"__2 _201\"></span>etirement is lik<span class=\"__2 _201\"></span>ely to be after mor<span class=\"__2 _201\"></span>e than five years. The curr<span class=\"__2 _201\"></span>ent bases for the pr<span class=\"__2 _201\"></span>ovision at 31 December 2025 ar<span class=\"__2 _201\"></span>e a discount rate of 4.75% and an inflation r<span class=\"__2 _201\"></span>ate of 2% (31 December 2024: 4.75% and 2% respectiv<span class=\"__2 _201\"></span>ely).<span class=\"__2 _21f\"> </span>Discount rat<span class=\"__2 _201\"></span>e sensitivity has been calculated by assuming a r<span class=\"__2 _201\"></span>easonably possible change of 1.2 percentage points. An incr<span class=\"__2 _201\"></span>ease in the discount r<span class=\"__2 _201\"></span>ate of 1.2 per<span class=\"__2 _201\"></span>cent would reduce the AR<span class=\"__2 _201\"></span>O liabilit<span class=\"__2 _202\"></span>y by USD 20.4 million and a corresponding r<span class=\"__2 _201\"></span>eduction would incr<span class=\"__2 _201\"></span>ease the liability by USD 24.4 million<span class=\"__2 _21f\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Note 2.4.7. <span class=\"__2 _f0_1\"> </span>Provisions<span class=\"__2 _21f\"> </span>General<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>ovisions are r<span class=\"__2 _201\"></span>ecognised when the Gr<span class=\"__2 _201\"></span>oup has a present obligation (legal or constructive<span class=\"__2 _201\"></span>) as a result of a past event, it is pr<span class=\"__2 _201\"></span>obable that an out<span class=\"__2 _202\"></span>flow of r<span class=\"__2 _201\"></span>esources embodying economic benefits will be r<span class=\"__2 _201\"></span>equired to s<span class=\"__2 _201\"></span>ettle the obligation and a reliable estimate c<span class=\"__2 _201\"></span>an be made of the amount of the obligation. Where the Group e<span class=\"__2 _201\"></span>xpects some or all of the pr<span class=\"__2 _201\"></span>ovision to be r<span class=\"__2 _201\"></span>eimbursed, f<span class=\"__2 _201\"></span>or example under an insurance contract, the reimbur<span class=\"__2 _201\"></span>sement is recognis<span class=\"__2 _201\"></span>ed as a separate ass<span class=\"__2 _201\"></span>et but only when the reimbursement is virtually cer<span class=\"__2 _202\"></span>tain. The expense r<span class=\"__2 _201\"></span>elating to any pr<span class=\"__2 _201\"></span>ovision is recognis<span class=\"__2 _201\"></span>ed through pr<span class=\"__2 _201\"></span>ofit and loss net of any reimbur<span class=\"__2 _201\"></span>sement. If the effect of the time value o<span class=\"__2 _201\"></span>f money is material, pr<span class=\"__2 _201\"></span>ovisions are dis<span class=\"__2 _201\"></span>counted using a current pr<span class=\"__2 _201\"></span>e-tax rate that r<span class=\"__2 _201\"></span>eflects, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, the risks specific to the liability<span class=\"__2 _201\"></span>. Wher<span class=\"__2 _201\"></span>e discounting is used, the incr<span class=\"__2 _201\"></span>ease in the pro<span class=\"__2 _201\"></span>vision due to the passage of time is r<span class=\"__2 _201\"></span>ecognised as inter<span class=\"__2 _201\"></span>est expense<span class=\"__2 _201\"></span>. The pres<span class=\"__2 _201\"></span>ent obligation under onerous contracts is r<span class=\"__2 _201\"></span>ecognised as a pr<span class=\"__2 _201\"></span>ovision<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 2.4.8. <span class=\"__2 _f0_1\"> </span>Asset retirement obligation<span class=\"__2 _21f\"> </span>An asset r<span class=\"__2 _201\"></span>etirement liability is recognis<span class=\"__2 _201\"></span>ed when the Group has a pr<span class=\"__2 _201\"></span>esent legal or constructive obligation as a result o<span class=\"__2 _201\"></span>f past events, and it is probable that an outflow of r<span class=\"__2 _201\"></span>esour<span class=\"__2 _201\"></span>ces will be requir<span class=\"__2 _201\"></span>ed to settle the obligation, and a reliable estimat<span class=\"__2 _201\"></span>e of the amount of obligation can be made<span class=\"__2 _201\"></span>. A corresponding amount equivalent t<span class=\"__2 _201\"></span>o the obligation is also recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of the r<span class=\"__2 _201\"></span>elated production plant and equipment. The amount recognised in the estimat<span class=\"__2 _201\"></span>ed cost of asset r<span class=\"__2 _201\"></span>etirement, discount<span class=\"__2 _201\"></span>ed to its pres<span class=\"__2 _201\"></span>ent value<span class=\"__2 _201\"></span>. Changes in the estimated timing of asset r<span class=\"__2 _201\"></span>etirement or ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement cost estimates ar<span class=\"__2 _201\"></span>e dealt with prospectiv<span class=\"__2 _201\"></span>ely by recor<span class=\"__2 _201\"></span>ding an adjustment to the pr<span class=\"__2 _201\"></span>ovision, and a corresponding adjustment t<span class=\"__2 _201\"></span>o production plant and equipment. The unwinding of the dis<span class=\"__2 _201\"></span>count on the asset retir<span class=\"__2 _201\"></span>ement pro<span class=\"__2 _201\"></span>vision is included as a finance cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 14: <span class=\"ff1_2\">Ass<span class=\"__2 _201\"></span>et Retir<span class=\"__2 _201\"></span>ement Obligation<span class=\"__2 _21f\"> </span></span>In accordance with the agr<span class=\"__2 _201\"></span>eements and legislation, the wellheads, pr<span class=\"__2 _201\"></span>oduction assets, pipelines and other installations may hav<span class=\"__2 _201\"></span>e to be dismantled and remo<span class=\"__2 _201\"></span>ved from oil and natural gas fields when the production ceas<span class=\"__2 _201\"></span>es. The following table pr<span class=\"__2 _201\"></span>esents amounts of the estimat<span class=\"__2 _201\"></span>ed obligations associated with the retir<span class=\"__2 _201\"></span>ement of oil and natural gas pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ties:<span class=\"__2 _21f\"> </span><table class=\"s w19c h67\" id=\"_956704d1-70a5-4eb1-8a9f-7b0c2372497d\"><tr><td class=\"c_1 n x13a ye72 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4dd ye73 w19d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4de ye73 we4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4df ye73 w19e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e0 ye73 w83 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye74 w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e1 ye74 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">107,941<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e2 ye74 w79 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,132<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e3 ye74 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">26,580<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e4 ye75 w19f h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">143,653<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye76 w1a0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unwinding of discount<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e5 ye76 w79 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,901<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e6 ye76 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">462<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e7 ye76 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">453<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e8 ye77 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,816<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye78 w1a1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in licence term<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e9 ye78 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,509)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ea ye78 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">607<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4eb ye78 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ec ye78 w1a2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,902)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye79 w1a3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in cost estimate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ed ye79 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(10,490)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ee ye79 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ef ye79 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">828<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x46f ye79 w1a2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(9,662)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7a w1a4 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Balance at 31 Decemb<span class=\"__2 _201\"></span>er 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f0 ye7a w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">97,843<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f1 ye7a w1a6 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,201<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f2 ye7a w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27,861<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f3 ye7a w1a7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">135,905<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7b w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f4 ye7b w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">92,063<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f5 ye7b w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,290<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f6 ye7b w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27,758<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f7 ye7c w19f h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">129,111<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7d w1a0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unwinding of discount<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e5 ye7d w79 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,660<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4e6 ye7d w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">451<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4f8 ye7d w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,178)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f9 ye7e w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,933<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye7f w1a1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in licence term<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4e9 ye7f w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,199)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4fa ye7f w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,097)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4fb ye7f w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc ye7f w1a2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,296)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye80 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4fd ye80 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fe ye80 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">488<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ff ye80 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x500 ye81 w5e h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">488<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye82 w1a3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Change in cost estimate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4f4 ye82 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,417<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x441 ye82 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x501 ye82 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x502 ye83 w1a8 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,417<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1a4 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Balance at 31 Decemb<span class=\"__2 _201\"></span>er 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x503 ycf3 w1a9 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">107,941<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x504 ycf3 w1aa h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9,132<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x505 ycf3 w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">26,580<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x506 ycf3 w1a7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff3_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">143,653<span class=\"__2 _21f\"> </span></div></td></tr></table>All amounts are classified as non-curr<span class=\"__2 _201\"></span>ent. The exact timing of the obligations is uncertain and depends on the rate the r<span class=\"__2 _201\"></span>eserves of the field ar<span class=\"__2 _201\"></span>e depleted. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, based on the existing pr<span class=\"__2 _201\"></span>oduction pro<span class=\"__2 _201\"></span>file of the assets, the f<span class=\"__2 _201\"></span>ollowing assumptions have been applied in or<span class=\"__2 _201\"></span>der to calculat<span class=\"__2 _201\"></span>e the liability<span class=\"__2 _202\"></span>:<span class=\"__2 _21f\"> </span>It is expect<span class=\"__2 _201\"></span>ed that expenditure on r<span class=\"__2 _201\"></span>etirement is lik<span class=\"__2 _201\"></span>ely to be after mor<span class=\"__2 _201\"></span>e than five years. The curr<span class=\"__2 _201\"></span>ent bases for the pr<span class=\"__2 _201\"></span>ovision at 31 December 2025 ar<span class=\"__2 _201\"></span>e a discount rate of 4.75% and an inflation r<span class=\"__2 _201\"></span>ate of 2% (31 December 2024: 4.75% and 2% respectiv<span class=\"__2 _201\"></span>ely).<span class=\"__2 _21f\"> </span>Discount rat<span class=\"__2 _201\"></span>e sensitivity has been calculated by assuming a r<span class=\"__2 _201\"></span>easonably possible change of 1.2 percentage points. An incr<span class=\"__2 _201\"></span>ease in the discount r<span class=\"__2 _201\"></span>ate of 1.2 per<span class=\"__2 _201\"></span>cent would reduce the AR<span class=\"__2 _201\"></span>O liabilit<span class=\"__2 _202\"></span>y by USD 20.4 million and a corresponding r<span class=\"__2 _201\"></span>eduction would incr<span class=\"__2 _201\"></span>ease the liability by USD 24.4 million<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Note 2.4.7. <span class=\"__2 _f0_1\"> </span>Provisions<span class=\"__2 _21f\"> </span>General<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>ovisions are r<span class=\"__2 _201\"></span>ecognised when the Gr<span class=\"__2 _201\"></span>oup has a present obligation (legal or constructive<span class=\"__2 _201\"></span>) as a result of a past event, it is pr<span class=\"__2 _201\"></span>obable that an out<span class=\"__2 _202\"></span>flow of r<span class=\"__2 _201\"></span>esources embodying economic benefits will be r<span class=\"__2 _201\"></span>equired to s<span class=\"__2 _201\"></span>ettle the obligation and a reliable estimate c<span class=\"__2 _201\"></span>an be made of the amount of the obligation. Where the Group e<span class=\"__2 _201\"></span>xpects some or all of the pr<span class=\"__2 _201\"></span>ovision to be r<span class=\"__2 _201\"></span>eimbursed, f<span class=\"__2 _201\"></span>or example under an insurance contract, the reimbur<span class=\"__2 _201\"></span>sement is recognis<span class=\"__2 _201\"></span>ed as a separate ass<span class=\"__2 _201\"></span>et but only when the reimbursement is virtually cer<span class=\"__2 _202\"></span>tain. The expense r<span class=\"__2 _201\"></span>elating to any pr<span class=\"__2 _201\"></span>ovision is recognis<span class=\"__2 _201\"></span>ed through pr<span class=\"__2 _201\"></span>ofit and loss net of any reimbur<span class=\"__2 _201\"></span>sement. If the effect of the time value o<span class=\"__2 _201\"></span>f money is material, pr<span class=\"__2 _201\"></span>ovisions are dis<span class=\"__2 _201\"></span>counted using a current pr<span class=\"__2 _201\"></span>e-tax rate that r<span class=\"__2 _201\"></span>eflects, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, the risks specific to the liability<span class=\"__2 _201\"></span>. Wher<span class=\"__2 _201\"></span>e discounting is used, the incr<span class=\"__2 _201\"></span>ease in the pro<span class=\"__2 _201\"></span>vision due to the passage of time is r<span class=\"__2 _201\"></span>ecognised as inter<span class=\"__2 _201\"></span>est expense<span class=\"__2 _201\"></span>. The pres<span class=\"__2 _201\"></span>ent obligation under onerous contracts is r<span class=\"__2 _201\"></span>ecognised as a pr<span class=\"__2 _201\"></span>ovision<span class=\"__2 _21f\"> </span>Note 2.4.8. <span class=\"__2 _f0_1\"> </span>Asset retirement obligation<span class=\"__2 _21f\"> </span>An asset r<span class=\"__2 _201\"></span>etirement liability is recognis<span class=\"__2 _201\"></span>ed when the Group has a pr<span class=\"__2 _201\"></span>esent legal or constructive obligation as a result o<span class=\"__2 _201\"></span>f past events, and it is probable that an outflow of r<span class=\"__2 _201\"></span>esour<span class=\"__2 _201\"></span>ces will be requir<span class=\"__2 _201\"></span>ed to settle the obligation, and a reliable estimat<span class=\"__2 _201\"></span>e of the amount of obligation can be made<span class=\"__2 _201\"></span>. A corresponding amount equivalent t<span class=\"__2 _201\"></span>o the obligation is also recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of the r<span class=\"__2 _201\"></span>elated production plant and equipment. The amount recognised in the estimat<span class=\"__2 _201\"></span>ed cost of asset r<span class=\"__2 _201\"></span>etirement, discount<span class=\"__2 _201\"></span>ed to its pres<span class=\"__2 _201\"></span>ent value<span class=\"__2 _201\"></span>. Changes in the estimated timing of asset r<span class=\"__2 _201\"></span>etirement or ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement cost estimates ar<span class=\"__2 _201\"></span>e dealt with prospectiv<span class=\"__2 _201\"></span>ely by recor<span class=\"__2 _201\"></span>ding an adjustment to the pr<span class=\"__2 _201\"></span>ovision, and a corresponding adjustment t<span class=\"__2 _201\"></span>o production plant and equipment. The unwinding of the dis<span class=\"__2 _201\"></span>count on the asset retir<span class=\"__2 _201\"></span>ement pro<span class=\"__2 _201\"></span>vision is included as a finance cost<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Note 2.4.8. <span class=\"__2 _f0_1\"> </span>Asset retirement obligation<span class=\"__2 _21f\"> </span>An asset r<span class=\"__2 _201\"></span>etirement liability is recognis<span class=\"__2 _201\"></span>ed when the Group has a pr<span class=\"__2 _201\"></span>esent legal or constructive obligation as a result o<span class=\"__2 _201\"></span>f past events, and it is probable that an outflow of r<span class=\"__2 _201\"></span>esour<span class=\"__2 _201\"></span>ces will be requir<span class=\"__2 _201\"></span>ed to settle the obligation, and a reliable estimat<span class=\"__2 _201\"></span>e of the amount of obligation can be made<span class=\"__2 _201\"></span>. A corresponding amount equivalent t<span class=\"__2 _201\"></span>o the obligation is also recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of the r<span class=\"__2 _201\"></span>elated production plant and equipment. The amount recognised in the estimat<span class=\"__2 _201\"></span>ed cost of asset r<span class=\"__2 _201\"></span>etirement, discount<span class=\"__2 _201\"></span>ed to its pres<span class=\"__2 _201\"></span>ent value<span class=\"__2 _201\"></span>. Changes in the estimated timing of asset r<span class=\"__2 _201\"></span>etirement or ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement cost estimates ar<span class=\"__2 _201\"></span>e dealt with prospectiv<span class=\"__2 _201\"></span>ely by recor<span class=\"__2 _201\"></span>ding an adjustment to the pr<span class=\"__2 _201\"></span>ovision, and a corresponding adjustment t<span class=\"__2 _201\"></span>o production plant and equipment. The unwinding of the dis<span class=\"__2 _201\"></span>count on the asset retir<span class=\"__2 _201\"></span>ement pro<span class=\"__2 _201\"></span>vision is included as a finance cost<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Note 2.4.9. <span class=\"__2 _f0_1\"> </span>Income tax<span class=\"__2 _21f\"> </span>Income tax expens<span class=\"__2 _201\"></span>e repr<span class=\"__2 _201\"></span>esents the sum of the tax currently pa<span class=\"__2 _201\"></span>yable and movement in def<span class=\"__2 _201\"></span>erred tax.<span class=\"__2 _21f\"> </span>Current tax<span class=\"__2 _21f\"> </span>Current income tax ass<span class=\"__2 _201\"></span>ets and liabilities for the curr<span class=\"__2 _201\"></span>ent and prior periods are measur<span class=\"__2 _201\"></span>ed at the amount expect<span class=\"__2 _201\"></span>ed to be reco<span class=\"__2 _201\"></span>vered fr<span class=\"__2 _201\"></span>om or paid to the taxation authorities. The tax rat<span class=\"__2 _201\"></span>es and tax laws used to compute the amount ar<span class=\"__2 _201\"></span>e those that ar<span class=\"__2 _201\"></span>e enacted or substantively enacted b<span class=\"__2 _201\"></span>y the reporting date, in the countries where the Gr<span class=\"__2 _201\"></span>oup operates and gener<span class=\"__2 _201\"></span>ates taxable income<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Current income tax r<span class=\"__2 _201\"></span>elating to it<span class=\"__2 _201\"></span>ems recognised dir<span class=\"__2 _201\"></span>ectly in equity is recognised in equity and not in the income statement. Management periodically ev<span class=\"__2 _201\"></span>aluates positions taken in the tax r<span class=\"__2 _201\"></span>eturns with respect t<span class=\"__2 _201\"></span>o situations which applicable tax r<span class=\"__2 _201\"></span>egulations are subject t<span class=\"__2 _201\"></span>o interpretation and established pr<span class=\"__2 _201\"></span>ovisions wher<span class=\"__2 _201\"></span>e appropriat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax is pro<span class=\"__2 _201\"></span>vided using the liabilit<span class=\"__2 _202\"></span>y method on temporary differ<span class=\"__2 _201\"></span>ences at the reporting date between the tax bases of ass<span class=\"__2 _201\"></span>ets and liabilities and their carr<span class=\"__2 _202\"></span>ying amounts for financial r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting purposes.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed income tax liabilities are r<span class=\"__2 _201\"></span>ecognised f<span class=\"__2 _201\"></span>or all taxable temporary differ<span class=\"__2 _201\"></span>ences, ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred tax liability arises fr<span class=\"__2 _201\"></span>om the initial recognition of goodwill or o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the tr<span class=\"__2 _201\"></span>ansaction, affect neither the accounting pro<span class=\"__2 _201\"></span>fit nor taxable profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f taxable temporary differ<span class=\"__2 _201\"></span>ences associated with inv<span class=\"__2 _201\"></span>estments in subsidiaries, associates and inter<span class=\"__2 _201\"></span>est in joint ventures, wher<span class=\"__2 _201\"></span>e the timing of the r<span class=\"__2 _201\"></span>eversal of the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be controlled and it is pr<span class=\"__2 _201\"></span>obable that the temporary differ<span class=\"__2 _201\"></span>ences will not r<span class=\"__2 _201\"></span>everse in the f<span class=\"__2 _201\"></span>oreseeable futur<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or all deductible temporary differ<span class=\"__2 _201\"></span>ences; carry for<span class=\"__2 _202\"></span>ward t<span class=\"__2 _201\"></span>o unused tax credits and unus<span class=\"__2 _201\"></span>ed tax losses, to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the deductible temporary differ<span class=\"__2 _201\"></span>ences and the carry forward of unused tax cr<span class=\"__2 _201\"></span>edits and unused tax losses c<span class=\"__2 _201\"></span>an be utilised ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>et relating to the deductible t<span class=\"__2 _201\"></span>emporary difference aris<span class=\"__2 _201\"></span>es from the initial recognition o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the transaction, aff<span class=\"__2 _201\"></span>ects neither the accounting profit nor tax<span class=\"__2 _201\"></span>able profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f deductible temporary differ<span class=\"__2 _201\"></span>ences associate with investments in subsidiaries, ass<span class=\"__2 _201\"></span>ociate and inter<span class=\"__2 _201\"></span>est in joint ventures, def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised only to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is probable that the t<span class=\"__2 _201\"></span>emporary differences will r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>e in the for<span class=\"__2 _201\"></span>eseeable future and taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be utilised. The carrying amount of deferr<span class=\"__2 _201\"></span>ed tax assets is r<span class=\"__2 _201\"></span>eviewed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and r<span class=\"__2 _201\"></span>educed to the extent that it is no longer probable that sufficient futur<span class=\"__2 _201\"></span>e taxable pr<span class=\"__2 _201\"></span>ofit will be available t<span class=\"__2 _201\"></span>o allow all or par<span class=\"__2 _202\"></span>t of the deferr<span class=\"__2 _201\"></span>ed tax asset to be utilis<span class=\"__2 _201\"></span>ed. Unrecognised def<span class=\"__2 _201\"></span>erred tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>eassessed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed to the extent that it has become pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will allow the deferr<span class=\"__2 _201\"></span>ed tax asset to be r<span class=\"__2 _201\"></span>ecover<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and liabilities ar<span class=\"__2 _201\"></span>e measured at the tax rat<span class=\"__2 _201\"></span>es that are expect<span class=\"__2 _201\"></span>ed to apply to the y<span class=\"__2 _201\"></span>ear when the asset is r<span class=\"__2 _201\"></span>ealised or the liability is settled, based on tax rat<span class=\"__2 _201\"></span>es (and tax laws) that have been enacted or substantively enact<span class=\"__2 _201\"></span>ed at the reporting date<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax relating t<span class=\"__2 _201\"></span>o items r<span class=\"__2 _201\"></span>ecognised directly in equity is recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y and not in the income statement.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and def<span class=\"__2 _201\"></span>erred tax liabilities ar<span class=\"__2 _201\"></span>e offset, if a legally enfor<span class=\"__2 _201\"></span>ceable right exists to s<span class=\"__2 _201\"></span>et off current tax ass<span class=\"__2 _201\"></span>ets against current tax liabilities and the def<span class=\"__2 _201\"></span>erred tax<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>e to the same taxable entity and the same taxation authority<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax benefits acquired as part of a business combination, but not satisf<span class=\"__2 _202\"></span>ying the criteria f<span class=\"__2 _201\"></span>or separate recognition at that dat<span class=\"__2 _201\"></span>e, w<span class=\"__2 _201\"></span>ould be recognised subs<span class=\"__2 _201\"></span>equently if new information about facts and circumstances ar<span class=\"__2 _201\"></span>ose<span class=\"__2 _201\"></span>. The adjustment would either be treat<span class=\"__2 _201\"></span>ed as a reduction t<span class=\"__2 _201\"></span>o goodwill (as long as it does not ex<span class=\"__2 _201\"></span>ceed goodwill) if it occurr<span class=\"__2 _201\"></span>ed during the measurement period or in pr<span class=\"__2 _201\"></span>ofit or loss<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>oduction-sharing arrangements<span class=\"__2 _21f\"> </span>Accor<span class=\"__2 _201\"></span>ding to the production-sharing arr<span class=\"__2 _201\"></span>angement (PSA) in certain licences, the share of the pr<span class=\"__2 _201\"></span>ofit oil to which the government is entitled in any c<span class=\"__2 _201\"></span>alendar year in accordance with the PS<span class=\"__2 _201\"></span>A is deemed to include a portion repr<span class=\"__2 _201\"></span>esenting the corporate income tax impos<span class=\"__2 _201\"></span>ed upon and due by the Group<span class=\"__2 _201\"></span>. This amount will be paid directly b<span class=\"__2 _201\"></span>y the government on behalf of Gr<span class=\"__2 _201\"></span>oup to the appropriat<span class=\"__2 _201\"></span>e tax authorities. This por<span class=\"__2 _202\"></span>tion of income tax and re<span class=\"__2 _201\"></span>venue are pr<span class=\"__2 _201\"></span>esented s<span class=\"__2 _201\"></span>eparately in income statement. Sales tax Re<span class=\"__2 _201\"></span>venues, expenses and ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised net of the amount of sales tax e<span class=\"__2 _201\"></span>xcept: Sales tax is recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of acquisition of the ass<span class=\"__2 _201\"></span>et or as par<span class=\"__2 _202\"></span>t of the expens<span class=\"__2 _201\"></span>e item as applicable if the sales tax incurr<span class=\"__2 _201\"></span>ed on a purchase o<span class=\"__2 _201\"></span>f assets or services is not recov<span class=\"__2 _201\"></span>erable from taxation authorities.<span class=\"__2 _21f\"> </span>Receiv<span class=\"__2 _201\"></span>ables and payables that ar<span class=\"__2 _201\"></span>e stated with the amount of sales tax included. The net amount of sales tax r<span class=\"__2 _201\"></span>ecoverable fr<span class=\"__2 _201\"></span>om, or payable to<span class=\"__2 _201\"></span>, taxation authorities is included as part of receiv<span class=\"__2 _201\"></span>ables or payables in the statement o<span class=\"__2 _201\"></span>f financial position<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Note 2.4.9. <span class=\"__2 _f0_1\"> </span>Income tax<span class=\"__2 _21f\"> </span>Income tax expens<span class=\"__2 _201\"></span>e repr<span class=\"__2 _201\"></span>esents the sum of the tax currently pa<span class=\"__2 _201\"></span>yable and movement in def<span class=\"__2 _201\"></span>erred tax.<span class=\"__2 _21f\"> </span>Current tax<span class=\"__2 _21f\"> </span>Current income tax ass<span class=\"__2 _201\"></span>ets and liabilities for the curr<span class=\"__2 _201\"></span>ent and prior periods are measur<span class=\"__2 _201\"></span>ed at the amount expect<span class=\"__2 _201\"></span>ed to be reco<span class=\"__2 _201\"></span>vered fr<span class=\"__2 _201\"></span>om or paid to the taxation authorities. The tax rat<span class=\"__2 _201\"></span>es and tax laws used to compute the amount ar<span class=\"__2 _201\"></span>e those that ar<span class=\"__2 _201\"></span>e enacted or substantively enacted b<span class=\"__2 _201\"></span>y the reporting date, in the countries where the Gr<span class=\"__2 _201\"></span>oup operates and gener<span class=\"__2 _201\"></span>ates taxable income<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Current income tax r<span class=\"__2 _201\"></span>elating to it<span class=\"__2 _201\"></span>ems recognised dir<span class=\"__2 _201\"></span>ectly in equity is recognised in equity and not in the income statement. Management periodically ev<span class=\"__2 _201\"></span>aluates positions taken in the tax r<span class=\"__2 _201\"></span>eturns with respect t<span class=\"__2 _201\"></span>o situations which applicable tax r<span class=\"__2 _201\"></span>egulations are subject t<span class=\"__2 _201\"></span>o interpretation and established pr<span class=\"__2 _201\"></span>ovisions wher<span class=\"__2 _201\"></span>e appropriat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax is pro<span class=\"__2 _201\"></span>vided using the liabilit<span class=\"__2 _202\"></span>y method on temporary differ<span class=\"__2 _201\"></span>ences at the reporting date between the tax bases of ass<span class=\"__2 _201\"></span>ets and liabilities and their carr<span class=\"__2 _202\"></span>ying amounts for financial r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting purposes.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed income tax liabilities are r<span class=\"__2 _201\"></span>ecognised f<span class=\"__2 _201\"></span>or all taxable temporary differ<span class=\"__2 _201\"></span>ences, ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred tax liability arises fr<span class=\"__2 _201\"></span>om the initial recognition of goodwill or o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the tr<span class=\"__2 _201\"></span>ansaction, affect neither the accounting pro<span class=\"__2 _201\"></span>fit nor taxable profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f taxable temporary differ<span class=\"__2 _201\"></span>ences associated with inv<span class=\"__2 _201\"></span>estments in subsidiaries, associates and inter<span class=\"__2 _201\"></span>est in joint ventures, wher<span class=\"__2 _201\"></span>e the timing of the r<span class=\"__2 _201\"></span>eversal of the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be controlled and it is pr<span class=\"__2 _201\"></span>obable that the temporary differ<span class=\"__2 _201\"></span>ences will not r<span class=\"__2 _201\"></span>everse in the f<span class=\"__2 _201\"></span>oreseeable futur<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or all deductible temporary differ<span class=\"__2 _201\"></span>ences; carry for<span class=\"__2 _202\"></span>ward t<span class=\"__2 _201\"></span>o unused tax credits and unus<span class=\"__2 _201\"></span>ed tax losses, to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the deductible temporary differ<span class=\"__2 _201\"></span>ences and the carry forward of unused tax cr<span class=\"__2 _201\"></span>edits and unused tax losses c<span class=\"__2 _201\"></span>an be utilised ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>et relating to the deductible t<span class=\"__2 _201\"></span>emporary difference aris<span class=\"__2 _201\"></span>es from the initial recognition o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the transaction, aff<span class=\"__2 _201\"></span>ects neither the accounting profit nor tax<span class=\"__2 _201\"></span>able profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f deductible temporary differ<span class=\"__2 _201\"></span>ences associate with investments in subsidiaries, ass<span class=\"__2 _201\"></span>ociate and inter<span class=\"__2 _201\"></span>est in joint ventures, def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised only to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is probable that the t<span class=\"__2 _201\"></span>emporary differences will r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>e in the for<span class=\"__2 _201\"></span>eseeable future and taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be utilised. The carrying amount of deferr<span class=\"__2 _201\"></span>ed tax assets is r<span class=\"__2 _201\"></span>eviewed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and r<span class=\"__2 _201\"></span>educed to the extent that it is no longer probable that sufficient futur<span class=\"__2 _201\"></span>e taxable pr<span class=\"__2 _201\"></span>ofit will be available t<span class=\"__2 _201\"></span>o allow all or par<span class=\"__2 _202\"></span>t of the deferr<span class=\"__2 _201\"></span>ed tax asset to be utilis<span class=\"__2 _201\"></span>ed. Unrecognised def<span class=\"__2 _201\"></span>erred tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>eassessed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed to the extent that it has become pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will allow the deferr<span class=\"__2 _201\"></span>ed tax asset to be r<span class=\"__2 _201\"></span>ecover<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and liabilities ar<span class=\"__2 _201\"></span>e measured at the tax rat<span class=\"__2 _201\"></span>es that are expect<span class=\"__2 _201\"></span>ed to apply to the y<span class=\"__2 _201\"></span>ear when the asset is r<span class=\"__2 _201\"></span>ealised or the liability is settled, based on tax rat<span class=\"__2 _201\"></span>es (and tax laws) that have been enacted or substantively enact<span class=\"__2 _201\"></span>ed at the reporting date<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax relating t<span class=\"__2 _201\"></span>o items r<span class=\"__2 _201\"></span>ecognised directly in equity is recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y and not in the income statement.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and def<span class=\"__2 _201\"></span>erred tax liabilities ar<span class=\"__2 _201\"></span>e offset, if a legally enfor<span class=\"__2 _201\"></span>ceable right exists to s<span class=\"__2 _201\"></span>et off current tax ass<span class=\"__2 _201\"></span>ets against current tax liabilities and the def<span class=\"__2 _201\"></span>erred tax<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>e to the same taxable entity and the same taxation authority<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax benefits acquired as part of a business combination, but not satisf<span class=\"__2 _202\"></span>ying the criteria f<span class=\"__2 _201\"></span>or separate recognition at that dat<span class=\"__2 _201\"></span>e, w<span class=\"__2 _201\"></span>ould be recognised subs<span class=\"__2 _201\"></span>equently if new information about facts and circumstances ar<span class=\"__2 _201\"></span>ose<span class=\"__2 _201\"></span>. The adjustment would either be treat<span class=\"__2 _201\"></span>ed as a reduction t<span class=\"__2 _201\"></span>o goodwill (as long as it does not ex<span class=\"__2 _201\"></span>ceed goodwill) if it occurr<span class=\"__2 _201\"></span>ed during the measurement period or in pr<span class=\"__2 _201\"></span>ofit or loss<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Pr<span class=\"__2 _201\"></span>oduction-sharing arrangements<span class=\"__2 _21f\"> </span>Accor<span class=\"__2 _201\"></span>ding to the production-sharing arr<span class=\"__2 _201\"></span>angement (PSA) in certain licences, the share of the pr<span class=\"__2 _201\"></span>ofit oil to which the government is entitled in any c<span class=\"__2 _201\"></span>alendar year in accordance with the PS<span class=\"__2 _201\"></span>A is deemed to include a portion repr<span class=\"__2 _201\"></span>esenting the corporate income tax impos<span class=\"__2 _201\"></span>ed upon and due by the Group<span class=\"__2 _201\"></span>. This amount will be paid directly b<span class=\"__2 _201\"></span>y the government on behalf of Gr<span class=\"__2 _201\"></span>oup to the appropriat<span class=\"__2 _201\"></span>e tax authorities. This por<span class=\"__2 _202\"></span>tion of income tax and re<span class=\"__2 _201\"></span>venue are pr<span class=\"__2 _201\"></span>esented s<span class=\"__2 _201\"></span>eparately in income statement. Sales tax Re<span class=\"__2 _201\"></span>venues, expenses and ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised net of the amount of sales tax e<span class=\"__2 _201\"></span>xcept: Sales tax is recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of acquisition of the ass<span class=\"__2 _201\"></span>et or as par<span class=\"__2 _202\"></span>t of the expens<span class=\"__2 _201\"></span>e item as applicable if the sales tax incurr<span class=\"__2 _201\"></span>ed on a purchase o<span class=\"__2 _201\"></span>f assets or services is not recov<span class=\"__2 _201\"></span>erable from taxation authorities.<span class=\"__2 _21f\"> </span>Receiv<span class=\"__2 _201\"></span>ables and payables that ar<span class=\"__2 _201\"></span>e stated with the amount of sales tax included. The net amount of sales tax r<span class=\"__2 _201\"></span>ecoverable fr<span class=\"__2 _201\"></span>om, or payable to<span class=\"__2 _201\"></span>, taxation authorities is included as part of receiv<span class=\"__2 _201\"></span>ables or payables in the statement o<span class=\"__2 _201\"></span>f financial position<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs14e\">Note 7: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\"> Income tax<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs14f\">Income tax<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs150\">The major components of income tax in the consolidat<span class=\"__2 _201\"></span>ed statement of compr<span class=\"__2 _201\"></span>ehensive income relat<span class=\"__2 _201\"></span>ed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs151\">to continuing and dis<span class=\"__2 _201\"></span>continued operations were<span class=\"__2 _201\"></span>: </div><div class=\"gs152\"><table class=\"s w124 h55\" id=\"_771abbb8-da38-40cb-bf35-bdf8fa06e23e\"><tr><td class=\"c_1 n x13a ydfc w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x407 ydfd w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x408 ydfd w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h1_2 ydfe ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Income T<span class=\"__2 _207\"></span>axes<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydff w148 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Current income tax (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x409 ydff w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6,450<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x40a ydff w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13,527<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye00 w149 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">PSC based P<span class=\"__2 _201\"></span>rofit Oil alloc<span class=\"__2 _201\"></span>ation \u2013 current (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x40b ye00 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,841<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x40c ye00 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,057<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye01 w14a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">PSC based income tax - curr<span class=\"__2 _201\"></span>ent (iii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x40d ye01 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">750<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x40e ye01 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">750<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye02 w14b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Deferr<span class=\"__2 _201\"></span>ed tax expense / (benefit) (iv)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x40f ye02 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(8,250)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x410 ye02 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(10,644)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye03 w14c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ax adjustments relating to prior year<span class=\"__2 _201\"></span>s income<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x40d ye03 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">167<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x411 ye03 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,140)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w14d h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>ax charge / (b<span class=\"__2 _201\"></span>enefit<span class=\"__2 _202\"></span>) for the period<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x412 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">16,958<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x413 yd41 w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">17,550<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs153\">(i) <span class=\"__2 _246\"> </span>Current income tax primarily compris<span class=\"__2 _201\"></span>es of tax on income from T<span class=\"__2 _207\"></span>unisian operation. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs154\">(ii) <span class=\"__2 _f0_1\"> </span>Under the terms of the Dussafu PSC<span class=\"__2 _201\"></span>, the estimated v<span class=\"__2 _201\"></span>alue of the State pro<span class=\"__2 _201\"></span>fit oil is reflected in o<span class=\"__2 _201\"></span>ther </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs155\">re<span class=\"__2 _201\"></span>venue, with a corr<span class=\"__2 _201\"></span>esponding amount as income tax.   See Not<span class=\"__2 _201\"></span>e 3: Operating segments.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs156\">(iii) <span class=\"__2 _247\"> </span>PSC based income tax r<span class=\"__2 _201\"></span>epres<span class=\"__2 _201\"></span>ents tax on income from Block G. See Not<span class=\"__2 _201\"></span>e 3: Operating segments.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs157\">(iv) <span class=\"__2 _14b\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax liability recognised has aris<span class=\"__2 _201\"></span>en on temporary differences between tax bas<span class=\"__2 _201\"></span>e and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs158\">accounting base of the pr<span class=\"__2 _201\"></span>oduction assets in Equat<span class=\"__2 _201\"></span>orial Guinea, Gabon and T<span class=\"__2 _204\"></span>unisia and have been </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs159\">calculat<span class=\"__2 _201\"></span>ed using the effective tax rat<span class=\"__2 _201\"></span>e applicable to the concessions. </div>A reconciliation o<span class=\"__2 _201\"></span>f the income tax expense applicable t<span class=\"__2 _201\"></span>o the accounting profit bef<span class=\"__2 _201\"></span>ore tax at the statut<span class=\"__2 _201\"></span>or<span class=\"__2 _202\"></span>y income tax rate t<span class=\"__2 _201\"></span>o the expense at the Gr<span class=\"__2 _201\"></span>oup\u2019s effectiv<span class=\"__2 _201\"></span>e income tax rate is as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span><table class=\"s w14e h56\" id=\"_02689d9f-7c22-4a13-a834-e8841aedc793\"><tr><td></td><td class=\"c_1 n x414 ye04 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x415 ye04 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye05 w14f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pr<span class=\"__2 _201\"></span>ofit / (loss) befor<span class=\"__2 _201\"></span>e taxation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x416 ye05 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,862<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x417 ye05 w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">78,228<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye06 w150 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ax calculated at Norwegian tax rate of 22%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x418 ye06 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">806<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x419 ye06 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,169<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ye07 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Adjustments f<span class=\"__2 _201\"></span>or local tax rates:<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye08 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x41a ye08 w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(642)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x41b ye08 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,503<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye09 wcb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x41c ye09 w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,275<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x41d ye09 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,362<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye0a w151 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x41e ye0a w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,491<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x41f ye0a w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,190<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda7 w152 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x420 yda7 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x421 yda7 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(37)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 x13a ye0c w153 h57\"><div class=\"t_2 m0_2 x118 h1_2 ye0b ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>ax calculated at domestic tax r<span class=\"__2 _201\"></span>ates applicable to profits in<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">the resp<span class=\"__2 _201\"></span>ective countries<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x422 ye0d w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,092<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x423 ye0d w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31,187<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye0e w154 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ax effect of expens<span class=\"__2 _201\"></span>es not deductible<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x424 ye0e w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,820)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x425 ye0e w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(13,946)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd39 w155 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Deferr<span class=\"__2 _201\"></span>ed tax arising on taxable tempor<span class=\"__2 _201\"></span>ar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x426 yd39 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,448)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x427 yd39 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd6d w156 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Deferr<span class=\"__2 _201\"></span>ed tax adjustment relating t<span class=\"__2 _201\"></span>o change in tax rates<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x428 yd6d w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(8,614)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x429 yd6d w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16,704)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3c w157 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">PSC based P<span class=\"__2 _201\"></span>rofit Oil alloc<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x42a yd3c w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,841<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x42b yd3c w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,057<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3d w158 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">PSC based income tax<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x42c yd3d w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">750<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x42d yd3d w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">750<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb0 w159 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ax effect of prior years\u2019 loss<span class=\"__2 _201\"></span>es utilised in the period<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x424 ydb0 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,601)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x42e ydb0 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w15a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ax effect of losses not utilis<span class=\"__2 _201\"></span>ed in the period<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x42f yd3f w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,591<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x430 yd3f w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,346<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w15b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Prior year adjustments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x431 yd40 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">167<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x432 yd40 w28 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,140)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w15c h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>ax charge / (b<span class=\"__2 _201\"></span>enefit<span class=\"__2 _202\"></span>)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x433 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,958<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x434 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,550<span class=\"__2 gs37\"> </span></div></td></tr></table>T<span class=\"__2 _204\"></span>ax Liabilities<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax liabilities payable of USD 4.6 million as of 31 December 2025 comprised of tax<span class=\"__2 _201\"></span>es payable in T<span class=\"__2 _207\"></span>unisia of USD 4.5 million and U<span class=\"__2 _202\"></span>SD 0.1 million in the United Kingdom r<span class=\"__2 _201\"></span>elated to corpor<span class=\"__2 _201\"></span>ate activities (31 December 2024: USD 24.5 million comprised of tax<span class=\"__2 _201\"></span>es payable in Equat<span class=\"__2 _201\"></span>orial Guinea of USD 18.4 million, T<span class=\"__2 _207\"></span>unisia of USD 5.9 million and United Kingdom USD 0.2 million). Advantage was taken in T<span class=\"__2 _207\"></span>unisia of incentives with a tax value o<span class=\"__2 _201\"></span>f U<span class=\"__2 _202\"></span>SD 15.9 million that requir<span class=\"__2 _201\"></span>e investment in gov<span class=\"__2 _201\"></span>ernment approved pr<span class=\"__2 _201\"></span>ojects within four y<span class=\"__2 _201\"></span>ears.  T<span class=\"__2 _207\"></span>o date, USD 0.4 million of thes<span class=\"__2 _201\"></span>e incentives have been invest<span class=\"__2 _201\"></span>ed via CAPS<span class=\"__2 _201\"></span>A Capital Partners in FCP<span class=\"__2 _201\"></span>R SWING 3CAPSA, an appr<span class=\"__2 _201\"></span>oved V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e Capital T<span class=\"__2 _204\"></span>rust investing in eligible activities.  Management is considering suitable investment options or r<span class=\"__2 _201\"></span>eimbursement o<span class=\"__2 _201\"></span>f the remaining USD 15.4 million within the requir<span class=\"__2 _201\"></span>ed deadlines.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax benefit of USD 8.2 million recognis<span class=\"__2 _201\"></span>ed during the year comprises USD 2.5 million benefit in Equat<span class=\"__2 _201\"></span>orial Guinea, U<span class=\"__2 _202\"></span>SD 3.3 million benefit in T<span class=\"__2 _207\"></span>unisia and U<span class=\"__2 _202\"></span>SD 2.4 million in Gabon arising on taxable temporary differ<span class=\"__2 _201\"></span>ences between accounting and tax bases of pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ty<span class=\"__2 _201\"></span>, plant and equipment. The deferr<span class=\"__2 _201\"></span>ed tax liability of USD 54 million as of 31 December 2025 is classified as non-current based on the current e<span class=\"__2 _201\"></span>xpectation of timing of such tax<span class=\"__2 _201\"></span>es. These are ring f<span class=\"__2 _201\"></span>enced against taxable income fr<span class=\"__2 _201\"></span>om the respectiv<span class=\"__2 _201\"></span>e concessions in Equatorial Guinea, Gabon and T<span class=\"__2 _207\"></span>unisia.  There ar<span class=\"__2 _201\"></span>e no recognis<span class=\"__2 _201\"></span>ed deferr<span class=\"__2 _201\"></span>ed tax assets in the Group financial stat<span class=\"__2 _201\"></span>ements as of 31 December 2025 (31 December 2024: Nil).<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or tax losses carry-forwards t<span class=\"__2 _201\"></span>o the extent that the r<span class=\"__2 _201\"></span>ealisation of the relat<span class=\"__2 _201\"></span>ed tax benefits through futur<span class=\"__2 _201\"></span>e taxable pro<span class=\"__2 _201\"></span>fits is probable<span class=\"__2 _201\"></span>. The Group did not r<span class=\"__2 _201\"></span>ecognise deferr<span class=\"__2 _201\"></span>ed income tax assets of USD 14.6 million (2024: USD 10.1 million) in r<span class=\"__2 _201\"></span>espect of losses that can be carried forward against futur<span class=\"__2 _201\"></span>e taxable income<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The Group has pr<span class=\"__2 _201\"></span>ovisional accumulated tax loss<span class=\"__2 _201\"></span>es as of year<span class=\"__2 _201\"></span>-end that may be available t<span class=\"__2 _201\"></span>o offset against future tax<span class=\"__2 _201\"></span>able income; all losses ar<span class=\"__2 _201\"></span>e available indefinitely and ha<span class=\"__2 _201\"></span>ve been included in the table below<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax losses<span class=\"__2 _21f\"> </span><table class=\"s w15d h58\" id=\"_b50db444-e54c-47d9-8062-a4dac7efe07f\"><tr><td class=\"c_1 n x13a ye0f w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x435 yd6d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x436 yd6d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3c w15e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x437 yd3c w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29,401<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x438 yd3c w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,722<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd6f w15f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy 2B Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x439 yd6f w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">626<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x43a yd6f w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">450<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3e w160 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Gabon Exploration Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x43b yd3e w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x43c yd3e w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">37<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w161 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Sfax P<span class=\"__2 _201\"></span>etroleum Corporation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x43d yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">35,918<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x43e yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">32,373<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w162 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Equat<span class=\"__2 _201\"></span>orial Guinea Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x43f yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,089<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x440 yd40 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,639<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x441 yd41 w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">91,034<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x442 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66,221<span class=\"__2 gs37\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax is pro<span class=\"__2 _201\"></span>vided using the liabilit<span class=\"__2 _202\"></span>y method on temporary differ<span class=\"__2 _201\"></span>ences at the reporting date between the tax bases of ass<span class=\"__2 _201\"></span>ets and liabilities and their carr<span class=\"__2 _202\"></span>ying amounts for financial r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting purposes.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed income tax liabilities are r<span class=\"__2 _201\"></span>ecognised f<span class=\"__2 _201\"></span>or all taxable temporary differ<span class=\"__2 _201\"></span>ences, ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred tax liability arises fr<span class=\"__2 _201\"></span>om the initial recognition of goodwill or o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the tr<span class=\"__2 _201\"></span>ansaction, affect neither the accounting pro<span class=\"__2 _201\"></span>fit nor taxable profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f taxable temporary differ<span class=\"__2 _201\"></span>ences associated with inv<span class=\"__2 _201\"></span>estments in subsidiaries, associates and inter<span class=\"__2 _201\"></span>est in joint ventures, wher<span class=\"__2 _201\"></span>e the timing of the r<span class=\"__2 _201\"></span>eversal of the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be controlled and it is pr<span class=\"__2 _201\"></span>obable that the temporary differ<span class=\"__2 _201\"></span>ences will not r<span class=\"__2 _201\"></span>everse in the f<span class=\"__2 _201\"></span>oreseeable futur<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or all deductible temporary differ<span class=\"__2 _201\"></span>ences; carry for<span class=\"__2 _202\"></span>ward t<span class=\"__2 _201\"></span>o unused tax credits and unus<span class=\"__2 _201\"></span>ed tax losses, to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the deductible temporary differ<span class=\"__2 _201\"></span>ences and the carry forward of unused tax cr<span class=\"__2 _201\"></span>edits and unused tax losses c<span class=\"__2 _201\"></span>an be utilised ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>et relating to the deductible t<span class=\"__2 _201\"></span>emporary difference aris<span class=\"__2 _201\"></span>es from the initial recognition o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the transaction, aff<span class=\"__2 _201\"></span>ects neither the accounting profit nor tax<span class=\"__2 _201\"></span>able profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f deductible temporary differ<span class=\"__2 _201\"></span>ences associate with investments in subsidiaries, ass<span class=\"__2 _201\"></span>ociate and inter<span class=\"__2 _201\"></span>est in joint ventures, def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised only to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is probable that the t<span class=\"__2 _201\"></span>emporary differences will r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>e in the for<span class=\"__2 _201\"></span>eseeable future and taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be utilised. The carrying amount of deferr<span class=\"__2 _201\"></span>ed tax assets is r<span class=\"__2 _201\"></span>eviewed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and r<span class=\"__2 _201\"></span>educed to the extent that it is no longer probable that sufficient futur<span class=\"__2 _201\"></span>e taxable pr<span class=\"__2 _201\"></span>ofit will be available t<span class=\"__2 _201\"></span>o allow all or par<span class=\"__2 _202\"></span>t of the deferr<span class=\"__2 _201\"></span>ed tax asset to be utilis<span class=\"__2 _201\"></span>ed. Unrecognised def<span class=\"__2 _201\"></span>erred tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>eassessed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed to the extent that it has become pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will allow the deferr<span class=\"__2 _201\"></span>ed tax asset to be r<span class=\"__2 _201\"></span>ecover<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and liabilities ar<span class=\"__2 _201\"></span>e measured at the tax rat<span class=\"__2 _201\"></span>es that are expect<span class=\"__2 _201\"></span>ed to apply to the y<span class=\"__2 _201\"></span>ear when the asset is r<span class=\"__2 _201\"></span>ealised or the liability is settled, based on tax rat<span class=\"__2 _201\"></span>es (and tax laws) that have been enacted or substantively enact<span class=\"__2 _201\"></span>ed at the reporting date<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax relating t<span class=\"__2 _201\"></span>o items r<span class=\"__2 _201\"></span>ecognised directly in equity is recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y and not in the income statement.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and def<span class=\"__2 _201\"></span>erred tax liabilities ar<span class=\"__2 _201\"></span>e offset, if a legally enfor<span class=\"__2 _201\"></span>ceable right exists to s<span class=\"__2 _201\"></span>et off current tax ass<span class=\"__2 _201\"></span>ets against current tax liabilities and the def<span class=\"__2 _201\"></span>erred tax<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>e to the same taxable entity and the same taxation authority<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax benefits acquired as part of a business combination, but not satisf<span class=\"__2 _202\"></span>ying the criteria f<span class=\"__2 _201\"></span>or separate recognition at that dat<span class=\"__2 _201\"></span>e, w<span class=\"__2 _201\"></span>ould be recognised subs<span class=\"__2 _201\"></span>equently if new information about facts and circumstances ar<span class=\"__2 _201\"></span>ose<span class=\"__2 _201\"></span>. The adjustment would either be treat<span class=\"__2 _201\"></span>ed as a reduction t<span class=\"__2 _201\"></span>o goodwill (as long as it does not ex<span class=\"__2 _201\"></span>ceed goodwill) if it occurr<span class=\"__2 _201\"></span>ed during the measurement period or in pr<span class=\"__2 _201\"></span>ofit or loss<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs15b\">Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs15c\">Deferr<span class=\"__2 _201\"></span>ed tax benefit of USD 8.2 million recognis<span class=\"__2 _201\"></span>ed during the year comprises USD 2.5 million benefit </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs15d\">in Equat<span class=\"__2 _201\"></span>orial Guinea, U<span class=\"__2 _202\"></span>SD 3.3 million benefit in T<span class=\"__2 _207\"></span>unisia and U<span class=\"__2 _202\"></span>SD 2.4 million in Gabon arising on taxable </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs15e\">temporary differ<span class=\"__2 _201\"></span>ences between accounting and tax bases of pr<span class=\"__2 _201\"></span>oper<span class=\"__2 _202\"></span>ty<span class=\"__2 _201\"></span>, plant and equipment. The </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs15f\">deferr<span class=\"__2 _201\"></span>ed tax liability of USD 54 million as of 31 December 2025 is classified as non-current based on </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs160\">the current e<span class=\"__2 _201\"></span>xpectation of timing of such tax<span class=\"__2 _201\"></span>es. These are ring f<span class=\"__2 _201\"></span>enced against taxable income fr<span class=\"__2 _201\"></span>om the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs161\">respectiv<span class=\"__2 _201\"></span>e concessions in Equatorial Guinea, Gabon and T<span class=\"__2 _207\"></span>unisia.  </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs162\">There ar<span class=\"__2 _201\"></span>e no recognis<span class=\"__2 _201\"></span>ed deferr<span class=\"__2 _201\"></span>ed tax assets in the Group financial stat<span class=\"__2 _201\"></span>ements as of 31 December 2025 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs163\">(31 December 2024: Nil).<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs164\">Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or tax losses carry-forwards t<span class=\"__2 _201\"></span>o the extent that the r<span class=\"__2 _201\"></span>ealisation of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs165\">the relat<span class=\"__2 _201\"></span>ed tax benefits through futur<span class=\"__2 _201\"></span>e taxable pro<span class=\"__2 _201\"></span>fits is probable<span class=\"__2 _201\"></span>. The Group did not r<span class=\"__2 _201\"></span>ecognise deferr<span class=\"__2 _201\"></span>ed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs166\">income tax assets of USD 14.6 million (2024: USD 10.1 million) in r<span class=\"__2 _201\"></span>espect of losses that can be carried </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs167\">forward against futur<span class=\"__2 _201\"></span>e taxable income<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs168\">The Group has pr<span class=\"__2 _201\"></span>ovisional accumulated tax loss<span class=\"__2 _201\"></span>es as of year<span class=\"__2 _201\"></span>-end that may be available t<span class=\"__2 _201\"></span>o offset against </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs169\">future tax<span class=\"__2 _201\"></span>able income; all losses ar<span class=\"__2 _201\"></span>e available indefinitely and ha<span class=\"__2 _201\"></span>ve been included in the table below<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 he_2 ff1_2 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs16a\">T<span class=\"__2 _207\"></span>ax losses<span class=\"__2 _21f\"> </span></div><div class=\"gs16b\"><table class=\"s w15d h58\" id=\"_b50db444-e54c-47d9-8062-a4dac7efe07f\"><tr><td class=\"c_1 n x13a ye0f w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x435 yd6d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x436 yd6d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3c w15e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x437 yd3c w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29,401<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x438 yd3c w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,722<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd6f w15f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy 2B Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x439 yd6f w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">626<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x43a yd6f w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">450<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3e w160 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Gabon Exploration Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x43b yd3e w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x43c yd3e w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">37<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w161 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Sfax P<span class=\"__2 _201\"></span>etroleum Corporation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x43d yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">35,918<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x43e yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">32,373<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w162 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Equat<span class=\"__2 _201\"></span>orial Guinea Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x43f yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,089<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x440 yd40 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,639<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x441 yd41 w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">91,034<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x442 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66,221<span class=\"__2 gs37\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Deferr<span class=\"__2 _201\"></span>ed tax<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax is pro<span class=\"__2 _201\"></span>vided using the liabilit<span class=\"__2 _202\"></span>y method on temporary differ<span class=\"__2 _201\"></span>ences at the reporting date between the tax bases of ass<span class=\"__2 _201\"></span>ets and liabilities and their carr<span class=\"__2 _202\"></span>ying amounts for financial r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting purposes.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed income tax liabilities are r<span class=\"__2 _201\"></span>ecognised f<span class=\"__2 _201\"></span>or all taxable temporary differ<span class=\"__2 _201\"></span>ences, ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred tax liability arises fr<span class=\"__2 _201\"></span>om the initial recognition of goodwill or o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the tr<span class=\"__2 _201\"></span>ansaction, affect neither the accounting pro<span class=\"__2 _201\"></span>fit nor taxable profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f taxable temporary differ<span class=\"__2 _201\"></span>ences associated with inv<span class=\"__2 _201\"></span>estments in subsidiaries, associates and inter<span class=\"__2 _201\"></span>est in joint ventures, wher<span class=\"__2 _201\"></span>e the timing of the r<span class=\"__2 _201\"></span>eversal of the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be controlled and it is pr<span class=\"__2 _201\"></span>obable that the temporary differ<span class=\"__2 _201\"></span>ences will not r<span class=\"__2 _201\"></span>everse in the f<span class=\"__2 _201\"></span>oreseeable futur<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets ar<span class=\"__2 _201\"></span>e recognised f<span class=\"__2 _201\"></span>or all deductible temporary differ<span class=\"__2 _201\"></span>ences; carry for<span class=\"__2 _202\"></span>ward t<span class=\"__2 _201\"></span>o unused tax credits and unus<span class=\"__2 _201\"></span>ed tax losses, to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the deductible temporary differ<span class=\"__2 _201\"></span>ences and the carry forward of unused tax cr<span class=\"__2 _201\"></span>edits and unused tax losses c<span class=\"__2 _201\"></span>an be utilised ex<span class=\"__2 _201\"></span>cept:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Where the def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>et relating to the deductible t<span class=\"__2 _201\"></span>emporary difference aris<span class=\"__2 _201\"></span>es from the initial recognition o<span class=\"__2 _201\"></span>f an asset or liability in a transaction that is not a business combination and, at the time of the transaction, aff<span class=\"__2 _201\"></span>ects neither the accounting profit nor tax<span class=\"__2 _201\"></span>able profit or loss; and<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>In respect o<span class=\"__2 _201\"></span>f deductible temporary differ<span class=\"__2 _201\"></span>ences associate with investments in subsidiaries, ass<span class=\"__2 _201\"></span>ociate and inter<span class=\"__2 _201\"></span>est in joint ventures, def<span class=\"__2 _201\"></span>erred income tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised only to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent that it is probable that the t<span class=\"__2 _201\"></span>emporary differences will r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>e in the for<span class=\"__2 _201\"></span>eseeable future and taxable pr<span class=\"__2 _201\"></span>ofit will be available against which the t<span class=\"__2 _201\"></span>emporar<span class=\"__2 _202\"></span>y differ<span class=\"__2 _201\"></span>ences can be utilised. The carrying amount of deferr<span class=\"__2 _201\"></span>ed tax assets is r<span class=\"__2 _201\"></span>eviewed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and r<span class=\"__2 _201\"></span>educed to the extent that it is no longer probable that sufficient futur<span class=\"__2 _201\"></span>e taxable pr<span class=\"__2 _201\"></span>ofit will be available t<span class=\"__2 _201\"></span>o allow all or par<span class=\"__2 _202\"></span>t of the deferr<span class=\"__2 _201\"></span>ed tax asset to be utilis<span class=\"__2 _201\"></span>ed. Unrecognised def<span class=\"__2 _201\"></span>erred tax ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>eassessed at each r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>ting date and ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed to the extent that it has become pr<span class=\"__2 _201\"></span>obable that future taxable pr<span class=\"__2 _201\"></span>ofit will allow the deferr<span class=\"__2 _201\"></span>ed tax asset to be r<span class=\"__2 _201\"></span>ecover<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and liabilities ar<span class=\"__2 _201\"></span>e measured at the tax rat<span class=\"__2 _201\"></span>es that are expect<span class=\"__2 _201\"></span>ed to apply to the y<span class=\"__2 _201\"></span>ear when the asset is r<span class=\"__2 _201\"></span>ealised or the liability is settled, based on tax rat<span class=\"__2 _201\"></span>es (and tax laws) that have been enacted or substantively enact<span class=\"__2 _201\"></span>ed at the reporting date<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax relating t<span class=\"__2 _201\"></span>o items r<span class=\"__2 _201\"></span>ecognised directly in equity is recognis<span class=\"__2 _201\"></span>ed in equit<span class=\"__2 _202\"></span>y and not in the income statement.<span class=\"__2 _21f\"> </span>Deferr<span class=\"__2 _201\"></span>ed tax assets and def<span class=\"__2 _201\"></span>erred tax liabilities ar<span class=\"__2 _201\"></span>e offset, if a legally enfor<span class=\"__2 _201\"></span>ceable right exists to s<span class=\"__2 _201\"></span>et off current tax ass<span class=\"__2 _201\"></span>ets against current tax liabilities and the def<span class=\"__2 _201\"></span>erred tax<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>e to the same taxable entity and the same taxation authority<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>ax benefits acquired as part of a business combination, but not satisf<span class=\"__2 _202\"></span>ying the criteria f<span class=\"__2 _201\"></span>or separate recognition at that dat<span class=\"__2 _201\"></span>e, w<span class=\"__2 _201\"></span>ould be recognised subs<span class=\"__2 _201\"></span>equently if new information about facts and circumstances ar<span class=\"__2 _201\"></span>ose<span class=\"__2 _201\"></span>. The adjustment would either be treat<span class=\"__2 _201\"></span>ed as a reduction t<span class=\"__2 _201\"></span>o goodwill (as long as it does not ex<span class=\"__2 _201\"></span>ceed goodwill) if it occurr<span class=\"__2 _201\"></span>ed during the measurement period or in pr<span class=\"__2 _201\"></span>ofit or loss<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Sales tax Re<span class=\"__2 _201\"></span>venues, expenses and ass<span class=\"__2 _201\"></span>ets are r<span class=\"__2 _201\"></span>ecognised net of the amount of sales tax e<span class=\"__2 _201\"></span>xcept: Sales tax is recognis<span class=\"__2 _201\"></span>ed as par<span class=\"__2 _202\"></span>t of the cost of acquisition of the ass<span class=\"__2 _201\"></span>et or as par<span class=\"__2 _202\"></span>t of the expens<span class=\"__2 _201\"></span>e item as applicable if the sales tax incurr<span class=\"__2 _201\"></span>ed on a purchase o<span class=\"__2 _201\"></span>f assets or services is not recov<span class=\"__2 _201\"></span>erable from taxation authorities.<span class=\"__2 _21f\"> </span>Receiv<span class=\"__2 _201\"></span>ables and payables that ar<span class=\"__2 _201\"></span>e stated with the amount of sales tax included. The net amount of sales tax r<span class=\"__2 _201\"></span>ecoverable fr<span class=\"__2 _201\"></span>om, or payable to<span class=\"__2 _201\"></span>, taxation authorities is included as part of receiv<span class=\"__2 _201\"></span>ables or payables in the statement o<span class=\"__2 _201\"></span>f financial position<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "<div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs7c\">Note 2.4.10. <span class=\"__2 _201\"></span>Revenue recognition </div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs7d\">Re<span class=\"__2 _201\"></span>venue fr<span class=\"__2 _201\"></span>om petroleum pr<span class=\"__2 _201\"></span>oducts<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs7e\">Re<span class=\"__2 _201\"></span>venue from the sale of crude oil is r<span class=\"__2 _201\"></span>ecognised when a cust<span class=\"__2 _201\"></span>omer obtains control (\u201csales\u201d or \u201clifting\u201d </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs7f\">method), normally this is when title passes at point of deliv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Re<span class=\"__2 _201\"></span>venues from pr<span class=\"__2 _201\"></span>oduction of oil </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs80\">properties ar<span class=\"__2 _201\"></span>e recognised bas<span class=\"__2 _201\"></span>ed on actual volumes lif<span class=\"__2 _202\"></span>ted and s<span class=\"__2 _201\"></span>old to customers during the period. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs81\">Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold mor<span class=\"__2 _201\"></span>e than the ownership inter<span class=\"__2 _201\"></span>est, an accrual is recognised f<span class=\"__2 _201\"></span>or </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs82\">the cost of the overlift. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold less than the owner<span class=\"__2 _201\"></span>ship interest, costs ar<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs83\">deferr<span class=\"__2 _201\"></span>ed for the underlift. Overlift and underlif<span class=\"__2 _202\"></span>t on the Consolidat<span class=\"__2 _201\"></span>ed statement of financial position date </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs84\">are v<span class=\"__2 _201\"></span>alued at production costs. Lifting imbalances are a part of the operating cy<span class=\"__2 _201\"></span>cle and as such classified </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs85\">as other curr<span class=\"__2 _201\"></span>ent liabilities/assets. Under a pr<span class=\"__2 _201\"></span>oduction sharing contract, where the gr<span class=\"__2 _201\"></span>oup is requir<span class=\"__2 _201\"></span>ed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs86\">to pay pr<span class=\"__2 _201\"></span>ofit oil tax on pr<span class=\"__2 _201\"></span>oduction of crude oil, such payment can either be settled (i) in kind (wher<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs87\">the government lift the crude it is entitled to<span class=\"__2 _201\"></span>); or (ii) in cash (where the Gr<span class=\"__2 _201\"></span>oup sells the crude and pays </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs88\">the tax<span class=\"__2 _201\"></span>es in cash). The group pr<span class=\"__2 _201\"></span>esents a gr<span class=\"__2 _201\"></span>oss-up of the pro<span class=\"__2 _201\"></span>fit oil tax as an income tax expense with a </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs89\">corresponding incr<span class=\"__2 _201\"></span>ease in oil and gas r<span class=\"__2 _201\"></span>evenues.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs8a\">Inter<span class=\"__2 _201\"></span>est income and financial instruments measured at amortised cost<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs8b\">Inter<span class=\"__2 _201\"></span>est income is recognis<span class=\"__2 _201\"></span>ed on an accruals basis. For all financial instruments measured at amortised </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs8c\">cost and inter<span class=\"__2 _201\"></span>est<span class=\"__2 _201\"></span>-bearing financial assets measured at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit and loss, inter<span class=\"__2 _201\"></span>est income </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs8d\">or expens<span class=\"__2 _201\"></span>e is recor<span class=\"__2 _201\"></span>ded using the effective inter<span class=\"__2 _201\"></span>est rate (EIR), which is the r<span class=\"__2 _201\"></span>ate that exactly dis<span class=\"__2 _201\"></span>counts the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs8e\">estimated futur<span class=\"__2 _201\"></span>e cash payments or r<span class=\"__2 _201\"></span>eceipts through the e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f the financial instrument or a </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs8f\">shorter period, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, to the net carrying amount of the financial asset or liability<span class=\"__2 _201\"></span>. Int<span class=\"__2 _201\"></span>erest </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs90\">re<span class=\"__2 _201\"></span>venue is included in finance income in income statement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span> </div>Re<span class=\"__2 _201\"></span>venue from major s<span class=\"__2 _201\"></span>ources fr<span class=\"__2 _201\"></span>om continuing operations:<span class=\"__2 _21f\"> </span><table class=\"s wd7 h45\" id=\"_b4372fa2-7d6e-42fc-9cc6-333adb6dc2db\"><tr><td class=\"c_1 n x13a yd89 w9d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f7 yd89 wf h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f8 yd89 w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a wd8 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Oil re<span class=\"__2 _201\"></span>venue (net)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f9 yd8a w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">199,356<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fa yd8a w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">267,886<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w14 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other re<span class=\"__2 _201\"></span>venue<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2fb yd8b w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,443<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fc yd8b w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,172<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wd9 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal rev<span class=\"__2 _201\"></span>enue<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2fd yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">216,799<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fe yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">285,058<span class=\"__2 gs37\"> </span></div></td></tr></table>There ar<span class=\"__2 _201\"></span>e no differ<span class=\"__2 _201\"></span>ences in the nature o<span class=\"__2 _201\"></span>f measurement methods used on s<span class=\"__2 _201\"></span>egment level compared with the consolidat<span class=\"__2 _201\"></span>ed financial statements. The oil re<span class=\"__2 _201\"></span>venue from continuing operations r<span class=\"__2 _201\"></span>elates t<span class=\"__2 _201\"></span>o sale of hydr<span class=\"__2 _201\"></span>ocarbons fr<span class=\"__2 _201\"></span>om three assets, Block G in E<span class=\"__2 _201\"></span>quatorial Guinea, Dussafu in Gabon and TPS in T<span class=\"__2 _207\"></span>unisia. The Group has loc<span class=\"__2 _201\"></span>al obligations in T<span class=\"__2 _204\"></span>unisia and 20% of pr<span class=\"__2 _201\"></span>oduced volumes are sold t<span class=\"__2 _201\"></span>o the T<span class=\"__2 _204\"></span>unisian State Oil Company<span class=\"__2 _204\"></span>, Entrepris<span class=\"__2 _201\"></span>e T<span class=\"__2 _204\"></span>unisienne D\u2019 Activites P<span class=\"__2 _201\"></span>etrolier<span class=\"__2 _201\"></span>es (ET<span class=\"__2 _201\"></span>AP) in or<span class=\"__2 _201\"></span>der to fulfil the Gr<span class=\"__2 _201\"></span>oup\u2019s domestic market obligations. All sales fr<span class=\"__2 _201\"></span>om the Group<span class=\"__2 _201\"></span>\u2019s production ar<span class=\"__2 _201\"></span>ose from thr<span class=\"__2 _201\"></span>ee key cust<span class=\"__2 _201\"></span>omers.<span class=\"__2 _21f\"> </span>Other re<span class=\"__2 _201\"></span>venue consists of estimated State pr<span class=\"__2 _201\"></span>ofit oil of USD 17.4 million (2024: USD 17.2 million) with a corresponding amount as income tax (s<span class=\"__2 _201\"></span>ee Note 2.4.9. Income tax) and the trading loss o<span class=\"__2 _201\"></span>f domestic market obligation tr<span class=\"__2 _201\"></span>ansactions of USD 0.4 million (2024: profit of USD 0.1 million) consisting of cost o<span class=\"__2 _201\"></span>f crude oil bought in at a cost of USD 10.6 million offset b<span class=\"__2 _201\"></span>y the sale of this oil for USD 10.2 million. State pro<span class=\"__2 _201\"></span>fit oil and domestic market obligations ar<span class=\"__2 _201\"></span>e conditions specified under the terms of the Dussafu PSC<span class=\"__2 _201\"></span>. As summary of the licence interests ar<span class=\"__2 _201\"></span>e as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s wda h46\" id=\"_cf6bd456-37d4-41d5-8484-e26b2f5ae403\"><tr><td class=\"c_1 n x13a yd8d wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licence area<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd8d wdb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o\u2019s inter<span class=\"__2 _201\"></span>est<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x300 yd8d wdc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Countr<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd8d wdd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Expir<span class=\"__2 _202\"></span>y of current phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8e wde h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block G<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x302 yd8e wdf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14.25%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x303 yd8e we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x304 yd8e we1 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2040<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8f we2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dussafu Marin permit (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x305 yd8f we3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.4997%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x306 yd8f we4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x307 yd8f we5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">September 2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd90 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-01<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd90 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">56% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd90 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd90 we8 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2027<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration Right 12/3/376 </td><td class=\"c_1 n x30a yd92 we9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30b yd92 wea h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30c yd92 web h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(iii)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd94 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-23<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd94 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd94 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd94 wec h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">March<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd95 wed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Niosi Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30d yd95 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30e yd95 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30f yd95 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2030<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd96 wf0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guduma Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x310 yd96 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x311 yd96 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x312 yd96 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd97 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">TPS Assets:<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd98 wf1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x313 yd98 wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x314 yd98 wf3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x315 yd98 wf4 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 wf5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina South<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x316 yd99 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x317 yd99 wf6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x318 yd99 wd3 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">November<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a wf7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gremda / El Ain<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x319 yd9a wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31a yd9a wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd9a we1 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9b wf8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guebiba<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd9b wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31b yd9b wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31c yd9b web h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2033<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wf9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Rhemoura (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31d ycf3 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31e ycf3 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31f ycf3 wfa h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">January<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>The Ruche area Ex<span class=\"__2 _201\"></span>clusive Exploitation Authorisation (\u201cEEA<span class=\"__2 _201\"></span>\u201d) under the Dussafu Marin PSC has been  effectiv<span class=\"__2 _201\"></span>e from commencement of pr<span class=\"__2 _201\"></span>oduction in Septmber 2018 f<span class=\"__2 _201\"></span>or a period of 10 years. In April 2026, the EEA has been renew<span class=\"__2 _201\"></span>ed, at the contractor\u2019s r<span class=\"__2 _201\"></span>equest<span class=\"__2 _202\"></span>, for a period o<span class=\"__2 _201\"></span>f 10 years, starting in Sept<span class=\"__2 _201\"></span>ember 2028. Subsequent to this, if commer<span class=\"__2 _201\"></span>cial exploitation is still possible fr<span class=\"__2 _201\"></span>om the Ruche area, the EEA may be rene<span class=\"__2 _201\"></span>wed for thr<span class=\"__2 _201\"></span>ee fur<span class=\"__2 _202\"></span>ther periods of five year t<span class=\"__2 _201\"></span>erms each, until 2053.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>In process of being r<span class=\"__2 _201\"></span>enewed.<span class=\"__2 _21f\"> </span>(iii) <span class=\"__2 _247\"> </span>Awaiting appr<span class=\"__2 _201\"></span>oval of thr<span class=\"__2 _201\"></span>ee-year explor<span class=\"__2 _201\"></span>ation work progr<span class=\"__2 _201\"></span>amme application<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "Note 2.4.10. <span class=\"__2 _201\"></span>Revenue recognition Re<span class=\"__2 _201\"></span>venue fr<span class=\"__2 _201\"></span>om petroleum pr<span class=\"__2 _201\"></span>oducts<span class=\"__2 _21f\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of crude oil is r<span class=\"__2 _201\"></span>ecognised when a cust<span class=\"__2 _201\"></span>omer obtains control (\u201csales\u201d or \u201clifting\u201d method), normally this is when title passes at point of deliv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Re<span class=\"__2 _201\"></span>venues from pr<span class=\"__2 _201\"></span>oduction of oil properties ar<span class=\"__2 _201\"></span>e recognised bas<span class=\"__2 _201\"></span>ed on actual volumes lif<span class=\"__2 _202\"></span>ted and s<span class=\"__2 _201\"></span>old to customers during the period. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold mor<span class=\"__2 _201\"></span>e than the ownership inter<span class=\"__2 _201\"></span>est, an accrual is recognised f<span class=\"__2 _201\"></span>or the cost of the overlift. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold less than the owner<span class=\"__2 _201\"></span>ship interest, costs ar<span class=\"__2 _201\"></span>e deferr<span class=\"__2 _201\"></span>ed for the underlift. Overlift and underlif<span class=\"__2 _202\"></span>t on the Consolidat<span class=\"__2 _201\"></span>ed statement of financial position date are v<span class=\"__2 _201\"></span>alued at production costs. Lifting imbalances are a part of the operating cy<span class=\"__2 _201\"></span>cle and as such classified as other curr<span class=\"__2 _201\"></span>ent liabilities/assets. Under a pr<span class=\"__2 _201\"></span>oduction sharing contract, where the gr<span class=\"__2 _201\"></span>oup is requir<span class=\"__2 _201\"></span>ed to pay pr<span class=\"__2 _201\"></span>ofit oil tax on pr<span class=\"__2 _201\"></span>oduction of crude oil, such payment can either be settled (i) in kind (wher<span class=\"__2 _201\"></span>e the government lift the crude it is entitled to<span class=\"__2 _201\"></span>); or (ii) in cash (where the Gr<span class=\"__2 _201\"></span>oup sells the crude and pays the tax<span class=\"__2 _201\"></span>es in cash). The group pr<span class=\"__2 _201\"></span>esents a gr<span class=\"__2 _201\"></span>oss-up of the pro<span class=\"__2 _201\"></span>fit oil tax as an income tax expense with a corresponding incr<span class=\"__2 _201\"></span>ease in oil and gas r<span class=\"__2 _201\"></span>evenues.<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income and financial instruments measured at amortised cost<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income is recognis<span class=\"__2 _201\"></span>ed on an accruals basis. For all financial instruments measured at amortised cost and inter<span class=\"__2 _201\"></span>est<span class=\"__2 _201\"></span>-bearing financial assets measured at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit and loss, inter<span class=\"__2 _201\"></span>est income or expens<span class=\"__2 _201\"></span>e is recor<span class=\"__2 _201\"></span>ded using the effective inter<span class=\"__2 _201\"></span>est rate (EIR), which is the r<span class=\"__2 _201\"></span>ate that exactly dis<span class=\"__2 _201\"></span>counts the estimated futur<span class=\"__2 _201\"></span>e cash payments or r<span class=\"__2 _201\"></span>eceipts through the e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f the financial instrument or a shorter period, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, to the net carrying amount of the financial asset or liability<span class=\"__2 _201\"></span>. Int<span class=\"__2 _201\"></span>erest re<span class=\"__2 _201\"></span>venue is included in finance income in income statement<span class=\"__2 _21f\"> </span>Re<span class=\"__2 _201\"></span>venue from major s<span class=\"__2 _201\"></span>ources fr<span class=\"__2 _201\"></span>om continuing operations:<span class=\"__2 _21f\"> </span><table class=\"s wd7 h45\" id=\"_b4372fa2-7d6e-42fc-9cc6-333adb6dc2db\"><tr><td class=\"c_1 n x13a yd89 w9d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f7 yd89 wf h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f8 yd89 w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a wd8 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Oil re<span class=\"__2 _201\"></span>venue (net)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f9 yd8a w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">199,356<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fa yd8a w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">267,886<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w14 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other re<span class=\"__2 _201\"></span>venue<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2fb yd8b w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,443<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fc yd8b w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,172<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wd9 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal rev<span class=\"__2 _201\"></span>enue<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2fd yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">216,799<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fe yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">285,058<span class=\"__2 gs37\"> </span></div></td></tr></table>There ar<span class=\"__2 _201\"></span>e no differ<span class=\"__2 _201\"></span>ences in the nature o<span class=\"__2 _201\"></span>f measurement methods used on s<span class=\"__2 _201\"></span>egment level compared with the consolidat<span class=\"__2 _201\"></span>ed financial statements. The oil re<span class=\"__2 _201\"></span>venue from continuing operations r<span class=\"__2 _201\"></span>elates t<span class=\"__2 _201\"></span>o sale of hydr<span class=\"__2 _201\"></span>ocarbons fr<span class=\"__2 _201\"></span>om three assets, Block G in E<span class=\"__2 _201\"></span>quatorial Guinea, Dussafu in Gabon and TPS in T<span class=\"__2 _207\"></span>unisia. The Group has loc<span class=\"__2 _201\"></span>al obligations in T<span class=\"__2 _204\"></span>unisia and 20% of pr<span class=\"__2 _201\"></span>oduced volumes are sold t<span class=\"__2 _201\"></span>o the T<span class=\"__2 _204\"></span>unisian State Oil Company<span class=\"__2 _204\"></span>, Entrepris<span class=\"__2 _201\"></span>e T<span class=\"__2 _204\"></span>unisienne D\u2019 Activites P<span class=\"__2 _201\"></span>etrolier<span class=\"__2 _201\"></span>es (ET<span class=\"__2 _201\"></span>AP) in or<span class=\"__2 _201\"></span>der to fulfil the Gr<span class=\"__2 _201\"></span>oup\u2019s domestic market obligations. All sales fr<span class=\"__2 _201\"></span>om the Group<span class=\"__2 _201\"></span>\u2019s production ar<span class=\"__2 _201\"></span>ose from thr<span class=\"__2 _201\"></span>ee key cust<span class=\"__2 _201\"></span>omers.<span class=\"__2 _21f\"> </span>Other re<span class=\"__2 _201\"></span>venue consists of estimated State pr<span class=\"__2 _201\"></span>ofit oil of USD 17.4 million (2024: USD 17.2 million) with a corresponding amount as income tax (s<span class=\"__2 _201\"></span>ee Note 2.4.9. Income tax) and the trading loss o<span class=\"__2 _201\"></span>f domestic market obligation tr<span class=\"__2 _201\"></span>ansactions of USD 0.4 million (2024: profit of USD 0.1 million) consisting of cost o<span class=\"__2 _201\"></span>f crude oil bought in at a cost of USD 10.6 million offset b<span class=\"__2 _201\"></span>y the sale of this oil for USD 10.2 million. State pro<span class=\"__2 _201\"></span>fit oil and domestic market obligations ar<span class=\"__2 _201\"></span>e conditions specified under the terms of the Dussafu PSC<span class=\"__2 _201\"></span>. As summary of the licence interests ar<span class=\"__2 _201\"></span>e as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s wda h46\" id=\"_cf6bd456-37d4-41d5-8484-e26b2f5ae403\"><tr><td class=\"c_1 n x13a yd8d wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licence area<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd8d wdb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o\u2019s inter<span class=\"__2 _201\"></span>est<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x300 yd8d wdc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Countr<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd8d wdd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Expir<span class=\"__2 _202\"></span>y of current phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8e wde h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block G<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x302 yd8e wdf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14.25%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x303 yd8e we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x304 yd8e we1 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2040<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8f we2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dussafu Marin permit (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x305 yd8f we3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.4997%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x306 yd8f we4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x307 yd8f we5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">September 2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd90 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-01<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd90 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">56% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd90 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd90 we8 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2027<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration Right 12/3/376 </td><td class=\"c_1 n x30a yd92 we9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30b yd92 wea h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30c yd92 web h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(iii)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd94 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-23<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd94 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd94 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd94 wec h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">March<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd95 wed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Niosi Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30d yd95 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30e yd95 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30f yd95 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2030<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd96 wf0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guduma Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x310 yd96 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x311 yd96 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x312 yd96 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd97 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">TPS Assets:<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd98 wf1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x313 yd98 wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x314 yd98 wf3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x315 yd98 wf4 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 wf5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina South<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x316 yd99 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x317 yd99 wf6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x318 yd99 wd3 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">November<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a wf7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gremda / El Ain<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x319 yd9a wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31a yd9a wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd9a we1 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9b wf8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guebiba<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd9b wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31b yd9b wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31c yd9b web h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2033<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wf9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Rhemoura (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31d ycf3 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31e ycf3 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31f ycf3 wfa h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">January<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>The Ruche area Ex<span class=\"__2 _201\"></span>clusive Exploitation Authorisation (\u201cEEA<span class=\"__2 _201\"></span>\u201d) under the Dussafu Marin PSC has been  effectiv<span class=\"__2 _201\"></span>e from commencement of pr<span class=\"__2 _201\"></span>oduction in Septmber 2018 f<span class=\"__2 _201\"></span>or a period of 10 years. In April 2026, the EEA has been renew<span class=\"__2 _201\"></span>ed, at the contractor\u2019s r<span class=\"__2 _201\"></span>equest<span class=\"__2 _202\"></span>, for a period o<span class=\"__2 _201\"></span>f 10 years, starting in Sept<span class=\"__2 _201\"></span>ember 2028. Subsequent to this, if commer<span class=\"__2 _201\"></span>cial exploitation is still possible fr<span class=\"__2 _201\"></span>om the Ruche area, the EEA may be rene<span class=\"__2 _201\"></span>wed for thr<span class=\"__2 _201\"></span>ee fur<span class=\"__2 _202\"></span>ther periods of five year t<span class=\"__2 _201\"></span>erms each, until 2053.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>In process of being r<span class=\"__2 _201\"></span>enewed.<span class=\"__2 _21f\"> </span>(iii) <span class=\"__2 _247\"> </span>Awaiting appr<span class=\"__2 _201\"></span>oval of thr<span class=\"__2 _201\"></span>ee-year explor<span class=\"__2 _201\"></span>ation work progr<span class=\"__2 _201\"></span>amme application<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Note 2.4.10. <span class=\"__2 _201\"></span>Revenue recognition Re<span class=\"__2 _201\"></span>venue fr<span class=\"__2 _201\"></span>om petroleum pr<span class=\"__2 _201\"></span>oducts<span class=\"__2 _21f\"> </span>Re<span class=\"__2 _201\"></span>venue from the sale of crude oil is r<span class=\"__2 _201\"></span>ecognised when a cust<span class=\"__2 _201\"></span>omer obtains control (\u201csales\u201d or \u201clifting\u201d method), normally this is when title passes at point of deliv<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. Re<span class=\"__2 _201\"></span>venues from pr<span class=\"__2 _201\"></span>oduction of oil properties ar<span class=\"__2 _201\"></span>e recognised bas<span class=\"__2 _201\"></span>ed on actual volumes lif<span class=\"__2 _202\"></span>ted and s<span class=\"__2 _201\"></span>old to customers during the period. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold mor<span class=\"__2 _201\"></span>e than the ownership inter<span class=\"__2 _201\"></span>est, an accrual is recognised f<span class=\"__2 _201\"></span>or the cost of the overlift. Where the Gr<span class=\"__2 _201\"></span>oup has lifted and sold less than the owner<span class=\"__2 _201\"></span>ship interest, costs ar<span class=\"__2 _201\"></span>e deferr<span class=\"__2 _201\"></span>ed for the underlift. Overlift and underlif<span class=\"__2 _202\"></span>t on the Consolidat<span class=\"__2 _201\"></span>ed statement of financial position date are v<span class=\"__2 _201\"></span>alued at production costs. Lifting imbalances are a part of the operating cy<span class=\"__2 _201\"></span>cle and as such classified as other curr<span class=\"__2 _201\"></span>ent liabilities/assets. Under a pr<span class=\"__2 _201\"></span>oduction sharing contract, where the gr<span class=\"__2 _201\"></span>oup is requir<span class=\"__2 _201\"></span>ed to pay pr<span class=\"__2 _201\"></span>ofit oil tax on pr<span class=\"__2 _201\"></span>oduction of crude oil, such payment can either be settled (i) in kind (wher<span class=\"__2 _201\"></span>e the government lift the crude it is entitled to<span class=\"__2 _201\"></span>); or (ii) in cash (where the Gr<span class=\"__2 _201\"></span>oup sells the crude and pays the tax<span class=\"__2 _201\"></span>es in cash). The group pr<span class=\"__2 _201\"></span>esents a gr<span class=\"__2 _201\"></span>oss-up of the pro<span class=\"__2 _201\"></span>fit oil tax as an income tax expense with a corresponding incr<span class=\"__2 _201\"></span>ease in oil and gas r<span class=\"__2 _201\"></span>evenues.<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income and financial instruments measured at amortised cost<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income is recognis<span class=\"__2 _201\"></span>ed on an accruals basis. For all financial instruments measured at amortised cost and inter<span class=\"__2 _201\"></span>est<span class=\"__2 _201\"></span>-bearing financial assets measured at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit and loss, inter<span class=\"__2 _201\"></span>est income or expens<span class=\"__2 _201\"></span>e is recor<span class=\"__2 _201\"></span>ded using the effective inter<span class=\"__2 _201\"></span>est rate (EIR), which is the r<span class=\"__2 _201\"></span>ate that exactly dis<span class=\"__2 _201\"></span>counts the estimated futur<span class=\"__2 _201\"></span>e cash payments or r<span class=\"__2 _201\"></span>eceipts through the e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f the financial instrument or a shorter period, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, to the net carrying amount of the financial asset or liability<span class=\"__2 _201\"></span>. Int<span class=\"__2 _201\"></span>erest re<span class=\"__2 _201\"></span>venue is included in finance income in income statement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Inter<span class=\"__2 _201\"></span>est income and financial instruments measured at amortised cost<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income is recognis<span class=\"__2 _201\"></span>ed on an accruals basis. For all financial instruments measured at amortised cost and inter<span class=\"__2 _201\"></span>est<span class=\"__2 _201\"></span>-bearing financial assets measured at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit and loss, inter<span class=\"__2 _201\"></span>est income or expens<span class=\"__2 _201\"></span>e is recor<span class=\"__2 _201\"></span>ded using the effective inter<span class=\"__2 _201\"></span>est rate (EIR), which is the r<span class=\"__2 _201\"></span>ate that exactly dis<span class=\"__2 _201\"></span>counts the estimated futur<span class=\"__2 _201\"></span>e cash payments or r<span class=\"__2 _201\"></span>eceipts through the e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f the financial instrument or a shorter period, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, to the net carrying amount of the financial asset or liability<span class=\"__2 _201\"></span>. Int<span class=\"__2 _201\"></span>erest re<span class=\"__2 _201\"></span>venue is included in finance income in income statement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 5: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Financ<span class=\"__2 _201\"></span>e, int<span class=\"__2 _201\"></span>erest and other income and e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></span><table class=\"s w128 h51\" id=\"_dd4df8a5-5d7f-49f5-877a-46f1b39a2974\"><tr><td class=\"c_1 n x13a ydd7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39f ydd8 w129 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a0 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a1 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd9 w12a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed (gain)/loss on commodity hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a2 ydd9 w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a3 ydd9 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">343<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a4 ydd9 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydda w12b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est income from placements and deposits<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a5 ydda w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(567)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a6 ydda w23 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(143)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w12c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est expense - L<span class=\"__2 _201\"></span>oans and borrowings<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a7 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,041<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a8 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,630<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w12d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on listed equity investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a9 yd9f w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3aa yd9f w38 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ab yd9f w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w12e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on other investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ac yd8a w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ad yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ae yd8a w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w12f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other financial costs: Bank charges, AR<span class=\"__2 _201\"></span>O unwinding<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3af yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,919<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b0 yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,201<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w130 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal - Net (income) / e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3b1 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">25,730<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b2 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">21,009</span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Inter<span class=\"__2 _201\"></span>est income and financial instruments measured at amortised cost<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est income is recognis<span class=\"__2 _201\"></span>ed on an accruals basis. For all financial instruments measured at amortised cost and inter<span class=\"__2 _201\"></span>est<span class=\"__2 _201\"></span>-bearing financial assets measured at f<span class=\"__2 _201\"></span>air value through pr<span class=\"__2 _201\"></span>ofit and loss, inter<span class=\"__2 _201\"></span>est income or expens<span class=\"__2 _201\"></span>e is recor<span class=\"__2 _201\"></span>ded using the effective inter<span class=\"__2 _201\"></span>est rate (EIR), which is the r<span class=\"__2 _201\"></span>ate that exactly dis<span class=\"__2 _201\"></span>counts the estimated futur<span class=\"__2 _201\"></span>e cash payments or r<span class=\"__2 _201\"></span>eceipts through the e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f the financial instrument or a shorter period, where appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _201\"></span>, to the net carrying amount of the financial asset or liability<span class=\"__2 _201\"></span>. Int<span class=\"__2 _201\"></span>erest re<span class=\"__2 _201\"></span>venue is included in finance income in income statement<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "Note 2.4.11. <span class=\"__2 _201\"></span>Inventories<span class=\"__2 _21f\"> </span>Invent<span class=\"__2 _201\"></span>ories, consisting of crude oil, and drilling and maintenance materials, ar<span class=\"__2 _201\"></span>e stated at the lo<span class=\"__2 _201\"></span>wer of cost and net realisable v<span class=\"__2 _201\"></span>alue. Costs compris<span class=\"__2 _201\"></span>e costs of purchas<span class=\"__2 _201\"></span>e, costs of conv<span class=\"__2 _201\"></span>ersion and other costs incurred in bringing the in<span class=\"__2 _201\"></span>ventories to their pr<span class=\"__2 _201\"></span>esent location and condition. W<span class=\"__2 _201\"></span>eighted a<span class=\"__2 _201\"></span>verage cost is used t<span class=\"__2 _201\"></span>o determine the cost of or<span class=\"__2 _201\"></span>dinarily inter<span class=\"__2 _201\"></span>-changeable items",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Note 2.4.11. <span class=\"__2 _201\"></span>Inventories<span class=\"__2 _21f\"> </span>Invent<span class=\"__2 _201\"></span>ories, consisting of crude oil, and drilling and maintenance materials, ar<span class=\"__2 _201\"></span>e stated at the lo<span class=\"__2 _201\"></span>wer of cost and net realisable v<span class=\"__2 _201\"></span>alue. Costs compris<span class=\"__2 _201\"></span>e costs of purchas<span class=\"__2 _201\"></span>e, costs of conv<span class=\"__2 _201\"></span>ersion and other costs incurred in bringing the in<span class=\"__2 _201\"></span>ventories to their pr<span class=\"__2 _201\"></span>esent location and condition. W<span class=\"__2 _201\"></span>eighted a<span class=\"__2 _201\"></span>verage cost is used t<span class=\"__2 _201\"></span>o determine the cost of or<span class=\"__2 _201\"></span>dinarily inter<span class=\"__2 _201\"></span>-changeable items",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "<div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs92\">Note 2.4.12. <span class=\"__2 _201\"></span>Share-based payment transactions<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs93\">Employees (including s<span class=\"__2 _201\"></span>enior executiv<span class=\"__2 _201\"></span>es) of the Group may r<span class=\"__2 _201\"></span>eceive r<span class=\"__2 _201\"></span>emuneration in the form of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs94\">share-bas<span class=\"__2 _201\"></span>ed payment transactions, whereb<span class=\"__2 _201\"></span>y employees render s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices as consideration for equity </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs95\">instruments (equity-settled tr<span class=\"__2 _201\"></span>ansactions).<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs96\">Equity-settled tr<span class=\"__2 _201\"></span>ansactions<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs97\">The cost of equity-settled transactions is r<span class=\"__2 _201\"></span>ecognised, together with a corr<span class=\"__2 _201\"></span>esponding increas<span class=\"__2 _201\"></span>e in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs98\">additional paid in capital r<span class=\"__2 _201\"></span>eserve in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, ov<span class=\"__2 _201\"></span>er the period in which the per<span class=\"__2 _202\"></span>formance and/<span class=\"__2 _204\"></span>or ser<span class=\"__2 _202\"></span>vice </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs99\">conditions are fulfilled. The cumulativ<span class=\"__2 _201\"></span>e expense r<span class=\"__2 _201\"></span>ecognised for equity-settled tr<span class=\"__2 _201\"></span>ansactions at each </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9a\">reporting date until the v<span class=\"__2 _201\"></span>esting date reflects the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent t<span class=\"__2 _201\"></span>o which the vesting period has expir<span class=\"__2 _201\"></span>ed and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9b\">the Group<span class=\"__2 _201\"></span>\u2019s best estimate of the number of equity instruments that will ultimately vest. The income </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9c\">statement e<span class=\"__2 _201\"></span>xpense or credit f<span class=\"__2 _201\"></span>or a period repr<span class=\"__2 _201\"></span>esents the movement in cumulativ<span class=\"__2 _201\"></span>e expense r<span class=\"__2 _201\"></span>ecognised as </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9d\">at the beginning and end of that period and is r<span class=\"__2 _201\"></span>ecognised in share-based pa<span class=\"__2 _201\"></span>yments expense<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9e\">No expens<span class=\"__2 _201\"></span>e is recognised f<span class=\"__2 _201\"></span>or awards that do not ultimat<span class=\"__2 _201\"></span>ely vest, ex<span class=\"__2 _201\"></span>cept for equity-settled transactions </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs9f\">for which v<span class=\"__2 _201\"></span>esting are conditional upon a market or non-<span class=\"__2 _201\"></span>vesting condition. These ar<span class=\"__2 _201\"></span>e treated as v<span class=\"__2 _201\"></span>esting </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa0\">irrespectiv<span class=\"__2 _201\"></span>e of whether or not the market or non-<span class=\"__2 _201\"></span>vesting condition is satisfied, provided that all o<span class=\"__2 _201\"></span>ther </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa1\">performance and/<span class=\"__2 _201\"></span>or service conditions are satisfied.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa2\">When the terms of an equity-s<span class=\"__2 _201\"></span>ettled transaction award ar<span class=\"__2 _201\"></span>e modified, the minimum expense r<span class=\"__2 _201\"></span>ecognised </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa3\">is the expens<span class=\"__2 _201\"></span>e as if the terms had not been modified, if the original terms o<span class=\"__2 _201\"></span>f the award ar<span class=\"__2 _201\"></span>e met<span class=\"__2 _202\"></span>. An </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa4\">additional expens<span class=\"__2 _201\"></span>e is recognised f<span class=\"__2 _201\"></span>or any modification that incr<span class=\"__2 _201\"></span>eases the total f<span class=\"__2 _201\"></span>air value of the shar<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa5\">based payment tr<span class=\"__2 _201\"></span>ansaction or is other<span class=\"__2 _202\"></span>wise beneficial to the emplo<span class=\"__2 _201\"></span>yee as measured at the dat<span class=\"__2 _201\"></span>e of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa6\">modification. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa7\">When an equity-settled awar<span class=\"__2 _201\"></span>d is cancelled, it is treat<span class=\"__2 _201\"></span>ed as if it vested on the date o<span class=\"__2 _201\"></span>f cancellation, and any </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa8\">expens<span class=\"__2 _201\"></span>e not yet recognis<span class=\"__2 _201\"></span>ed for the awar<span class=\"__2 _201\"></span>d is recognised immediat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>. This includes any awar<span class=\"__2 _201\"></span>d where non-<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsa9\">vesting conditions within the contr<span class=\"__2 _201\"></span>ol of either the entity or the employee are not met. How<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, if a new </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsaa\">award is substitut<span class=\"__2 _201\"></span>ed for the cancelled awar<span class=\"__2 _201\"></span>d and designated as a r<span class=\"__2 _201\"></span>eplacement award on the dat<span class=\"__2 _201\"></span>e that it is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsab\">granted, the c<span class=\"__2 _201\"></span>ancelled and new awards ar<span class=\"__2 _201\"></span>e treat<span class=\"__2 _201\"></span>ed as if they wer<span class=\"__2 _201\"></span>e a modification of the original awar<span class=\"__2 _201\"></span>d, as </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsac\">described in the pr<span class=\"__2 _201\"></span>evious paragraph.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsad\">The dilutive eff<span class=\"__2 _201\"></span>ect of outstanding options is reflect<span class=\"__2 _201\"></span>ed as additional share dilution in the computation of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsae\">diluted earnings per shar<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Note 2.4.12. <span class=\"__2 _201\"></span>Share-based payment transactions<span class=\"__2 _21f\"> </span>Employees (including s<span class=\"__2 _201\"></span>enior executiv<span class=\"__2 _201\"></span>es) of the Group may r<span class=\"__2 _201\"></span>eceive r<span class=\"__2 _201\"></span>emuneration in the form of share-bas<span class=\"__2 _201\"></span>ed payment transactions, whereb<span class=\"__2 _201\"></span>y employees render s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices as consideration for equity instruments (equity-settled tr<span class=\"__2 _201\"></span>ansactions).<span class=\"__2 _21f\"> </span>Equity-settled tr<span class=\"__2 _201\"></span>ansactions<span class=\"__2 _21f\"> </span>The cost of equity-settled transactions is r<span class=\"__2 _201\"></span>ecognised, together with a corr<span class=\"__2 _201\"></span>esponding increas<span class=\"__2 _201\"></span>e in additional paid in capital r<span class=\"__2 _201\"></span>eserve in equit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, ov<span class=\"__2 _201\"></span>er the period in which the per<span class=\"__2 _202\"></span>formance and/<span class=\"__2 _204\"></span>or ser<span class=\"__2 _202\"></span>vice conditions are fulfilled. The cumulativ<span class=\"__2 _201\"></span>e expense r<span class=\"__2 _201\"></span>ecognised for equity-settled tr<span class=\"__2 _201\"></span>ansactions at each reporting date until the v<span class=\"__2 _201\"></span>esting date reflects the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>tent t<span class=\"__2 _201\"></span>o which the vesting period has expir<span class=\"__2 _201\"></span>ed and the Group<span class=\"__2 _201\"></span>\u2019s best estimate of the number of equity instruments that will ultimately vest. The income statement e<span class=\"__2 _201\"></span>xpense or credit f<span class=\"__2 _201\"></span>or a period repr<span class=\"__2 _201\"></span>esents the movement in cumulativ<span class=\"__2 _201\"></span>e expense r<span class=\"__2 _201\"></span>ecognised as at the beginning and end of that period and is r<span class=\"__2 _201\"></span>ecognised in share-based pa<span class=\"__2 _201\"></span>yments expense<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>No expens<span class=\"__2 _201\"></span>e is recognised f<span class=\"__2 _201\"></span>or awards that do not ultimat<span class=\"__2 _201\"></span>ely vest, ex<span class=\"__2 _201\"></span>cept for equity-settled transactions for which v<span class=\"__2 _201\"></span>esting are conditional upon a market or non-<span class=\"__2 _201\"></span>vesting condition. These ar<span class=\"__2 _201\"></span>e treated as v<span class=\"__2 _201\"></span>esting irrespectiv<span class=\"__2 _201\"></span>e of whether or not the market or non-<span class=\"__2 _201\"></span>vesting condition is satisfied, provided that all o<span class=\"__2 _201\"></span>ther performance and/<span class=\"__2 _201\"></span>or service conditions are satisfied.<span class=\"__2 _21f\"> </span>When the terms of an equity-s<span class=\"__2 _201\"></span>ettled transaction award ar<span class=\"__2 _201\"></span>e modified, the minimum expense r<span class=\"__2 _201\"></span>ecognised is the expens<span class=\"__2 _201\"></span>e as if the terms had not been modified, if the original terms o<span class=\"__2 _201\"></span>f the award ar<span class=\"__2 _201\"></span>e met<span class=\"__2 _202\"></span>. An additional expens<span class=\"__2 _201\"></span>e is recognised f<span class=\"__2 _201\"></span>or any modification that incr<span class=\"__2 _201\"></span>eases the total f<span class=\"__2 _201\"></span>air value of the shar<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-<span class=\"__2 _21f\"> </span>based payment tr<span class=\"__2 _201\"></span>ansaction or is other<span class=\"__2 _202\"></span>wise beneficial to the emplo<span class=\"__2 _201\"></span>yee as measured at the dat<span class=\"__2 _201\"></span>e of modification. When an equity-settled awar<span class=\"__2 _201\"></span>d is cancelled, it is treat<span class=\"__2 _201\"></span>ed as if it vested on the date o<span class=\"__2 _201\"></span>f cancellation, and any expens<span class=\"__2 _201\"></span>e not yet recognis<span class=\"__2 _201\"></span>ed for the awar<span class=\"__2 _201\"></span>d is recognised immediat<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>. This includes any awar<span class=\"__2 _201\"></span>d where non-<span class=\"__2 _21f\"> </span>vesting conditions within the contr<span class=\"__2 _201\"></span>ol of either the entity or the employee are not met. How<span class=\"__2 _201\"></span>ever<span class=\"__2 _201\"></span>, if a new award is substitut<span class=\"__2 _201\"></span>ed for the cancelled awar<span class=\"__2 _201\"></span>d and designated as a r<span class=\"__2 _201\"></span>eplacement award on the dat<span class=\"__2 _201\"></span>e that it is granted, the c<span class=\"__2 _201\"></span>ancelled and new awards ar<span class=\"__2 _201\"></span>e treat<span class=\"__2 _201\"></span>ed as if they wer<span class=\"__2 _201\"></span>e a modification of the original awar<span class=\"__2 _201\"></span>d, as described in the pr<span class=\"__2 _201\"></span>evious paragraph.<span class=\"__2 _21f\"> </span>The dilutive eff<span class=\"__2 _201\"></span>ect of outstanding options is reflect<span class=\"__2 _201\"></span>ed as additional share dilution in the computation of diluted earnings per shar<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs1e3\">Note 17: <span class=\"ff1_2\">Shar<span class=\"__2 _201\"></span>e based payments<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs1e4\">Restrict<span class=\"__2 _201\"></span>ed Share Unit (\u201cRSU\u201d) scheme </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e5\">At the Annual General Meeting held on 23 Ma<span class=\"__2 _201\"></span>y 2024, the existing RSU scheme (as originally pr<span class=\"__2 _201\"></span>esented </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e6\">and appro<span class=\"__2 _201\"></span>ved in the 27 May 2015 Annual General Meeting), was appr<span class=\"__2 _201\"></span>oved for ano<span class=\"__2 _201\"></span>ther three years up </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e7\">to the general meeting t<span class=\"__2 _201\"></span>o be held in the year 2027. Under this appro<span class=\"__2 _201\"></span>ved employee incentive s<span class=\"__2 _201\"></span>cheme, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e8\">the Company may issue RSUs t<span class=\"__2 _201\"></span>o ex<span class=\"__2 _201\"></span>ecutive and key emplo<span class=\"__2 _201\"></span>yees. Awar<span class=\"__2 _201\"></span>ds under the RSU scheme will </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e9\">normally be considered one time per y<span class=\"__2 _201\"></span>ear and grant of share-bas<span class=\"__2 _201\"></span>ed incentives will, in value (c<span class=\"__2 _201\"></span>alculated </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ea\">at the time of grant), be c<span class=\"__2 _201\"></span>apped levels defined in the plan. One RSU will entitle the holder to r<span class=\"__2 _201\"></span>eceive one </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1eb\">share o<span class=\"__2 _201\"></span>f capital stock of the C<span class=\"__2 _201\"></span>ompany against payment in cash of the par v<span class=\"__2 _201\"></span>alue for the share<span class=\"__2 _201\"></span>. Grant of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ec\">RSUs will be subject to a s<span class=\"__2 _201\"></span>et of per<span class=\"__2 _202\"></span>formance metrics with thr<span class=\"__2 _201\"></span>eshold and factors r<span class=\"__2 _201\"></span>eview<span class=\"__2 _201\"></span>ed annually by </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ed\">the Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s. Such metrics will be set as objectives based on sustained performance r<span class=\"__2 _201\"></span>esults </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ee\">including mostly share price incr<span class=\"__2 _201\"></span>eases and achiev<span class=\"__2 _201\"></span>ement of specific financial per<span class=\"__2 _202\"></span>formance measur<span class=\"__2 _201\"></span>es </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ef\">relat<span class=\"__2 _201\"></span>ed to a gr<span class=\"__2 _201\"></span>oup of oil and gas exploration and pr<span class=\"__2 _201\"></span>oduction peers that has been defined and adopted b<span class=\"__2 _201\"></span>y </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f0\">a committee established by the Boar<span class=\"__2 _201\"></span>d. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f1\">The movement of RSUs during the y<span class=\"__2 _201\"></span>ear are tabled below:<span class=\"__2 _21f\"> </span></div><div class=\"gs1f2\"><table class=\"s w1b9 h69\" id=\"_fedc0795-d89d-40f3-b84c-aed0bcc1a2fd\"><tr><td class=\"c_1 n x13a ye8b w1ba h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">All amounts in Number of units, unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x51a ye8b w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x51b ye8b w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye8c w1bb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Outstanding RSUs as of 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x51c ye8c w1bc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,277,003<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x51d ye8c w1bd h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,203,377<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye8d w1be h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Add: Grants during the year<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x51e ye8d w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">924,672<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x51f ye8d w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">640,032<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 ye8e ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Less: V<span class=\"__2 _204\"></span>ested during the year<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 x13a ye8f w1bf h44\"><div class=\"t_2 m0_2 x520 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">- Settled in cash t<span class=\"__2 _201\"></span>o cover tax<span class=\"__2 _201\"></span>es / settlement through<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">purchas<span class=\"__2 _201\"></span>e of shares fr<span class=\"__2 _201\"></span>om the market<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x521 ye90 w68 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(271,790)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x522 ye90 w68 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(566,406)</div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 ye91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\"> - Settled thr<span class=\"__2 _201\"></span>ough transfer of tr<span class=\"__2 _201\"></span>easury shares purchas<span class=\"__2 _201\"></span>ed </td><td class=\"c_1 n x521 ye92 w68 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(309,870)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x523 ye92 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 ye93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">under buy-back pr<span class=\"__2 _201\"></span>ogramme<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye94 w1c0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Less: T<span class=\"__2 _207\"></span>erminated without vesting<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x524 ye94 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(40,359)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x525 ye94 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1c1 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Outstanding RSUs as of 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x526 ycf3 w1c2 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,579,656<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x527 ycf3 w1c3 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,277,003<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f3\">The cash settlement o<span class=\"__2 _201\"></span>f RSUs is the Board of Dir<span class=\"__2 _201\"></span>ectors\u2019 unilat<span class=\"__2 _201\"></span>eral decision and such settlement is only to </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f4\">cover employ<span class=\"__2 _201\"></span>ee withholding taxes originating fr<span class=\"__2 _201\"></span>om vesting of RSUs. The Company<span class=\"__2 _204\"></span>, at its discr<span class=\"__2 _201\"></span>etion, may </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f5\">also elect t<span class=\"__2 _201\"></span>o settle the RSUs in cash or by delivering equity shar<span class=\"__2 _201\"></span>es purchased fr<span class=\"__2 _201\"></span>om the market. RSUs </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f6\">vested on 13 June 2025 when the shar<span class=\"__2 _201\"></span>e price of the Company was NOK 26.12 per shar<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f7\">During 2025, 924,672 Restrict<span class=\"__2 _201\"></span>ed Share Units (RSU) w<span class=\"__2 _201\"></span>ere awar<span class=\"__2 _201\"></span>ded under the Company\u2019s RSU scheme to </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f8\">ke<span class=\"__2 _201\"></span>y employees of the Company under the long-term incentive plan appr<span class=\"__2 _201\"></span>oved by the shar<span class=\"__2 _201\"></span>eholders. One </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1f9\">RSU entitles the holder to r<span class=\"__2 _201\"></span>eceive one share o<span class=\"__2 _201\"></span>f capital stock of the C<span class=\"__2 _201\"></span>ompany against payment in cash </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1fa\">of the par value o<span class=\"__2 _201\"></span>f the share<span class=\"__2 _201\"></span>. The par value is currently NOK 0.05 per shar<span class=\"__2 _201\"></span>e. V<span class=\"__2 _204\"></span>esting of the RSUs is time </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1fb\">based. The standar<span class=\"__2 _201\"></span>d vesting period is 3 years, wher<span class=\"__2 _201\"></span>e 1/3 of the RSUs vest after one year<span class=\"__2 _201\"></span>, 1/3 vest after 2 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1fc\">years and the final 1/3 vest after 3 y<span class=\"__2 _201\"></span>ears from grant. The Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors, at its discr<span class=\"__2 _201\"></span>etion can grant a </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1fd\">non-standard v<span class=\"__2 _201\"></span>esting period. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1fe\">RSUs vest automatic<span class=\"__2 _201\"></span>ally at the respective v<span class=\"__2 _201\"></span>esting dates, pro<span class=\"__2 _201\"></span>vided the unit holder continues to be an </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ff\">employee thr<span class=\"__2 _201\"></span>oughout the vesting period. The holder will be issued the applicable number of shar<span class=\"__2 _201\"></span>es as </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs200\">soon as possible ther<span class=\"__2 _201\"></span>eaf<span class=\"__2 _202\"></span>ter<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span></div>The Company c<span class=\"__2 _201\"></span>alculates the value of shar<span class=\"__2 _201\"></span>e-based compensation using a Black<span class=\"__2 _201\"></span>-Scholes option pricing model to estimat<span class=\"__2 _201\"></span>e the fair value of the RSUs at the dat<span class=\"__2 _201\"></span>e of grant. The estimated fair v<span class=\"__2 _201\"></span>alue of RSUs is amortised and expensed o<span class=\"__2 _201\"></span>ver the respective v<span class=\"__2 _201\"></span>esting period. U<span class=\"__2 _202\"></span>SD 2 million (2024: USD 1.7  million) has been charged t<span class=\"__2 _201\"></span>o the statement of compr<span class=\"__2 _201\"></span>ehensive income for the pr<span class=\"__2 _201\"></span>oportion of vesting during the respectiv<span class=\"__2 _201\"></span>e years and the same amount credit<span class=\"__2 _201\"></span>ed to additional paid-in capital. Upon vesting, the settlement value is r<span class=\"__2 _201\"></span>evers<span class=\"__2 _201\"></span>ed from the additional paid-in capital. USD 1.7 million relating t<span class=\"__2 _201\"></span>o the 2025 vesting was r<span class=\"__2 _201\"></span>eversed during the y<span class=\"__2 _201\"></span>ear (2024: U<span class=\"__2 _202\"></span>SD 1.7  million).<span class=\"__2 _21f\"> </span>The assumptions made f<span class=\"__2 _201\"></span>or the valuation of the RSUs granted during the y<span class=\"__2 _201\"></span>ear is as follows: <table class=\"s w1c4 h6a\" id=\"_f82f59f6-b7e5-4da4-b2c1-a9fad2ad2b73\"><tr><td class=\"c_1 n x13a yd3a w1c5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Ke<span class=\"__2 _201\"></span>y assumptions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x528 yd3a w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x529 yd3a w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd49 w1c6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average risk<span class=\"__2 _201\"></span>-fr<span class=\"__2 _201\"></span>ee inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x52a yd49 w1c7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.90%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x52b yd49 w1c7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.90%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd98 w1c8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dividend yield<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x52c yd98 w1c9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11.00%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x52d yd98 w1c7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5.30%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 w1ca h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f RSUs (vesting in T<span class=\"__2 _204\"></span>ranches)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x52e yd99 w1cb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1-3 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x52f yd99 w1cc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1-3 years<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a w1cd h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">V<span class=\"__2 _201\"></span>olatility range based on Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s historical shar<span class=\"__2 _201\"></span>e performance<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x530 yd9a w1ce h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">35%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x531 yd9a w1ce h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">40%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w1cf h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average r<span class=\"__2 _201\"></span>emaining contractual life o<span class=\"__2 _201\"></span>f RSUs at year end<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x532 yd2e w1d0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2 Y<span class=\"__2 _204\"></span>ears<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x533 yd2e w1d0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.1 Y<span class=\"__2 _204\"></span>ears<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1d1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Share price at gr<span class=\"__2 _201\"></span>ant date \u2013 per share<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x534 ycf3 w1d2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 gs37\"> </span>25.80</div></td><td class=\"c_1 n x535 ycf3 w1d2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 gs37\"> </span>32.20<span class=\"__2 _21f\"> </span></div></td></tr></table>The weight<span class=\"__2 _201\"></span>ed average fair v<span class=\"__2 _201\"></span>alue of RSUs granted during the period was NOK 20.51 per unit (2024: NOK 32.15  per unit) based on 924,672 units grant<span class=\"__2 _201\"></span>ed (2024: 640,032 units granted).<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing table illustrates the maturity profile and W<span class=\"__2 _201\"></span>eighted A<span class=\"__2 _201\"></span>verage Ex<span class=\"__2 _201\"></span>ercis<span class=\"__2 _201\"></span>e Price (\u201cW<span class=\"__2 _201\"></span>AEP\u201d) of the RSUs outstanding as of 31 December and vesting:  <table class=\"s w1d3 h6b\" id=\"_3744d5f1-a903-4d86-8b4e-b872e57f26b0\"><tr><td></td><td class=\"c_1 n x536 ye95 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x537 ye95 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x538 ye95 w1d4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">WAEP</div></td><td class=\"c_1 n x539 ye95 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x53a ye95 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x53b ye96 w1d5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Number of Units<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x53c ye96 w1d6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 _202\"></span>/shar<span class=\"__2 _201\"></span>e</div></td><td class=\"c_1 n x53d ye96 w1d7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exer<span class=\"__2 _201\"></span>cise value in NOK<span class=\"__2 _21f\"> </span></div></td><td></td></tr><tr><td class=\"c_1 n x13a ye97 w1d8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Within 1 year<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x53e ye97 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">756,247<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x53f ye97 w1d9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">598,679<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x540 ye97 w45 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05</div></td><td class=\"c_1 n x541 ye97 w1da h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">37,812<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x542 ye97 w1da h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29,934<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye98 w1db h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Between 1 and 2 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x543 ye98 w61 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">515,187<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x544 ye98 w1dc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">465,042<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x545 ye98 w45 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05</div></td><td class=\"c_1 n x546 ye98 w1da h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,759<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x547 ye98 w1da h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">23,252<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye99 w1db h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Between 2 and 3 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x543 ye99 w61 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">308,222<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x544 ye99 w1dc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">213,282<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x545 ye99 w45 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05</div></td><td class=\"c_1 n x546 ye99 w1da h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">15,411<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x547 ye99 w1da h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,664<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x548 ycf3 w1dd h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,579,656</div></td><td class=\"c_1 n x549 ycf3 w1c2 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,277,003<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x54a ycf3 w1de h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">78,982<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x54b ycf3 w1de h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">63,850<span class=\"__2 _21f\"> </span></div></td></tr></table>As of the year ended 2025 the unv<span class=\"__2 _201\"></span>ested RSUs wer<span class=\"__2 _201\"></span>e outstanding for 25 employees including k<span class=\"__2 _201\"></span>ey management personnel (2024: 22 emplo<span class=\"__2 _201\"></span>yees). The distribution of outstanding RSUs as of 31 December 2024 amongst the employ<span class=\"__2 _201\"></span>ees is as follows:<span class=\"__2 _21f\"> </span><table class=\"s w1df h6c\" id=\"_a2798faf-8d49-4adb-ae53-a30edc23c025\"><tr><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x54c h2_2 ye9a ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value </td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x54d h2_2 ye9b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\"> Exer<span class=\"__2 _201\"></span>cise price </td><td></td><td class=\"t_2 m0_2 x54e h2_2 ye9b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td></td><td class=\"t_2 m0_2 x54f h2_2 ye9c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">No of Units<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x550 ye9d w1e0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 _202\"></span>/shar<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x551 ye9d w1e1 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">E<span class=\"__2 _202\"></span>x<span class=\"__2 _201\"></span>ercise period<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x552 h2_2 ye9c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a ye9e w114 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x553 ye9e w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">433,886<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x554 ye9e w1e2 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x555 ye9e w1e3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June 2026 to June 2028<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x556 ye9e w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">590<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye9f w115 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x557 ye9f w6b h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216,292<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x558 ye9f wfe h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x559 ye9f w1e4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June 2026 to June 2028<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x55a ye9f w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">293<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yea0 w1e5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Eric d\u2019<span class=\"__2 _201\"></span>Ar<span class=\"__2 _201\"></span>gentr\u00e9<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x55b yea0 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">153,093<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x55c yea0 w1e2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x55d yea0 w1e3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June 2026 to June 2028<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33a yea0 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">64<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yea1 w1e6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other Employees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x55e yea1 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">776,385<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x55f yea1 wfe h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.05<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x560 yea1 w1e4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June 2026 to June 2028<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x561 yea1 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,021<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x562 ycf3 w1c3 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,579,656<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x46b ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,968<span class=\"__2 _21f\"> </span></div></td></tr></table>Under the RSU scheme in an ev<span class=\"__2 _201\"></span>ent where ther<span class=\"__2 _201\"></span>e is a change of control, all outstanding RSUs will vest immediately<span class=\"__2 _204\"></span>, and the Company will cash s<span class=\"__2 _201\"></span>ettle by compensating the differ<span class=\"__2 _201\"></span>ence bet<span class=\"__2 _202\"></span>ween the fair mark<span class=\"__2 _201\"></span>et value of the RSUs and the e<span class=\"__2 _201\"></span>xer<span class=\"__2 _201\"></span>cise value<span class=\"__2 _201\"></span>. A change of contr<span class=\"__2 _201\"></span>ol is defined in the RSU scheme terms and means (i) a change of contr<span class=\"__2 _201\"></span>ol in the ownership o<span class=\"__2 _201\"></span>f the Company which gives a person (individual or corpor<span class=\"__2 _201\"></span>ate) the right and the obligation to mak<span class=\"__2 _201\"></span>e a mandatory offer f<span class=\"__2 _201\"></span>or all the shares in the Company pur<span class=\"__2 _201\"></span>suant to the Nor<span class=\"__2 _202\"></span>wegian Securities T<span class=\"__2 _207\"></span>rading Act of 2007, (ii) if (i) is not applicable<span class=\"__2 _201\"></span>; a change of control in the o<span class=\"__2 _201\"></span>wnership of the Company which gives a pers<span class=\"__2 _201\"></span>on (individual or corporate) owner<span class=\"__2 _201\"></span>ship to or control o<span class=\"__2 _201\"></span>ver more than 50% of the v<span class=\"__2 _201\"></span>otes in the Company<span class=\"__2 _204\"></span>, (iii) a merger in which the Compan<span class=\"__2 _201\"></span>y is not the sur<span class=\"__2 _202\"></span>viving entity or (iv) a sale of all or substantially all of the Company\u2019s assets t<span class=\"__2 _201\"></span>o another corporation, partnership or other entity that is not a wholly owned Subsidiary of the Company<span class=\"__2 _204\"></span>. In the case of (i) and (ii) abo<span class=\"__2 _201\"></span>ve, the change of contr<span class=\"__2 _201\"></span>ol Is deemed to occur at the time when the rele<span class=\"__2 _201\"></span>vant ownership or contr<span class=\"__2 _201\"></span>ol occurs and in the case o<span class=\"__2 _201\"></span>f (iii) and (iv) above at completion of the mer<span class=\"__2 _201\"></span>ger or the sale.<span class=\"__2 _21f\"> </span>Share Options t<span class=\"__2 _201\"></span>o Board of Direct<span class=\"__2 _201\"></span>ors<span class=\"__2 _21f\"> </span>Pursuant to the r<span class=\"__2 _201\"></span>ecommendation of the Nominations Committ<span class=\"__2 _201\"></span>ee and the resolutions pass<span class=\"__2 _201\"></span>ed in the Annual General Meeting (\u201c2021 A<span class=\"__2 _201\"></span>GM\u201d) of the Company<span class=\"__2 _204\"></span>, held on 27 May 2021, a share option plan t<span class=\"__2 _201\"></span>o award shar<span class=\"__2 _201\"></span>e options to the C<span class=\"__2 _201\"></span>ompany\u2019s existing members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors, wer<span class=\"__2 _201\"></span>e approved and implemented (\u201cBoar<span class=\"__2 _201\"></span>d Options\u201d).  One Board Op<span class=\"__2 _201\"></span>tion entitles the holder to receiv<span class=\"__2 _201\"></span>e one share of c<span class=\"__2 _201\"></span>apital stock of the C<span class=\"__2 _201\"></span>ompany against payment in cash of the Ex<span class=\"__2 _201\"></span>ercis<span class=\"__2 _201\"></span>e Price of the option which has been set at NOK 17.34 each for 2021 awar<span class=\"__2 _201\"></span>ds, NOK 31.91 for the 2022 awar<span class=\"__2 _201\"></span>d, NOK 27.40 for the 2023 awar<span class=\"__2 _201\"></span>d and NOK 23.68 for the 2025 awar<span class=\"__2 _201\"></span>d, in line with the mechanism pres<span class=\"__2 _201\"></span>cribed in the 2021 AGM. V<span class=\"__2 _204\"></span>esting of the Board Op<span class=\"__2 _201\"></span>tions is time based and the vesting period specific to thes<span class=\"__2 _201\"></span>e grants is between 27 May 2021 to 20 May 2030, wher<span class=\"__2 _201\"></span>e 1/3 of the Board Op<span class=\"__2 _201\"></span>tions vest each year<span class=\"__2 _201\"></span>, starting one year af<span class=\"__2 _202\"></span>ter awar<span class=\"__2 _201\"></span>d on the date of the Company\u2019s AGM which is gener<span class=\"__2 _201\"></span>ally held in the last week of May each year<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs202\">The movement of Boar<span class=\"__2 _201\"></span>d Options during the year ar<span class=\"__2 _201\"></span>e tabled below: </div><div class=\"gsf0\"><table class=\"s w1e8 h6d\" id=\"_8c2f3ec5-66c9-4262-9e8c-d4cf9333efaf\"><tr><td class=\"c_1 n x13a yd63 w1ba h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">All amounts in Number of units, unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x563 yd63 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x564 yd63 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd64 w1e9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Outstanding options as of 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x565 yd64 w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">192,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x566 yd64 w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">192,000<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd65 w1be h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Add: Grants during the year<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x567 yd65 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x568 yd65 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1ea h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Outstanding options as of 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x569 ycf3 w1b8 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216,000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x56a ycf3 w1eb h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">192,000<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs203\">The outstanding options as of 31 December 2025 included 184,000 options that had alr<span class=\"__2 _201\"></span>eady vested but </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs204\">not ex<span class=\"__2 _201\"></span>er<span class=\"__2 _201\"></span>cised (2024: 168 ,000).  Subsequent to y<span class=\"__2 _201\"></span>ear-end, the f<span class=\"__2 _201\"></span>ollowing Board options gr<span class=\"__2 _201\"></span>anted in 2021 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs205\">wer<span class=\"__2 _201\"></span>e ex<span class=\"__2 _201\"></span>ercised and c<span class=\"__2 _201\"></span>ash settled on 23 March 2026: Julien Balkan<span class=\"__2 _201\"></span>y 48,000; T<span class=\"__2 _204\"></span>orst<span class=\"__2 _201\"></span>ein Sanness 24,000; </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs206\">and Alexandr<span class=\"__2 _201\"></span>a Herger 24,000.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs207\">The Company c<span class=\"__2 _201\"></span>alculates the value of shar<span class=\"__2 _201\"></span>e-based compensation using a Black<span class=\"__2 _201\"></span>-Scholes option pricing </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs208\">model to estimat<span class=\"__2 _201\"></span>e the fair value of the Boar<span class=\"__2 _201\"></span>d Options at the date of gr<span class=\"__2 _201\"></span>ant<span class=\"__2 _202\"></span>. The estimated f<span class=\"__2 _201\"></span>air value of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs209\">RSUs is amortised to expens<span class=\"__2 _201\"></span>e over the r<span class=\"__2 _201\"></span>espective vesting period of USD 0.1 million has been charged </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs20a\">to the stat<span class=\"__2 _201\"></span>ement of comprehensive income f<span class=\"__2 _201\"></span>or the proportion of vesting during the r<span class=\"__2 _201\"></span>espective years and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs20b\">the same amount credit<span class=\"__2 _201\"></span>ed to additional paid-in capital. Upon vesting, the settlement v<span class=\"__2 _201\"></span>alue is rev<span class=\"__2 _201\"></span>ersed </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs20c\">from the additional paid-in capital. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs20d\">The assumptions made f<span class=\"__2 _201\"></span>or the valuation of the Board Op<span class=\"__2 _201\"></span>tions granted during the year is as f<span class=\"__2 _201\"></span>ollows: </div><div class=\"gs20e\"><table class=\"s w1ec h6a\" id=\"_184d8749-7702-4b67-a863-ecb21adfc527\"><tr><td class=\"c_1 n x13a yd3a w1c5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Ke<span class=\"__2 _201\"></span>y assumptions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x56b yd3a w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x56c yd3a w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd49 w1c6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average risk<span class=\"__2 _201\"></span>-fr<span class=\"__2 _201\"></span>ee inter<span class=\"__2 _201\"></span>est rate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x56d yd49 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3.90%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x56e yd49 w1ed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 lsf_2 ws12_2\">n<span class=\"__2 _202\"></span>/a<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd98 w1c8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dividend yield<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x56f yd98 wdf h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11.00%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x570 yd98 w1ed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 lsf_2 ws12_2\">n<span class=\"__2 _202\"></span>/a<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 w1ca h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average e<span class=\"__2 _201\"></span>xpected life o<span class=\"__2 _201\"></span>f RSUs (vesting in T<span class=\"__2 _204\"></span>ranches)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x571 yd99 w1cb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1-3 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x572 yd99 w1ee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 lsf_2 ws12_2\">n/a<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd75 w1cd h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">V<span class=\"__2 _201\"></span>olatility range based on Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s historical shar<span class=\"__2 _201\"></span>e performance<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x573 yd75 w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">35%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x574 yd75 w1ed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 lsf_2 ws12_2\">n<span class=\"__2 _202\"></span>/a<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w1cf h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average r<span class=\"__2 _201\"></span>emaining contractual life o<span class=\"__2 _201\"></span>f RSUs at year end<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x575 yd2e w1d0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1.2 Y<span class=\"__2 _204\"></span>ears<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x576 yd2e w1f0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 lsf_2 ws12_2\">n/a<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1d1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Share price at gr<span class=\"__2 _201\"></span>ant date \u2013 per share<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x577 ycf3 w1d2 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 gs37\"> </span>24.45<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x578 ycf3 w1ed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 lsf_2 ws12_2\">n<span class=\"__2 _202\"></span>/a<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs20f\">24,000 Board Op<span class=\"__2 _201\"></span>tions were gr<span class=\"__2 _201\"></span>anted during the year at a weight<span class=\"__2 _201\"></span>ed average fair v<span class=\"__2 _201\"></span>alue of NOK 2.92 per unit </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs210\">(2024: No Board Op<span class=\"__2 _201\"></span>tions granted).<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs211\">The follo<span class=\"__2 _201\"></span>wing table illustrates the maturity profile and W<span class=\"__2 _201\"></span>eighted A<span class=\"__2 _201\"></span>verage Ex<span class=\"__2 _201\"></span>ercis<span class=\"__2 _201\"></span>e Price (\u201cW<span class=\"__2 _201\"></span>AEP\u201d) of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs212\">Board Op<span class=\"__2 _201\"></span>tions outstanding as of 31 December and vesting:  </div><div class=\"gs213\"><table class=\"s w15d h6e\" id=\"_8e7d4125-9b65-4f43-b611-12f4f5284f12\"><tr><td></td><td class=\"c_1 n x579 yd2b w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x57a yd2b w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x57b yd2b w1f1 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>AEP<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x57c yd2b w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x57d yd2b w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x536 yd2c w1d5 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of Units<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x57e yd2c w1d6 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 _202\"></span>/shar<span class=\"__2 _201\"></span>e</div></td><td class=\"c_1 n x57f yd2c w1f2 h38_1\" colspan=\"2\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Exer<span class=\"__2 _201\"></span>cise value in NOK<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2d w1f3 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Fully vest<span class=\"__2 _201\"></span>ed and ex<span class=\"__2 _201\"></span>cercisable<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x580 yd2d w13 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">184,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x581 yd2d w13 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">168,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x582 yd2d w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20.12<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x583 yd2d w1f4 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,701,200<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x584 yd2d w1f4 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,227,280<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd4b w1d8 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Within 1 year<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x585 yd4b w52 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x586 yd4b w52 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x587 yd4b w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.54<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x588 yd4b w13 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">408,640<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x589 yd4b w13 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">474,560<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd4c w1db h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Between 1 and 2 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x58a yd4c w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x58b yd4c w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x58c yd4c w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">23.68<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x58d yd4c w13 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">189,440<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x58e yd4c w61 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">219,200<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yea2 w1db h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Between 2 and 3 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x58a yea2 w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x58f yea2 w1f5 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x590 yea2 w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">23.68<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x591 yea2 w13 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">189,440<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x592 yea2 w1f5 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x593 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">216,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x594 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">192,000<span class=\"__2 gs37\"> </span></div></td><td></td><td class=\"c_1 n x595 ycf4 w1f6 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">4,488,720<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x596 ycf4 w1f6 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">3,921,040<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs214\">As of the year ended 2025 the unv<span class=\"__2 _201\"></span>ested Board Op<span class=\"__2 _201\"></span>tions were outstanding f<span class=\"__2 _201\"></span>or 8 current and f<span class=\"__2 _201\"></span>ormer </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs215\">members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors (2024: 7 members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors) which includes three </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs216\">former dir<span class=\"__2 _201\"></span>ectors who ar<span class=\"__2 _201\"></span>e allowed t<span class=\"__2 _201\"></span>o retain their Boar<span class=\"__2 _201\"></span>d Options in accordance with shar<span class=\"__2 _201\"></span>eholder appro<span class=\"__2 _201\"></span>vals </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs217\">receiv<span class=\"__2 _201\"></span>ed in the 2023 Annual General Meeting. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs218\">The distribution of outstanding Boar<span class=\"__2 _201\"></span>d Options as of 31 December 2024 amongst the members of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs219\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s is as follows:<span class=\"__2 _21f\"> </span></div><div class=\"gs21a\"><table class=\"s w1f7 h6f\" id=\"_b39e1b7b-7338-439e-82d9-97e41e3aca46\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x597 h2_2 yea3 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025 </td><td class=\"t_2 m0_2 x598 h2_2 yea3 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024 </td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x599 h2_2 yea4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">No of Units </td><td></td><td></td><td class=\"t_2 m0_2 x59a h2_2 yea4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value </td><td class=\"t_2 m0_2 x59b h2_2 yea4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value </td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current </td><td class=\"t_2 m0_2 x59c h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">No of Units - </td><td class=\"t_2 m0_2 x59d h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">- vested and </td><td class=\"t_2 m0_2 x59e h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\"> Exer<span class=\"__2 _201\"></span>cise price </td><td class=\"t_2 m0_2 x486 h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Exer<span class=\"__2 _201\"></span>cise </td><td class=\"t_2 m0_2 x59f h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td><td class=\"t_2 m0_2 x5a0 h2_2 yea5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">direct<span class=\"__2 _201\"></span>ors<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a1 h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">unvest<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a2 h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">unex<span class=\"__2 _201\"></span>ercis<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a3 h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 _202\"></span>/shar<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a4 h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">period<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a5 h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x54e h2_2 yea6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yea7 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien </td><td class=\"c_1 n x5a6 yea8 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a7 yea8 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a8 yea8 w79 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.34<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yea7 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5aa yea8 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ab yea8 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yea9 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Balkany<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yea9 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2027<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeaa ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein </td><td class=\"c_1 n x5a6 yeab w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a7 yeab w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a8 yeab w79 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.34<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yeaa ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5aa yeab w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ab yeab w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeac ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Sanness<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yeac ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2027<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yead ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a </td><td class=\"c_1 n x5a6 yeae w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a7 yeae w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a8 yeae w79 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.34<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yead ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5aa yeae w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ab yeae w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeaf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Herger<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yeaf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2027<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeb0 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor </td><td class=\"c_1 n x5ad yeb1 w77 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ae yeb1 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5af yeb1 w77 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27.40<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yeb0 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5b0 yeb1 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5b1 yeb1 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeb2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ellingsen<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yeb2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2028<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeb3 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Christophe </td><td class=\"c_1 n x5b2 yeb4 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5b3 yeb4 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5b4 yeb4 w77 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">23.68<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yeb3 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5b0 yeb4 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5b5 yeb4 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeb5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Salmon<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yeb5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2030<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5b6 ycf3 w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">32,000</div></td><td class=\"c_1 n x5b7 ycf3 w1b8 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">112,000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x5b8 ycf3 w12 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5b9 ycf3 w27 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">12<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"gs21b\"><table class=\"s w1f7 h70\" id=\"_e420b6dd-0841-4591-ae86-30060b58adb0\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x597 h2_2 yeb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025 </td><td class=\"t_2 m0_2 x598 h2_2 yeb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024 </td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x599 h2_2 yeb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">No of Units </td><td></td><td></td><td class=\"t_2 m0_2 x59a h2_2 yeb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value </td><td class=\"t_2 m0_2 x59b h2_2 yeb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value </td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Former </td><td class=\"t_2 m0_2 x59c h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">No of Units - </td><td class=\"t_2 m0_2 x59d h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">- vested and </td><td class=\"t_2 m0_2 x59e h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\"> Exer<span class=\"__2 _201\"></span>cise price </td><td class=\"t_2 m0_2 x486 h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Exer<span class=\"__2 _201\"></span>cise </td><td class=\"t_2 m0_2 x59f h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td><td class=\"t_2 m0_2 x5a0 h2_2 yeb8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">direct<span class=\"__2 _201\"></span>ors<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a1 h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">unvest<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a2 h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">unex<span class=\"__2 _201\"></span>ercis<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a3 h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">NOK<span class=\"__2 _202\"></span>/shar<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a4 h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">period<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x5a5 h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x54e h2_2 yeb9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeba ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Grace </td><td class=\"c_1 n x5a6 yebb w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a7 yebb w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a8 yebb w79 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31.91<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yeba ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5b0 yebb w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5b1 yebb w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yebc ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Skaugen<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yebc ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2027<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yebd w1f8 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Hilde Adland<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ba yebd w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5bb yebd w70 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5bc yebd w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.34<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yebe ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5aa yeb1 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5bd yeb1 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yebf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2027<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yec0 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett </td><td class=\"c_1 n x5a6 yeb4 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a7 yeb4 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5a8 yeb4 w79 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.34<span class=\"__2 gs37\"> </span></div></td><td class=\"t_2 m0_2 x5a9 h2_2 yec0 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Up to May </td><td class=\"c_1 n x5aa yeb4 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ab yeb4 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yec1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Soden<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x5ac h2_2 yec1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2027<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5be ycf3 w1f9 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5bf ycf3 w1a5 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">72,000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x5b8 ycf3 w12 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c0 ycf3 w12 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">8</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Note 3: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Operating s<span class=\"__2 _201\"></span>egments<span class=\"__2 _21f\"> </span></span>The Group oper<span class=\"__2 _201\"></span>ated predominantly in f<span class=\"__2 _201\"></span>our business segments being the explor<span class=\"__2 _201\"></span>ation and production of oil and gas in Equat<span class=\"__2 _201\"></span>orial Guinea, Gabon, T<span class=\"__2 _204\"></span>unisia and South Afric<span class=\"__2 _201\"></span>a.<span class=\"__2 _21f\"> </span>The Group<span class=\"__2 _201\"></span>\u2019s reportable segments, for bo<span class=\"__2 _201\"></span>th management and financial reporting purposes, are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>The Equat<span class=\"__2 _201\"></span>orial Guinea segment holds: <span class=\"__2 _f5_1\"></span>-<span class=\"__2 _f6_1\"> </span>Block G, consisting of the Ceiba Field and Ok<span class=\"__2 _201\"></span>ume Complex in which the Gr<span class=\"__2 _201\"></span>oup owns a 14.25% working inter<span class=\"__2 _201\"></span>est.  <span class=\"__2 _f5_1\"></span>-<span class=\"__2 _f6_1\"> </span>Exploration blocks EG-01 and EG-23 in which the Gr<span class=\"__2 _201\"></span>oup owns working inter<span class=\"__2 _201\"></span>ests of 56% and 80% respectiv<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>The Gabon segment holds the Dussafu licence r<span class=\"__2 _201\"></span>epresenting the Gr<span class=\"__2 _201\"></span>oup\u2019s 17.4997% working int<span class=\"__2 _201\"></span>erest in the Dussafu Marin exploration licence in Gabon, and the 25% w<span class=\"__2 _201\"></span>orking inter<span class=\"__2 _201\"></span>est in the Niosi and Guduma licences<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>The T<span class=\"__2 _207\"></span>unisia segment holds <span class=\"fsd_2\">the TPS Assets: ET<span class=\"__2 _204\"></span>AP<span class=\"__2 _204\"></span>, 51% and Panoro TPS (UK) Pr<span class=\"__2 _201\"></span>oduction Limited, 49%. </span>\u2022 <span class=\"__2 _c_2\"> </span>The South A<span class=\"__2 _201\"></span>frica segment holds 100% inter<span class=\"__2 _201\"></span>est in Exploration Right 376, South Afric<span class=\"__2 _201\"></span>an Karoo r<span class=\"__2 _201\"></span>egion.  \u2022 <span class=\"__2 _c_2\"> </span>The Corporat<span class=\"__2 _201\"></span>e and others cat<span class=\"__2 _201\"></span>egor<span class=\"__2 _202\"></span>y consists of head office and service company operations that ar<span class=\"__2 _201\"></span>e not dir<span class=\"__2 _201\"></span>ectly attributable to the other segments. F<span class=\"__2 _201\"></span>ur<span class=\"__2 _202\"></span>ther<span class=\"__2 _201\"></span>, it also includes the r<span class=\"__2 _201\"></span>esidual corporate business in Brazil which is expect<span class=\"__2 _201\"></span>ed to be dormant in the f<span class=\"__2 _201\"></span>oreseeable futur<span class=\"__2 _201\"></span>e. Management monitors the oper<span class=\"__2 _201\"></span>ating results of business s<span class=\"__2 _201\"></span>egments separately f<span class=\"__2 _201\"></span>or the purpose of making decisions about res<span class=\"__2 _201\"></span>ources t<span class=\"__2 _201\"></span>o be allocated and of ass<span class=\"__2 _201\"></span>essing per<span class=\"__2 _202\"></span>formance<span class=\"__2 _201\"></span>. Segment per<span class=\"__2 _202\"></span>formance is evaluat<span class=\"__2 _201\"></span>ed based on capital and general e<span class=\"__2 _201\"></span>xpenditure<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gse9\">Details of Gr<span class=\"__2 _201\"></span>oup segments are r<span class=\"__2 _201\"></span>eported below:<span class=\"__2 _21f\"> </span></div><div class=\"gsea\"><table class=\"s wc9 h42\" id=\"_57b462d1-f69c-4832-8c80-819f276d5373\"><tr><td class=\"t_2 m0_2 x2b2 h2_2 yd76 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd77 w9d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b3 yd77 wca h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Equatorial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b4 yd77 wcb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b5 yd77 wcc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b6 yd77 wcd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b7 yd77 wce h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Corporate<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b8 yd77 wcf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd78 wd0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Re<span class=\"__2 _201\"></span>venue (net) *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b9 yd78 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48,812<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ba yd78 w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">136,613<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2bb yd78 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31,374<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2bc yd78 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2bd yd78 w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2be yd78 w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216,799<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd79 wd1 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">EBITDA **<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2bf yd79 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13,539<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2c0 yd79 w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80,173<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2bb yd79 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,640<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2c1 yd79 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(37)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c2 yd79 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(10,149)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c3 yd79 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">96,166<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd7a wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c4 yd7a w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(12,315)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c5 yd7a w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(28,238)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c6 yd7a w9f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(7,467)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c7 yd7a w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2c8 yd7a w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(317)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c9 yd7a w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(48,337)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd7b wd2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Impairment (char<span class=\"__2 _201\"></span>ge)/<span class=\"__2 _201\"></span>rev<span class=\"__2 _201\"></span>ersal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ca yd7b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2cb yd7b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2cc yd7b w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(319)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2cd yd7b w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ce yd7b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2cf yd7b w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(319)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd7c w24 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration costs written off<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2d0 yd7c w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(15,807)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2d1 yd7c w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d2 yd7c w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d3 yd7c w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d4 yd7c w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d5 yd7c w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(15,807)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd7d wd3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Segment assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2d6 yd7d w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">281,731<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d7 yd7d w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">289,563<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d8 yd7d w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">90,857<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d9 yd7d w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">159<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2da yd7d w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,897<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2db yd7d w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">674,207<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 x13a yd7f wd4 h43\"><div class=\"t_2 m0_2 x118 h2_2 yd7e ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions to licences, pr<span class=\"__2 _201\"></span>oduction, E&amp;E and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">development ass<span class=\"__2 _201\"></span>ets ***<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2dc yd80 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,387<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2dd yd80 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27,519<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2de yd80 w5f h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">137<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2df yd80 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e0 yd80 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e1 yd80 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">38,043<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yd81 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd82 w9d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b3 yd82 wca h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Equatorial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b4 yd82 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b5 yd82 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b6 yd82 wcd h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2b7 yd82 wd5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Corporat<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2e2 yd82 wd6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd83 wd0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Re<span class=\"__2 _201\"></span>venue (net) *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2e3 yd83 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">101,424<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e4 yd83 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">149,926<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e5 yd83 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">33,708<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e6 yd83 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e7 yd83 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e8 yd83 w6b h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">285,058<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd72 wd1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">EBITDA **<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2bf yd72 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48,497<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2c0 yd72 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">94,386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2bb yd72 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,316<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2e9 yd72 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(173)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ea yd72 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(7,839)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2eb yd72 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">152,187<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd84 wa3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c4 yd84 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(21,776)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c5 yd84 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(25,246)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2c6 yd84 w9f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(7,097)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ec yd84 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ed yd84 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(210)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ee yd84 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(54,329)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd85 wd2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Impairment (char<span class=\"__2 _201\"></span>ge)/<span class=\"__2 _201\"></span>rev<span class=\"__2 _201\"></span>ersal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ca yd85 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2cb yd85 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2ef yd85 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f0 yd85 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f1 yd85 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f2 yd85 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd86 wd3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Segment assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2d6 yd86 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">298,163<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d7 yd86 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">277,129<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d8 yd86 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">94,331<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2d9 yd86 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">153<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2da yd86 w70 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">45,780<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2db yd86 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">715,556<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 x13a ycf3 wd4 h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions to licences, pr<span class=\"__2 _201\"></span>oduction, E&amp;E and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">development ass<span class=\"__2 _201\"></span>ets ***<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2dc yd88 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">62,280<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2dd yd88 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">44,637<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f3 yd88 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,941)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f4 yd88 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f5 yd88 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f6 yd88 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">102,976<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gseb\">*  <span class=\"__2 _245\"> </span>Re<span class=\"__2 _201\"></span>venue ex<span class=\"__2 _201\"></span>cludes any inter<span class=\"__2 _201\"></span>company re<span class=\"__2 _201\"></span>venue.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsec\">**  <span class=\"__2 _f6_1\"> </span>Lo<span class=\"__2 _201\"></span>wer EBITDA in E<span class=\"__2 _201\"></span>quatorial Guinea and Gabon is a result o<span class=\"__2 _201\"></span>f lower aver<span class=\"__2 _201\"></span>age realised oil prices combined with a smaller number of barr<span class=\"__2 _201\"></span>els lifted in Equat<span class=\"__2 _201\"></span>orial Guinea for 2025 compared t<span class=\"__2 _201\"></span>o 2024. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsed\">*** <span class=\"__2 _c_2\"> </span>E<span class=\"__2 _202\"></span>x<span class=\"__2 _201\"></span>cludes effect on production ass<span class=\"__2 _201\"></span>ets and equipment of the reass<span class=\"__2 _201\"></span>essment of decommissioning liabilities of USD 13.6 million (2024: USD 10.6 million), ref<span class=\"__2 _201\"></span>er to Note 14: Ass<span class=\"__2 _201\"></span>et Retir<span class=\"__2 _201\"></span>ement Obligation.<span class=\"__2 _21f\"> </span></div>Re<span class=\"__2 _201\"></span>venue from major s<span class=\"__2 _201\"></span>ources fr<span class=\"__2 _201\"></span>om continuing operations:<span class=\"__2 _21f\"> </span><table class=\"s wd7 h45\" id=\"_b4372fa2-7d6e-42fc-9cc6-333adb6dc2db\"><tr><td class=\"c_1 n x13a yd89 w9d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f7 yd89 wf h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2f8 yd89 w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a wd8 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Oil re<span class=\"__2 _201\"></span>venue (net)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2f9 yd8a w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">199,356<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fa yd8a w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">267,886<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w14 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other re<span class=\"__2 _201\"></span>venue<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2fb yd8b w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,443<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fc yd8b w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17,172<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wd9 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal rev<span class=\"__2 _201\"></span>enue<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2fd yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">216,799<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x2fe yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">285,058<span class=\"__2 gs37\"> </span></div></td></tr></table>There ar<span class=\"__2 _201\"></span>e no differ<span class=\"__2 _201\"></span>ences in the nature o<span class=\"__2 _201\"></span>f measurement methods used on s<span class=\"__2 _201\"></span>egment level compared with the consolidat<span class=\"__2 _201\"></span>ed financial statements. The oil re<span class=\"__2 _201\"></span>venue from continuing operations r<span class=\"__2 _201\"></span>elates t<span class=\"__2 _201\"></span>o sale of hydr<span class=\"__2 _201\"></span>ocarbons fr<span class=\"__2 _201\"></span>om three assets, Block G in E<span class=\"__2 _201\"></span>quatorial Guinea, Dussafu in Gabon and TPS in T<span class=\"__2 _207\"></span>unisia. The Group has loc<span class=\"__2 _201\"></span>al obligations in T<span class=\"__2 _204\"></span>unisia and 20% of pr<span class=\"__2 _201\"></span>oduced volumes are sold t<span class=\"__2 _201\"></span>o the T<span class=\"__2 _204\"></span>unisian State Oil Company<span class=\"__2 _204\"></span>, Entrepris<span class=\"__2 _201\"></span>e T<span class=\"__2 _204\"></span>unisienne D\u2019 Activites P<span class=\"__2 _201\"></span>etrolier<span class=\"__2 _201\"></span>es (ET<span class=\"__2 _201\"></span>AP) in or<span class=\"__2 _201\"></span>der to fulfil the Gr<span class=\"__2 _201\"></span>oup\u2019s domestic market obligations. All sales fr<span class=\"__2 _201\"></span>om the Group<span class=\"__2 _201\"></span>\u2019s production ar<span class=\"__2 _201\"></span>ose from thr<span class=\"__2 _201\"></span>ee key cust<span class=\"__2 _201\"></span>omers.<span class=\"__2 _21f\"> </span>Other re<span class=\"__2 _201\"></span>venue consists of estimated State pr<span class=\"__2 _201\"></span>ofit oil of USD 17.4 million (2024: USD 17.2 million) with a corresponding amount as income tax (s<span class=\"__2 _201\"></span>ee Note 2.4.9. Income tax) and the trading loss o<span class=\"__2 _201\"></span>f domestic market obligation tr<span class=\"__2 _201\"></span>ansactions of USD 0.4 million (2024: profit of USD 0.1 million) consisting of cost o<span class=\"__2 _201\"></span>f crude oil bought in at a cost of USD 10.6 million offset b<span class=\"__2 _201\"></span>y the sale of this oil for USD 10.2 million. State pro<span class=\"__2 _201\"></span>fit oil and domestic market obligations ar<span class=\"__2 _201\"></span>e conditions specified under the terms of the Dussafu PSC<span class=\"__2 _201\"></span>. As summary of the licence interests ar<span class=\"__2 _201\"></span>e as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s wda h46\" id=\"_cf6bd456-37d4-41d5-8484-e26b2f5ae403\"><tr><td class=\"c_1 n x13a yd8d wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licence area<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd8d wdb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o\u2019s inter<span class=\"__2 _201\"></span>est<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x300 yd8d wdc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Countr<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd8d wdd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Expir<span class=\"__2 _202\"></span>y of current phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8e wde h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block G<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x302 yd8e wdf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14.25%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x303 yd8e we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x304 yd8e we1 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2040<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8f we2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dussafu Marin permit (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x305 yd8f we3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.4997%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x306 yd8f we4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x307 yd8f we5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">September 2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd90 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-01<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd90 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">56% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd90 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd90 we8 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2027<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration Right 12/3/376 </td><td class=\"c_1 n x30a yd92 we9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30b yd92 wea h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30c yd92 web h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(iii)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd94 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-23<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd94 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd94 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd94 wec h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">March<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd95 wed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Niosi Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30d yd95 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30e yd95 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30f yd95 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2030<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd96 wf0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guduma Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x310 yd96 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x311 yd96 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x312 yd96 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd97 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">TPS Assets:<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd98 wf1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x313 yd98 wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x314 yd98 wf3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x315 yd98 wf4 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 wf5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina South<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x316 yd99 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x317 yd99 wf6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x318 yd99 wd3 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">November<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a wf7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gremda / El Ain<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x319 yd9a wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31a yd9a wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd9a we1 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9b wf8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guebiba<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd9b wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31b yd9b wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31c yd9b web h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2033<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wf9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Rhemoura (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31d ycf3 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31e ycf3 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31f ycf3 wfa h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">January<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>The Ruche area Ex<span class=\"__2 _201\"></span>clusive Exploitation Authorisation (\u201cEEA<span class=\"__2 _201\"></span>\u201d) under the Dussafu Marin PSC has been  effectiv<span class=\"__2 _201\"></span>e from commencement of pr<span class=\"__2 _201\"></span>oduction in Septmber 2018 f<span class=\"__2 _201\"></span>or a period of 10 years. In April 2026, the EEA has been renew<span class=\"__2 _201\"></span>ed, at the contractor\u2019s r<span class=\"__2 _201\"></span>equest<span class=\"__2 _202\"></span>, for a period o<span class=\"__2 _201\"></span>f 10 years, starting in Sept<span class=\"__2 _201\"></span>ember 2028. Subsequent to this, if commer<span class=\"__2 _201\"></span>cial exploitation is still possible fr<span class=\"__2 _201\"></span>om the Ruche area, the EEA may be rene<span class=\"__2 _201\"></span>wed for thr<span class=\"__2 _201\"></span>ee fur<span class=\"__2 _202\"></span>ther periods of five year t<span class=\"__2 _201\"></span>erms each, until 2053.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>In process of being r<span class=\"__2 _201\"></span>enewed.<span class=\"__2 _21f\"> </span>(iii) <span class=\"__2 _247\"> </span>Awaiting appr<span class=\"__2 _201\"></span>oval of thr<span class=\"__2 _201\"></span>ee-year explor<span class=\"__2 _201\"></span>ation work progr<span class=\"__2 _201\"></span>amme application<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "<div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsef\">As summary of the licence interests ar<span class=\"__2 _201\"></span>e as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span></div><div class=\"gsf0\"><table class=\"s wda h46\" id=\"_cf6bd456-37d4-41d5-8484-e26b2f5ae403\"><tr><td class=\"c_1 n x13a yd8d wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Licence area<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd8d wdb h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o\u2019s inter<span class=\"__2 _201\"></span>est<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x300 yd8d wdc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Countr<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd8d wdd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Expir<span class=\"__2 _202\"></span>y of current phas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8e wde h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block G<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x302 yd8e wdf h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14.25%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x303 yd8e we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x304 yd8e we1 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2040<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8f we2 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Dussafu Marin permit (i)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x305 yd8f we3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17.4997%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x306 yd8f we4 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x307 yd8f we5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">September 2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd90 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-01<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd90 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">56% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd90 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd90 we8 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2027<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd91 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Exploration Right 12/3/376 </td><td class=\"c_1 n x30a yd92 we9 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30b yd92 wea h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">South A<span class=\"__2 _201\"></span>frica<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30c yd92 web h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd93 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(iii)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd94 we6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Block EG-23<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd94 we7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">80% (Operat<span class=\"__2 _201\"></span>or)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x308 yd94 we0 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Equat<span class=\"__2 _201\"></span>orial Guinea<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x309 yd94 wec h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">March<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd95 wed h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Niosi Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30d yd95 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30e yd95 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x30f yd95 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2030<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd96 wf0 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guduma Marin permit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x310 yd96 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x311 yd96 wcb h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x312 yd96 wef h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">July<span class=\"__2 gs37\"> </span>2028<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yd97 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">TPS Assets:<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd98 wf1 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x313 yd98 wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x314 yd98 wf3 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x315 yd98 wf4 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">February<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 wf5 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cer<span class=\"__2 _201\"></span>cina South<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x316 yd99 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x317 yd99 wf6 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x318 yd99 wd3 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">November<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a wf7 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gremda / El Ain<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x319 yd9a wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31a yd9a wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x301 yd9a we1 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">December<span class=\"__2 gs37\"> </span>2034<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9b wf8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Guebiba<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x2ff yd9b wf2 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31b yd9b wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31c yd9b web h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">June<span class=\"__2 gs37\"> </span>2033<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 wf9 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Rhemoura (ii)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31d ycf3 wee h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49.0%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31e ycf3 wcc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>unisia<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x31f ycf3 wfa h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">January<span class=\"__2 gs37\"> </span>2023<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf1\">(i) <span class=\"__2 _246\"> </span>The Ruche area Ex<span class=\"__2 _201\"></span>clusive Exploitation Authorisation (\u201cEEA<span class=\"__2 _201\"></span>\u201d) under the Dussafu Marin PSC has been  </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf2\">effectiv<span class=\"__2 _201\"></span>e from commencement of pr<span class=\"__2 _201\"></span>oduction in Septmber 2018 f<span class=\"__2 _201\"></span>or a period of 10 years. In April </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf3\">2026, the EEA has been renew<span class=\"__2 _201\"></span>ed, at the contractor\u2019s r<span class=\"__2 _201\"></span>equest<span class=\"__2 _202\"></span>, for a period o<span class=\"__2 _201\"></span>f 10 years, starting in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf4\">Sept<span class=\"__2 _201\"></span>ember 2028. Subsequent to this, if commer<span class=\"__2 _201\"></span>cial exploitation is still possible fr<span class=\"__2 _201\"></span>om the Ruche area, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf5\">the EEA may be rene<span class=\"__2 _201\"></span>wed for thr<span class=\"__2 _201\"></span>ee fur<span class=\"__2 _202\"></span>ther periods of five year t<span class=\"__2 _201\"></span>erms each, until 2053.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf6\">(ii) <span class=\"__2 _f0_1\"> </span>In process of being r<span class=\"__2 _201\"></span>enewed.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gsf7\">(iii) <span class=\"__2 _247\"> </span>Awaiting appr<span class=\"__2 _201\"></span>oval of thr<span class=\"__2 _201\"></span>ee-year explor<span class=\"__2 _201\"></span>ation work progr<span class=\"__2 _201\"></span>amme application<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span></div>Note 9.2. <span class=\"__2 _ee_1\"> </span>Pr<span class=\"__2 _201\"></span>oduction rights<span class=\"__2 _21f\"> </span><table class=\"s w172 h5c\" id=\"_b690aee0-6e17-4cbd-9f4e-9132c23884d7\"><tr><td class=\"c_1 n x13a ye2e w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye2f w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye2f w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye30 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd9f w139 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45d yd9f w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162,272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x45e yd9f w61 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">181,559<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w173 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45f yda0 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(14,040)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x460 yda0 w1c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(19,296)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w174 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x461 yda1 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x462 yda1 w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x463 yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">148,232<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x464 yd8c w17 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">162,272<span class=\"__2 gs37\"> </span></div></td></tr></table>Note 9.3. <span class=\"__2 _ee_1\"> </span>Goodwill<span class=\"__2 _21f\"> </span><table class=\"s w131 h5d\" id=\"_9b71a278-e8bd-4b62-8157-c81d7b723e2b\"><tr><td class=\"c_1 n x13a ye31 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45b ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45c ye32 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye33 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>quisition cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd40 w139 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x465 yd40 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x19b yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x466 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x467 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">52,124<span class=\"__2 gs37\"> </span></div></td></tr></table>During 2023, 40% of the shar<span class=\"__2 _201\"></span>es of Sfax Petr<span class=\"__2 _201\"></span>oleum Corporation AS was acquir<span class=\"__2 _201\"></span>ed from Beender P<span class=\"__2 _201\"></span>etroleum T<span class=\"__2 _207\"></span>unisia Limited when assets and liabilities wer<span class=\"__2 _201\"></span>e taken on at f<span class=\"__2 _201\"></span>air value and Goodwill of USD 4.4 million was recognis<span class=\"__2 _201\"></span>ed.  The remaining goodwill of USD 47.8 million was a r<span class=\"__2 _201\"></span>esult of the acquisition of the inter<span class=\"__2 _201\"></span>est in Block G, Equatorial Guinea during 2021.<span class=\"__2 _21f\"> </span>Annual impairment assessments wer<span class=\"__2 _201\"></span>e carried out in December 2025 at which time the t<span class=\"__2 _201\"></span>otal carrying value of Block G and the Sfax P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum sub<span class=\"__2 _202\"></span>-group was USD 172.9 million and USD 42 million respectiv<span class=\"__2 _201\"></span>ely<span class=\"__2 _201\"></span>.  The net reco<span class=\"__2 _201\"></span>verable value was det<span class=\"__2 _201\"></span>ermined on a V<span class=\"__2 _201\"></span>alue in Use (\u2018VIU\u2019) basis using a discount<span class=\"__2 _201\"></span>ed cash flow model, which ex<span class=\"__2 _201\"></span>ceeded the carrying value.  Bas<span class=\"__2 _201\"></span>ed on a VIU analysis, per<span class=\"__2 _202\"></span>formed using the pro<span class=\"__2 _201\"></span>files from thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>ty reserves report, using the discount rate o<span class=\"__2 _201\"></span>f 10% and oil price assumptions using a price deck of USD 67/bbl in 2026, incr<span class=\"__2 _201\"></span>easing to USD 73/bbl in 2030 and USD 93/<span class=\"__2 _21f\"> </span>bbl in 2038.  The resultant r<span class=\"__2 _201\"></span>ecoverable amounts e<span class=\"__2 _201\"></span>xceed the curr<span class=\"__2 _201\"></span>ent carrying value of the assets on the Group<span class=\"__2 _201\"></span>\u2019s balance sheet<span class=\"__2 _202\"></span>.  This discount rat<span class=\"__2 _201\"></span>e was derived from the Gr<span class=\"__2 _201\"></span>oup\u2019s estimate o<span class=\"__2 _201\"></span>f discount rates that might be applied by active mark<span class=\"__2 _201\"></span>et par<span class=\"__2 _202\"></span>ticipants and adjusted, wher<span class=\"__2 _201\"></span>e applicable, t<span class=\"__2 _201\"></span>o take int<span class=\"__2 _201\"></span>o account any risks specific t<span class=\"__2 _201\"></span>o the asset and the region wher<span class=\"__2 _201\"></span>e the asset is locat<span class=\"__2 _201\"></span>ed.<span class=\"__2 _21f\"> </span>In determining VIU it is necessary to mak<span class=\"__2 _201\"></span>e a series of assumptions to estimat<span class=\"__2 _201\"></span>e future c<span class=\"__2 _201\"></span>ash flows including volumes, price assumption and cost estimat<span class=\"__2 _201\"></span>es. Economically r<span class=\"__2 _201\"></span>ecoverable r<span class=\"__2 _201\"></span>eser<span class=\"__2 _202\"></span>ves and res<span class=\"__2 _201\"></span>ources ar<span class=\"__2 _201\"></span>e based on NSAI and pr<span class=\"__2 _201\"></span>oject plans based on Operat<span class=\"__2 _201\"></span>or sourced inf<span class=\"__2 _201\"></span>ormation, supported by the ev<span class=\"__2 _201\"></span>aluation work under<span class=\"__2 _202\"></span>taken b<span class=\"__2 _201\"></span>y appropriately qualified per<span class=\"__2 _201\"></span>sons within the Joint V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e. The impairment test is most s<span class=\"__2 _201\"></span>ensitive to the follo<span class=\"__2 _201\"></span>wing assumptions: discount rat<span class=\"__2 _201\"></span>es, oil and gas prices, reserve estimates and pr<span class=\"__2 _201\"></span>oject risk. As of the date of the financial stat<span class=\"__2 _201\"></span>ements there is no expectation o<span class=\"__2 _201\"></span>f possible changes in any of the abov<span class=\"__2 _201\"></span>e key assumptions that w<span class=\"__2 _201\"></span>ould cause the carrying value of the Block G or TPS assets t<span class=\"__2 _201\"></span>o materially ex<span class=\"__2 _201\"></span>ceed its recov<span class=\"__2 _201\"></span>erable amount<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Note 4: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Operating R<span class=\"__2 _201\"></span>esult<span class=\"__2 _21f\"> </span></span>Operating pr<span class=\"__2 _201\"></span>ofit is stated after char<span class=\"__2 _201\"></span>ging:<span class=\"__2 _21f\"> </span><table class=\"s wfb h47\" id=\"_5c53251d-abae-403a-bfd6-56fdc223b952\"><tr><td class=\"c_1 n x13a yd9c w9d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x320 yd9c wfc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x321 yd9c w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x322 yd9c w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd70 wfd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Employee benefits e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x323 yd70 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x324 yd70 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6,382<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd75 wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x325 yd75 wfe h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9, 10<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x326 yd75 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48,337<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x327 yd75 w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">54,329<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e wff h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Impairment and asset writ<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-off/(r<span class=\"__2 _201\"></span>eversal)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x328 yd2e w25 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9.1<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x329 yd2e w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,126<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32a yd2e w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w100 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Acquisition and pr<span class=\"__2 _201\"></span>oject related costs (i)<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x32b ycf3 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">245<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32c ycf3 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">223<span class=\"__2 gs37\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>Acquisition and pr<span class=\"__2 _201\"></span>oject related costs r<span class=\"__2 _201\"></span>elate t<span class=\"__2 _201\"></span>o business development activitie<span class=\"__2 _21f\"> </span>s.<span class=\"__2 _21f\"> </span>Note 4.1. <span class=\"__2 _ee_1\"> </span>Exploration r<span class=\"__2 _201\"></span>elated costs Capitalised e<span class=\"__2 _201\"></span>xploration costs of USD 15.8 million was written off in 2025 f<span class=\"__2 _201\"></span>ollowing the expiration o<span class=\"__2 _201\"></span>f the production sharing contr<span class=\"__2 _201\"></span>act (\u2018PSC\u2019) of Block S<span class=\"__2 _201\"></span>, offshore Equat<span class=\"__2 _201\"></span>orial Guinea on 31 December 2025. The Company f<span class=\"__2 _201\"></span>armed<span class=\"__2 _202\"></span>-in to the Kosmos Ener<span class=\"__2 _201\"></span>gy operated block in 2024 with a 12% non-operat<span class=\"__2 _201\"></span>ed inter<span class=\"__2 _201\"></span>est<span class=\"__2 _202\"></span>. Costs incurr<span class=\"__2 _201\"></span>ed on this interest w<span class=\"__2 _201\"></span>ere capitalis<span class=\"__2 _201\"></span>ed as exploration assets up t<span class=\"__2 _201\"></span>o expiry of the PSC<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Exploration costs of USD 0.5 million relating t<span class=\"__2 _201\"></span>o the expiry of SOEP was written o<span class=\"__2 _201\"></span>ff in 2024.<span class=\"__2 _21f\"> </span>Note 4.2. <span class=\"__2 _ee_1\"> </span>Employ<span class=\"__2 _201\"></span>ee benefit expens<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>General and administrative e<span class=\"__2 _201\"></span>xpenses include wages, employer\u2019s contribution and o<span class=\"__2 _201\"></span>ther compensation as detailed below<span class=\"__2 _21f\"> </span>:<span class=\"__2 _21f\"> </span><table class=\"s w101 h48\" id=\"_133a113c-5949-45b0-9987-fe6e0a220eb2\"><tr><td class=\"c_1 n x13a yd9d w102 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32d yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32e yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w103 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Salaries<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32f yd9e w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,827<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x330 yd9e w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,191<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w104 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Employers\u2019 contribution<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yd9f w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">942<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yd9f w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">640<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w105 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x333 yda0 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">504<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x334 yda0 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w106 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other compensation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yda1 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yda1 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x335 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">7,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x336 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">6,382<span class=\"__2 gs37\"> </span></div></td></tr></table>The number of employees in the Gr<span class=\"__2 _201\"></span>oup as at year end is detailed below:<span class=\"__2 _21f\"> </span><table class=\"s w108 h49\" id=\"_443f7908-644b-4f65-b18a-7dbf6fa66e0b\"><tr><td></td><td class=\"c_1 n x337 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x338 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w109 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Number of employees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x339 ycf3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">34<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x33a ycf3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29<span class=\"__2 gs37\"> </span></div></td></tr></table>The number of employees does no<span class=\"__2 _201\"></span>t include temporary contract staff and personnel employ<span class=\"__2 _201\"></span>ed by joint ventur<span class=\"__2 _201\"></span>es where the gr<span class=\"__2 _201\"></span>oup is par<span class=\"__2 _202\"></span>ticipating as non-operated partner<span class=\"__2 _21f\"> </span>Note 4.3. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutiv<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>Statement for the curr<span class=\"__2 _201\"></span>ent year (2025)<span class=\"__2 _21f\"> </span>In accordance with the Norwegian Public Limit<span class=\"__2 _201\"></span>ed Liabilit<span class=\"__2 _202\"></span>y Companies Act \u00a76-16a, the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors must prepar<span class=\"__2 _201\"></span>e a statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutives. These stat<span class=\"__2 _201\"></span>ements can be ref<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o on page 134 of this r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>t.<span class=\"__2 _21f\"> </span>Note 4.4. <span class=\"__2 _ee_1\"> </span>Management r<span class=\"__2 _201\"></span>emuneration<span class=\"__2 _21f\"> </span>Executiv<span class=\"__2 _201\"></span>e management consists of the Chief Executive Officer (<span class=\"__2 _201\"></span>CEO), the Chief Financial Officer (<span class=\"__2 _201\"></span>CFO) and the Chief Operating Officer (C<span class=\"__2 _201\"></span>OO) as described below<span class=\"__2 _201\"></span>. Ex<span class=\"__2 _201\"></span>ecutive management remuneration is summaris<span class=\"__2 _201\"></span>ed below:<span class=\"__2 _21f\"> </span><table class=\"s w10b h4a\" id=\"_b0c09116-933c-4fa3-a80e-495a289dd34c\"><tr><td class=\"c_1 n x13a yda3 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b yda3 w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a yda6 w10e h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33e yda7 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33f yda7 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x340 yda7 w111 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x341 yda7 w112 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Pension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x342 yda7 w113 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a yda9 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x344 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">657<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x345 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">486<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x346 yda9 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x347 yda9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x348 yda9 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,167<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x349 yda9 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">242,337<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34a yda9 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">590<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydaa w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">436<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydaa w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydaa w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">728<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x350 ydaa w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">121,830<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x351 ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">293<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydab w116 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Eric D\u2019<span class=\"__2 _201\"></span>Ar<span class=\"__2 _201\"></span>gentr\u00e9<span class=\"__2 _201\"></span>, COO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x352 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">161<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x353 ydab w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x354 ydab w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x355 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x356 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">179<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x357 ydab w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">153,093<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x358 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">87<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydac w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x359 ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,254<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35a ydad w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">758<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35b ydad w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35c ydad w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35d ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">2,074<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35e ydad w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">517,260<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35f ydad w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">970<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydae w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b ydae w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a ydb0 w118 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x360 ydb0 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x361 ydb0 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x362 ydb0 w119 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x363 ydb0 w11a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x364 ydb0 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a ydb2 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x365 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">603<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x366 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">198<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x367 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x368 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x369 ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">824<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36a ydb2 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">189,615<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36b ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">563<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb3 w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">393<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">130<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydb3 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydb3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">541<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36c ydb3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,509<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36d ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">273<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x36e yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">996<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36f yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">328<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x370 yd41 w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">15<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x371 yd41 w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">26<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x372 yd41 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,365<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x373 yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">283,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x374 yd41 w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">836<span class=\"__2 gs37\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>Under the terms of employment, the CEO<span class=\"__2 _201\"></span>, CFO and COO ar<span class=\"__2 _201\"></span>e all requir<span class=\"__2 _201\"></span>ed to give at least six month<span class=\"__2 _201\"></span>\u2019s written notice prior t<span class=\"__2 _201\"></span>o leaving Panor<span class=\"__2 _201\"></span>o.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f6_1\"> </span>P<span class=\"__2 _201\"></span>er the respective t<span class=\"__2 _201\"></span>erms of employment, the CEO is entitled to 12 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of contr<span class=\"__2 _201\"></span>ol; whereby a t<span class=\"__2 _201\"></span>ender offer is made or consummat<span class=\"__2 _201\"></span>ed for the owner<span class=\"__2 _201\"></span>ship of more than 50%, or more o<span class=\"__2 _201\"></span>f the outstanding voting securities of the C<span class=\"__2 _201\"></span>ompany<span class=\"__2 _202\"></span>; or the Company is mer<span class=\"__2 _201\"></span>ged or consolidated with ano<span class=\"__2 _201\"></span>ther corporation and as a result of such mer<span class=\"__2 _201\"></span>ger or consolidation less than 50.1% of the outstanding voting s<span class=\"__2 _201\"></span>ecurities of the sur<span class=\"__2 _202\"></span>viving entity or resulting corporation ar<span class=\"__2 _201\"></span>e owned in the aggregat<span class=\"__2 _201\"></span>e by the persons, by the entities or per<span class=\"__2 _201\"></span>sons who wer<span class=\"__2 _201\"></span>e shareholders of the C<span class=\"__2 _201\"></span>ompany immediately prior to such mer<span class=\"__2 _201\"></span>ger or consolidation; or the Compan<span class=\"__2 _201\"></span>y sells substantially all of its assets t<span class=\"__2 _201\"></span>o another corporation that is not a wholly owned subsidiary<span class=\"__2 _201\"></span>. The CFO and COO ar<span class=\"__2 _201\"></span>e entitled to 6 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of control. (iii) <span class=\"__2 _c_2\"> </span>In June 2025, 924,672 R<span class=\"__2 _201\"></span>estricted Shar<span class=\"__2 _201\"></span>e Units were awar<span class=\"__2 _201\"></span>ded under and in accordance with the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s shareholder appr<span class=\"__2 _201\"></span>oved RSU scheme t<span class=\"__2 _201\"></span>o the employees of the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>. One Restrict<span class=\"__2 _201\"></span>ed Share Unit (\u201cRSU\u201d) entitles the holder to r<span class=\"__2 _201\"></span>eceive one share o<span class=\"__2 _201\"></span>f capital stock of the Compan<span class=\"__2 _201\"></span>y against payment in cash of the par value f<span class=\"__2 _201\"></span>or the share<span class=\"__2 _201\"></span>. The par value is curr<span class=\"__2 _201\"></span>ently NOK 0.05 per share<span class=\"__2 _201\"></span>. V<span class=\"__2 _201\"></span>esting of the RSUs is time based, wher<span class=\"__2 _201\"></span>e 1/3 of the RSUs vest after one year<span class=\"__2 _204\"></span>, 1/3 vest after 2 years, and the final 1/3 vest after 3 year<span class=\"__2 _201\"></span>s from grant. The Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s, at its discretion c<span class=\"__2 _201\"></span>an grant a non-standard vesting period which was the c<span class=\"__2 _201\"></span>ase in some prior year awar<span class=\"__2 _201\"></span>ds.  RSUs vest automatically at the r<span class=\"__2 _201\"></span>espective vesting dates and the holder will be issued the applic<span class=\"__2 _201\"></span>able number of shares as s<span class=\"__2 _201\"></span>oon as possible thereafter<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(iv) <span class=\"__2 _248\"> </span>All salaries, bonuses and benefit payments ha<span class=\"__2 _201\"></span>ve been expensed as incurr<span class=\"__2 _201\"></span>ed. The 2024 bonus included a one-<span class=\"__2 _202\"></span>off discr<span class=\"__2 _201\"></span>etionar<span class=\"__2 _202\"></span>y cash awar<span class=\"__2 _201\"></span>d to ke<span class=\"__2 _201\"></span>y management by the Board of Dir<span class=\"__2 _201\"></span>ectors in r<span class=\"__2 _201\"></span>ecognition of the contribution to v<span class=\"__2 _201\"></span>arious processes during 2024 that included multiple financings, pr<span class=\"__2 _201\"></span>oject deliver<span class=\"__2 _202\"></span>y and a successful Bond issue<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(v) <span class=\"__2 _f0_1\"> </span>All bonus<span class=\"__2 _201\"></span>es were appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of Dir<span class=\"__2 _201\"></span>ectors.<span class=\"__2 _21f\"> </span>(vi) <span class=\"__2 _248\"> </span>Under a temporary arrangement, to pr<span class=\"__2 _201\"></span>ovide continuity and coverage of CEO lea<span class=\"__2 _201\"></span>ve of absence<span class=\"__2 _201\"></span>, the Chairman of the Board has assumed e<span class=\"__2 _201\"></span>xecutive r<span class=\"__2 _201\"></span>esponsibilities effective Oct<span class=\"__2 _201\"></span>ober 2025 for which the Boar<span class=\"__2 _201\"></span>d approved a consultancy arrangement on arms length basis wher<span class=\"__2 _201\"></span>eby the Executiv<span class=\"__2 _201\"></span>e Chairman has been paid U<span class=\"__2 _202\"></span>SD 155 thousand compensation for s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices provided in the 2025 financial year<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Ref<span class=\"__2 _201\"></span>er to Not<span class=\"__2 _201\"></span>e 17: Share based pa<span class=\"__2 _201\"></span>yments for further information on the R<span class=\"__2 _201\"></span>estricted Share Units s<span class=\"__2 _201\"></span>cheme<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs109\">Note 4.5. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10a\">The remuner<span class=\"__2 _201\"></span>ation of the members of the Boar<span class=\"__2 _201\"></span>d is determined on a yearly basis by the Compan<span class=\"__2 _201\"></span>y at its </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10b\">Annual General Meeting. The dir<span class=\"__2 _201\"></span>ectors may als<span class=\"__2 _201\"></span>o be reimburs<span class=\"__2 _201\"></span>ed for<span class=\"__2 _201\"></span>, inter alia, tr<span class=\"__2 _201\"></span>avelling, hot<span class=\"__2 _201\"></span>el and other </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10c\">expens<span class=\"__2 _201\"></span>es incurred by them in att<span class=\"__2 _201\"></span>ending meetings of the direct<span class=\"__2 _201\"></span>ors or in connection with the business of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10d\">Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA. A direct<span class=\"__2 _201\"></span>or who has been given a special assignment, besides his/her normal duties </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10e\">as a direct<span class=\"__2 _201\"></span>or of the Board, in r<span class=\"__2 _201\"></span>elation to the business of P<span class=\"__2 _201\"></span>anoro Ener<span class=\"__2 _201\"></span>gy AS<span class=\"__2 _201\"></span>A may be paid such extra </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs10f\">remuner<span class=\"__2 _201\"></span>ation as the director<span class=\"__2 _201\"></span>s may determine<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs110\">Remuner<span class=\"__2 _201\"></span>ation to members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors is summarised below:<span class=\"__2 _21f\"> </span></div><div class=\"gs111\"><table class=\"s w11c h4c\" id=\"_6c8adc76-0f9a-412c-b55a-44e3554a7dc5\"><tr><td class=\"c_1 n x13a ydb4 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x375 ydb4 w10d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ydb7 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydb8 w11d h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydb9 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x380 ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydba ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydbb w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbc ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydbd w11e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydbd w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x386 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydbe w11f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydbe w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydbe w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydbe w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Christophe Salmon (<span class=\"__2 _201\"></span>appointed </td><td class=\"c_1 n x381 ydc0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38a ydc0 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydc0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden (resigned </td><td class=\"c_1 n x381 ydc3 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydc5 w120 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydc5 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydc5 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydc5 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e yd41 w34 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38f yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x390 yd41 w37 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"gs112\"><table class=\"s w121 h4d\" id=\"_04b24920-dc35-494f-93b1-88b3c6431411\"><tr><td class=\"c_1 n x13a ydc6 w10c h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x391 ydc7 w122 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydcb w11d h4e\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydcc w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydcc w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x392 ydcc w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcd ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydce w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydce w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydce w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydd0 w11e h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydd0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd0 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd1 w11f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydd1 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydd1 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydd1 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd2 w123 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x393 ydd2 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x394 ydd2 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x395 ydd2 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd3 w120 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydd3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd3 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd3 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e ycf4 w34 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ycf4 w8e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x396 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs113\">* <span class=\"__2 _247\"> </span>Fair value of shar<span class=\"__2 _201\"></span>e options expens<span class=\"__2 _201\"></span>ed during the year relat<span class=\"__2 _201\"></span>e to former dir<span class=\"__2 _201\"></span>ectors Grace Skaugen (2024:  </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs114\">Grace Skaugen and Hilde \u00c5dland).<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs115\">The Chairman of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuneration is USD 88,000 and the annual </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs116\">remuner<span class=\"__2 _201\"></span>ation for the Deputy Chairman of the Board is USD 55,000. The r<span class=\"__2 _201\"></span>emaining Direct<span class=\"__2 _201\"></span>ors\u2019 annual </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs117\">remuner<span class=\"__2 _201\"></span>ation is USD 48,000. Members of the Audit Committee<span class=\"__2 _201\"></span>, the Remuner<span class=\"__2 _201\"></span>ation Committee and the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs118\">Sustainability Committee each r<span class=\"__2 _201\"></span>eceive USD 6,000 annually per committee, wher<span class=\"__2 _201\"></span>eas the Chairman of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs119\">each committee r<span class=\"__2 _201\"></span>eceives USD 9,000 annually<span class=\"__2 _201\"></span>. No loans have been giv<span class=\"__2 _201\"></span>en to, or guarant<span class=\"__2 _201\"></span>ees given on the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11a\">behalf of<span class=\"__2 _201\"></span>, any members of the Management Gr<span class=\"__2 _201\"></span>oup, the Boar<span class=\"__2 _201\"></span>d or other elected corporat<span class=\"__2 _201\"></span>e bodies<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11b\">Note 4.6. <span class=\"__2 _ee_1\"> </span>P<span class=\"__2 _201\"></span>ension plan<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11c\">The Company is r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o have an occupational pension scheme in accor<span class=\"__2 _201\"></span>dance with the Nor<span class=\"__2 _202\"></span>wegian </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11d\">law on requir<span class=\"__2 _201\"></span>ed occupational pension (\u201cLov om obligat<span class=\"__2 _201\"></span>orisk tjenestepensjon\u201d). The Compan<span class=\"__2 _201\"></span>y contributes </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11e\">to an e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>ternal defined contribution scheme and ther<span class=\"__2 _201\"></span>efor<span class=\"__2 _201\"></span>e no pension liability is recognised in the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs11f\">statement of financial position. As o<span class=\"__2 _201\"></span>f 31 December 2025, the Company had no employees at par<span class=\"__2 _201\"></span>ent </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs120\">company level and this pension plan is no longer in oper<span class=\"__2 _201\"></span>ation (31 December 2024: Nil). </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs121\">In the UK, the Company\u2019s subsidiar<span class=\"__2 _202\"></span>y that employs staff<span class=\"__2 _201\"></span>, contributes a fix<span class=\"__2 _201\"></span>ed amount per Company policy </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs122\">in an external defined contribution s<span class=\"__2 _201\"></span>cheme. As such, no pension liability is recognised in the stat<span class=\"__2 _201\"></span>ement </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs123\">of financial position in r<span class=\"__2 _201\"></span>elation to the Company\u2019s London based emplo<span class=\"__2 _201\"></span>yees. No occupational pension </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs124\">scheme is mandat<span class=\"__2 _201\"></span>ed in T<span class=\"__2 _204\"></span>unisia. Companies are r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o pay a fixed per<span class=\"__2 _201\"></span>centage of gr<span class=\"__2 _201\"></span>oss salar<span class=\"__2 _202\"></span>y of each </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs125\">employee as \u201cs<span class=\"__2 _201\"></span>ocial security<span class=\"__2 _202\"></span>\u201d to the government authorities, in addition t<span class=\"__2 _201\"></span>o a fixed deduction fr<span class=\"__2 _201\"></span>om gross </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs126\">monthly salary as employee contribution. As such, no pension liability is recognised in the stat<span class=\"__2 _201\"></span>ement of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs127\">financial position for thes<span class=\"__2 _201\"></span>e deductions. For contributions made to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>ternal defined scheme 2025 and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs128\">2024, ref<span class=\"__2 _201\"></span>er to Not<span class=\"__2 _201\"></span>e 4.2. Employee benefit expens<span class=\"__2 _201\"></span>es.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs129\">Note 4.7. <span class=\"__2 _ee_1\"> </span>Auditor<span class=\"__2 _201\"></span>s\u2019 remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs12a\">Fees, e<span class=\"__2 _201\"></span>xcluding V<span class=\"__2 _204\"></span>A<span class=\"__2 _204\"></span>T<span class=\"__2 _201\"></span>, to the audit<span class=\"__2 _201\"></span>ors are included in gener<span class=\"__2 _201\"></span>al and administrative expense and ar<span class=\"__2 _201\"></span>e shown </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs12b\">below:<span class=\"__2 _21f\"> </span></div><div class=\"gs12c\"><table class=\"s w124 h4f\" id=\"_b3470b9d-c3ad-40cc-8522-42a0d5f912ef\"><tr><td class=\"c_1 n x13a yd4a w48 h50\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x397 ydd4 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x398 ydd4 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 ydd5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ernst &amp; Y<span class=\"__2 _207\"></span>oung<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd12 w125 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Statutory Audit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x399 yd12 w5e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39a yd12 w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">291<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd75 w126 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal Audit Services<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39b ydd6 w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39c ydd6 w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">291<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd4d w127 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-audit Services<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39d yd4d w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39e yd4d w93 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39b ycf4 w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39c ycf4 w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">291<span class=\"__2 gs37\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Operating pr<span class=\"__2 _201\"></span>ofit is stated after char<span class=\"__2 _201\"></span>ging:<span class=\"__2 _21f\"> </span><table class=\"s wfb h47\" id=\"_5c53251d-abae-403a-bfd6-56fdc223b952\"><tr><td class=\"c_1 n x13a yd9c w9d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x320 yd9c wfc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x321 yd9c w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x322 yd9c w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd70 wfd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Employee benefits e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x323 yd70 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x324 yd70 w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6,382<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd75 wa3 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x325 yd75 wfe h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9, 10<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x326 yd75 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48,337<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x327 yd75 w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">54,329<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e wff h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Impairment and asset writ<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-off/(r<span class=\"__2 _201\"></span>eversal)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x328 yd2e w25 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">9.1<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x329 yd2e w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,126<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32a yd2e w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w100 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Acquisition and pr<span class=\"__2 _201\"></span>oject related costs (i)<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x32b ycf3 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">245<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32c ycf3 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">223<span class=\"__2 gs37\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>Acquisition and pr<span class=\"__2 _201\"></span>oject related costs r<span class=\"__2 _201\"></span>elate t<span class=\"__2 _201\"></span>o business development activitie<span class=\"__2 _21f\"> </span>Note 4.2. <span class=\"__2 _ee_1\"> </span>Employ<span class=\"__2 _201\"></span>ee benefit expens<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>General and administrative e<span class=\"__2 _201\"></span>xpenses include wages, employer\u2019s contribution and o<span class=\"__2 _201\"></span>ther compensation as detailed below<span class=\"__2 _21f\"> </span>:<span class=\"__2 _21f\"> </span><table class=\"s w101 h48\" id=\"_133a113c-5949-45b0-9987-fe6e0a220eb2\"><tr><td class=\"c_1 n x13a yd9d w102 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32d yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32e yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w103 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Salaries<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32f yd9e w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,827<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x330 yd9e w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,191<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w104 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Employers\u2019 contribution<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yd9f w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">942<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yd9f w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">640<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w105 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x333 yda0 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">504<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x334 yda0 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w106 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other compensation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yda1 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yda1 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x335 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">7,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x336 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">6,382<span class=\"__2 gs37\"> </span></div></td></tr></table>The number of employees in the Gr<span class=\"__2 _201\"></span>oup as at year end is detailed below:<span class=\"__2 _21f\"> </span><table class=\"s w108 h49\" id=\"_443f7908-644b-4f65-b18a-7dbf6fa66e0b\"><tr><td></td><td class=\"c_1 n x337 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x338 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w109 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Number of employees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x339 ycf3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">34<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x33a ycf3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29<span class=\"__2 gs37\"> </span></div></td></tr></table>The number of employees does no<span class=\"__2 _201\"></span>t include temporary contract staff and personnel employ<span class=\"__2 _201\"></span>ed by joint ventur<span class=\"__2 _201\"></span>es where the gr<span class=\"__2 _201\"></span>oup is par<span class=\"__2 _202\"></span>ticipating as non-operated partner<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "<div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs100\">Note 4.2. <span class=\"__2 _ee_1\"> </span>Employ<span class=\"__2 _201\"></span>ee benefit expens<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs101\">General and administrative e<span class=\"__2 _201\"></span>xpenses include wages, employer\u2019s contribution and o<span class=\"__2 _201\"></span>ther compensation </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs102\">as detailed below<span class=\"__2 _21f\"> </span>:<span class=\"__2 _21f\"> </span></div><div class=\"gs103\"><table class=\"s w101 h48\" id=\"_133a113c-5949-45b0-9987-fe6e0a220eb2\"><tr><td class=\"c_1 n x13a yd9d w102 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32d yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32e yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w103 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Salaries<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32f yd9e w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,827<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x330 yd9e w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,191<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w104 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Employers\u2019 contribution<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yd9f w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">942<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yd9f w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">640<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w105 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x333 yda0 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">504<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x334 yda0 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w106 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other compensation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yda1 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yda1 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x335 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">7,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x336 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">6,382<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs104\">The number of employees in the Gr<span class=\"__2 _201\"></span>oup as at year end is detailed below:<span class=\"__2 _21f\"> </span></div><div class=\"gs105\"><table class=\"s w108 h49\" id=\"_443f7908-644b-4f65-b18a-7dbf6fa66e0b\"><tr><td></td><td class=\"c_1 n x337 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x338 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w109 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Number of employees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x339 ycf3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">34<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x33a ycf3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs106\">The number of employees does no<span class=\"__2 _201\"></span>t include temporary contract staff and personnel employ<span class=\"__2 _201\"></span>ed by joint </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs107\">ventur<span class=\"__2 _201\"></span>es where the gr<span class=\"__2 _201\"></span>oup is par<span class=\"__2 _202\"></span>ticipating as non-operated partner<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Note 4.2. <span class=\"__2 _ee_1\"> </span>Employ<span class=\"__2 _201\"></span>ee benefit expens<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>General and administrative e<span class=\"__2 _201\"></span>xpenses include wages, employer\u2019s contribution and o<span class=\"__2 _201\"></span>ther compensation as detailed below<span class=\"__2 _21f\"> </span>:<span class=\"__2 _21f\"> </span><table class=\"s w101 h48\" id=\"_133a113c-5949-45b0-9987-fe6e0a220eb2\"><tr><td class=\"c_1 n x13a yd9d w102 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32d yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32e yd9d w10 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w103 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Salaries<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x32f yd9e w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,827<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x330 yd9e w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,191<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w104 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Employers\u2019 contribution<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yd9f w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">942<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yd9f w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">640<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda0 w105 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x333 yda0 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">504<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x334 yda0 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yda1 w106 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other compensation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x331 yda1 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x332 yda1 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x335 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">7,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x336 yd8c w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">6,382<span class=\"__2 gs37\"> </span></div></td></tr></table>The number of employees in the Gr<span class=\"__2 _201\"></span>oup as at year end is detailed below:<span class=\"__2 _21f\"> </span><table class=\"s w108 h49\" id=\"_443f7908-644b-4f65-b18a-7dbf6fa66e0b\"><tr><td></td><td class=\"c_1 n x337 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x338 yda2 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w109 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Number of employees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x339 ycf3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">34<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x33a ycf3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">29<span class=\"__2 gs37\"> </span></div></td></tr></table>The number of employees does no<span class=\"__2 _201\"></span>t include temporary contract staff and personnel employ<span class=\"__2 _201\"></span>ed by joint ventur<span class=\"__2 _201\"></span>es where the gr<span class=\"__2 _201\"></span>oup is par<span class=\"__2 _202\"></span>ticipating as non-operated partner<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 4.3. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutiv<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>Statement for the curr<span class=\"__2 _201\"></span>ent year (2025)<span class=\"__2 _21f\"> </span>In accordance with the Norwegian Public Limit<span class=\"__2 _201\"></span>ed Liabilit<span class=\"__2 _202\"></span>y Companies Act \u00a76-16a, the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors must prepar<span class=\"__2 _201\"></span>e a statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutives. These stat<span class=\"__2 _201\"></span>ements can be ref<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o on page 134 of this r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>t.<span class=\"__2 _21f\"> </span>Note 4.4. <span class=\"__2 _ee_1\"> </span>Management r<span class=\"__2 _201\"></span>emuneration<span class=\"__2 _21f\"> </span>Executiv<span class=\"__2 _201\"></span>e management consists of the Chief Executive Officer (<span class=\"__2 _201\"></span>CEO), the Chief Financial Officer (<span class=\"__2 _201\"></span>CFO) and the Chief Operating Officer (C<span class=\"__2 _201\"></span>OO) as described below<span class=\"__2 _201\"></span>. Ex<span class=\"__2 _201\"></span>ecutive management remuneration is summaris<span class=\"__2 _201\"></span>ed below:<span class=\"__2 _21f\"> </span><table class=\"s w10b h4a\" id=\"_b0c09116-933c-4fa3-a80e-495a289dd34c\"><tr><td class=\"c_1 n x13a yda3 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b yda3 w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a yda6 w10e h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33e yda7 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33f yda7 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x340 yda7 w111 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x341 yda7 w112 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Pension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x342 yda7 w113 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a yda9 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x344 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">657<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x345 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">486<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x346 yda9 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x347 yda9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x348 yda9 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,167<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x349 yda9 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">242,337<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34a yda9 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">590<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydaa w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">436<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydaa w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydaa w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">728<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x350 ydaa w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">121,830<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x351 ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">293<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydab w116 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Eric D\u2019<span class=\"__2 _201\"></span>Ar<span class=\"__2 _201\"></span>gentr\u00e9<span class=\"__2 _201\"></span>, COO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x352 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">161<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x353 ydab w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x354 ydab w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x355 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x356 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">179<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x357 ydab w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">153,093<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x358 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">87<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydac w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x359 ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,254<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35a ydad w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">758<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35b ydad w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35c ydad w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35d ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">2,074<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35e ydad w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">517,260<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35f ydad w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">970<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydae w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b ydae w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a ydb0 w118 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x360 ydb0 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x361 ydb0 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x362 ydb0 w119 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x363 ydb0 w11a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x364 ydb0 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a ydb2 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x365 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">603<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x366 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">198<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x367 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x368 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x369 ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">824<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36a ydb2 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">189,615<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36b ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">563<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb3 w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">393<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">130<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydb3 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydb3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">541<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36c ydb3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,509<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36d ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">273<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x36e yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">996<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36f yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">328<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x370 yd41 w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">15<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x371 yd41 w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">26<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x372 yd41 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,365<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x373 yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">283,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x374 yd41 w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">836<span class=\"__2 gs37\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>Under the terms of employment, the CEO<span class=\"__2 _201\"></span>, CFO and COO ar<span class=\"__2 _201\"></span>e all requir<span class=\"__2 _201\"></span>ed to give at least six month<span class=\"__2 _201\"></span>\u2019s written notice prior t<span class=\"__2 _201\"></span>o leaving Panor<span class=\"__2 _201\"></span>o.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f6_1\"> </span>P<span class=\"__2 _201\"></span>er the respective t<span class=\"__2 _201\"></span>erms of employment, the CEO is entitled to 12 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of contr<span class=\"__2 _201\"></span>ol; whereby a t<span class=\"__2 _201\"></span>ender offer is made or consummat<span class=\"__2 _201\"></span>ed for the owner<span class=\"__2 _201\"></span>ship of more than 50%, or more o<span class=\"__2 _201\"></span>f the outstanding voting securities of the C<span class=\"__2 _201\"></span>ompany<span class=\"__2 _202\"></span>; or the Company is mer<span class=\"__2 _201\"></span>ged or consolidated with ano<span class=\"__2 _201\"></span>ther corporation and as a result of such mer<span class=\"__2 _201\"></span>ger or consolidation less than 50.1% of the outstanding voting s<span class=\"__2 _201\"></span>ecurities of the sur<span class=\"__2 _202\"></span>viving entity or resulting corporation ar<span class=\"__2 _201\"></span>e owned in the aggregat<span class=\"__2 _201\"></span>e by the persons, by the entities or per<span class=\"__2 _201\"></span>sons who wer<span class=\"__2 _201\"></span>e shareholders of the C<span class=\"__2 _201\"></span>ompany immediately prior to such mer<span class=\"__2 _201\"></span>ger or consolidation; or the Compan<span class=\"__2 _201\"></span>y sells substantially all of its assets t<span class=\"__2 _201\"></span>o another corporation that is not a wholly owned subsidiary<span class=\"__2 _201\"></span>. The CFO and COO ar<span class=\"__2 _201\"></span>e entitled to 6 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of control. (iii) <span class=\"__2 _c_2\"> </span>In June 2025, 924,672 R<span class=\"__2 _201\"></span>estricted Shar<span class=\"__2 _201\"></span>e Units were awar<span class=\"__2 _201\"></span>ded under and in accordance with the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s shareholder appr<span class=\"__2 _201\"></span>oved RSU scheme t<span class=\"__2 _201\"></span>o the employees of the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>. One Restrict<span class=\"__2 _201\"></span>ed Share Unit (\u201cRSU\u201d) entitles the holder to r<span class=\"__2 _201\"></span>eceive one share o<span class=\"__2 _201\"></span>f capital stock of the Compan<span class=\"__2 _201\"></span>y against payment in cash of the par value f<span class=\"__2 _201\"></span>or the share<span class=\"__2 _201\"></span>. The par value is curr<span class=\"__2 _201\"></span>ently NOK 0.05 per share<span class=\"__2 _201\"></span>. V<span class=\"__2 _201\"></span>esting of the RSUs is time based, wher<span class=\"__2 _201\"></span>e 1/3 of the RSUs vest after one year<span class=\"__2 _204\"></span>, 1/3 vest after 2 years, and the final 1/3 vest after 3 year<span class=\"__2 _201\"></span>s from grant. The Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s, at its discretion c<span class=\"__2 _201\"></span>an grant a non-standard vesting period which was the c<span class=\"__2 _201\"></span>ase in some prior year awar<span class=\"__2 _201\"></span>ds.  RSUs vest automatically at the r<span class=\"__2 _201\"></span>espective vesting dates and the holder will be issued the applic<span class=\"__2 _201\"></span>able number of shares as s<span class=\"__2 _201\"></span>oon as possible thereafter<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(iv) <span class=\"__2 _248\"> </span>All salaries, bonuses and benefit payments ha<span class=\"__2 _201\"></span>ve been expensed as incurr<span class=\"__2 _201\"></span>ed. The 2024 bonus included a one-<span class=\"__2 _202\"></span>off discr<span class=\"__2 _201\"></span>etionar<span class=\"__2 _202\"></span>y cash awar<span class=\"__2 _201\"></span>d to ke<span class=\"__2 _201\"></span>y management by the Board of Dir<span class=\"__2 _201\"></span>ectors in r<span class=\"__2 _201\"></span>ecognition of the contribution to v<span class=\"__2 _201\"></span>arious processes during 2024 that included multiple financings, pr<span class=\"__2 _201\"></span>oject deliver<span class=\"__2 _202\"></span>y and a successful Bond issue<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(v) <span class=\"__2 _f0_1\"> </span>All bonus<span class=\"__2 _201\"></span>es were appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of Dir<span class=\"__2 _201\"></span>ectors.<span class=\"__2 _21f\"> </span>(vi) <span class=\"__2 _248\"> </span>Under a temporary arrangement, to pr<span class=\"__2 _201\"></span>ovide continuity and coverage of CEO lea<span class=\"__2 _201\"></span>ve of absence<span class=\"__2 _201\"></span>, the Chairman of the Board has assumed e<span class=\"__2 _201\"></span>xecutive r<span class=\"__2 _201\"></span>esponsibilities effective Oct<span class=\"__2 _201\"></span>ober 2025 for which the Boar<span class=\"__2 _201\"></span>d approved a consultancy arrangement on arms length basis wher<span class=\"__2 _201\"></span>eby the Executiv<span class=\"__2 _201\"></span>e Chairman has been paid U<span class=\"__2 _202\"></span>SD 155 thousand compensation for s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices provided in the 2025 financial year<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Ref<span class=\"__2 _201\"></span>er to Not<span class=\"__2 _201\"></span>e 17: Share based pa<span class=\"__2 _201\"></span>yments for further information on the R<span class=\"__2 _201\"></span>estricted Share Units s<span class=\"__2 _201\"></span>cheme<span class=\"__2 _21f\"> </span>Note 4.5. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>The remuner<span class=\"__2 _201\"></span>ation of the members of the Boar<span class=\"__2 _201\"></span>d is determined on a yearly basis by the Compan<span class=\"__2 _201\"></span>y at its Annual General Meeting. The dir<span class=\"__2 _201\"></span>ectors may als<span class=\"__2 _201\"></span>o be reimburs<span class=\"__2 _201\"></span>ed for<span class=\"__2 _201\"></span>, inter alia, tr<span class=\"__2 _201\"></span>avelling, hot<span class=\"__2 _201\"></span>el and other expens<span class=\"__2 _201\"></span>es incurred by them in att<span class=\"__2 _201\"></span>ending meetings of the direct<span class=\"__2 _201\"></span>ors or in connection with the business of Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA. A direct<span class=\"__2 _201\"></span>or who has been given a special assignment, besides his/her normal duties as a direct<span class=\"__2 _201\"></span>or of the Board, in r<span class=\"__2 _201\"></span>elation to the business of P<span class=\"__2 _201\"></span>anoro Ener<span class=\"__2 _201\"></span>gy AS<span class=\"__2 _201\"></span>A may be paid such extra remuner<span class=\"__2 _201\"></span>ation as the director<span class=\"__2 _201\"></span>s may determine<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Remuner<span class=\"__2 _201\"></span>ation to members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors is summarised below:<span class=\"__2 _21f\"> </span><table class=\"s w11c h4c\" id=\"_6c8adc76-0f9a-412c-b55a-44e3554a7dc5\"><tr><td class=\"c_1 n x13a ydb4 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x375 ydb4 w10d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ydb7 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydb8 w11d h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydb9 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x380 ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydba ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydbb w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbc ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydbd w11e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydbd w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x386 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydbe w11f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydbe w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydbe w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydbe w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Christophe Salmon (<span class=\"__2 _201\"></span>appointed </td><td class=\"c_1 n x381 ydc0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38a ydc0 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydc0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden (resigned </td><td class=\"c_1 n x381 ydc3 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydc5 w120 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydc5 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydc5 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydc5 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e yd41 w34 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38f yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x390 yd41 w37 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr></table><table class=\"s w121 h4d\" id=\"_04b24920-dc35-494f-93b1-88b3c6431411\"><tr><td class=\"c_1 n x13a ydc6 w10c h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x391 ydc7 w122 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydcb w11d h4e\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydcc w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydcc w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x392 ydcc w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcd ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydce w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydce w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydce w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydd0 w11e h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydd0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd0 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd1 w11f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydd1 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydd1 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydd1 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd2 w123 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x393 ydd2 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x394 ydd2 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x395 ydd2 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd3 w120 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydd3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd3 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd3 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e ycf4 w34 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ycf4 w8e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x396 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td></tr></table>* <span class=\"__2 _247\"> </span>Fair value of shar<span class=\"__2 _201\"></span>e options expens<span class=\"__2 _201\"></span>ed during the year relat<span class=\"__2 _201\"></span>e to former dir<span class=\"__2 _201\"></span>ectors Grace Skaugen (2024:  Grace Skaugen and Hilde \u00c5dland).<span class=\"__2 _21f\"> </span>The Chairman of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuneration is USD 88,000 and the annual remuner<span class=\"__2 _201\"></span>ation for the Deputy Chairman of the Board is USD 55,000. The r<span class=\"__2 _201\"></span>emaining Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuner<span class=\"__2 _201\"></span>ation is USD 48,000. Members of the Audit Committee<span class=\"__2 _201\"></span>, the Remuner<span class=\"__2 _201\"></span>ation Committee and the Sustainability Committee each r<span class=\"__2 _201\"></span>eceive USD 6,000 annually per committee, wher<span class=\"__2 _201\"></span>eas the Chairman of each committee r<span class=\"__2 _201\"></span>eceives USD 9,000 annually<span class=\"__2 _201\"></span>. No loans have been giv<span class=\"__2 _201\"></span>en to, or guarant<span class=\"__2 _201\"></span>ees given on the behalf of<span class=\"__2 _201\"></span>, any members of the Management Gr<span class=\"__2 _201\"></span>oup, the Boar<span class=\"__2 _201\"></span>d or other elected corporat<span class=\"__2 _201\"></span>e bodies<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 4.6. <span class=\"__2 _ee_1\"> </span>P<span class=\"__2 _201\"></span>ension plan<span class=\"__2 _21f\"> </span>The Company is r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o have an occupational pension scheme in accor<span class=\"__2 _201\"></span>dance with the Nor<span class=\"__2 _202\"></span>wegian law on requir<span class=\"__2 _201\"></span>ed occupational pension (\u201cLov om obligat<span class=\"__2 _201\"></span>orisk tjenestepensjon\u201d). The Compan<span class=\"__2 _201\"></span>y contributes to an e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>ternal defined contribution scheme and ther<span class=\"__2 _201\"></span>efor<span class=\"__2 _201\"></span>e no pension liability is recognised in the statement of financial position. As o<span class=\"__2 _201\"></span>f 31 December 2025, the Company had no employees at par<span class=\"__2 _201\"></span>ent company level and this pension plan is no longer in oper<span class=\"__2 _201\"></span>ation (31 December 2024: Nil). In the UK, the Company\u2019s subsidiar<span class=\"__2 _202\"></span>y that employs staff<span class=\"__2 _201\"></span>, contributes a fix<span class=\"__2 _201\"></span>ed amount per Company policy in an external defined contribution s<span class=\"__2 _201\"></span>cheme. As such, no pension liability is recognised in the stat<span class=\"__2 _201\"></span>ement of financial position in r<span class=\"__2 _201\"></span>elation to the Company\u2019s London based emplo<span class=\"__2 _201\"></span>yees. No occupational pension scheme is mandat<span class=\"__2 _201\"></span>ed in T<span class=\"__2 _204\"></span>unisia. Companies are r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o pay a fixed per<span class=\"__2 _201\"></span>centage of gr<span class=\"__2 _201\"></span>oss salar<span class=\"__2 _202\"></span>y of each employee as \u201cs<span class=\"__2 _201\"></span>ocial security<span class=\"__2 _202\"></span>\u201d to the government authorities, in addition t<span class=\"__2 _201\"></span>o a fixed deduction fr<span class=\"__2 _201\"></span>om gross monthly salary as employee contribution. As such, no pension liability is recognised in the stat<span class=\"__2 _201\"></span>ement of financial position for thes<span class=\"__2 _201\"></span>e deductions. For contributions made to the e<span class=\"__2 _201\"></span>x<span class=\"__2 _202\"></span>ternal defined scheme 2025 and 2024, ref<span class=\"__2 _201\"></span>er to Not<span class=\"__2 _201\"></span>e 4.2. Employee benefit expens<span class=\"__2 _201\"></span>es.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "General and administrative e<span class=\"__2 _201\"></span>xpenses include wages, employer\u2019s contribution and o<span class=\"__2 _201\"></span>ther compensation as detailed below<span class=\"__2 _21f\"> </span>Note 4.3. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutiv<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>Statement for the curr<span class=\"__2 _201\"></span>ent year (2025)<span class=\"__2 _21f\"> </span>In accordance with the Norwegian Public Limit<span class=\"__2 _201\"></span>ed Liabilit<span class=\"__2 _202\"></span>y Companies Act \u00a76-16a, the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors must prepar<span class=\"__2 _201\"></span>e a statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutives. These stat<span class=\"__2 _201\"></span>ements can be ref<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o on page 134 of this r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>t.<span class=\"__2 _21f\"> </span>Note 4.4. <span class=\"__2 _ee_1\"> </span>Management r<span class=\"__2 _201\"></span>emuneration<span class=\"__2 _21f\"> </span>Executiv<span class=\"__2 _201\"></span>e management consists of the Chief Executive Officer (<span class=\"__2 _201\"></span>CEO), the Chief Financial Officer (<span class=\"__2 _201\"></span>CFO) and the Chief Operating Officer (C<span class=\"__2 _201\"></span>OO) as described below<span class=\"__2 _201\"></span>. Ex<span class=\"__2 _201\"></span>ecutive management remuneration is summaris<span class=\"__2 _201\"></span>ed below:<span class=\"__2 _21f\"> </span><table class=\"s w10b h4a\" id=\"_b0c09116-933c-4fa3-a80e-495a289dd34c\"><tr><td class=\"c_1 n x13a yda3 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b yda3 w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a yda6 w10e h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33e yda7 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33f yda7 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x340 yda7 w111 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x341 yda7 w112 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Pension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x342 yda7 w113 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a yda9 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x344 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">657<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x345 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">486<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x346 yda9 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x347 yda9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x348 yda9 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,167<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x349 yda9 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">242,337<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34a yda9 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">590<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydaa w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">436<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydaa w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydaa w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">728<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x350 ydaa w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">121,830<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x351 ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">293<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydab w116 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Eric D\u2019<span class=\"__2 _201\"></span>Ar<span class=\"__2 _201\"></span>gentr\u00e9<span class=\"__2 _201\"></span>, COO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x352 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">161<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x353 ydab w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x354 ydab w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x355 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x356 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">179<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x357 ydab w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">153,093<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x358 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">87<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydac w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x359 ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,254<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35a ydad w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">758<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35b ydad w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35c ydad w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35d ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">2,074<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35e ydad w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">517,260<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35f ydad w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">970<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydae w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b ydae w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a ydb0 w118 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x360 ydb0 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x361 ydb0 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x362 ydb0 w119 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x363 ydb0 w11a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x364 ydb0 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a ydb2 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x365 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">603<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x366 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">198<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x367 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x368 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x369 ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">824<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36a ydb2 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">189,615<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36b ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">563<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb3 w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">393<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">130<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydb3 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydb3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">541<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36c ydb3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,509<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36d ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">273<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x36e yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">996<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36f yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">328<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x370 yd41 w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">15<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x371 yd41 w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">26<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x372 yd41 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,365<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x373 yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">283,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x374 yd41 w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">836<span class=\"__2 gs37\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>Under the terms of employment, the CEO<span class=\"__2 _201\"></span>, CFO and COO ar<span class=\"__2 _201\"></span>e all requir<span class=\"__2 _201\"></span>ed to give at least six month<span class=\"__2 _201\"></span>\u2019s written notice prior t<span class=\"__2 _201\"></span>o leaving Panor<span class=\"__2 _201\"></span>o.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f6_1\"> </span>P<span class=\"__2 _201\"></span>er the respective t<span class=\"__2 _201\"></span>erms of employment, the CEO is entitled to 12 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of contr<span class=\"__2 _201\"></span>ol; whereby a t<span class=\"__2 _201\"></span>ender offer is made or consummat<span class=\"__2 _201\"></span>ed for the owner<span class=\"__2 _201\"></span>ship of more than 50%, or more o<span class=\"__2 _201\"></span>f the outstanding voting securities of the C<span class=\"__2 _201\"></span>ompany<span class=\"__2 _202\"></span>; or the Company is mer<span class=\"__2 _201\"></span>ged or consolidated with ano<span class=\"__2 _201\"></span>ther corporation and as a result of such mer<span class=\"__2 _201\"></span>ger or consolidation less than 50.1% of the outstanding voting s<span class=\"__2 _201\"></span>ecurities of the sur<span class=\"__2 _202\"></span>viving entity or resulting corporation ar<span class=\"__2 _201\"></span>e owned in the aggregat<span class=\"__2 _201\"></span>e by the persons, by the entities or per<span class=\"__2 _201\"></span>sons who wer<span class=\"__2 _201\"></span>e shareholders of the C<span class=\"__2 _201\"></span>ompany immediately prior to such mer<span class=\"__2 _201\"></span>ger or consolidation; or the Compan<span class=\"__2 _201\"></span>y sells substantially all of its assets t<span class=\"__2 _201\"></span>o another corporation that is not a wholly owned subsidiary<span class=\"__2 _201\"></span>. The CFO and COO ar<span class=\"__2 _201\"></span>e entitled to 6 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of control. (iii) <span class=\"__2 _c_2\"> </span>In June 2025, 924,672 R<span class=\"__2 _201\"></span>estricted Shar<span class=\"__2 _201\"></span>e Units were awar<span class=\"__2 _201\"></span>ded under and in accordance with the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s shareholder appr<span class=\"__2 _201\"></span>oved RSU scheme t<span class=\"__2 _201\"></span>o the employees of the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>. One Restrict<span class=\"__2 _201\"></span>ed Share Unit (\u201cRSU\u201d) entitles the holder to r<span class=\"__2 _201\"></span>eceive one share o<span class=\"__2 _201\"></span>f capital stock of the Compan<span class=\"__2 _201\"></span>y against payment in cash of the par value f<span class=\"__2 _201\"></span>or the share<span class=\"__2 _201\"></span>. The par value is curr<span class=\"__2 _201\"></span>ently NOK 0.05 per share<span class=\"__2 _201\"></span>. V<span class=\"__2 _201\"></span>esting of the RSUs is time based, wher<span class=\"__2 _201\"></span>e 1/3 of the RSUs vest after one year<span class=\"__2 _204\"></span>, 1/3 vest after 2 years, and the final 1/3 vest after 3 year<span class=\"__2 _201\"></span>s from grant. The Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s, at its discretion c<span class=\"__2 _201\"></span>an grant a non-standard vesting period which was the c<span class=\"__2 _201\"></span>ase in some prior year awar<span class=\"__2 _201\"></span>ds.  RSUs vest automatically at the r<span class=\"__2 _201\"></span>espective vesting dates and the holder will be issued the applic<span class=\"__2 _201\"></span>able number of shares as s<span class=\"__2 _201\"></span>oon as possible thereafter<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(iv) <span class=\"__2 _248\"> </span>All salaries, bonuses and benefit payments ha<span class=\"__2 _201\"></span>ve been expensed as incurr<span class=\"__2 _201\"></span>ed. The 2024 bonus included a one-<span class=\"__2 _202\"></span>off discr<span class=\"__2 _201\"></span>etionar<span class=\"__2 _202\"></span>y cash awar<span class=\"__2 _201\"></span>d to ke<span class=\"__2 _201\"></span>y management by the Board of Dir<span class=\"__2 _201\"></span>ectors in r<span class=\"__2 _201\"></span>ecognition of the contribution to v<span class=\"__2 _201\"></span>arious processes during 2024 that included multiple financings, pr<span class=\"__2 _201\"></span>oject deliver<span class=\"__2 _202\"></span>y and a successful Bond issue<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(v) <span class=\"__2 _f0_1\"> </span>All bonus<span class=\"__2 _201\"></span>es were appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of Dir<span class=\"__2 _201\"></span>ectors.<span class=\"__2 _21f\"> </span>(vi) <span class=\"__2 _248\"> </span>Under a temporary arrangement, to pr<span class=\"__2 _201\"></span>ovide continuity and coverage of CEO lea<span class=\"__2 _201\"></span>ve of absence<span class=\"__2 _201\"></span>, the Chairman of the Board has assumed e<span class=\"__2 _201\"></span>xecutive r<span class=\"__2 _201\"></span>esponsibilities effective Oct<span class=\"__2 _201\"></span>ober 2025 for which the Boar<span class=\"__2 _201\"></span>d approved a consultancy arrangement on arms length basis wher<span class=\"__2 _201\"></span>eby the Executiv<span class=\"__2 _201\"></span>e Chairman has been paid U<span class=\"__2 _202\"></span>SD 155 thousand compensation for s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices provided in the 2025 financial year<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Ref<span class=\"__2 _201\"></span>er to Not<span class=\"__2 _201\"></span>e 17: Share based pa<span class=\"__2 _201\"></span>yments for further information on the R<span class=\"__2 _201\"></span>estricted Share Units s<span class=\"__2 _201\"></span>cheme<span class=\"__2 _21f\"> </span>Note 4.5. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>The remuner<span class=\"__2 _201\"></span>ation of the members of the Boar<span class=\"__2 _201\"></span>d is determined on a yearly basis by the Compan<span class=\"__2 _201\"></span>y at its Annual General Meeting. The dir<span class=\"__2 _201\"></span>ectors may als<span class=\"__2 _201\"></span>o be reimburs<span class=\"__2 _201\"></span>ed for<span class=\"__2 _201\"></span>, inter alia, tr<span class=\"__2 _201\"></span>avelling, hot<span class=\"__2 _201\"></span>el and other expens<span class=\"__2 _201\"></span>es incurred by them in att<span class=\"__2 _201\"></span>ending meetings of the direct<span class=\"__2 _201\"></span>ors or in connection with the business of Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA. A direct<span class=\"__2 _201\"></span>or who has been given a special assignment, besides his/her normal duties as a direct<span class=\"__2 _201\"></span>or of the Board, in r<span class=\"__2 _201\"></span>elation to the business of P<span class=\"__2 _201\"></span>anoro Ener<span class=\"__2 _201\"></span>gy AS<span class=\"__2 _201\"></span>A may be paid such extra remuner<span class=\"__2 _201\"></span>ation as the director<span class=\"__2 _201\"></span>s may determine<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Remuner<span class=\"__2 _201\"></span>ation to members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors is summarised below:<span class=\"__2 _21f\"> </span><table class=\"s w11c h4c\" id=\"_6c8adc76-0f9a-412c-b55a-44e3554a7dc5\"><tr><td class=\"c_1 n x13a ydb4 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x375 ydb4 w10d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ydb7 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydb8 w11d h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydb9 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x380 ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydba ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydbb w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbc ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydbd w11e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydbd w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x386 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydbe w11f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydbe w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydbe w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydbe w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Christophe Salmon (<span class=\"__2 _201\"></span>appointed </td><td class=\"c_1 n x381 ydc0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38a ydc0 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydc0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden (resigned </td><td class=\"c_1 n x381 ydc3 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydc5 w120 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydc5 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydc5 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydc5 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e yd41 w34 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38f yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x390 yd41 w37 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr></table><table class=\"s w121 h4d\" id=\"_04b24920-dc35-494f-93b1-88b3c6431411\"><tr><td class=\"c_1 n x13a ydc6 w10c h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x391 ydc7 w122 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydcb w11d h4e\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydcc w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydcc w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x392 ydcc w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcd ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydce w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydce w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydce w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydd0 w11e h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydd0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd0 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd1 w11f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydd1 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydd1 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydd1 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd2 w123 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x393 ydd2 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x394 ydd2 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x395 ydd2 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd3 w120 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydd3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd3 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd3 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e ycf4 w34 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ycf4 w8e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x396 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td></tr></table>* <span class=\"__2 _247\"> </span>Fair value of shar<span class=\"__2 _201\"></span>e options expens<span class=\"__2 _201\"></span>ed during the year relat<span class=\"__2 _201\"></span>e to former dir<span class=\"__2 _201\"></span>ectors Grace Skaugen (2024:  Grace Skaugen and Hilde \u00c5dland).<span class=\"__2 _21f\"> </span>The Chairman of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuneration is USD 88,000 and the annual remuner<span class=\"__2 _201\"></span>ation for the Deputy Chairman of the Board is USD 55,000. The r<span class=\"__2 _201\"></span>emaining Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuner<span class=\"__2 _201\"></span>ation is USD 48,000. Members of the Audit Committee<span class=\"__2 _201\"></span>, the Remuner<span class=\"__2 _201\"></span>ation Committee and the Sustainability Committee each r<span class=\"__2 _201\"></span>eceive USD 6,000 annually per committee, wher<span class=\"__2 _201\"></span>eas the Chairman of each committee r<span class=\"__2 _201\"></span>eceives USD 9,000 annually<span class=\"__2 _201\"></span>. No loans have been giv<span class=\"__2 _201\"></span>en to, or guarant<span class=\"__2 _201\"></span>ees given on the behalf of<span class=\"__2 _201\"></span>, any members of the Management Gr<span class=\"__2 _201\"></span>oup, the Boar<span class=\"__2 _201\"></span>d or other elected corporat<span class=\"__2 _201\"></span>e bodies<span class=\"__2 _21f\"> </span>Note 22: <span class=\"ff1_2\">R<span class=\"__2 _201\"></span>elated parties transactions<span class=\"__2 _21f\"> </span></span>Details of r<span class=\"__2 _201\"></span>elated part<span class=\"__2 _202\"></span>y transactions are s<span class=\"__2 _201\"></span>et out in the parent stand-alone financial statements, Not<span class=\"__2 _201\"></span>e 7: Relat<span class=\"__2 _201\"></span>ed par<span class=\"__2 _202\"></span>ty transactions and balances",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "General and administrative e<span class=\"__2 _201\"></span>xpenses include wages, employer\u2019s contribution and o<span class=\"__2 _201\"></span>ther compensation as detailed below<span class=\"__2 _21f\"> </span>Note 4.3. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutiv<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>Statement for the curr<span class=\"__2 _201\"></span>ent year (2025)<span class=\"__2 _21f\"> </span>In accordance with the Norwegian Public Limit<span class=\"__2 _201\"></span>ed Liabilit<span class=\"__2 _202\"></span>y Companies Act \u00a76-16a, the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors must prepar<span class=\"__2 _201\"></span>e a statement on r<span class=\"__2 _201\"></span>emuneration of ex<span class=\"__2 _201\"></span>ecutives. These stat<span class=\"__2 _201\"></span>ements can be ref<span class=\"__2 _201\"></span>erred t<span class=\"__2 _201\"></span>o on page 134 of this r<span class=\"__2 _201\"></span>epor<span class=\"__2 _202\"></span>t.<span class=\"__2 _21f\"> </span>Note 4.4. <span class=\"__2 _ee_1\"> </span>Management r<span class=\"__2 _201\"></span>emuneration<span class=\"__2 _21f\"> </span>Executiv<span class=\"__2 _201\"></span>e management consists of the Chief Executive Officer (<span class=\"__2 _201\"></span>CEO), the Chief Financial Officer (<span class=\"__2 _201\"></span>CFO) and the Chief Operating Officer (C<span class=\"__2 _201\"></span>OO) as described below<span class=\"__2 _201\"></span>. Ex<span class=\"__2 _201\"></span>ecutive management remuneration is summaris<span class=\"__2 _201\"></span>ed below:<span class=\"__2 _21f\"> </span><table class=\"s w10b h4a\" id=\"_b0c09116-933c-4fa3-a80e-495a289dd34c\"><tr><td class=\"c_1 n x13a yda3 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b yda3 w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 yda4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a yda6 w10e h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33e yda7 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x33f yda7 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x340 yda7 w111 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x341 yda7 w112 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Pension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x342 yda7 w113 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 yda8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a yda9 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x344 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">657<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x345 yda9 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">486<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x346 yda9 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x347 yda9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x348 yda9 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,167<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x349 yda9 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">242,337<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34a yda9 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">590<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydaa w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">436<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydaa w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">272<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydaa w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydaa w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">728<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x350 ydaa w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">121,830<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x351 ydaa w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">293<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydab w116 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Eric D\u2019<span class=\"__2 _201\"></span>Ar<span class=\"__2 _201\"></span>gentr\u00e9<span class=\"__2 _201\"></span>, COO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x352 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">161<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x353 ydab w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x354 ydab w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x355 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x356 ydab w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">179<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x357 ydab w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">153,093<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x358 ydab w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">87<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydac w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x359 ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,254<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35a ydad w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">758<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35b ydad w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35c ydad w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35d ydad w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">2,074<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35e ydad w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">517,260<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x35f ydad w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">970<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydae w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x33b ydae w10d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t_2 m0_2 x33c h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of RSUs </td><td class=\"t_2 m0_2 x33d h2_2 ydaf ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f RSUs </td></tr><tr><td class=\"c_1 n x13a ydb0 w118 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x360 ydb0 w10f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Salary<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x361 ydb0 w110 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Bonus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x362 ydb0 w119 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Benefits<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x363 ydb0 w11a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">P<span class=\"__2 _201\"></span>ension costs<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x364 ydb0 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x33c h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">awarded in 2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x343 h2_2 ydb1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 n x13a ydb2 w114 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">John Hamilton, CEO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x365 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">603<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x366 ydb2 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">198<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x367 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x368 ydb2 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x369 ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">824<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36a ydb2 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">189,615<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36b ydb2 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">563<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb3 w115 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Qazi Q<span class=\"__2 _201\"></span>adeer<span class=\"__2 _201\"></span>, CFO<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x34b ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">393<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34c ydb3 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">130<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34d ydb3 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34e ydb3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">13<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x34f ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">541<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36c ydb3 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,509<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36d ydb3 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">273<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x36e yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">996<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x36f yd41 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">328<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x370 yd41 w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">15<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x371 yd41 w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">26<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x372 yd41 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,365<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x373 yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">283,124<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x374 yd41 w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">836<span class=\"__2 gs37\"> </span></div></td></tr></table>(i) <span class=\"__2 _246\"> </span>Under the terms of employment, the CEO<span class=\"__2 _201\"></span>, CFO and COO ar<span class=\"__2 _201\"></span>e all requir<span class=\"__2 _201\"></span>ed to give at least six month<span class=\"__2 _201\"></span>\u2019s written notice prior t<span class=\"__2 _201\"></span>o leaving Panor<span class=\"__2 _201\"></span>o.<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f6_1\"> </span>P<span class=\"__2 _201\"></span>er the respective t<span class=\"__2 _201\"></span>erms of employment, the CEO is entitled to 12 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of contr<span class=\"__2 _201\"></span>ol; whereby a t<span class=\"__2 _201\"></span>ender offer is made or consummat<span class=\"__2 _201\"></span>ed for the owner<span class=\"__2 _201\"></span>ship of more than 50%, or more o<span class=\"__2 _201\"></span>f the outstanding voting securities of the C<span class=\"__2 _201\"></span>ompany<span class=\"__2 _202\"></span>; or the Company is mer<span class=\"__2 _201\"></span>ged or consolidated with ano<span class=\"__2 _201\"></span>ther corporation and as a result of such mer<span class=\"__2 _201\"></span>ger or consolidation less than 50.1% of the outstanding voting s<span class=\"__2 _201\"></span>ecurities of the sur<span class=\"__2 _202\"></span>viving entity or resulting corporation ar<span class=\"__2 _201\"></span>e owned in the aggregat<span class=\"__2 _201\"></span>e by the persons, by the entities or per<span class=\"__2 _201\"></span>sons who wer<span class=\"__2 _201\"></span>e shareholders of the C<span class=\"__2 _201\"></span>ompany immediately prior to such mer<span class=\"__2 _201\"></span>ger or consolidation; or the Compan<span class=\"__2 _201\"></span>y sells substantially all of its assets t<span class=\"__2 _201\"></span>o another corporation that is not a wholly owned subsidiary<span class=\"__2 _201\"></span>. The CFO and COO ar<span class=\"__2 _201\"></span>e entitled to 6 months of bas<span class=\"__2 _201\"></span>e salar<span class=\"__2 _202\"></span>y in the event of a change of control. (iii) <span class=\"__2 _c_2\"> </span>In June 2025, 924,672 R<span class=\"__2 _201\"></span>estricted Shar<span class=\"__2 _201\"></span>e Units were awar<span class=\"__2 _201\"></span>ded under and in accordance with the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _202\"></span>\u2019s shareholder appr<span class=\"__2 _201\"></span>oved RSU scheme t<span class=\"__2 _201\"></span>o the employees of the Compan<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>. One Restrict<span class=\"__2 _201\"></span>ed Share Unit (\u201cRSU\u201d) entitles the holder to r<span class=\"__2 _201\"></span>eceive one share o<span class=\"__2 _201\"></span>f capital stock of the Compan<span class=\"__2 _201\"></span>y against payment in cash of the par value f<span class=\"__2 _201\"></span>or the share<span class=\"__2 _201\"></span>. The par value is curr<span class=\"__2 _201\"></span>ently NOK 0.05 per share<span class=\"__2 _201\"></span>. V<span class=\"__2 _201\"></span>esting of the RSUs is time based, wher<span class=\"__2 _201\"></span>e 1/3 of the RSUs vest after one year<span class=\"__2 _204\"></span>, 1/3 vest after 2 years, and the final 1/3 vest after 3 year<span class=\"__2 _201\"></span>s from grant. The Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s, at its discretion c<span class=\"__2 _201\"></span>an grant a non-standard vesting period which was the c<span class=\"__2 _201\"></span>ase in some prior year awar<span class=\"__2 _201\"></span>ds.  RSUs vest automatically at the r<span class=\"__2 _201\"></span>espective vesting dates and the holder will be issued the applic<span class=\"__2 _201\"></span>able number of shares as s<span class=\"__2 _201\"></span>oon as possible thereafter<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(iv) <span class=\"__2 _248\"> </span>All salaries, bonuses and benefit payments ha<span class=\"__2 _201\"></span>ve been expensed as incurr<span class=\"__2 _201\"></span>ed. The 2024 bonus included a one-<span class=\"__2 _202\"></span>off discr<span class=\"__2 _201\"></span>etionar<span class=\"__2 _202\"></span>y cash awar<span class=\"__2 _201\"></span>d to ke<span class=\"__2 _201\"></span>y management by the Board of Dir<span class=\"__2 _201\"></span>ectors in r<span class=\"__2 _201\"></span>ecognition of the contribution to v<span class=\"__2 _201\"></span>arious processes during 2024 that included multiple financings, pr<span class=\"__2 _201\"></span>oject deliver<span class=\"__2 _202\"></span>y and a successful Bond issue<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>(v) <span class=\"__2 _f0_1\"> </span>All bonus<span class=\"__2 _201\"></span>es were appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of Dir<span class=\"__2 _201\"></span>ectors.<span class=\"__2 _21f\"> </span>(vi) <span class=\"__2 _248\"> </span>Under a temporary arrangement, to pr<span class=\"__2 _201\"></span>ovide continuity and coverage of CEO lea<span class=\"__2 _201\"></span>ve of absence<span class=\"__2 _201\"></span>, the Chairman of the Board has assumed e<span class=\"__2 _201\"></span>xecutive r<span class=\"__2 _201\"></span>esponsibilities effective Oct<span class=\"__2 _201\"></span>ober 2025 for which the Boar<span class=\"__2 _201\"></span>d approved a consultancy arrangement on arms length basis wher<span class=\"__2 _201\"></span>eby the Executiv<span class=\"__2 _201\"></span>e Chairman has been paid U<span class=\"__2 _202\"></span>SD 155 thousand compensation for s<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices provided in the 2025 financial year<span class=\"__2 _204\"></span>.<span class=\"__2 _21f\"> </span>Ref<span class=\"__2 _201\"></span>er to Not<span class=\"__2 _201\"></span>e 17: Share based pa<span class=\"__2 _201\"></span>yments for further information on the R<span class=\"__2 _201\"></span>estricted Share Units s<span class=\"__2 _201\"></span>cheme<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Note 4.5. <span class=\"__2 _ee_1\"> </span>Boar<span class=\"__2 _201\"></span>d of Director<span class=\"__2 _201\"></span>s remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>The remuner<span class=\"__2 _201\"></span>ation of the members of the Boar<span class=\"__2 _201\"></span>d is determined on a yearly basis by the Compan<span class=\"__2 _201\"></span>y at its Annual General Meeting. The dir<span class=\"__2 _201\"></span>ectors may als<span class=\"__2 _201\"></span>o be reimburs<span class=\"__2 _201\"></span>ed for<span class=\"__2 _201\"></span>, inter alia, tr<span class=\"__2 _201\"></span>avelling, hot<span class=\"__2 _201\"></span>el and other expens<span class=\"__2 _201\"></span>es incurred by them in att<span class=\"__2 _201\"></span>ending meetings of the direct<span class=\"__2 _201\"></span>ors or in connection with the business of Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>SA. A direct<span class=\"__2 _201\"></span>or who has been given a special assignment, besides his/her normal duties as a direct<span class=\"__2 _201\"></span>or of the Board, in r<span class=\"__2 _201\"></span>elation to the business of P<span class=\"__2 _201\"></span>anoro Ener<span class=\"__2 _201\"></span>gy AS<span class=\"__2 _201\"></span>A may be paid such extra remuner<span class=\"__2 _201\"></span>ation as the director<span class=\"__2 _201\"></span>s may determine<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Remuner<span class=\"__2 _201\"></span>ation to members of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors is summarised below:<span class=\"__2 _21f\"> </span><table class=\"s w11c h4c\" id=\"_6c8adc76-0f9a-412c-b55a-44e3554a7dc5\"><tr><td class=\"c_1 n x13a ydb4 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x375 ydb4 w10d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydb5 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydb6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ydb7 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated otherwise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydb7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydb8 w11d h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydb9 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x380 ydb9 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydba ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydbb w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydbb w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbc ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydbd w11e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydbd w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x386 ydbd w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydbe w11f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydbe w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydbe w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydbe w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydbf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Christophe Salmon (<span class=\"__2 _201\"></span>appointed </td><td class=\"c_1 n x381 ydc0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">42<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38a ydc0 w15 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydc0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden (resigned </td><td class=\"c_1 n x381 ydc3 w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x383 ydc3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydc4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">21/05/2025)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydc5 w120 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydc5 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydc5 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydc5 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e yd41 w34 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38f yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x390 yd41 w37 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr></table><table class=\"s w121 h4d\" id=\"_04b24920-dc35-494f-93b1-88b3c6431411\"><tr><td class=\"c_1 n x13a ydc6 w10c h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x391 ydc7 w122 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Short term benefits<span class=\"__2 _21f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x376 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>e </td><td class=\"t_2 m0_2 x377 h2_2 ydc8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Fair value o<span class=\"__2 _201\"></span>f </td></tr><tr><td></td><td class=\"t_2 m0_2 x378 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Direct<span class=\"__2 _201\"></span>ors </td><td class=\"t_2 m0_2 x379 h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">options awar<span class=\"__2 _201\"></span>ded in </td><td class=\"t_2 m0_2 x37a h2_2 ydc9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">share op<span class=\"__2 _201\"></span>tions </td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000 (unless stated o<span class=\"__2 _201\"></span>ther<span class=\"__2 _202\"></span>wise)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37b h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37c h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x37d h2_2 ydca ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">expens<span class=\"__2 _201\"></span>ed </td></tr><tr><td class=\"c_1 x13a ydcb w11d h4e\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Julien Balkany (Chairman o<span class=\"__2 _201\"></span>f the<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x37e ydcc w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">106<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x37f ydcc w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x392 ydcc w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcd ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>orstein Sanness (Deputy Chairman </td><td class=\"c_1 n x381 ydce w4d h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">76<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x382 ydce w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38b ydce w37 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ydcf ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydd0 w11e h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Alexandr<span class=\"__2 _201\"></span>a Herger<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x384 ydd0 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">66<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd0 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd1 w11f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gunnvor Ellings<span class=\"__2 _201\"></span>en<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x387 ydd1 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ydd1 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x389 ydd1 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">8<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd2 w123 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Garrett S<span class=\"__2 _201\"></span>oden<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x393 ydd2 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x394 ydd2 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x395 ydd2 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd3 w120 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Former dir<span class=\"__2 _201\"></span>ectors *<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38c ydd3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x385 ydd3 w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x38d ydd3 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w117 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x38e ycf4 w34 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">386<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x388 ycf4 w8e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x396 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">20<span class=\"__2 gs37\"> </span></div></td></tr></table>* <span class=\"__2 _247\"> </span>Fair value of shar<span class=\"__2 _201\"></span>e options expens<span class=\"__2 _201\"></span>ed during the year relat<span class=\"__2 _201\"></span>e to former dir<span class=\"__2 _201\"></span>ectors Grace Skaugen (2024:  Grace Skaugen and Hilde \u00c5dland).<span class=\"__2 _21f\"> </span>The Chairman of the Boar<span class=\"__2 _201\"></span>d of Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuneration is USD 88,000 and the annual remuner<span class=\"__2 _201\"></span>ation for the Deputy Chairman of the Board is USD 55,000. The r<span class=\"__2 _201\"></span>emaining Direct<span class=\"__2 _201\"></span>ors\u2019 annual remuner<span class=\"__2 _201\"></span>ation is USD 48,000. Members of the Audit Committee<span class=\"__2 _201\"></span>, the Remuner<span class=\"__2 _201\"></span>ation Committee and the Sustainability Committee each r<span class=\"__2 _201\"></span>eceive USD 6,000 annually per committee, wher<span class=\"__2 _201\"></span>eas the Chairman of each committee r<span class=\"__2 _201\"></span>eceives USD 9,000 annually<span class=\"__2 _201\"></span>. No loans have been giv<span class=\"__2 _201\"></span>en to, or guarant<span class=\"__2 _201\"></span>ees given on the behalf of<span class=\"__2 _201\"></span>, any members of the Management Gr<span class=\"__2 _201\"></span>oup, the Boar<span class=\"__2 _201\"></span>d or other elected corporat<span class=\"__2 _201\"></span>e bodies<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Note 4.7. <span class=\"__2 _ee_1\"> </span>Auditor<span class=\"__2 _201\"></span>s\u2019 remuner<span class=\"__2 _201\"></span>ation<span class=\"__2 _21f\"> </span>Fees, e<span class=\"__2 _201\"></span>xcluding V<span class=\"__2 _204\"></span>A<span class=\"__2 _204\"></span>T<span class=\"__2 _201\"></span>, to the audit<span class=\"__2 _201\"></span>ors are included in gener<span class=\"__2 _201\"></span>al and administrative expense and ar<span class=\"__2 _201\"></span>e shown below:<span class=\"__2 _21f\"> </span><table class=\"s w124 h4f\" id=\"_b3470b9d-c3ad-40cc-8522-42a0d5f912ef\"><tr><td class=\"c_1 n x13a yd4a w48 h50\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x397 ydd4 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x398 ydd4 w10 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 ydd5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ernst &amp; Y<span class=\"__2 _207\"></span>oung<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yd12 w125 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Statutory Audit<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x399 yd12 w5e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39a yd12 w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">291<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd75 w126 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal Audit Services<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39b ydd6 w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39c ydd6 w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">291<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd4d w127 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-audit Services<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39d yd4d w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39e yd4d w93 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39b ycf4 w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x39c ycf4 w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">291<span class=\"__2 gs37\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs12e\">Note 5: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Financ<span class=\"__2 _201\"></span>e, int<span class=\"__2 _201\"></span>erest and other income and e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></span></div><div class=\"gs12f\"><table class=\"s w128 h51\" id=\"_dd4df8a5-5d7f-49f5-877a-46f1b39a2974\"><tr><td class=\"c_1 n x13a ydd7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39f ydd8 w129 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a0 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a1 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd9 w12a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed (gain)/loss on commodity hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a2 ydd9 w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a3 ydd9 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">343<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a4 ydd9 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydda w12b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est income from placements and deposits<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a5 ydda w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(567)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a6 ydda w23 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(143)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w12c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est expense - L<span class=\"__2 _201\"></span>oans and borrowings<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a7 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,041<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a8 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,630<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w12d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on listed equity investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a9 yd9f w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3aa yd9f w38 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ab yd9f w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w12e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on other investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ac yd8a w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ad yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ae yd8a w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w12f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other financial costs: Bank charges, AR<span class=\"__2 _201\"></span>O unwinding<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3af yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,919<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b0 yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,201<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w130 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal - Net (income) / e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3b1 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">25,730<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b2 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">21,009</span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Note 5: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Financ<span class=\"__2 _201\"></span>e, int<span class=\"__2 _201\"></span>erest and other income and e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></span><table class=\"s w128 h51\" id=\"_dd4df8a5-5d7f-49f5-877a-46f1b39a2974\"><tr><td class=\"c_1 n x13a ydd7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39f ydd8 w129 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a0 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a1 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd9 w12a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed (gain)/loss on commodity hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a2 ydd9 w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a3 ydd9 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">343<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a4 ydd9 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydda w12b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est income from placements and deposits<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a5 ydda w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(567)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a6 ydda w23 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(143)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w12c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est expense - L<span class=\"__2 _201\"></span>oans and borrowings<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a7 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,041<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a8 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,630<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w12d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on listed equity investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a9 yd9f w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3aa yd9f w38 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ab yd9f w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w12e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on other investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ac yd8a w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ad yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ae yd8a w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w12f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other financial costs: Bank charges, AR<span class=\"__2 _201\"></span>O unwinding<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3af yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,919<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b0 yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,201<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w130 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal - Net (income) / e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3b1 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">25,730<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b2 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">21,009</span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Note 5: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Financ<span class=\"__2 _201\"></span>e, int<span class=\"__2 _201\"></span>erest and other income and e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></span><table class=\"s w128 h51\" id=\"_dd4df8a5-5d7f-49f5-877a-46f1b39a2974\"><tr><td class=\"c_1 n x13a ydd7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39f ydd8 w129 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a0 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a1 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd9 w12a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed (gain)/loss on commodity hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a2 ydd9 w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a3 ydd9 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">343<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a4 ydd9 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydda w12b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est income from placements and deposits<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a5 ydda w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(567)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a6 ydda w23 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(143)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w12c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est expense - L<span class=\"__2 _201\"></span>oans and borrowings<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a7 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,041<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a8 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,630<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w12d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on listed equity investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a9 yd9f w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3aa yd9f w38 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ab yd9f w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w12e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on other investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ac yd8a w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ad yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ae yd8a w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w12f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other financial costs: Bank charges, AR<span class=\"__2 _201\"></span>O unwinding<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3af yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,919<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b0 yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,201<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w130 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal - Net (income) / e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3b1 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">25,730<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b2 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">21,009</span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table>Note 5.1. <span class=\"__2 _ee_1\"> </span>Loans and borr<span class=\"__2 _201\"></span>owings<span class=\"__2 _21f\"> </span>Note 5.1.1. <span class=\"__2 _f0_1\"> </span>Senior Secured Bond<span class=\"__2 _21f\"> </span>Current and non-curr<span class=\"__2 _201\"></span>ent por<span class=\"__2 _202\"></span>tion of the outstanding balance of the Senior S<span class=\"__2 _201\"></span>ecured Bond as of the dat<span class=\"__2 _201\"></span>e of the statement of financial position is as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span><table class=\"s w131 h52\" id=\"_6424a8ee-bc39-4d12-af20-73d1ca2d5ee2\"><tr><td class=\"c_1 n x13a yddb w48 h4b\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3b3 yddc w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3b4 yddc w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x3b5 h2_2 yddd ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td><td></td><td class=\"t_2 m0_2 x3b6 h2_2 yddd ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x3b7 h2_2 ydde ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current </td><td class=\"c_1 n x3b8 yddf w133 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3b9 yddf w134 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _205\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ba yddf w135 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bb yddf w133 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bc yddf w134 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _205\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 yde0 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Senior Secured Bond<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yde1 w136 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Principal outstanding<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bd yde1 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3be yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3bf yde1 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c0 yde1 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c1 yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c2 yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accumulated int<span class=\"__2 _201\"></span>erest </td><td class=\"c_1 n x3c3 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c4 yde3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c5 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c6 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c7 yde3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32c yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unamortised </td><td class=\"c_1 n x3c8 yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,386)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3c9 yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,121)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ca yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,507)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cb yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,407)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cc yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,512)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cd yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,919)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde7 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">borro<span class=\"__2 _201\"></span>wing costs </td><td class=\"c_1 n x3ce ycf4 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,468<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3cf ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">122,879<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d0 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">147,347<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d1 ycf3 w137 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(553)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d2 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">146,488<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d3 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">145,935<span class=\"__2 gs37\"> </span></div></td></tr></table>On 27 November 2024, the Compan<span class=\"__2 _201\"></span>y issued a 5-year Senior Secur<span class=\"__2 _201\"></span>ed Bond of USD 150 million at 99.2% of nominal value with a coupon r<span class=\"__2 _201\"></span>ate of 10.25%.  Pr<span class=\"__2 _201\"></span>oceeds of the bond issue wer<span class=\"__2 _201\"></span>e received on 19 December 2024 and used in part to fully r<span class=\"__2 _201\"></span>epay the principal and accrued inter<span class=\"__2 _201\"></span>est amount outstanding under the Senior Secur<span class=\"__2 _201\"></span>ed Borro<span class=\"__2 _201\"></span>wing Base facility<span class=\"__2 _201\"></span>.  The Bond is r<span class=\"__2 _201\"></span>epayable in thr<span class=\"__2 _201\"></span>ee annual instalments of USD 25 million star<span class=\"__2 _202\"></span>ting on 11 December 2026 with the final balance of USD 75 million to be s<span class=\"__2 _201\"></span>ettled on 11 December 2029. Inter<span class=\"__2 _201\"></span>est is payable twice a year on 11 June and 11 December<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Ke<span class=\"__2 _201\"></span>y financial covenants are r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o be tested each quarter<span class=\"__2 _204\"></span>. These covenants, applicable at le<span class=\"__2 _201\"></span>vels of the borro<span class=\"__2 _201\"></span>wer group as defined in the loan documentation, include the f<span class=\"__2 _201\"></span>ollowing: (i) <span class=\"__2 _246\"> </span>Lever<span class=\"__2 _201\"></span>age ratio (being total net debt t<span class=\"__2 _201\"></span>o adjusted EBITD<span class=\"__2 _201\"></span>A as per defined bond terms) less than 2:1; and<span class=\"__2 _21f\"> </span>(ii) <span class=\"__2 _f0_1\"> </span>Liquidit<span class=\"__2 _202\"></span>y of higher of USD 15 million or 10% of T<span class=\"__2 _207\"></span>otal Debt.<span class=\"__2 _21f\"> </span>The Company was not in br<span class=\"__2 _201\"></span>each of any financial cov<span class=\"__2 _201\"></span>enants as at 31 December 2025.  Unamor<span class=\"__2 _202\"></span>tised borro<span class=\"__2 _201\"></span>wing costs include structuring fees and dir<span class=\"__2 _201\"></span>ectly attributable third-par<span class=\"__2 _202\"></span>ty costs. These costs are expens<span class=\"__2 _201\"></span>ed using an effective inter<span class=\"__2 _201\"></span>est rate o<span class=\"__2 _201\"></span>f 11.61% per annum over the remaining t<span class=\"__2 _201\"></span>erm of the facility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>Note 5.1.2. <span class=\"__2 _f0_1\"> </span>Senior Secured Borrowing Base facility<span class=\"__2 _21f\"> </span>This facility with T<span class=\"__2 _204\"></span>rafigura was c<span class=\"__2 _201\"></span>ancelled in December 2024 and repaid in full using a portion of the issue proceeds o<span class=\"__2 _201\"></span>f the issue of the Senior Secur<span class=\"__2 _201\"></span>ed Bond in Note 5.1.1. S<span class=\"__2 _201\"></span>enior Secured Bond<span class=\"lsd_2 wsf_2\"> above.<span class=\"__2 _21f\"> </span></span>The Group has an adv<span class=\"__2 _201\"></span>ance facility of USD 25 million with T<span class=\"__2 _204\"></span>rafigura. At 31 December 2025 USD 25 million was owing under this facility (31 December 2024: nil).  The advance is short term and s<span class=\"__2 _201\"></span>ettled from the upcoming crude liftings procee",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "Note 5: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Financ<span class=\"__2 _201\"></span>e, int<span class=\"__2 _201\"></span>erest and other income and e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></span><table class=\"s w128 h51\" id=\"_dd4df8a5-5d7f-49f5-877a-46f1b39a2974\"><tr><td class=\"c_1 n x13a ydd7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39f ydd8 w129 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a0 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a1 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd9 w12a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed (gain)/loss on commodity hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a2 ydd9 w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a3 ydd9 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">343<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a4 ydd9 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydda w12b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est income from placements and deposits<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a5 ydda w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(567)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a6 ydda w23 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(143)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w12c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est expense - L<span class=\"__2 _201\"></span>oans and borrowings<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a7 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,041<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a8 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,630<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w12d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on listed equity investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a9 yd9f w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3aa yd9f w38 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ab yd9f w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w12e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on other investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ac yd8a w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ad yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ae yd8a w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w12f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other financial costs: Bank charges, AR<span class=\"__2 _201\"></span>O unwinding<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3af yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,919<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b0 yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,201<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w130 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal - Net (income) / e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3b1 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">25,730<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b2 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">21,009</span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Note 5: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Financ<span class=\"__2 _201\"></span>e, int<span class=\"__2 _201\"></span>erest and other income and e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></span><table class=\"s w128 h51\" id=\"_dd4df8a5-5d7f-49f5-877a-46f1b39a2974\"><tr><td class=\"c_1 n x13a ydd7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39f ydd8 w129 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 lsc_2 wsd_2\">N<span class=\"__2 _202\"></span>ote<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a0 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a1 ydd8 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydd9 w12a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed (gain)/loss on commodity hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a2 ydd9 w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a3 ydd9 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">343<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a4 ydd9 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydda w12b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est income from placements and deposits<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a5 ydda w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(567)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a6 ydda w23 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(143)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9e w12c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est expense - L<span class=\"__2 _201\"></span>oans and borrowings<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3a7 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20,041<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3a8 yd9e w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,630<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9f w12d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on listed equity investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3a9 yd9f w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3aa yd9f w38 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ab yd9f w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w12e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unrealis<span class=\"__2 _201\"></span>ed gain/loss on other investments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ac yd8a w27 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ad yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ae yd8a w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w12f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other financial costs: Bank charges, AR<span class=\"__2 _201\"></span>O unwinding<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3af yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,919<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b0 yd8b w30 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,201<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w130 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal - Net (income) / e<span class=\"__2 _201\"></span>xpense<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x3b1 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">25,730<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3b2 yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">21,009</span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "<div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs131\">Note 5.1. <span class=\"__2 _ee_1\"> </span>Loans and borr<span class=\"__2 _201\"></span>owings<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs132\">Note 5.1.1. <span class=\"__2 _f0_1\"> </span>Senior Secured Bond<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs133\">Current and non-curr<span class=\"__2 _201\"></span>ent por<span class=\"__2 _202\"></span>tion of the outstanding balance of the Senior S<span class=\"__2 _201\"></span>ecured Bond as of the dat<span class=\"__2 _201\"></span>e of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs134\">the statement of financial position is as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span></div><div class=\"gs135\"><table class=\"s w131 h52\" id=\"_6424a8ee-bc39-4d12-af20-73d1ca2d5ee2\"><tr><td class=\"c_1 n x13a yddb w48 h4b\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3b3 yddc w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3b4 yddc w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x3b5 h2_2 yddd ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td><td></td><td class=\"t_2 m0_2 x3b6 h2_2 yddd ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x3b7 h2_2 ydde ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current </td><td class=\"c_1 n x3b8 yddf w133 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3b9 yddf w134 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _205\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ba yddf w135 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bb yddf w133 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bc yddf w134 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _205\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 yde0 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Senior Secured Bond<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yde1 w136 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Principal outstanding<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3bd yde1 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3be yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3bf yde1 w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c0 yde1 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c1 yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c2 yde1 w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accumulated int<span class=\"__2 _201\"></span>erest </td><td class=\"c_1 n x3c3 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c4 yde3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c5 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c6 yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3c7 yde3 w20 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x32c yde3 w34 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde4 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unamortised </td><td class=\"c_1 n x3c8 yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,386)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3c9 yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,121)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3ca yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,507)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cb yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,407)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cc yde6 w28 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,512)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3cd yde6 w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,919)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 yde7 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">borro<span class=\"__2 _201\"></span>wing costs </td><td class=\"c_1 n x3ce ycf4 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">24,468<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3cf ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">122,879<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d0 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">147,347<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d1 ycf3 w137 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(553)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d2 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">146,488<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d3 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">145,935<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs136\">On 27 November 2024, the Compan<span class=\"__2 _201\"></span>y issued a 5-year Senior Secur<span class=\"__2 _201\"></span>ed Bond of USD 150 million at </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs137\">99.2% of nominal value with a coupon r<span class=\"__2 _201\"></span>ate of 10.25%.  Pr<span class=\"__2 _201\"></span>oceeds of the bond issue wer<span class=\"__2 _201\"></span>e received on 19 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs138\">December 2024 and used in part to fully r<span class=\"__2 _201\"></span>epay the principal and accrued inter<span class=\"__2 _201\"></span>est amount outstanding </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs139\">under the Senior Secur<span class=\"__2 _201\"></span>ed Borro<span class=\"__2 _201\"></span>wing Base facility<span class=\"__2 _201\"></span>.  The Bond is r<span class=\"__2 _201\"></span>epayable in thr<span class=\"__2 _201\"></span>ee annual instalments of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13a\">USD 25 million star<span class=\"__2 _202\"></span>ting on 11 December 2026 with the final balance of USD 75 million to be s<span class=\"__2 _201\"></span>ettled on </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13b\">11 December 2029. Inter<span class=\"__2 _201\"></span>est is payable twice a year on 11 June and 11 December<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13c\">Ke<span class=\"__2 _201\"></span>y financial covenants are r<span class=\"__2 _201\"></span>equired t<span class=\"__2 _201\"></span>o be tested each quarter<span class=\"__2 _204\"></span>. These covenants, applicable at le<span class=\"__2 _201\"></span>vels of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13d\">the borro<span class=\"__2 _201\"></span>wer group as defined in the loan documentation, include the f<span class=\"__2 _201\"></span>ollowing: </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13e\">(i) <span class=\"__2 _246\"> </span>Lever<span class=\"__2 _201\"></span>age ratio (being total net debt t<span class=\"__2 _201\"></span>o adjusted EBITD<span class=\"__2 _201\"></span>A as per defined bond terms) less than 2:1; and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs13f\">(ii) <span class=\"__2 _f0_1\"> </span>Liquidit<span class=\"__2 _202\"></span>y of higher of USD 15 million or 10% of T<span class=\"__2 _207\"></span>otal Debt.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs140\">The Company was not in br<span class=\"__2 _201\"></span>each of any financial cov<span class=\"__2 _201\"></span>enants as at 31 December 2025.  Unamor<span class=\"__2 _202\"></span>tised </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs141\">borro<span class=\"__2 _201\"></span>wing costs include structuring fees and dir<span class=\"__2 _201\"></span>ectly attributable third-par<span class=\"__2 _202\"></span>ty costs. These costs are </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs142\">expens<span class=\"__2 _201\"></span>ed using an effective inter<span class=\"__2 _201\"></span>est rate o<span class=\"__2 _201\"></span>f 11.61% per annum over the remaining t<span class=\"__2 _201\"></span>erm of the facility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 he_2 ff8_1 fsb_2 fc0_2 sc0_2 ls0_2 ws0_2 gs143\">Note 5.1.2. <span class=\"__2 _f0_1\"> </span>Senior Secured Borrowing Base facility<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs144\">This facility with T<span class=\"__2 _204\"></span>rafigura was c<span class=\"__2 _201\"></span>ancelled in December 2024 and repaid in full using a portion of the issue </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs145\">proceeds o<span class=\"__2 _201\"></span>f the issue of the Senior Secur<span class=\"__2 _201\"></span>ed Bond in Note 5.1.1. S<span class=\"__2 _201\"></span>enior Secured Bond<span class=\"lsd_2 wsf_2\"> above.<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs146\">The Group has an adv<span class=\"__2 _201\"></span>ance facility of USD 25 million with T<span class=\"__2 _204\"></span>rafigura. At 31 December 2025 USD 25 million </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs147\">was owing under this facility (31 December 2024: nil).  The advance is short term and s<span class=\"__2 _201\"></span>ettled from the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs148\">upcoming crude liftings proceeds.<span class=\"__2 _21f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "<div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs14a\">Note 5.2. <span class=\"__2 _ee_1\"> </span>Changes in liabilities with cash flow mo<span class=\"__2 _201\"></span>vements fr<span class=\"__2 _201\"></span>om Financing A<span class=\"__2 _201\"></span>ctivities<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs14b\">The changes in liabilities whose cash flo<span class=\"__2 _201\"></span>w movements ar<span class=\"__2 _201\"></span>e disclosed as part of financing activities in the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs14c\">cash flow stat<span class=\"__2 _201\"></span>ement are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span></div><div class=\"gs103\"><table class=\"s w138 h53\" id=\"_62918e19-68c6-4ffd-9abc-e050c3be23db\"><tr><td class=\"c_1 n x13a yde8 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d4 yde9 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d5 yde9 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydea w139 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d6 ydea w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">146,052<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d7 ydea w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">69,819<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ydeb ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash flows:<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ydec w13a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Drawdo<span class=\"__2 _201\"></span>wn of Secur<span class=\"__2 _201\"></span>ed Loans, net of fees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d8 ydec w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3d9 ydec w13 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">180,000<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yded w13b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Repa<span class=\"__2 _201\"></span>yment of Secur<span class=\"__2 _201\"></span>ed Loans<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3da yded w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3db yded w19 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(100,627)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydee w13c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Realis<span class=\"__2 _201\"></span>ed gain/(loss) on commodit<span class=\"__2 _202\"></span>y hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3da ydee w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3dc ydee w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(315)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydef wb8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Borro<span class=\"__2 _201\"></span>wing costs, including arrangement fees<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3dd ydef w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(15,376)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3de ydef w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(14,963)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydf0 wbc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Lease liability payments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3df ydf0 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3e0 ydf0 w23 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(240)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ydf1 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-cash changes:<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 x13a ydf2 w13d h43\"><div class=\"t_2 m0_2 x118 h2_2 yd7e ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Unwinding of unamortised borro<span class=\"__2 _201\"></span>wing cost and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">finance charges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3e1 ydf3 w30 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,516<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3e2 ydf3 w30 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,628<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydae w13e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Inter<span class=\"__2 _201\"></span>est accrued<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3e3 ydae w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">15,376<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3e4 ydae w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,435<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydf4 w13f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Movement in unr<span class=\"__2 _201\"></span>ealised hedges<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3da ydf4 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3e5 ydf4 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 x13a ydb2 w140 h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Initial lease r<span class=\"__2 _201\"></span>ecognition and reassessment under<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">IFRS 16<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3e1 ydf5 w30 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,156<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3e6 ydf5 w6e h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb3 w141 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">For<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change movements<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3e7 ydb3 w23 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(166)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3e8 ydb3 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3e9 yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">148,558<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ea yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">146,052<span class=\"__2 gs37\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Note 6: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Licence and c<span class=\"__2 _201\"></span>ontingent obligations<span class=\"__2 _21f\"> </span></span>Licence obligations and contingent obligations wer<span class=\"__2 _201\"></span>e acquired by the Gr<span class=\"__2 _201\"></span>oup as part of the acquisition of the T<span class=\"__2 _207\"></span>unisian operations from DNO AS<span class=\"__2 _201\"></span>A in July 2018 and consist of pro<span class=\"__2 _201\"></span>visions for deferr<span class=\"__2 _201\"></span>ed consideration and licence obligations as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s w143 h54\" id=\"_0bb7bb56-51aa-4206-a4f6-50d768f8f171\"><tr><td class=\"c_1 n x13a yd72 w48 h50\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3eb ydf6 w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3ec ydf6 w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x3ed h2_2 ydf7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td><td></td><td class=\"t_2 m0_2 x3ee h2_2 ydf7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x3ef h2_2 ydf8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current </td><td class=\"c_1 n x3f0 ydf9 w133 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f1 ydf9 w144 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f2 ydf9 w145 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Curr<span class=\"__2 _201\"></span>ent<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f3 ydf9 w133 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f4 ydf9 w144 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydfa w146 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Deferr<span class=\"__2 _201\"></span>ed consideration<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f5 ydfa w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f6 ydfa w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f7 ydfa w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f8 ydfa w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f9 ydfa w4c h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">30<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fa ydfa w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">30<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydfb w147 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Licence obligations<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3fb ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fc ydfb w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fd ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fe ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ff ydfb w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x400 ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x401 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x402 ycf3 w8f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x403 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x404 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x405 ycf3 w4c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">30<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x406 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,474<span class=\"__2 gs37\"> </span></div></td></tr></table>Deferr<span class=\"__2 _201\"></span>ed consideration r<span class=\"__2 _201\"></span>epresents the f<span class=\"__2 _201\"></span>air value of potential futur<span class=\"__2 _201\"></span>e payments to DNO A<span class=\"__2 _201\"></span>SA which may become payable once oil is pr<span class=\"__2 _201\"></span>oduced from the Sfax Offshor<span class=\"__2 _201\"></span>e Exploration P<span class=\"__2 _201\"></span>ermit<span class=\"__2 _202\"></span>.  This estimate has been determined using pr<span class=\"__2 _201\"></span>obabilistic outcome of the pot<span class=\"__2 _201\"></span>ential recov<span class=\"__2 _201\"></span>erable volumes.  The total liability<span class=\"__2 _204\"></span>, in any event, is capped at USD 13.2 million.  Licence obligations repr<span class=\"__2 _201\"></span>esent liability recognis<span class=\"__2 _201\"></span>ed in connection with minimum work progr<span class=\"__2 _201\"></span>ammes on the Hammamet permit of USD 1.9 million and Salloum Offshore Exploration P<span class=\"__2 _201\"></span>ermit of USD 3.5 million.<span class=\"__2 _21f\"> </span>The change in the licence obligations is the result o<span class=\"__2 _201\"></span>f the expiry of the Sfax Offshore Exploration P<span class=\"__2 _201\"></span>ermit at the end of 2024 with near<span class=\"__2 _201\"></span>-term licence obligations f<span class=\"__2 _201\"></span>alling due within one year<span class=\"__2 _201\"></span>. Deferr<span class=\"__2 _201\"></span>ed consideration is no longer application f<span class=\"__2 _201\"></span>ollowing the relinquishment decision o<span class=\"__2 _201\"></span>f S<span class=\"__2 _202\"></span>fax Offshor<span class=\"__2 _201\"></span>e Exploration Permit and has theref<span class=\"__2 _201\"></span>ore been de-r<span class=\"__2 _201\"></span>ecognised<span class=\"__2 _21f\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Note 6: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Licence and c<span class=\"__2 _201\"></span>ontingent obligations<span class=\"__2 _21f\"> </span></span>Licence obligations and contingent obligations wer<span class=\"__2 _201\"></span>e acquired by the Gr<span class=\"__2 _201\"></span>oup as part of the acquisition of the T<span class=\"__2 _207\"></span>unisian operations from DNO AS<span class=\"__2 _201\"></span>A in July 2018 and consist of pro<span class=\"__2 _201\"></span>visions for deferr<span class=\"__2 _201\"></span>ed consideration and licence obligations as follo<span class=\"__2 _201\"></span>ws:<span class=\"__2 _21f\"> </span><table class=\"s w143 h54\" id=\"_0bb7bb56-51aa-4206-a4f6-50d768f8f171\"><tr><td class=\"c_1 n x13a yd72 w48 h50\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3eb ydf6 w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2025<span class=\"__2 _21f\"> </span></div></td><td></td><td></td><td class=\"c_1 n x3ec ydf6 w132 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">31<span class=\"__2 gs37\"> </span>December<span class=\"__2 gs37\"> </span>2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x3ed h2_2 ydf7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td><td></td><td class=\"t_2 m0_2 x3ee h2_2 ydf7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Non-<span class=\"__2 _21f\"> </span></td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x3ef h2_2 ydf8 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current </td><td class=\"c_1 n x3f0 ydf9 w133 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f1 ydf9 w144 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f2 ydf9 w145 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Curr<span class=\"__2 _201\"></span>ent<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f3 ydf9 w133 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">current<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f4 ydf9 w144 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydfa w146 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Deferr<span class=\"__2 _201\"></span>ed consideration<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3f5 ydfa w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f6 ydfa w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f7 ydfa w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f8 ydfa w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3f9 ydfa w4c h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">30<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fa ydfa w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">30<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydfb w147 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Licence obligations<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3fb ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fc ydfb w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fd ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3fe ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x3ff ydfb w6e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x400 ydfb w30 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x401 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x402 ycf3 w8f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x403 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x404 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,444<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x405 ycf3 w4c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">30<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x406 ycf3 w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">5,474<span class=\"__2 gs37\"> </span></div></td></tr></table>Deferr<span class=\"__2 _201\"></span>ed consideration r<span class=\"__2 _201\"></span>epresents the f<span class=\"__2 _201\"></span>air value of potential futur<span class=\"__2 _201\"></span>e payments to DNO A<span class=\"__2 _201\"></span>SA which may become payable once oil is pr<span class=\"__2 _201\"></span>oduced from the Sfax Offshor<span class=\"__2 _201\"></span>e Exploration P<span class=\"__2 _201\"></span>ermit<span class=\"__2 _202\"></span>.  This estimate has been determined using pr<span class=\"__2 _201\"></span>obabilistic outcome of the pot<span class=\"__2 _201\"></span>ential recov<span class=\"__2 _201\"></span>erable volumes.  The total liability<span class=\"__2 _204\"></span>, in any event, is capped at USD 13.2 million.  Licence obligations repr<span class=\"__2 _201\"></span>esent liability recognis<span class=\"__2 _201\"></span>ed in connection with minimum work progr<span class=\"__2 _201\"></span>ammes on the Hammamet permit of USD 1.9 million and Salloum Offshore Exploration P<span class=\"__2 _201\"></span>ermit of USD 3.5 million.<span class=\"__2 _21f\"> </span>The change in the licence obligations is the result o<span class=\"__2 _201\"></span>f the expiry of the Sfax Offshore Exploration P<span class=\"__2 _201\"></span>ermit at the end of 2024 with near<span class=\"__2 _201\"></span>-term licence obligations f<span class=\"__2 _201\"></span>alling due within one year<span class=\"__2 _201\"></span>. Deferr<span class=\"__2 _201\"></span>ed consideration is no longer application f<span class=\"__2 _201\"></span>ollowing the relinquishment decision o<span class=\"__2 _201\"></span>f S<span class=\"__2 _202\"></span>fax Offshor<span class=\"__2 _201\"></span>e Exploration Permit and has theref<span class=\"__2 _201\"></span>ore been de-r<span class=\"__2 _201\"></span>ecognised<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs24b\">Note 20: <span class=\"ff1_2\">Guar<span class=\"__2 _201\"></span>antees, pledges and contingent liabilities<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs24c\">Brazil<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs24d\">The Company has pr<span class=\"__2 _201\"></span>ovided a performance guarantee t<span class=\"__2 _201\"></span>o the Brazilian direct<span class=\"__2 _201\"></span>orate Ag\u00eancia Nacional </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs24e\">do P<span class=\"__2 _201\"></span>etr\u00f3leo,<span class=\"__2 _204\"></span>G\u00e1s Natural e Biocombust\u00edveis (the \u201c<span class=\"__2 _201\"></span>ANP\u201d), in terms o<span class=\"__2 _201\"></span>f which the Company is liable for the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs24f\">commitments of Coral. Est<span class=\"__2 _201\"></span>ela do Mar and Cavalo Marinho licences in accor<span class=\"__2 _201\"></span>dance with concession </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs250\">agreements. The guar<span class=\"__2 _201\"></span>antee is unlimited.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs251\">Further<span class=\"__2 _201\"></span>, in Brazil, termination agr<span class=\"__2 _201\"></span>eements for the surr<span class=\"__2 _201\"></span>ender of all licences have been signed between the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs252\">JV partners and the ANP to conclude the r<span class=\"__2 _201\"></span>elinquishment formalities on each licence and as such the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs253\">guarantee no longer has a signific<span class=\"__2 _201\"></span>ant exposur<span class=\"__2 _201\"></span>e to the Company<span class=\"__2 _204\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs254\">The Company\u2019s formal e<span class=\"__2 _201\"></span>xit from its hist<span class=\"__2 _201\"></span>orical Brazilian business is still ongoing with slow pr<span class=\"__2 _201\"></span>ogress </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs255\">to<span class=\"__2 _201\"></span>wards the appr<span class=\"__2 _201\"></span>oval of abandonment by the Brazilian r<span class=\"__2 _201\"></span>egulators. Management is w<span class=\"__2 _201\"></span>orking actively with </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs256\">advisers and wher<span class=\"__2 _201\"></span>e rele<span class=\"__2 _201\"></span>vant, the operator P<span class=\"__2 _201\"></span>etrobras, t<span class=\"__2 _201\"></span>o bring matters to a clos<span class=\"__2 _201\"></span>e and to ensur<span class=\"__2 _201\"></span>e that the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs257\">ongoing costs are k<span class=\"__2 _201\"></span>ept to a minimum. Ho<span class=\"__2 _201\"></span>wever<span class=\"__2 _201\"></span>, the timing and ev<span class=\"__2 _201\"></span>entual costs of such conclusion is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs258\">uncertain at this stage. </div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs259\">Netherlands<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs25a\">Under section 403(1)(f<span class=\"__2 _202\"></span>) Book 2 of the Dutch Civil C<span class=\"__2 _201\"></span>ode, P<span class=\"__2 _201\"></span>an-Petr<span class=\"__2 _201\"></span>oleum Gabon B.<span class=\"__2 _204\"></span>V<span class=\"__2 _204\"></span>. (Chamber of </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs25b\">Commer<span class=\"__2 _201\"></span>ce number 27166816), a subsidiar<span class=\"__2 _202\"></span>y of the Company hav<span class=\"__2 _201\"></span>e availed ex<span class=\"__2 _201\"></span>emption for audit o<span class=\"__2 _201\"></span>f </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs25c\">its statutory financial statements pursuant t<span class=\"__2 _201\"></span>o guarantees issued by the Compan<span class=\"__2 _201\"></span>y to indemnif<span class=\"__2 _202\"></span>y the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs25d\">subsidiary of any losses to<span class=\"__2 _201\"></span>wards thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>ties that may arise in the financial year ended 31 December </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs25e\">2025. The Company c<span class=\"__2 _201\"></span>an make an annual election to support such guarantee f<span class=\"__2 _201\"></span>or each financial year<span class=\"__2 _201\"></span>.  </div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs25f\">Gabon<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs260\">The Company has a guarant<span class=\"__2 _201\"></span>ee issued to the State of Gabon t<span class=\"__2 _201\"></span>o fulfil all obligations under the Dussafu </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs261\">Pr<span class=\"__2 _201\"></span>oduction Sharing Contract. </div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs262\">Other<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs263\">Pursuant to the Bond T<span class=\"__2 _205\"></span>erms, cer<span class=\"__2 _202\"></span>tain fully owned companies in the Gr<span class=\"__2 _201\"></span>oup classified as Guarantors, hav<span class=\"__2 _201\"></span>e </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs264\">enter<span class=\"__2 _201\"></span>ed into a agr<span class=\"__2 _201\"></span>eement to fulfil obligations under the Bond T<span class=\"__2 _207\"></span>erms. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs265\">As part of the production sharing contract (\u201cPS<span class=\"__2 _201\"></span>C\u201d) in EG-01, the Company enter<span class=\"__2 _201\"></span>ed into a guarant<span class=\"__2 _201\"></span>ee </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs266\">agreement with The R<span class=\"__2 _201\"></span>epublic Of Equat<span class=\"__2 _201\"></span>orial Guinea (\u201cthe EG State\u201d) whereb<span class=\"__2 _201\"></span>y the Company has </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs267\">guaranteed the performance o<span class=\"__2 _201\"></span>f the contract by Panor<span class=\"__2 _201\"></span>o EG Exploration Limited (<span class=\"__2 _201\"></span>a wholly owned </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs268\">subsidiary) and the payment and timely compliance with all and any debts and obligations under the PSC </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs269\">to the EG Stat<span class=\"__2 _201\"></span>e.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26a\">As part of the production sharing contracts (\u201cPS<span class=\"__2 _201\"></span>Cs\u201d) covering the Guduma Marin G4-264 and Niosi </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26b\">Marin G4-265 exploration block<span class=\"__2 _201\"></span>s, the Company enter<span class=\"__2 _201\"></span>ed into a guarant<span class=\"__2 _201\"></span>ee agreement with The Gabonese </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26c\">Republic (\u201cthe Gabon Stat<span class=\"__2 _201\"></span>e\u201d) whereby the Compan<span class=\"__2 _201\"></span>y has guaranteed the performance of the contracts b<span class=\"__2 _201\"></span>y </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26d\">Panor<span class=\"__2 _201\"></span>o Gabon Exploration Limited (<span class=\"__2 _201\"></span>a wholly owned subsidiar<span class=\"__2 _202\"></span>y) and the payment and timely compliance </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26e\">with all and any debts and obligations under the PS<span class=\"__2 _201\"></span>Cs to the Gabon State<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs26f\">Panor<span class=\"__2 _201\"></span>o 2B Limited, a wholly o<span class=\"__2 _201\"></span>wned subsidiar<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, pro<span class=\"__2 _201\"></span>vided a limited guarantee o<span class=\"__2 _201\"></span>f Z<span class=\"__2 _202\"></span>AR 2.7 million </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs270\">(appr<span class=\"__2 _201\"></span>oximat<span class=\"__2 _201\"></span>ely USD 0.3 million) in favour of the South A<span class=\"__2 _201\"></span>frican government f<span class=\"__2 _201\"></span>or environmental r<span class=\"__2 _201\"></span>ehabilitation </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs271\">of planned activities to be undertaken on ER 376 once final appr<span class=\"__2 _201\"></span>ovals ar<span class=\"__2 _201\"></span>e obtained.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs272\">There is no po<span class=\"__2 _201\"></span>tential claim against these performance guarant<span class=\"__2 _201\"></span>ee and all licence obligations are alr<span class=\"__2 _201\"></span>eady </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs273\">accounted f<span class=\"__2 _201\"></span>or in the statement of financial position.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs16d\">Note 8: <span class=\"__2 _ed_1\"> </span><span class=\"ff1_2\">Basic and diluted earnings per shar<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs16e\">Basic earnings or loss per ordinary share amounts ar<span class=\"__2 _201\"></span>e calculat<span class=\"__2 _201\"></span>ed using net profit or loss f<span class=\"__2 _201\"></span>or the period </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs16f\">attributable to or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y equity holders of the parent divided b<span class=\"__2 _201\"></span>y the weighted aver<span class=\"__2 _201\"></span>age number of ordinary </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs170\">shares outstanding during the period. The w<span class=\"__2 _201\"></span>eighted aver<span class=\"__2 _201\"></span>age number of ordinary shares e<span class=\"__2 _201\"></span>xclude T<span class=\"__2 _207\"></span>reasury </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs171\">shares under the a<span class=\"__2 _201\"></span>verage market price method o<span class=\"__2 _201\"></span>f calculating basic earnings per share<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs172\">Diluted earnings per shar<span class=\"__2 _201\"></span>e amounts are c<span class=\"__2 _201\"></span>alculated using the net pro<span class=\"__2 _201\"></span>fit attributable to ordinary equity </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs173\">holders of the Compan<span class=\"__2 _201\"></span>y divided by the weighted a<span class=\"__2 _201\"></span>verage number of or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares outstanding during </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs174\">the period plus the weight<span class=\"__2 _201\"></span>ed average number of or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares that w<span class=\"__2 _201\"></span>ould be issued on the conversion </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs175\">of dilutive pot<span class=\"__2 _201\"></span>ential ordinary shares int<span class=\"__2 _201\"></span>o ordinary shares.  For y<span class=\"__2 _201\"></span>ears showing net losses, no dilutive eff<span class=\"__2 _201\"></span>ect </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs176\">is pres<span class=\"__2 _201\"></span>ented and the basic and diluted earnings per shar<span class=\"__2 _201\"></span>e for 2025 is ther<span class=\"__2 _201\"></span>efor<span class=\"__2 _201\"></span>e the same, disr<span class=\"__2 _201\"></span>egarding </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs177\">dilution effect o<span class=\"__2 _201\"></span>f 1,616 thousand shares made up of 1,409 thousand shar<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>ed to RSUs and 207 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs178\">thousand shares r<span class=\"__2 _201\"></span>elated t<span class=\"__2 _201\"></span>o Board members\u2019 shar<span class=\"__2 _201\"></span>e options.  The 2024 dilution effect included 1,379 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs179\">thousand shares made up o<span class=\"__2 _201\"></span>f 1,259 thousand shares r<span class=\"__2 _201\"></span>elated to RSUs and 120 thousand shar<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>ed to </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs17a\">Board member<span class=\"__2 _201\"></span>s\u2019 share options.<span class=\"__2 _21f\"> </span></div><div class=\"gs17b\"><table class=\"s w16c h5b\" id=\"_689a0994-0638-43e0-8584-1abb9d9ce930\"><tr><td class=\"c_1 n x13a ye2b wd h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Amounts in USD 000, unless otherwise stated<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x450 yd83 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x451 yd83 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd72 w16d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net pro<span class=\"__2 _201\"></span>fit<span class=\"__2 _202\"></span>/(loss) attributable to equity holders<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x424 yd72 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(13,096)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x452 yd72 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">60,678<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye2c w16e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">W<span class=\"__2 _201\"></span>eighted average number o<span class=\"__2 _201\"></span>f shares outstanding - in thousands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x453 ye2c w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">113,494<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x454 ye2c w13 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">115,813<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 x13a yd9a w16f h44\"><div class=\"t_2 m0_2 x118 h2_2 yd87 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Diluted w<span class=\"__2 _201\"></span>eighted average number o<span class=\"__2 _201\"></span>f shares outstanding - in<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">thousands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x455 ye2d w13 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">113,494<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x456 ye2d w13 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">117,192<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w170 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Basic earnings/(loss) per share (USD)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x457 yd2e w44 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(0.12)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x458 yd2e wfe h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.52<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w171 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Diluted earnings/(loss) per shar<span class=\"__2 _201\"></span>e (USD)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x459 ycf3 w44 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(0.12)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x45a ycf3 wfe h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0.52<span class=\"__2 gs37\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "<div class=\"gs19e\"><table class=\"s w177 h5f\" id=\"_76add756-a233-40da-879c-048a105956e0\"><tr><td class=\"c_1 n x13a ye3c w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x472 ye3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x473 ye3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h1_2 ye3e ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye3f w176 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x474 ye3f w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335,151<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x475 ye3f w61 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">234,002<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye40 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x476 ye40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,878<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x477 ye40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">86,284<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye41 w178 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Adjustments to ass<span class=\"__2 _201\"></span>et retir<span class=\"__2 _201\"></span>ement estimates<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x478 ye41 w1c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(13,564)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x479 ye41 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,609<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye42 w179 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>ransfer fr<span class=\"__2 _201\"></span>om Development Assets<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x184 ye42 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x47a ye42 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,256<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye43 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x47b ye44 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">333,465<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x47c ye44 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">335,151<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h1_2 ye45 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye46 w17a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 J<span class=\"__2 _201\"></span>anuar<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x47d ye47 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,736<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x47e ye47 w2c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">58,935<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye48 w17b h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x47f ye48 w15 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">33,922<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x480 ye48 w15 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">34,801<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye49 w142 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x481 ye4a w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">127,658<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x482 ye4a w7d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">93,736<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w17c h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x483 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">205,807<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x484 ycf4 w17 h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\">241,415<span class=\"__2 _21f\"> </span></span><span class=\"ff6_2\"><span class=\"__2 gs37\"> </span></span></div></td></tr></table></div>Note 10.3. <span class=\"__2 _206\"> </span>Impairment in Oil and Gas Interests<span class=\"__2 _21f\"> </span>Block G, Equatorial Guinea<span class=\"__2 _21f\"> </span>The Group has a 14.25% w<span class=\"__2 _201\"></span>orking inter<span class=\"__2 _201\"></span>est in Block G<span class=\"__2 _202\"></span>, Equat<span class=\"__2 _201\"></span>orial Guinea.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025.  Dussafu, Gabon<span class=\"__2 _21f\"> </span>The Group has a 17.4997% int<span class=\"__2 _201\"></span>erest in the Dussafu P<span class=\"__2 _201\"></span>ermit, offshore Gabon.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025. TPS Assets, T<span class=\"__2 _207\"></span>unisia The Group has a 49% int<span class=\"__2 _201\"></span>erest in the TPS Ass<span class=\"__2 _201\"></span>ets, comprising of Cercina, C<span class=\"__2 _201\"></span>ercina Sud, Rhemoura, El Ain/<span class=\"__2 _21f\"> </span>Gremda and El Hajeb/<span class=\"__2 _201\"></span>Guebiba concessions. The Group ass<span class=\"__2 _201\"></span>esses each cash-generating unit annually to det<span class=\"__2 _201\"></span>ermine whether an indication of impairment exists.<span class=\"__2 _21f\"> </span>An assessment was performed using an oil price assumption price deck of USD 67/bbl in 2026, increasing each y<span class=\"__2 _201\"></span>ear with prices of USD 73/bbl in 2030 and USD 95/bbl in 2039.  No indication of impairment was identified and no impairment was theref<span class=\"__2 _201\"></span>ore r<span class=\"__2 _201\"></span>ecognised during the year 2025.   Sensitivities to change in assumptions<span class=\"__2 _21f\"> </span>In general, advers<span class=\"__2 _201\"></span>e changes in key assumptions could r<span class=\"__2 _201\"></span>esult in recognition o<span class=\"__2 _201\"></span>f impairment charges. Since there ar<span class=\"__2 _201\"></span>e no charges during the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>, the sensitivities have not been pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed in these financial statements. The Gr<span class=\"__2 _201\"></span>oup will continue to test its ass<span class=\"__2 _201\"></span>ets for impairment wher<span class=\"__2 _201\"></span>e indications are identified and may in futur<span class=\"__2 _201\"></span>e recognise impairment char<span class=\"__2 _201\"></span>ges or re<span class=\"__2 _201\"></span>versals.<span class=\"__2 _21f\"> </span>There w<span class=\"__2 _201\"></span>ere no net impairment (r<span class=\"__2 _201\"></span>eversal)/<span class=\"__2 _204\"></span>expense f<span class=\"__2 _201\"></span>or continuing operations. Climate consider<span class=\"__2 _201\"></span>ations in impairment assessment<span class=\"__2 _21f\"> </span>Panor<span class=\"__2 _201\"></span>o incorporates certain climate consider<span class=\"__2 _201\"></span>ations into its estimation of cash flo<span class=\"__2 _201\"></span>ws that are applied in the calculation of r<span class=\"__2 _201\"></span>ecoverable amount. This includes fact<span class=\"__2 _201\"></span>oring in current legislation (<span class=\"__2 _201\"></span>e.<span class=\"__2 _201\"></span>g., environmental tax<span class=\"__2 _201\"></span>es<span class=\"__2 _202\"></span>/fees) and estimations o<span class=\"__2 _201\"></span>f future envir<span class=\"__2 _201\"></span>onmental tax levels. While the Gr<span class=\"__2 _201\"></span>oup\u2019s par<span class=\"__2 _202\"></span>ticipation in the current licences and concessions in v<span class=\"__2 _201\"></span>arious jurisdictions are no<span class=\"__2 _201\"></span>t currently subject to specific c<span class=\"__2 _201\"></span>arbon pricing, evolving r<span class=\"__2 _201\"></span>egulatory framework<span class=\"__2 _201\"></span>s may introduce such measur<span class=\"__2 _201\"></span>es in the future<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The International Ener<span class=\"__2 _201\"></span>gy Agency W<span class=\"__2 _201\"></span>orld Energy Outlook 2025 highlights the continued need t<span class=\"__2 _201\"></span>o balance energy s<span class=\"__2 _201\"></span>ecurit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, aff<span class=\"__2 _201\"></span>ordability and sustainability<span class=\"__2 _201\"></span>, with strong momentum in r<span class=\"__2 _201\"></span>enewable ener<span class=\"__2 _201\"></span>gy deployment and electrification. At the same time<span class=\"__2 _201\"></span>, global energy demand continues t<span class=\"__2 _201\"></span>o gro<span class=\"__2 _201\"></span>w, particularly in emer<span class=\"__2 _201\"></span>ging economies, where f<span class=\"__2 _201\"></span>ossil fuels remain an important part of the energy mix. The Gr<span class=\"__2 _201\"></span>oup\u2019s strategy s<span class=\"__2 _201\"></span>eeks to balance envir<span class=\"__2 _201\"></span>onmental sustainabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, ener<span class=\"__2 _201\"></span>gy security<span class=\"__2 _201\"></span>, and economic objectives by inv<span class=\"__2 _201\"></span>esting in efficient producing ass<span class=\"__2 _201\"></span>ets across North, West, and South A<span class=\"__2 _201\"></span>frica while collaborating with partners to support the transition to<span class=\"__2 _201\"></span>ward a low<span class=\"__2 _201\"></span>er<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>carbon ener<span class=\"__2 _201\"></span>gy system.<span class=\"__2 _21f\"> </span>The company has run sensitivities f<span class=\"__2 _201\"></span>or its West and North Afric<span class=\"__2 _201\"></span>an oil assets in order t<span class=\"__2 _201\"></span>o test the resilience of the Company\u2019s business, using thr<span class=\"__2 _201\"></span>ee scenarios examining futur<span class=\"__2 _201\"></span>e energy tr<span class=\"__2 _201\"></span>ends published by the International Ener<span class=\"__2 _201\"></span>gy Agency (IEA) in its World Ener<span class=\"__2 _201\"></span>gy Outlook 2025 publication. The scenarios with their k<span class=\"__2 _201\"></span>ey featur<span class=\"__2 _201\"></span>es are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span>Net Zero Emissions (NZE) b<span class=\"__2 _201\"></span>y 2050<span class=\"__2 _21f\"> </span>Reaching net z<span class=\"__2 _201\"></span>ero emissions by 2050 r<span class=\"__2 _201\"></span>equires a fundamental tr<span class=\"__2 _201\"></span>ansformation of the global ener<span class=\"__2 _201\"></span>gy system. Gr<span class=\"__2 _201\"></span>eenhouse gas emissions must fall signific<span class=\"__2 _201\"></span>antly by 2030, necessitating a rapid decline in oil and gas consumption, supported by lar<span class=\"__2 _201\"></span>ge-scale expansion o<span class=\"__2 _201\"></span>f renewable ener<span class=\"__2 _201\"></span>gy<span class=\"__2 _201\"></span>, major impr<span class=\"__2 _201\"></span>ovements in energy efficienc<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>, and the deployment of t<span class=\"__2 _201\"></span>echnologies such as carbon captur<span class=\"__2 _201\"></span>e, utilisation and st<span class=\"__2 _201\"></span>orage (CCU<span class=\"__2 _202\"></span>S).<span class=\"__2 _21f\"> </span>Cutting methane emissions from f<span class=\"__2 _201\"></span>ossil fuel operations is also a critic<span class=\"__2 _201\"></span>al priorit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>. The NZE pathway assumes no further development of oil and gas fields beyond thos<span class=\"__2 _201\"></span>e already sanctioned, underlining the urgenc<span class=\"__2 _201\"></span>y of redir<span class=\"__2 _201\"></span>ecting investment to<span class=\"__2 _201\"></span>wards low<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>carbon ener<span class=\"__2 _201\"></span>gy solutions.<span class=\"__2 _21f\"> </span>Oil demand declines sharply to ar<span class=\"__2 _201\"></span>ound 70 to 75 million barr<span class=\"__2 _201\"></span>els per day (mb/<span class=\"__2 _201\"></span>d) by 2030, driven primarily by the electrification o<span class=\"__2 _201\"></span>f road transport, alongside efficiency gains and the uptake of lo<span class=\"__2 _201\"></span>w-emissions fuels. By 2050, demand falls further to ar<span class=\"__2 _201\"></span>ound 2025 mb/<span class=\"__2 _201\"></span>d, with remaining us<span class=\"__2 _201\"></span>e largely concentrat<span class=\"__2 _201\"></span>ed in non-<span class=\"__2 _21f\"> </span>combustion applications such as petr<span class=\"__2 _201\"></span>ochemicals. As demand declines, oil prices fall significantly fr<span class=\"__2 _201\"></span>om USD 52 per barrel in 2030 t<span class=\"__2 _201\"></span>o USD 26 per barrel in 2050<span class=\"__2 _21f\"> </span>Stated P<span class=\"__2 _201\"></span>olicies Scenario (STEPS)<span class=\"__2 _21f\"> </span>The STEPS scenario outlines a futur<span class=\"__2 _201\"></span>e based on policies and measur<span class=\"__2 _201\"></span>es that are alr<span class=\"__2 _201\"></span>eady enacted or firmly under way<span class=\"__2 _204\"></span>, as well as announced policy intentions.<span class=\"__2 _21f\"> </span>In this case<span class=\"__2 _201\"></span>, global oil demand peaks ar<span class=\"__2 _201\"></span>ound 2030 at just over 100 mb/<span class=\"__2 _204\"></span>d before gr<span class=\"__2 _201\"></span>adually declining. Reductions in oil us<span class=\"__2 _201\"></span>e are driven primarily b<span class=\"__2 _201\"></span>y the electrification of road tr<span class=\"__2 _201\"></span>anspor<span class=\"__2 _202\"></span>t and improv<span class=\"__2 _201\"></span>ements in energy efficienc<span class=\"__2 _201\"></span>y<span class=\"__2 _201\"></span>. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, these declines ar<span class=\"__2 _201\"></span>e par<span class=\"__2 _202\"></span>tially offset by continued gr<span class=\"__2 _201\"></span>owth in demand from aviation and petr<span class=\"__2 _201\"></span>ochemical production, particularly in emerging and de<span class=\"__2 _201\"></span>veloping economies.<span class=\"__2 _21f\"> </span>In advanced economies, the long-term decline in oil demand accelerat<span class=\"__2 _201\"></span>es as electric vehicles gain market share and ener<span class=\"__2 _201\"></span>gy efficiency impr<span class=\"__2 _201\"></span>oves. Oil prices remain r<span class=\"__2 _201\"></span>elatively stable over the long t<span class=\"__2 _201\"></span>erm, reflecting a balance between moderating demand and continued supply investment, with prices of USD 77 in 2030 and USD 78 in 2050.<span class=\"__2 _21f\"> </span>Current P<span class=\"__2 _201\"></span>olicies Scenario (<span class=\"__2 _201\"></span>CPS)<span class=\"__2 _21f\"> </span>The Current P<span class=\"__2 _201\"></span>olicies Scenario r<span class=\"__2 _201\"></span>eflects only energy and climat<span class=\"__2 _201\"></span>e policies that have already been implemented by go<span class=\"__2 _201\"></span>vernments. It theref<span class=\"__2 _201\"></span>ore pr<span class=\"__2 _201\"></span>ovides a conservative outlook in which the pace of the energy tr<span class=\"__2 _201\"></span>ansition is slower and f<span class=\"__2 _201\"></span>ossil fuel demand remains comparatively str<span class=\"__2 _201\"></span>ong.<span class=\"__2 _21f\"> </span>Under this scenario<span class=\"__2 _201\"></span>, global oil demand continues to gro<span class=\"__2 _201\"></span>w modestly through the 2030s bef<span class=\"__2 _201\"></span>ore stabilising, reflecting continued demand in s<span class=\"__2 _201\"></span>ectors such as aviation, petr<span class=\"__2 _201\"></span>ochemicals and heavy transport<span class=\"__2 _202\"></span>. Oil prices remain r<span class=\"__2 _201\"></span>elatively r<span class=\"__2 _201\"></span>obust as demand persists and investment in new supply r<span class=\"__2 _201\"></span>emains necessar<span class=\"__2 _202\"></span>y to offs<span class=\"__2 _201\"></span>et natural field decline with prices of USD 81 in 2030 and USD 109 in 2050.<span class=\"__2 _21f\"> </span>This scenario pr<span class=\"__2 _201\"></span>ovides an indication of the pot<span class=\"__2 _201\"></span>ential outlook if policy ambition does not incr<span class=\"__2 _201\"></span>ease materially bey<span class=\"__2 _201\"></span>ond existing legislation.<span class=\"__2 _21f\"> </span>K<span class=\"__2 _201\"></span>ey findings<span class=\"__2 _21f\"> </span>Sensitivity analysis conducted show that the C<span class=\"__2 _201\"></span>ompany\u2019s por<span class=\"__2 _202\"></span>t<span class=\"__2 _202\"></span>folio r<span class=\"__2 _201\"></span>emains resilient under each of the above-mentioned scenarios.  E<span class=\"__2 _201\"></span>ven under the most demanding NZE scenario, all s<span class=\"__2 _201\"></span>egments remain economic, e<span class=\"__2 _201\"></span>ven though NPV<span class=\"__2 _201\"></span>s are negatively impact<span class=\"__2 _201\"></span>ed and would r<span class=\"__2 _201\"></span>esult in an illustrative impairment of USD 214 million.<span class=\"__2 _21f\"> </span>A summary of the impact of the differ<span class=\"__2 _201\"></span>ent future oil price scenarios on NP<span class=\"__2 _201\"></span>V and reserves ar<span class=\"__2 _201\"></span>e as follows:<span class=\"__2 _21f\"> </span><table class=\"s w17d h60\" id=\"_7a3139af-9b91-4660-a60d-81875443e0ea\"><tr><td></td><td class=\"t_2 m0_2 x485 h2_2 ye4b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Net Zer<span class=\"__2 _201\"></span>o Emissions </td><td class=\"t_2 m0_2 x486 h2_2 ye4b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Stated P<span class=\"__2 _201\"></span>olicies </td><td class=\"t_2 m0_2 x487 h2_2 ye4b ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Current P<span class=\"__2 _201\"></span>olicies </td></tr><tr><td></td><td class=\"t_2 m0_2 x488 h2_2 ye4c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">(NZE)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x489 h2_2 ye4c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">(STEPS<span class=\"__2 _201\"></span>)<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x2a1 h2_2 ye4c ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Scenario (CPS<span class=\"__2 _201\"></span>)<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yd2e w17e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">NPV10<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48a yd2e w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">49%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48b yd2e w180 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6%)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48c yd2e w181 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(19%)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w182 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48d ycf3 w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48e ycf3 w183 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x48f ycf3 w184 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">0%<span class=\"__2 _21f\"> </span></div></td></tr></table>These illustrativ<span class=\"__2 _201\"></span>e impairment sensitivities assume no changes to assumptions other than oil and gas prices. Howe<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, a significant r<span class=\"__2 _201\"></span>eduction in oil and gas prices would likely impact the Gr<span class=\"__2 _201\"></span>oup\u2019s investment levels. The illustrativ<span class=\"__2 _201\"></span>e sensitivities on climate change ar<span class=\"__2 _201\"></span>e not considered t<span class=\"__2 _201\"></span>o repr<span class=\"__2 _201\"></span>esent a best estimate of an expect<span class=\"__2 _201\"></span>ed impairment impact<span class=\"__2 _202\"></span>.<span class=\"__2 _21f\"> </span>Moreo<span class=\"__2 _201\"></span>ver<span class=\"__2 _201\"></span>, a significant and pr<span class=\"__2 _201\"></span>olonged reduction in oil and gas prices would lik<span class=\"__2 _201\"></span>ely result in mitigating actions by the Gr<span class=\"__2 _201\"></span>oup and its licence par<span class=\"__2 _202\"></span>tners; for e<span class=\"__2 _201\"></span>xample, it could impact drilling plans and pr<span class=\"__2 _201\"></span>oduction pro<span class=\"__2 _201\"></span>files for new and e<span class=\"__2 _201\"></span>xisting assets. Quantif<span class=\"__2 _202\"></span>ying such impacts is considered impractic<span class=\"__2 _201\"></span>able, as it r<span class=\"__2 _201\"></span>equires detailed evaluations bas<span class=\"__2 _201\"></span>ed on hypothetical scenarios r<span class=\"__2 _201\"></span>ather than existing business or development plans.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Note 10.4. <span class=\"__2 _206\"> </span>Propert<span class=\"__2 _202\"></span>y<span class=\"__2 _204\"></span>, Furnitur<span class=\"__2 _201\"></span>e, Fixtur<span class=\"__2 _201\"></span>es and Equipment<span class=\"__2 _21f\"> </span><table class=\"s w185 h61\" id=\"_119dcb23-017d-4faa-bc17-6a821456c0bc\"><tr><td class=\"t_2 m0_2 x2b2 h2_2 ye4d ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x490 h2_2 ye4e ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Furnitur<span class=\"__2 _201\"></span>e, fixtures and </td><td></td><td class=\"t_2 m0_2 x491 h2_2 ye4e ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Right of use ass<span class=\"__2 _201\"></span>et - </td><td></td></tr><tr><td class=\"c_1 n x13a ye4f w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x1bd ye50 w186 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Leasehold<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x492 ye50 w187 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">fittings<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x493 ye50 w188 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Computer equipment<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x494 ye50 w189 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">London office<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x495 ye50 w83 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye51 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye52 w164 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye52 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">226<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye52 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">959<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x498 ye52 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">229<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x499 ye52 w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,323<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49a ye54 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,737<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye55 w165 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x49b ye55 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">558<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49c ye55 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">92<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49d ye55 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">86<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49e ye55 w79 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,190<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49f ye56 w18b h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,926<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye57 w9a h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 ye58 w5f h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">784<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a1 ye58 w3b h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,051<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a2 ye58 w5e h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">315<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a3 ye58 w3b h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,513<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a4 ye58 w18a h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,663<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye59 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye5a w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye5a w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">166<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye5a w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">948<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x498 ye5a w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">173<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x499 ye5a w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,242<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x49a ye5b w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye5c w173 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a5 ye5c w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">82<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a6 ye5c w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">17<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a7 ye5c w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">43<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a8 ye5c w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">227<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a9 ye5d w5e h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">369<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye5e w9a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 ye5f w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">248<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4aa ye5f w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">965<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ab ye5f w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">216<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ac ye5f w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,469<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ad ye5f w18b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,898<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye60 w16a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ae ye61 w34 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">536<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4af ye61 w4d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">86<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b0 ye61 w10a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">99<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b1 ye61 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,044<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b2 ye61 w18a h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,765<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h2_2 ye62 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye63 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Historical cost<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye64 w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye64 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">178<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye64 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">958<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b3 ye64 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">175<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b4 ye64 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,323<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b5 ye65 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,634<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye66 w165 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Additions<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4b6 ye66 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">48<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b7 ye66 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b8 ye66 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">54<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b9 ye66 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ba ye67 w5f h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">103<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye68 w9a h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 ye69 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">226<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bb ye69 w5e h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">959<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ab ye69 w5f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">229<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ac ye69 w3b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,323<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ad ye69 w18b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,737<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x2b2 h1_2 ye6a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Ac<span class=\"__2 _201\"></span>cumulated depreciation<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 n x13a ye6b w164 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 1 January 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x496 ye6b w34 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">156<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x497 ye6b w5e h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">930<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b3 ye6b w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">168<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b4 ye6b w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,043<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4b5 ye6c w18a h62\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,297<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd13 w173 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Depreciation char<span class=\"__2 _201\"></span>ge for the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a5 yd13 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4a6 yd13 w4d h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bc yd13 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bd yd13 w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">199<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4be ye6d w5f h62\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">232<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w9a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4a0 yd2f w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">166<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4bb yd2f w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">948<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ab yd2f w5f h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">173<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ac yd2f w3b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,242<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4ad yd2f w18b h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,529<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w16a h36_1\"><div class=\"t_2 m0_2 x118 h1_2 ycee ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net carrying value at 31 December 2024<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4bf ycf4 w4c h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">60<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c0 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">11<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c1 ycf4 w10a h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">56<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c2 ycf4 w4d h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">81<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4c3 ycf4 w5e h39_1\"><div class=\"t_2 m0_2 x118 h1_2 ycf0 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\"><span class=\"ff6_2\"><span class=\"ff9_1\">208</span></span><span class=\"ff6_2\"><span class=\"ff9_1\"><span class=\"__2 gs37\"> </span></span></span></div></td></tr></table>Depreciation metho<span class=\"__2 _201\"></span>d and rates<span class=\"__2 _21f\"> </span><table class=\"s w18c h63\" id=\"_ee35e353-f8dd-4156-936f-7f6effdedd6d\"><tr><td class=\"c_1 n x13a yd98 w18d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Category<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c4 yd98 w18e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Straight<span class=\"__2 _201\"></span>-line depreciation<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c5 yd98 w18f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Useful lif<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd99 w186 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Leasehold<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c6 yd99 w190 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Remaining period o<span class=\"__2 _201\"></span>f lease<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c7 yd99 w190 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Remaining period of leas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd9a w191 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Furnitur<span class=\"__2 _201\"></span>e, fixtures and fittings<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c8 yd9a w192 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10 - 33.33%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4c9 yd9a w193 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3 - 10 years<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd2e w194 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Computer equipment<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ca yd2e w192 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20 - 33.33%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cb yd2e w195 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3 - 5 years<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w196 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Right of use ass<span class=\"__2 _201\"></span>et - London office<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cc ycf3 w197 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Period of leas<span class=\"__2 _201\"></span>e<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cd ycf3 w197 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Period o<span class=\"__2 _201\"></span>f lease<span class=\"__2 _21f\"> </span></div></td></tr></table>Note 21: <span class=\"ff1_2 ws11_2\">Leas<span class=\"__2 _201\"></span>es </span>As noted abo<span class=\"__2 _201\"></span>ve, P<span class=\"__2 _201\"></span>anoro leas<span class=\"__2 _201\"></span>es cer<span class=\"__2 _202\"></span>tain assets, notably office f<span class=\"__2 _201\"></span>acilities for operational activities. P<span class=\"__2 _201\"></span>anoro is mostly a lessee and the use o<span class=\"__2 _201\"></span>f leases serves operational purposes rather than as a t<span class=\"__2 _201\"></span>ool for financing. These lease liabilities ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed on a gross basis in the balance sheet, income statement and statement of c<span class=\"__2 _201\"></span>ash flows when Panor<span class=\"__2 _201\"></span>o is considered t<span class=\"__2 _201\"></span>o have the primary responsibility for the full lease payments.<span class=\"__2 _21f\"> </span>In establishing Panor<span class=\"__2 _201\"></span>o\u2019s lease liabilities, the incr<span class=\"__2 _201\"></span>emental borro<span class=\"__2 _201\"></span>wing rates used as dis<span class=\"__2 _201\"></span>count factors in discounting payments ha<span class=\"__2 _201\"></span>ve been established based on a consistent appr<span class=\"__2 _201\"></span>oach reflecting the Gr<span class=\"__2 _201\"></span>oup\u2019s borro<span class=\"__2 _201\"></span>wing rate<span class=\"__2 _201\"></span>, the currency o<span class=\"__2 _201\"></span>f the obligation, the duration of the lease term, and the cr<span class=\"__2 _201\"></span>edit spread f<span class=\"__2 _201\"></span>or the legal entity entering into the leas<span class=\"__2 _201\"></span>e contract. The London office lease contract has a r<span class=\"__2 _201\"></span>easonably certain non-cancellable period, was extended t<span class=\"__2 _201\"></span>o June 2023, fur<span class=\"__2 _202\"></span>ther extended to June 2025 and during the y<span class=\"__2 _201\"></span>ear extended again t<span class=\"__2 _201\"></span>o June 2030, with additional floor space added.  The liabilit<span class=\"__2 _202\"></span>y and the right of use ass<span class=\"__2 _201\"></span>et was determined using an incr<span class=\"__2 _201\"></span>emental rate of r<span class=\"__2 _201\"></span>eturn of 12% per annum which is deemed appr<span class=\"__2 _201\"></span>opriate<span class=\"__2 _21f\"> </span><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs275\">Information r<span class=\"__2 _201\"></span>elated to lease payments and leas<span class=\"__2 _201\"></span>e liabilities<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs276\">Lease liability is classified as curr<span class=\"__2 _201\"></span>ent or non-<span class=\"__2 _202\"></span>current depending on maturity pr<span class=\"__2 _201\"></span>ofile at balance sheet date<span class=\"__2 _201\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs277\">At 31 December 2025, USD 807 thousand was classified as curr<span class=\"__2 _201\"></span>ent and U<span class=\"__2 _202\"></span>SD 93 thousand as non-<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs278\">current (31 December 2024: USD 117 thousand curr<span class=\"__2 _201\"></span>ent).<span class=\"__2 _21f\"> </span></div><div class=\"gs279\"><table class=\"s w21c h79\" id=\"_8722ec9c-2bdc-43f1-8e9f-8a9194902021\"><tr><td class=\"c_1 n x13a ye85 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x650 ye86 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x651 ye86 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye87 w21d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Lease liability r<span class=\"__2 _201\"></span>ecognised at 1 January<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x652 ye87 w5f h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">117<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x653 ye87 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">330<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye88 w21e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Add: new leas<span class=\"__2 _201\"></span>es, including remeasur<span class=\"__2 _201\"></span>ements and cancellations<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x654 ye88 w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,156<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x655 ye88 w20 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye89 w21f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Add: lease int<span class=\"__2 _201\"></span>erest<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x656 ye89 w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">104<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x198 ye89 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">27<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye82 w220 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Less: gr<span class=\"__2 _201\"></span>oss lease payments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x657 ye82 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(166)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x1a6 ye82 w23 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(240)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w221 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Lease liability at 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x658 ycf3 w212 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,211<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x659 ycf3 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">117<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs27a\">The follo<span class=\"__2 _201\"></span>wing table shows the maturity profile of leas<span class=\"__2 _201\"></span>e liabilities based on contractual undiscount<span class=\"__2 _201\"></span>ed lease </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs27b\">payments.<span class=\"__2 _21f\"> </span></div><div class=\"gs27c\"><table class=\"s w222 h7a\" id=\"_3e48d048-c755-425d-9109-e450864a53a3\"><tr><td class=\"c_1 n x13a yefe w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x65a ye87 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x65b ye87 w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye88 w1d8 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Within 1 year<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x65c ye88 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x65d ye88 w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">117<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd64 w223 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2 to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x65e yd64 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,086<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x65f yd64 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd65 w224 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">After 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x660 yd65 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x65f yd65 w20 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w221 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Lease liability at 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x661 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,211<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x662 ycf3 w225 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">117<span class=\"__2 _21f\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs27d\">Information r<span class=\"__2 _201\"></span>elated to right of use assets<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs27e\">The right of use ass<span class=\"__2 _201\"></span>ets are included within the line item P<span class=\"__2 _201\"></span>ropert<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, plant and equipment in the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs27f\">Consolidat<span class=\"__2 _201\"></span>ed balance sheet. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs280\">See Not<span class=\"__2 _201\"></span>e 10: Production Ass<span class=\"__2 _201\"></span>ets, Property<span class=\"__2 _201\"></span>, Furnitur<span class=\"__2 _201\"></span>e, Fixtur<span class=\"__2 _201\"></span>es and Equipment.<span class=\"__2 _21f\"> </span></div><div class=\"gs281\"><table class=\"s w172 h7b\" id=\"_28d15f7b-9e4e-4c08-ba8d-82d68567da46\"><tr><td class=\"c_1 n x13a yeff w48 h66\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x650 yd62 w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x651 yd62 w10c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd63 w226 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Right of use ass<span class=\"__2 _201\"></span>et recognised at 1 J<span class=\"__2 _201\"></span>anuar<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x663 yd63 w4c h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">81<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x664 yd63 w34 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">280<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd64 w21e h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Add: new leas<span class=\"__2 _201\"></span>es, including remeasur<span class=\"__2 _201\"></span>ements and cancellations<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x654 yd64 w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,156<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x655 yd64 w20 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd65 w227 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Less: depr<span class=\"__2 _201\"></span>eciation and impairment<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d8 yd65 w1f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(193)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x665 yd65 w23 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(199)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w228 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net book value of right of us<span class=\"__2 _201\"></span>e asset at 31 December<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x666 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,044<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x667 ycf3 w27 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">81</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Note 11: <span class=\"ff1_2\">Inv<span class=\"__2 _201\"></span>estment in V<span class=\"__2 _204\"></span>entur<span class=\"__2 _201\"></span>e Capital Funds<span class=\"__2 _21f\"> </span></span>An investment was made in FCP<span class=\"__2 _201\"></span>R SWING 3 V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e Capital T<span class=\"__2 _204\"></span>rust (the \u201c<span class=\"__2 _202\"></span>VC<span class=\"__2 _201\"></span>T\u201d) via CAPS<span class=\"__2 _201\"></span>A Capital Partners as part of a T<span class=\"__2 _204\"></span>unisian incentive plan that pr<span class=\"__2 _201\"></span>ovides tax relief in e<span class=\"__2 _201\"></span>xchange f<span class=\"__2 _201\"></span>or investment in government appro<span class=\"__2 _201\"></span>ved projects within f<span class=\"__2 _201\"></span>our years.  The VC<span class=\"__2 _201\"></span>T invests in eligible activities under the incentive plan<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs283\">Note 23: <span class=\"ff1_2 ws11_2\">Subsidiaries </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs284\">Details of the Gr<span class=\"__2 _201\"></span>oup\u2019s subsidiaries as of 31 December 2025 are as f<span class=\"__2 _201\"></span>ollows:<span class=\"__2 _21f\"> </span></div><div class=\"gs285\"><table class=\"s w229 h7c\" id=\"_322a07ba-e58b-4a31-b590-e21bab629ec0\"><tr><td></td><td class=\"t_2 m0_2 x668 h2_2 yf00 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Place of </td><td></td></tr><tr><td></td><td class=\"t_2 m0_2 x669 h2_2 yf01 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">incorporation and </td><td class=\"t_2 m0_2 x597 h2_2 yf01 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Ownership inter<span class=\"__2 _201\"></span>est &amp; </td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yf02 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Subsidiary<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x66a h2_2 yf02 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">ownership<span class=\"__2 _21f\"> </span></td><td class=\"t_2 m0_2 x66b h2_2 yf02 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">voting po<span class=\"__2 _201\"></span>wer<span class=\"__2 _21f\"> </span></td></tr><tr><td class=\"c_1 n x13a yf03 w22a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy do Br<span class=\"__2 _201\"></span>asil Ltda<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66c yf03 w22b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Brazil<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66d yf03 w1fc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf04 w22c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66e yf04 w22d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66f yf04 w1fc h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf05 w22e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Afric<span class=\"__2 _201\"></span>an Energy Equity Res<span class=\"__2 _201\"></span>ources Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x670 yf05 w22d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x671 yf05 w206 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf06 w22f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o 2B Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x672 yf06 w22d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x607 yf06 w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf07 w230 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o EG Exploration Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x673 yf07 w22d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x674 yf07 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf08 w231 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum (Holding) C<span class=\"__2 _202\"></span>yprus Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x675 yf08 w232 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cyprus<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x676 yf08 w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf09 w233 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum Holding B.<span class=\"__2 _204\"></span>V<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x677 yf09 w234 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Netherlands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x678 yf09 w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0a w235 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum Gabon B.<span class=\"__2 _204\"></span>V<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x27d yf0a w234 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Netherlands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x679 yf0a w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0b w236 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy Holding B<span class=\"__2 _201\"></span>.<span class=\"__2 _204\"></span>V<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67a yf0b w234 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Netherlands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67b yf0b w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0c w162 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Equat<span class=\"__2 _201\"></span>orial Guinea Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67c yf0c w237 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Isle of Man<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x66d yf0c w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0d w160 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Gabon Exploration Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67d yf0d w238 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Isle of Man<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x671 yf0d w206 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0e w239 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources AJE Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67e yf0e w23a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x67f yf0e w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf0f w23b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources Oil and Gas Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x680 yf0f w23a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x681 yf0f w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf10 w23c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Syntroleum Nigeria Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x682 yf10 w23d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yf10 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf11 w23e h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">PPN S<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>vices Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x683 yf11 w23d h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Nigeria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x684 yf11 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf12 w23f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources (Ca<span class=\"__2 _201\"></span>yman Islands) Limited<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x685 yf12 w240 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cayman Islands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x686 yf12 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf13 w241 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Energy E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y Res<span class=\"__2 _201\"></span>ources (Nominees) Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x687 yf13 w240 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cayman Islands<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x688 yf13 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf14 w242 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy Gabon P<span class=\"__2 _201\"></span>roduction S<span class=\"__2 _201\"></span>A<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x689 yf14 we4 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68a yf14 w1fc h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf15 w243 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum Oil &amp; Gas Gabon SA<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68b yf15 wcb h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Gabon<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x681 yf15 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf16 w244 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Sfax P<span class=\"__2 _201\"></span>etroleum Corporation A<span class=\"__2 _201\"></span>S<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68c yf16 w245 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68d yf16 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf17 w246 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o Energy A<span class=\"__2 _201\"></span>S<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68e yf17 w247 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x68f yf17 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf18 w248 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o T<span class=\"__2 _207\"></span>unisia E<span class=\"__2 _202\"></span>xploration AS<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x690 yf18 w245 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x691 yf18 w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf19 w249 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o T<span class=\"__2 _207\"></span>unisia Production AS<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x692 yf19 w247 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Norway<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x693 yf19 w206 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yf1a w24a h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o TPS Pr<span class=\"__2 _201\"></span>oduction GmbH - in liqu<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x694 yf1a w24b h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Austria<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yf1a w1fc h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w24c h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Panor<span class=\"__2 _201\"></span>o TPS (UK) Production Limit<span class=\"__2 _201\"></span>ed<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x695 ycf3 w22d h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">UK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x696 ycf3 w206 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">100%</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Note 11: <span class=\"ff1_2\">Inv<span class=\"__2 _201\"></span>estment in V<span class=\"__2 _204\"></span>entur<span class=\"__2 _201\"></span>e Capital Funds<span class=\"__2 _21f\"> </span></span>An investment was made in FCP<span class=\"__2 _201\"></span>R SWING 3 V<span class=\"__2 _201\"></span>entur<span class=\"__2 _201\"></span>e Capital T<span class=\"__2 _204\"></span>rust (the \u201c<span class=\"__2 _202\"></span>VC<span class=\"__2 _201\"></span>T\u201d) via CAPS<span class=\"__2 _201\"></span>A Capital Partners as part of a T<span class=\"__2 _204\"></span>unisian incentive plan that pr<span class=\"__2 _201\"></span>ovides tax relief in e<span class=\"__2 _201\"></span>xchange f<span class=\"__2 _201\"></span>or investment in government appro<span class=\"__2 _201\"></span>ved projects within f<span class=\"__2 _201\"></span>our years.  The VC<span class=\"__2 _201\"></span>T invests in eligible activities under the incentive plan",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs1cb\">Note 12: <span class=\"ff1_2\">T<span class=\"__2 _205\"></span>rade and Other R<span class=\"__2 _201\"></span>eceivables<span class=\"__2 _21f\"> </span></span></div><div class=\"gs1cc\"><table class=\"s w198 h64\" id=\"_02b13c26-cabc-4a22-b030-8b66e57c7a47\"><tr><td class=\"c_1 n x13a ye6e w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ce yd3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cf yd3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb0 w199 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>rade receivables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d0 ydb0 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18,068<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d1 ydb0 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">37,175<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w19a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other receiv<span class=\"__2 _201\"></span>ables and prepayments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d2 yd3f w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,238<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d3 yd3f w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,411<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w19b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Crude oil under lift<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d4 yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,680<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d5 yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d6 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">32,986<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d7 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">38,586<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1cd\">Accounts r<span class=\"__2 _201\"></span>eceivables are non-int<span class=\"__2 _201\"></span>erest bearing and generally on 30 t<span class=\"__2 _201\"></span>o 120 days payment terms.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1ce\">At 31 December 2025 and 2024, the allowance f<span class=\"__2 _201\"></span>or impairment of r<span class=\"__2 _201\"></span>eceivables was USD Nil.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1cf\">Risk information f<span class=\"__2 _201\"></span>or the receiv<span class=\"__2 _201\"></span>able balances is disclosed in Not<span class=\"__2 _201\"></span>e 19: Financial risk management.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d0\">Other receiv<span class=\"__2 _201\"></span>ables and prepayments consist o<span class=\"__2 _201\"></span>f U<span class=\"__2 _202\"></span>SD 3.1 million of pr<span class=\"__2 _201\"></span>epayments at 31 December 2025 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d1\">(31 December 2024: USD 1.3 million) and USD 0.1 million tenancy deposit f<span class=\"__2 _201\"></span>or the UK office premises in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d2\">both years.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d3\">Crude oil under liftof USD 11.7 million at 31 December 2025 relat<span class=\"__2 _201\"></span>es to Block G, Equat<span class=\"__2 _201\"></span>orial Guinea.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Note 12: <span class=\"ff1_2\">T<span class=\"__2 _205\"></span>rade and Other R<span class=\"__2 _201\"></span>eceivables<span class=\"__2 _21f\"> </span></span><table class=\"s w198 h64\" id=\"_02b13c26-cabc-4a22-b030-8b66e57c7a47\"><tr><td class=\"c_1 n x13a ye6e w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4ce yd3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4cf yd3d w10c h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ydb0 w199 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>rade receivables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d0 ydb0 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">18,068<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d1 ydb0 w52 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">37,175<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w19a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other receiv<span class=\"__2 _201\"></span>ables and prepayments<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d2 yd3f w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,238<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d3 yd3f w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,411<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w19b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Crude oil under lift<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d4 yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,680<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d5 yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x4d6 yd41 w2d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">32,986<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4d7 yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">38,586<span class=\"__2 gs37\"> </span></div></td></tr></table>Accounts r<span class=\"__2 _201\"></span>eceivables are non-int<span class=\"__2 _201\"></span>erest bearing and generally on 30 t<span class=\"__2 _201\"></span>o 120 days payment terms.<span class=\"__2 _21f\"> </span>At 31 December 2025 and 2024, the allowance f<span class=\"__2 _201\"></span>or impairment of r<span class=\"__2 _201\"></span>eceivables was USD Nil.<span class=\"__2 _21f\"> </span>Risk information f<span class=\"__2 _201\"></span>or the receiv<span class=\"__2 _201\"></span>able balances is disclosed in Not<span class=\"__2 _201\"></span>e 19: Financial risk management.<span class=\"__2 _21f\"> </span>Other receiv<span class=\"__2 _201\"></span>ables and prepayments consist o<span class=\"__2 _201\"></span>f U<span class=\"__2 _202\"></span>SD 3.1 million of pr<span class=\"__2 _201\"></span>epayments at 31 December 2025 (31 December 2024: USD 1.3 million) and USD 0.1 million tenancy deposit f<span class=\"__2 _201\"></span>or the UK office premises in both years.<span class=\"__2 _21f\"> </span>Crude oil under liftof USD 11.7 million at 31 December 2025 relat<span class=\"__2 _201\"></span>es to Block G, Equat<span class=\"__2 _201\"></span>orial Guinea",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs1d5\">Note 15: <span class=\"ff1_2 ws11_2\">E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 h9_2 ff1_2 fs7_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d6\">Shar<span class=\"__2 _201\"></span>e capital<span class=\"__2 _21f\"> </span></div><div class=\"gs1d7\"><table class=\"s w1ab h45\" id=\"_e1cb2ca8-27be-40e7-8a97-0ece037880dd\"><tr><td class=\"c_1 n x13a ye84 w1ac h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Amounts in USD 000 unless otherwise stated<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x507 yd89 w1ad h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x508 yd89 w1ae h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Nominal Share Capital<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w1af h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">As at 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x509 yd8a w1b0 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">116,944,048<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x50a yd8a w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">738<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w94 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cancellation of tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50b yd8b w1b1 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,500,000)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50c yd8b w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(22)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1b2 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">As at 31 Decemb<span class=\"__2 _201\"></span>er 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50d yd8c w1b3 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">113,444,048<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x50e yd8c w34 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">716<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d8\">Panor<span class=\"__2 _201\"></span>o Energy was f<span class=\"__2 _201\"></span>ormed through the mer<span class=\"__2 _201\"></span>ger of Norse Ener<span class=\"__2 _201\"></span>gy\u2019s former Brazilian business and </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1d9\">Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum on 29 June 2010. The Company is incorporated in Norway and the shar<span class=\"__2 _201\"></span>e capital is </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1da\">denominated in NOK. The shar<span class=\"__2 _201\"></span>e capital given above is translat<span class=\"__2 _201\"></span>ed to USD at the for<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change rate in </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1db\">effect at the time o<span class=\"__2 _201\"></span>f each share issue<span class=\"__2 _201\"></span>. All shares ar<span class=\"__2 _201\"></span>e fully paid<span class=\"__2 _202\"></span>-up and carr<span class=\"__2 _202\"></span>y equal voting rights. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1dc\">As of 31 December 2025, the Company had a r<span class=\"__2 _201\"></span>egister<span class=\"__2 _201\"></span>ed share c<span class=\"__2 _201\"></span>apital of NOK 5,672,202 divided into </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1dd\">113,444,048 shares, each with a nominal v<span class=\"__2 _201\"></span>alue of NOK 0.05 (31 December 2024: NOK 5,847,202 divided </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1de\">into 116,944,048 shar<span class=\"__2 _201\"></span>es, each with a nominal value of NOK 0.05).<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1df\">The Company\u2019s twenty largest shar<span class=\"__2 _201\"></span>eholders and the shares owned b<span class=\"__2 _201\"></span>y the CEO<span class=\"__2 _201\"></span>, Board Members </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e0\">and ke<span class=\"__2 _201\"></span>y management are r<span class=\"__2 _201\"></span>eferenced in the P<span class=\"__2 _201\"></span>arent C<span class=\"__2 _201\"></span>ompany Accounts below<span class=\"__2 _201\"></span>, please r<span class=\"__2 _201\"></span>efer t<span class=\"__2 _201\"></span>o Note 8: </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs1e1\">Shareholder<span class=\"__2 _201\"></span>s\u2019 equit<span class=\"__2 _202\"></span>y and shareholder inf<span class=\"__2 _201\"></span>ormation.<span class=\"__2 _21f\"> </span></div>Share pr<span class=\"__2 _201\"></span>emium<span class=\"__2 _21f\"> </span>Share pr<span class=\"__2 _201\"></span>emium res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ve of USD 372.3 million (31 December 2024: USD 415.7 million) repr<span class=\"__2 _201\"></span>esents ex<span class=\"__2 _201\"></span>cess of subscrip<span class=\"__2 _201\"></span>tion value of the shares o<span class=\"__2 _201\"></span>ver the nominal amount",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Note 15: <span class=\"ff1_2 ws11_2\">E<span class=\"__2 _201\"></span>quit<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span></span>Shar<span class=\"__2 _201\"></span>e capital<span class=\"__2 _21f\"> </span><table class=\"s w1ab h45\" id=\"_e1cb2ca8-27be-40e7-8a97-0ece037880dd\"><tr><td class=\"c_1 n x13a ye84 w1ac h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Amounts in USD 000 unless otherwise stated<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x507 yd89 w1ad h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Number of shar<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x508 yd89 w1ae h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Nominal Share Capital<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w1af h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">As at 1 January 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x509 yd8a w1b0 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">116,944,048<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x50a yd8a w34 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">738<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w94 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cancellation of tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50b yd8b w1b1 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,500,000)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50c yd8b w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(22)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w1b2 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">As at 31 Decemb<span class=\"__2 _201\"></span>er 2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50d yd8c w1b3 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">113,444,048<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x50e yd8c w34 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">716<span class=\"__2 gs37\"> </span></div></td></tr></table>Panor<span class=\"__2 _201\"></span>o Energy was f<span class=\"__2 _201\"></span>ormed through the mer<span class=\"__2 _201\"></span>ger of Norse Ener<span class=\"__2 _201\"></span>gy\u2019s former Brazilian business and Pan-P<span class=\"__2 _201\"></span>etr<span class=\"__2 _201\"></span>oleum on 29 June 2010. The Company is incorporated in Norway and the shar<span class=\"__2 _201\"></span>e capital is denominated in NOK. The shar<span class=\"__2 _201\"></span>e capital given above is translat<span class=\"__2 _201\"></span>ed to USD at the for<span class=\"__2 _201\"></span>eign ex<span class=\"__2 _201\"></span>change rate in effect at the time o<span class=\"__2 _201\"></span>f each share issue<span class=\"__2 _201\"></span>. All shares ar<span class=\"__2 _201\"></span>e fully paid<span class=\"__2 _202\"></span>-up and carr<span class=\"__2 _202\"></span>y equal voting rights. As of 31 December 2025, the Company had a r<span class=\"__2 _201\"></span>egister<span class=\"__2 _201\"></span>ed share c<span class=\"__2 _201\"></span>apital of NOK 5,672,202 divided into 113,444,048 shares, each with a nominal v<span class=\"__2 _201\"></span>alue of NOK 0.05 (31 December 2024: NOK 5,847,202 divided into 116,944,048 shar<span class=\"__2 _201\"></span>es, each with a nominal value of NOK 0.05).<span class=\"__2 _21f\"> </span>The Company\u2019s twenty largest shar<span class=\"__2 _201\"></span>eholders and the shares owned b<span class=\"__2 _201\"></span>y the CEO<span class=\"__2 _201\"></span>, Board Members and ke<span class=\"__2 _201\"></span>y management are r<span class=\"__2 _201\"></span>eferenced in the P<span class=\"__2 _201\"></span>arent C<span class=\"__2 _201\"></span>ompany Accounts below<span class=\"__2 _201\"></span>, please r<span class=\"__2 _201\"></span>efer t<span class=\"__2 _201\"></span>o Note 8: Shareholder<span class=\"__2 _201\"></span>s\u2019 equit<span class=\"__2 _202\"></span>y and shareholder inf<span class=\"__2 _201\"></span>ormation.<span class=\"__2 _21f\"> </span>Res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves<span class=\"__2 _21f\"> </span>Share pr<span class=\"__2 _201\"></span>emium<span class=\"__2 _21f\"> </span>Share pr<span class=\"__2 _201\"></span>emium res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ve of USD 372.3 million (31 December 2024: USD 415.7 million) repr<span class=\"__2 _201\"></span>esents ex<span class=\"__2 _201\"></span>cess of subscrip<span class=\"__2 _201\"></span>tion value of the shares o<span class=\"__2 _201\"></span>ver the nominal amount.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _204\"></span>reasury shares<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>reasury shares are pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed as a deduction from equity repr<span class=\"__2 _201\"></span>esent the cost of the buy-back of the Company\u2019s own shar<span class=\"__2 _201\"></span>es under a share buy-back pr<span class=\"__2 _201\"></span>ogrammes.  The Boar<span class=\"__2 _201\"></span>d of the Company appr<span class=\"__2 _201\"></span>oved a share buy<span class=\"__2 _201\"></span>-back programme on 22 May 2024 wher<span class=\"__2 _201\"></span>eby the Company\u2019s shar<span class=\"__2 _201\"></span>es are to be bought on the open market up t<span class=\"__2 _201\"></span>o a maximum cost of NOK 100 million with the maximum number of shar<span class=\"__2 _201\"></span>es bought back limited t<span class=\"__2 _201\"></span>o 11.7 million shares.  The purpose o<span class=\"__2 _201\"></span>f the buy-back programme is t<span class=\"__2 _201\"></span>o reduce the number of common shares o<span class=\"__2 _201\"></span>f the Company outstanding and to pr<span class=\"__2 _201\"></span>ovide a return t<span class=\"__2 _201\"></span>o Company shar<span class=\"__2 _201\"></span>eholders.<span class=\"__2 _21f\"> </span>The company bought back 3,500,000 or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares of its o<span class=\"__2 _201\"></span>wn equit<span class=\"__2 _202\"></span>y during the period between 27 May 2024 and 21 May 2025, r<span class=\"__2 _201\"></span>epres<span class=\"__2 _201\"></span>enting 2.993 per cent of the total number of shar<span class=\"__2 _201\"></span>es outstanding. The shares w<span class=\"__2 _201\"></span>ere acquir<span class=\"__2 _201\"></span>ed from the mark<span class=\"__2 _201\"></span>et at an average price of NOK 28.4808 per shar<span class=\"__2 _201\"></span>e with a total cost of NOK 99,883,232, which includes NOK 20,442 of transaction f<span class=\"__2 _201\"></span>ees. The company used its r<span class=\"__2 _201\"></span>etained earnings to fund the shar<span class=\"__2 _201\"></span>e buyback and the bought back shares ar<span class=\"__2 _201\"></span>e held as treasury shares.  Thes<span class=\"__2 _201\"></span>e treasury shares w<span class=\"__2 _201\"></span>ere cancelled on 30 Ma<span class=\"__2 _201\"></span>y 2025 following Annual General Meeting on 21 Ma<span class=\"__2 _201\"></span>y 2025 and share c<span class=\"__2 _201\"></span>apital was reduced by the par v<span class=\"__2 _201\"></span>alue of the shares c<span class=\"__2 _201\"></span>ancelled, share pr<span class=\"__2 _201\"></span>emium was reduced by the ex<span class=\"__2 _201\"></span>cess of the original cost of the shar<span class=\"__2 _201\"></span>es over the par value with the r<span class=\"__2 _201\"></span>emaining differ<span class=\"__2 _201\"></span>ence with the amount paid for the shar<span class=\"__2 _201\"></span>e buy-back shown as a deduction against r<span class=\"__2 _201\"></span>etained earnings. The cancellation of tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares did no<span class=\"__2 _201\"></span>t have any eff<span class=\"__2 _201\"></span>ect on the company<span class=\"__2 _202\"></span>\u2019s equity or earnings per share during the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>, but reduced the company\u2019s equity by USD 4.3 million and increased its earnings per share b<span class=\"__2 _201\"></span>y 1% during 2024 when the shares wer<span class=\"__2 _201\"></span>e bought back.<span class=\"__2 _21f\"> </span>A new shar<span class=\"__2 _201\"></span>e buy-back programme was appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of the Company on 2 June 2025 that allows the Compan<span class=\"__2 _201\"></span>y to repur<span class=\"__2 _201\"></span>chase up to NOK 100 million o<span class=\"__2 _201\"></span>f its outstanding ordinary shares to be bought on the open market b<span class=\"__2 _201\"></span>y 30 June 2026 up to a maximum cost of NOK 100 million with the maximum number of shar<span class=\"__2 _201\"></span>es bought back limited to 11.7 million shar<span class=\"__2 _201\"></span>es.  The purpose of the buy-back pr<span class=\"__2 _201\"></span>ogramme is to r<span class=\"__2 _201\"></span>educe the number of common shares o<span class=\"__2 _201\"></span>f the Company outstanding and to pr<span class=\"__2 _201\"></span>ovide a return t<span class=\"__2 _201\"></span>o Company shar<span class=\"__2 _201\"></span>eholders.<span class=\"__2 _21f\"> </span>The company bought back 1,619,250 or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares of its o<span class=\"__2 _201\"></span>wn equit<span class=\"__2 _202\"></span>y during the period between 2 June 2025 and 31 December 2025, repr<span class=\"__2 _201\"></span>esenting 1.4275 per cent of the t<span class=\"__2 _201\"></span>otal number of shar<span class=\"__2 _201\"></span>es outstanding. The shar<span class=\"__2 _201\"></span>es were acquir<span class=\"__2 _201\"></span>ed from the mark<span class=\"__2 _201\"></span>et at an average price of NOK 22.8707 per shar<span class=\"__2 _201\"></span>e with a total cost o<span class=\"__2 _201\"></span>f NOK 37,107,373, which includes NOK 74,066 of transaction fees. The compan<span class=\"__2 _201\"></span>y used its retained earnings t<span class=\"__2 _201\"></span>o fund the share buyback and the bought back shar<span class=\"__2 _201\"></span>es are held as tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares and are pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed as a separate equity item deduction fr<span class=\"__2 _201\"></span>om equity<span class=\"__2 _201\"></span>. The share buyback r<span class=\"__2 _201\"></span>educed the company\u2019s equity by USD 3.5 million.<span class=\"__2 _21f\"> </span>Other res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves<span class=\"__2 _21f\"> </span>Other res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves of negative USD 43.4 million in 2025 and 2024 r<span class=\"__2 _201\"></span>epresent an it<span class=\"__2 _201\"></span>em arising on accounting for the hist<span class=\"__2 _201\"></span>orical merger with C<span class=\"__2 _201\"></span>ompany\u2019s subsidiar<span class=\"__2 _202\"></span>y Panor<span class=\"__2 _201\"></span>o Energy do Brasil Lt<span class=\"__2 _201\"></span>da.<span class=\"__2 _21f\"> </span>Additional paid-in capital<span class=\"__2 _21f\"> </span>Additional paid-in capital of USD 122.3 million (31 December 2024: USD 122.1 million) repr<span class=\"__2 _201\"></span>esent res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves creat<span class=\"__2 _201\"></span>ed under the continuity principle on demerger<span class=\"__2 _201\"></span>. Shar<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-based payments cr<span class=\"__2 _201\"></span>edit is also recor<span class=\"__2 _201\"></span>ded under this res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ve and so is the cr<span class=\"__2 _201\"></span>edit from r<span class=\"__2 _201\"></span>eduction of share c<span class=\"__2 _201\"></span>apital by reducing the par v<span class=\"__2 _201\"></span>alue of shar<span class=\"__2 _201\"></span>es",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves<span class=\"__2 _21f\"> </span>Share pr<span class=\"__2 _201\"></span>emium<span class=\"__2 _21f\"> </span>Share pr<span class=\"__2 _201\"></span>emium res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ve of USD 372.3 million (31 December 2024: USD 415.7 million) repr<span class=\"__2 _201\"></span>esents ex<span class=\"__2 _201\"></span>cess of subscrip<span class=\"__2 _201\"></span>tion value of the shares o<span class=\"__2 _201\"></span>ver the nominal amount.<span class=\"__2 _21f\"> </span>T<span class=\"__2 _204\"></span>reasury shares<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>reasury shares are pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed as a deduction from equity repr<span class=\"__2 _201\"></span>esent the cost of the buy-back of the Company\u2019s own shar<span class=\"__2 _201\"></span>es under a share buy-back pr<span class=\"__2 _201\"></span>ogrammes.  The Boar<span class=\"__2 _201\"></span>d of the Company appr<span class=\"__2 _201\"></span>oved a share buy<span class=\"__2 _201\"></span>-back programme on 22 May 2024 wher<span class=\"__2 _201\"></span>eby the Company\u2019s shar<span class=\"__2 _201\"></span>es are to be bought on the open market up t<span class=\"__2 _201\"></span>o a maximum cost of NOK 100 million with the maximum number of shar<span class=\"__2 _201\"></span>es bought back limited t<span class=\"__2 _201\"></span>o 11.7 million shares.  The purpose o<span class=\"__2 _201\"></span>f the buy-back programme is t<span class=\"__2 _201\"></span>o reduce the number of common shares o<span class=\"__2 _201\"></span>f the Company outstanding and to pr<span class=\"__2 _201\"></span>ovide a return t<span class=\"__2 _201\"></span>o Company shar<span class=\"__2 _201\"></span>eholders.<span class=\"__2 _21f\"> </span>The company bought back 3,500,000 or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares of its o<span class=\"__2 _201\"></span>wn equit<span class=\"__2 _202\"></span>y during the period between 27 May 2024 and 21 May 2025, r<span class=\"__2 _201\"></span>epres<span class=\"__2 _201\"></span>enting 2.993 per cent of the total number of shar<span class=\"__2 _201\"></span>es outstanding. The shares w<span class=\"__2 _201\"></span>ere acquir<span class=\"__2 _201\"></span>ed from the mark<span class=\"__2 _201\"></span>et at an average price of NOK 28.4808 per shar<span class=\"__2 _201\"></span>e with a total cost of NOK 99,883,232, which includes NOK 20,442 of transaction f<span class=\"__2 _201\"></span>ees. The company used its r<span class=\"__2 _201\"></span>etained earnings to fund the shar<span class=\"__2 _201\"></span>e buyback and the bought back shares ar<span class=\"__2 _201\"></span>e held as treasury shares.  Thes<span class=\"__2 _201\"></span>e treasury shares w<span class=\"__2 _201\"></span>ere cancelled on 30 Ma<span class=\"__2 _201\"></span>y 2025 following Annual General Meeting on 21 Ma<span class=\"__2 _201\"></span>y 2025 and share c<span class=\"__2 _201\"></span>apital was reduced by the par v<span class=\"__2 _201\"></span>alue of the shares c<span class=\"__2 _201\"></span>ancelled, share pr<span class=\"__2 _201\"></span>emium was reduced by the ex<span class=\"__2 _201\"></span>cess of the original cost of the shar<span class=\"__2 _201\"></span>es over the par value with the r<span class=\"__2 _201\"></span>emaining differ<span class=\"__2 _201\"></span>ence with the amount paid for the shar<span class=\"__2 _201\"></span>e buy-back shown as a deduction against r<span class=\"__2 _201\"></span>etained earnings. The cancellation of tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares did no<span class=\"__2 _201\"></span>t have any eff<span class=\"__2 _201\"></span>ect on the company<span class=\"__2 _202\"></span>\u2019s equity or earnings per share during the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>, but reduced the company\u2019s equity by USD 4.3 million and increased its earnings per share b<span class=\"__2 _201\"></span>y 1% during 2024 when the shares wer<span class=\"__2 _201\"></span>e bought back.<span class=\"__2 _21f\"> </span>A new shar<span class=\"__2 _201\"></span>e buy-back programme was appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of the Company on 2 June 2025 that allows the Compan<span class=\"__2 _201\"></span>y to repur<span class=\"__2 _201\"></span>chase up to NOK 100 million o<span class=\"__2 _201\"></span>f its outstanding ordinary shares to be bought on the open market b<span class=\"__2 _201\"></span>y 30 June 2026 up to a maximum cost of NOK 100 million with the maximum number of shar<span class=\"__2 _201\"></span>es bought back limited to 11.7 million shar<span class=\"__2 _201\"></span>es.  The purpose of the buy-back pr<span class=\"__2 _201\"></span>ogramme is to r<span class=\"__2 _201\"></span>educe the number of common shares o<span class=\"__2 _201\"></span>f the Company outstanding and to pr<span class=\"__2 _201\"></span>ovide a return t<span class=\"__2 _201\"></span>o Company shar<span class=\"__2 _201\"></span>eholders.<span class=\"__2 _21f\"> </span>The company bought back 1,619,250 or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares of its o<span class=\"__2 _201\"></span>wn equit<span class=\"__2 _202\"></span>y during the period between 2 June 2025 and 31 December 2025, repr<span class=\"__2 _201\"></span>esenting 1.4275 per cent of the t<span class=\"__2 _201\"></span>otal number of shar<span class=\"__2 _201\"></span>es outstanding. The shar<span class=\"__2 _201\"></span>es were acquir<span class=\"__2 _201\"></span>ed from the mark<span class=\"__2 _201\"></span>et at an average price of NOK 22.8707 per shar<span class=\"__2 _201\"></span>e with a total cost o<span class=\"__2 _201\"></span>f NOK 37,107,373, which includes NOK 74,066 of transaction fees. The compan<span class=\"__2 _201\"></span>y used its retained earnings t<span class=\"__2 _201\"></span>o fund the share buyback and the bought back shar<span class=\"__2 _201\"></span>es are held as tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares and are pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed as a separate equity item deduction fr<span class=\"__2 _201\"></span>om equity<span class=\"__2 _201\"></span>. The share buyback r<span class=\"__2 _201\"></span>educed the company\u2019s equity by USD 3.5 million.<span class=\"__2 _21f\"> </span>Other res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves<span class=\"__2 _21f\"> </span>Other res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves of negative USD 43.4 million in 2025 and 2024 r<span class=\"__2 _201\"></span>epresent an it<span class=\"__2 _201\"></span>em arising on accounting for the hist<span class=\"__2 _201\"></span>orical merger with C<span class=\"__2 _201\"></span>ompany\u2019s subsidiar<span class=\"__2 _202\"></span>y Panor<span class=\"__2 _201\"></span>o Energy do Brasil Lt<span class=\"__2 _201\"></span>da.<span class=\"__2 _21f\"> </span>Additional paid-in capital<span class=\"__2 _21f\"> </span>Additional paid-in capital of USD 122.3 million (31 December 2024: USD 122.1 million) repr<span class=\"__2 _201\"></span>esent res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves creat<span class=\"__2 _201\"></span>ed under the continuity principle on demerger<span class=\"__2 _201\"></span>. Shar<span class=\"__2 _201\"></span>e<span class=\"__2 _202\"></span>-based payments cr<span class=\"__2 _201\"></span>edit is also recor<span class=\"__2 _201\"></span>ded under this res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ve and so is the cr<span class=\"__2 _201\"></span>edit from r<span class=\"__2 _201\"></span>eduction of share c<span class=\"__2 _201\"></span>apital by reducing the par v<span class=\"__2 _201\"></span>alue of shar<span class=\"__2 _201\"></span>es",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "T<span class=\"__2 _204\"></span>reasury shares<span class=\"__2 _21f\"> </span>T<span class=\"__2 _207\"></span>reasury shares are pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed as a deduction from equity repr<span class=\"__2 _201\"></span>esent the cost of the buy-back of the Company\u2019s own shar<span class=\"__2 _201\"></span>es under a share buy-back pr<span class=\"__2 _201\"></span>ogrammes.  The Boar<span class=\"__2 _201\"></span>d of the Company appr<span class=\"__2 _201\"></span>oved a share buy<span class=\"__2 _201\"></span>-back programme on 22 May 2024 wher<span class=\"__2 _201\"></span>eby the Company\u2019s shar<span class=\"__2 _201\"></span>es are to be bought on the open market up t<span class=\"__2 _201\"></span>o a maximum cost of NOK 100 million with the maximum number of shar<span class=\"__2 _201\"></span>es bought back limited t<span class=\"__2 _201\"></span>o 11.7 million shares.  The purpose o<span class=\"__2 _201\"></span>f the buy-back programme is t<span class=\"__2 _201\"></span>o reduce the number of common shares o<span class=\"__2 _201\"></span>f the Company outstanding and to pr<span class=\"__2 _201\"></span>ovide a return t<span class=\"__2 _201\"></span>o Company shar<span class=\"__2 _201\"></span>eholders.<span class=\"__2 _21f\"> </span>The company bought back 3,500,000 or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares of its o<span class=\"__2 _201\"></span>wn equit<span class=\"__2 _202\"></span>y during the period between 27 May 2024 and 21 May 2025, r<span class=\"__2 _201\"></span>epres<span class=\"__2 _201\"></span>enting 2.993 per cent of the total number of shar<span class=\"__2 _201\"></span>es outstanding. The shares w<span class=\"__2 _201\"></span>ere acquir<span class=\"__2 _201\"></span>ed from the mark<span class=\"__2 _201\"></span>et at an average price of NOK 28.4808 per shar<span class=\"__2 _201\"></span>e with a total cost of NOK 99,883,232, which includes NOK 20,442 of transaction f<span class=\"__2 _201\"></span>ees. The company used its r<span class=\"__2 _201\"></span>etained earnings to fund the shar<span class=\"__2 _201\"></span>e buyback and the bought back shares ar<span class=\"__2 _201\"></span>e held as treasury shares.  Thes<span class=\"__2 _201\"></span>e treasury shares w<span class=\"__2 _201\"></span>ere cancelled on 30 Ma<span class=\"__2 _201\"></span>y 2025 following Annual General Meeting on 21 Ma<span class=\"__2 _201\"></span>y 2025 and share c<span class=\"__2 _201\"></span>apital was reduced by the par v<span class=\"__2 _201\"></span>alue of the shares c<span class=\"__2 _201\"></span>ancelled, share pr<span class=\"__2 _201\"></span>emium was reduced by the ex<span class=\"__2 _201\"></span>cess of the original cost of the shar<span class=\"__2 _201\"></span>es over the par value with the r<span class=\"__2 _201\"></span>emaining differ<span class=\"__2 _201\"></span>ence with the amount paid for the shar<span class=\"__2 _201\"></span>e buy-back shown as a deduction against r<span class=\"__2 _201\"></span>etained earnings. The cancellation of tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares did no<span class=\"__2 _201\"></span>t have any eff<span class=\"__2 _201\"></span>ect on the company<span class=\"__2 _202\"></span>\u2019s equity or earnings per share during the y<span class=\"__2 _201\"></span>ear<span class=\"__2 _201\"></span>, but reduced the company\u2019s equity by USD 4.3 million and increased its earnings per share b<span class=\"__2 _201\"></span>y 1% during 2024 when the shares wer<span class=\"__2 _201\"></span>e bought back.<span class=\"__2 _21f\"> </span>A new shar<span class=\"__2 _201\"></span>e buy-back programme was appr<span class=\"__2 _201\"></span>oved by the Boar<span class=\"__2 _201\"></span>d of the Company on 2 June 2025 that allows the Compan<span class=\"__2 _201\"></span>y to repur<span class=\"__2 _201\"></span>chase up to NOK 100 million o<span class=\"__2 _201\"></span>f its outstanding ordinary shares to be bought on the open market b<span class=\"__2 _201\"></span>y 30 June 2026 up to a maximum cost of NOK 100 million with the maximum number of shar<span class=\"__2 _201\"></span>es bought back limited to 11.7 million shar<span class=\"__2 _201\"></span>es.  The purpose of the buy-back pr<span class=\"__2 _201\"></span>ogramme is to r<span class=\"__2 _201\"></span>educe the number of common shares o<span class=\"__2 _201\"></span>f the Company outstanding and to pr<span class=\"__2 _201\"></span>ovide a return t<span class=\"__2 _201\"></span>o Company shar<span class=\"__2 _201\"></span>eholders.<span class=\"__2 _21f\"> </span>The company bought back 1,619,250 or<span class=\"__2 _201\"></span>dinar<span class=\"__2 _202\"></span>y shares of its o<span class=\"__2 _201\"></span>wn equit<span class=\"__2 _202\"></span>y during the period between 2 June 2025 and 31 December 2025, repr<span class=\"__2 _201\"></span>esenting 1.4275 per cent of the t<span class=\"__2 _201\"></span>otal number of shar<span class=\"__2 _201\"></span>es outstanding. The shar<span class=\"__2 _201\"></span>es were acquir<span class=\"__2 _201\"></span>ed from the mark<span class=\"__2 _201\"></span>et at an average price of NOK 22.8707 per shar<span class=\"__2 _201\"></span>e with a total cost o<span class=\"__2 _201\"></span>f NOK 37,107,373, which includes NOK 74,066 of transaction fees. The compan<span class=\"__2 _201\"></span>y used its retained earnings t<span class=\"__2 _201\"></span>o fund the share buyback and the bought back shar<span class=\"__2 _201\"></span>es are held as tr<span class=\"__2 _201\"></span>easur<span class=\"__2 _202\"></span>y shares and are pr<span class=\"__2 _201\"></span>esent<span class=\"__2 _201\"></span>ed as a separate equity item deduction fr<span class=\"__2 _201\"></span>om equity<span class=\"__2 _201\"></span>. The share buyback r<span class=\"__2 _201\"></span>educed the company\u2019s equity by USD 3.5 million",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "Note 16: <span class=\"ff1_2\">A<span class=\"__2 _201\"></span>ccounts pay<span class=\"__2 _201\"></span>able, ac<span class=\"__2 _201\"></span>cruals and other liabilities<span class=\"__2 _21f\"> </span></span><table class=\"s w1b4 h68\" id=\"_ca644d4f-16b3-46b3-98a9-79533eebac65\"><tr><td class=\"c_1 n x13a ye85 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50f ye86 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x510 ye86 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye87 w1b5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x511 ye87 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x512 ye87 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye88 w78 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x513 ye88 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,947<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x514 ye88 w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,083<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye89 w1b6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Oil re<span class=\"__2 _201\"></span>venue advances<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x515 ye89 w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x516 ye89 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye82 w1b7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x517 ye82 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x518 ye82 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,939<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x519 ycf3 w1b8 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">103,887<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d7 ycf3 w1a5 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">59,605<span class=\"__2 _21f\"> </span></div></td></tr></table>Other non-current liabilities at 31 December 2025 include USD 1.2 million contingent consideration (31 December 2024: USD 1.1 million) in connection with the acquisition of 100% of the shar<span class=\"__2 _201\"></span>es of Panor<span class=\"__2 _201\"></span>o Equat<span class=\"__2 _201\"></span>orial Guinea Limited from T<span class=\"__2 _207\"></span>ullow Overs<span class=\"__2 _201\"></span>eas Holdings B.<span class=\"__2 _204\"></span>V<span class=\"__2 _204\"></span>. (the \u201cEG T<span class=\"__2 _204\"></span>ransaction\u201d) in 2021, USD 4.2 million retir<span class=\"__2 _201\"></span>ement obligation pro<span class=\"__2 _201\"></span>vision (31 December 2024: USD 3.5 million), U<span class=\"__2 _202\"></span>SD 1.1 million non-current portion of finance lease liability related t<span class=\"__2 _201\"></span>o the London office (31 December 2024 USD Nil) and USD 18.7 million carried at amortised cost r<span class=\"__2 _201\"></span>elated to a sale and leaseback agr<span class=\"__2 _201\"></span>eement for the Dussafu MaBoMo production f<span class=\"__2 _201\"></span>acilit<span class=\"__2 _202\"></span>y (31 December 2024: USD 21.3 million).<span class=\"__2 _21f\"> </span>During 2024, BW Ener<span class=\"__2 _201\"></span>gy<span class=\"__2 _201\"></span>, the operator o<span class=\"__2 _201\"></span>f the Dussafu Marin Permit, follo<span class=\"__2 _201\"></span>wing regulatory appro<span class=\"__2 _201\"></span>vals, ex<span class=\"__2 _201\"></span>ecuted a sale and lease back agr<span class=\"__2 _201\"></span>eement with Minsheng Financial Leasing C<span class=\"__2 _201\"></span>o (\u201cMSFL\u201d) for the BW MaBoMo production f<span class=\"__2 _201\"></span>acilit<span class=\"__2 _202\"></span>y under a ten-y<span class=\"__2 _201\"></span>ear lease term with an option t<span class=\"__2 _201\"></span>o repur<span class=\"__2 _201\"></span>chase the unit from the end of year s<span class=\"__2 _201\"></span>even. Gross sales pr<span class=\"__2 _201\"></span>oceeds of USD 150 million was realis<span class=\"__2 _201\"></span>ed to the joint ventur<span class=\"__2 _201\"></span>e and Panor<span class=\"__2 _201\"></span>o receiv<span class=\"__2 _201\"></span>ed net sales proceeds of USD 25.9 million. The transf<span class=\"__2 _201\"></span>er of an asset does not satisfy the requir<span class=\"__2 _201\"></span>ements of IFRS 15 to be account<span class=\"__2 _201\"></span>ed for as a sale of the ass<span class=\"__2 _201\"></span>et and continues to recognis<span class=\"__2 _201\"></span>e the transf<span class=\"__2 _201\"></span>erred asset and a financial liability equal to the amortised transf<span class=\"__2 _201\"></span>er proceeds of USD 25.9 million as a financial liability under IFRS 9.  Under the PSC<span class=\"__2 _201\"></span>, the proceeds have been consider<span class=\"__2 _201\"></span>ed as an accelerated cost reco<span class=\"__2 _201\"></span>ver<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Note 16: <span class=\"ff1_2\">A<span class=\"__2 _201\"></span>ccounts pay<span class=\"__2 _201\"></span>able, ac<span class=\"__2 _201\"></span>cruals and other liabilities<span class=\"__2 _21f\"> </span></span><table class=\"s w1b4 h68\" id=\"_ca644d4f-16b3-46b3-98a9-79533eebac65\"><tr><td class=\"c_1 n x13a ye85 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x50f ye86 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x510 ye86 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye87 w1b5 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x511 ye87 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x512 ye87 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye88 w78 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x513 ye88 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16,947<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x514 ye88 w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,083<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye89 w1b6 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Oil re<span class=\"__2 _201\"></span>venue advances<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x515 ye89 w52 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x516 ye89 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ye82 w1b7 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Other non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x517 ye82 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x518 ye82 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,939<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w142 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">At 31 Dec<span class=\"__2 _201\"></span>ember<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x519 ycf3 w1b8 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">103,887<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x3d7 ycf3 w1a5 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">59,605<span class=\"__2 _21f\"> </span></div></td></tr></table>Other non-current liabilities at 31 December 2025 include USD 1.2 million contingent consideration (31 December 2024: USD 1.1 million) in connection with the acquisition of 100% of the shar<span class=\"__2 _201\"></span>es of Panor<span class=\"__2 _201\"></span>o Equat<span class=\"__2 _201\"></span>orial Guinea Limited from T<span class=\"__2 _207\"></span>ullow Overs<span class=\"__2 _201\"></span>eas Holdings B.<span class=\"__2 _204\"></span>V<span class=\"__2 _204\"></span>. (the \u201cEG T<span class=\"__2 _204\"></span>ransaction\u201d) in 2021, USD 4.2 million retir<span class=\"__2 _201\"></span>ement obligation pro<span class=\"__2 _201\"></span>vision (31 December 2024: USD 3.5 million), U<span class=\"__2 _202\"></span>SD 1.1 million non-current portion of finance lease liability related t<span class=\"__2 _201\"></span>o the London office (31 December 2024 USD Nil) and USD 18.7 million carried at amortised cost r<span class=\"__2 _201\"></span>elated to a sale and leaseback agr<span class=\"__2 _201\"></span>eement for the Dussafu MaBoMo production f<span class=\"__2 _201\"></span>acilit<span class=\"__2 _202\"></span>y (31 December 2024: USD 21.3 million).<span class=\"__2 _21f\"> </span>During 2024, BW Ener<span class=\"__2 _201\"></span>gy<span class=\"__2 _201\"></span>, the operator o<span class=\"__2 _201\"></span>f the Dussafu Marin Permit, follo<span class=\"__2 _201\"></span>wing regulatory appro<span class=\"__2 _201\"></span>vals, ex<span class=\"__2 _201\"></span>ecuted a sale and lease back agr<span class=\"__2 _201\"></span>eement with Minsheng Financial Leasing C<span class=\"__2 _201\"></span>o (\u201cMSFL\u201d) for the BW MaBoMo production f<span class=\"__2 _201\"></span>acilit<span class=\"__2 _202\"></span>y under a ten-y<span class=\"__2 _201\"></span>ear lease term with an option t<span class=\"__2 _201\"></span>o repur<span class=\"__2 _201\"></span>chase the unit from the end of year s<span class=\"__2 _201\"></span>even. Gross sales pr<span class=\"__2 _201\"></span>oceeds of USD 150 million was realis<span class=\"__2 _201\"></span>ed to the joint ventur<span class=\"__2 _201\"></span>e and Panor<span class=\"__2 _201\"></span>o receiv<span class=\"__2 _201\"></span>ed net sales proceeds of USD 25.9 million. The transf<span class=\"__2 _201\"></span>er of an asset does not satisfy the requir<span class=\"__2 _201\"></span>ements of IFRS 15 to be account<span class=\"__2 _201\"></span>ed for as a sale of the ass<span class=\"__2 _201\"></span>et and continues to recognis<span class=\"__2 _201\"></span>e the transf<span class=\"__2 _201\"></span>erred asset and a financial liability equal to the amortised transf<span class=\"__2 _201\"></span>er proceeds of USD 25.9 million as a financial liability under IFRS 9.  Under the PSC<span class=\"__2 _201\"></span>, the proceeds have been consider<span class=\"__2 _201\"></span>ed as an accelerated cost reco<span class=\"__2 _201\"></span>ver<span class=\"__2 _202\"></span>y<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "Note 18: <span class=\"ff1_2\">F<span class=\"__2 _201\"></span>inancial instruments </span>Fair v<span class=\"__2 _201\"></span>alues of financial assets and liabilities The Group consider<span class=\"__2 _201\"></span>s the carr<span class=\"__2 _202\"></span>ying value of all its financial ass<span class=\"__2 _201\"></span>ets and liabilities to be materially the same as their fair value<span class=\"__2 _201\"></span>. The Group has no mat<span class=\"__2 _201\"></span>erial financial assets that ar<span class=\"__2 _201\"></span>e past due. No material financial assets ar<span class=\"__2 _201\"></span>e impaired at the balance sheet dat<span class=\"__2 _201\"></span>e. All financial assets and liabilities with the e<span class=\"__2 _201\"></span>xception o<span class=\"__2 _201\"></span>f derivatives ar<span class=\"__2 _201\"></span>e measured at amortised cost.<span class=\"__2 _21f\"> </span>Fair v<span class=\"__2 _201\"></span>alue of derivative instruments All derivatives ar<span class=\"__2 _201\"></span>e recognis<span class=\"__2 _201\"></span>ed at fair value on the balance sheet with valuation changes r<span class=\"__2 _201\"></span>ecognised immediately in the income stat<span class=\"__2 _201\"></span>ement<span class=\"__2 _202\"></span>, unless the derivatives ha<span class=\"__2 _201\"></span>ve been designated as a cash flo<span class=\"__2 _201\"></span>w hedge. Fair value is the amount f<span class=\"__2 _201\"></span>or which the asset or liability could be ex<span class=\"__2 _201\"></span>changed in an arm\u2019s length transaction at the rele<span class=\"__2 _201\"></span>vant date<span class=\"__2 _201\"></span>. Where av<span class=\"__2 _201\"></span>ailable, fair v<span class=\"__2 _201\"></span>alues are determined using quo<span class=\"__2 _201\"></span>ted prices in active mark<span class=\"__2 _201\"></span>ets. T<span class=\"__2 _204\"></span>o the extent that mark<span class=\"__2 _201\"></span>et prices are not a<span class=\"__2 _201\"></span>vailable, f<span class=\"__2 _201\"></span>air values are estimat<span class=\"__2 _201\"></span>ed by ref<span class=\"__2 _201\"></span>erence t<span class=\"__2 _201\"></span>o market<span class=\"__2 _201\"></span>-based transactions or using standar<span class=\"__2 _201\"></span>d valuation techniques f<span class=\"__2 _201\"></span>or the applicable instruments and commodities involved. The Group str<span class=\"__2 _201\"></span>ategically hedges a portion of its 2P oil res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves to pr<span class=\"__2 _201\"></span>otect against a f<span class=\"__2 _201\"></span>all in oil prices and pro<span class=\"__2 _201\"></span>tect its ability to service its debt obligations and to fund operations including planned c<span class=\"__2 _201\"></span>apital expenditur<span class=\"__2 _201\"></span>e. The hedge instruments us<span class=\"__2 _201\"></span>ed include \u201czero cost collars\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed t<span class=\"__2 _201\"></span>o receiv<span class=\"__2 _201\"></span>e no less than the buy/<span class=\"__2 _201\"></span>put price, but no mor<span class=\"__2 _201\"></span>e than the sell/<span class=\"__2 _201\"></span>c<span class=\"__2 _201\"></span>all price for the hedged number of bbls) and \u201ccommodity swap\u201d (wher<span class=\"__2 _201\"></span>e Panor<span class=\"__2 _201\"></span>o is guaranteed the contract price<span class=\"__2 _201\"></span>) contracts to pr<span class=\"__2 _201\"></span>otect the downside in \u2018D<span class=\"__2 _201\"></span>ated Brent\u2019 oil price<span class=\"__2 _201\"></span>. These hedge contracts ar<span class=\"__2 _201\"></span>e initially recognis<span class=\"__2 _201\"></span>ed at Nil fair value and then r<span class=\"__2 _201\"></span>evalued at each balance sheet date<span class=\"__2 _201\"></span>, with changes in fair value r<span class=\"__2 _201\"></span>ecognised as finance income or expens<span class=\"__2 _201\"></span>e in the Statement of Compr<span class=\"__2 _201\"></span>ehensive Income. The hedging pr<span class=\"__2 _201\"></span>ogramme continues to be clos<span class=\"__2 _201\"></span>ely monitored and adjust<span class=\"__2 _201\"></span>ed according t<span class=\"__2 _201\"></span>o the Group\u2019s risk management policies and c<span class=\"__2 _201\"></span>ashflow requir<span class=\"__2 _201\"></span>ements. The Group continues to monit<span class=\"__2 _201\"></span>or and optimise its hedging pr<span class=\"__2 _201\"></span>ogramme on an on-going basis. There wer<span class=\"__2 _201\"></span>e no outstanding commodity hedge contracts as at the respective balance sheet dat<span class=\"__2 _201\"></span>es pres<span class=\"__2 _201\"></span>ented. The fair values o<span class=\"__2 _201\"></span>f the commodit<span class=\"__2 _202\"></span>y price contracts ar<span class=\"__2 _201\"></span>e provided by the count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ty with whom the trades have been ent<span class=\"__2 _201\"></span>ered into<span class=\"__2 _201\"></span>. These consist of put and call op<span class=\"__2 _201\"></span>tions to sell/buy crude oil. The options ar<span class=\"__2 _201\"></span>e valued using a Black<span class=\"__2 _201\"></span>-Scholes bas<span class=\"__2 _201\"></span>ed methodology<span class=\"__2 _201\"></span>. The inputs to these v<span class=\"__2 _201\"></span>aluations include the price of oil, its volatility<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing provides an analysis of the Gr<span class=\"__2 _201\"></span>oup\u2019s financial instruments measur<span class=\"__2 _201\"></span>ed at fair value<span class=\"__2 _201\"></span>, grouped into Le<span class=\"__2 _201\"></span>vels 1 to 3 based on the degr<span class=\"__2 _201\"></span>ee to which the fair v<span class=\"__2 _201\"></span>alue is observable: \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 1: <span class=\"ff2_2\">fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om quoted prices (unadjust<span class=\"__2 _201\"></span>ed) in active markets </span></span>for identic<span class=\"__2 _201\"></span>al assets or liabilities, \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 2:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om inputs other than quoted prices included </span></span>within Level 1 which ar<span class=\"__2 _201\"></span>e observable for the ass<span class=\"__2 _201\"></span>et or liabilit<span class=\"__2 _202\"></span>y<span class=\"__2 _201\"></span>, either dir<span class=\"__2 _201\"></span>ectly or indirectly; and \u2022 <span class=\"__2 _c_2\"> </span><span class=\"ff3_2\">Le<span class=\"__2 _201\"></span>vel 3:<span class=\"ff2_2\"> fair v<span class=\"__2 _201\"></span>alue measurements ar<span class=\"__2 _201\"></span>e those derived fr<span class=\"__2 _201\"></span>om valuation techniques which include inputs f<span class=\"__2 _201\"></span>or </span></span>the asset or liability that are no<span class=\"__2 _201\"></span>t based on observable market data. All the Group<span class=\"__2 _201\"></span>\u2019s derivatives ar<span class=\"__2 _201\"></span>e Level 2 (2024: Lev<span class=\"__2 _201\"></span>el 2). There wer<span class=\"__2 _201\"></span>e no transfer<span class=\"__2 _201\"></span>s bet<span class=\"__2 _202\"></span>ween fair v<span class=\"__2 _201\"></span>alue levels during the year<span class=\"__2 _204\"></span>. For financial instruments which are r<span class=\"__2 _201\"></span>ecognised on a r<span class=\"__2 _201\"></span>ecurring basis, the Group determines whether transf<span class=\"__2 _201\"></span>ers have occurr<span class=\"__2 _201\"></span>ed between levels by r<span class=\"__2 _201\"></span>e-assessing categorisation (bas<span class=\"__2 _201\"></span>ed on the lowest<span class=\"__2 _201\"></span>-lev<span class=\"__2 _201\"></span>el input which is significant to the fair v<span class=\"__2 _201\"></span>alue measurement as a whole) at the end of each reporting period<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Note 19: <span class=\"ff1_2\">F<span class=\"__2 _201\"></span>inancial risk management<span class=\"__2 _21f\"> </span></span>Financial risk management objectiv<span class=\"__2 _201\"></span>es<span class=\"__2 _21f\"> </span>The Group<span class=\"__2 _201\"></span>\u2019s principal financial liabilities comprise of loans and borr<span class=\"__2 _201\"></span>owings and trade and other financial liabilities. The main purpose of thes<span class=\"__2 _201\"></span>e financial instruments is to finance the Group<span class=\"__2 _201\"></span>\u2019s operations, including the Group<span class=\"__2 _201\"></span>\u2019s capital expenditur<span class=\"__2 _201\"></span>e programme<span class=\"__2 _201\"></span>. The Group has v<span class=\"__2 _201\"></span>arious financial assets such as accounts receiv<span class=\"__2 _201\"></span>able and cash.<span class=\"__2 _21f\"> </span>The Group manages its e<span class=\"__2 _201\"></span>xposure t<span class=\"__2 _201\"></span>o key financial risks in accor<span class=\"__2 _201\"></span>dance with its financial risk management policy<span class=\"__2 _204\"></span>. The objective of the policy is to support the Gr<span class=\"__2 _201\"></span>oup\u2019s financial targets while pr<span class=\"__2 _201\"></span>otecting futur<span class=\"__2 _201\"></span>e financial security<span class=\"__2 _201\"></span>. The Gr<span class=\"__2 _201\"></span>oup is exposed t<span class=\"__2 _201\"></span>o the following risk<span class=\"__2 _201\"></span>s: \u2022 <span class=\"__2 _c_2\"> </span>Market risk, including commodity price, f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>ency ex<span class=\"__2 _201\"></span>change and inter<span class=\"__2 _201\"></span>est rate risks \u2022 <span class=\"__2 _c_2\"> </span>Credit risk<span class=\"__2 _21f\"> </span>\u2022 <span class=\"__2 _c_2\"> </span>Liquidity risk Management re<span class=\"__2 _201\"></span>views and agrees policies f<span class=\"__2 _201\"></span>or managing each of these risks which ar<span class=\"__2 _201\"></span>e summarised below<span class=\"__2 _201\"></span>. The Group<span class=\"__2 _201\"></span>\u2019s policy is that all transactions involving deriv<span class=\"__2 _201\"></span>atives must be directly r<span class=\"__2 _201\"></span>elated to the underlying business of the Gr<span class=\"__2 _201\"></span>oup and does not use derivative financial instruments f<span class=\"__2 _201\"></span>or speculative purposes.<span class=\"__2 _21f\"> </span>Mark<span class=\"__2 _201\"></span>et risk<span class=\"__2 _21f\"> </span>Market risk is the risk or uncertainty arising from possible mark<span class=\"__2 _201\"></span>et price movements or pre<span class=\"__2 _201\"></span>vailing market conditions and their impact on the future performance o<span class=\"__2 _201\"></span>f a business or the abilit<span class=\"__2 _202\"></span>y to complete deals enter<span class=\"__2 _201\"></span>ed into. The primary commodity price risks that the Group is e<span class=\"__2 _201\"></span>xposed to include oil prices that could advers<span class=\"__2 _201\"></span>ely affect the value of the gr<span class=\"__2 _201\"></span>oup\u2019s financial assets, liabilities or e<span class=\"__2 _201\"></span>xpected future c<span class=\"__2 _201\"></span>ash flows. In accordance with the Gr<span class=\"__2 _201\"></span>oup\u2019s financial risk management framew<span class=\"__2 _201\"></span>ork, the Group enters int<span class=\"__2 _201\"></span>o various transactions using derivativ<span class=\"__2 _201\"></span>es for risk management purposes. The major components of mark<span class=\"__2 _201\"></span>et risk are commodity price risk<span class=\"__2 _202\"></span>, for<span class=\"__2 _201\"></span>eign currenc<span class=\"__2 _201\"></span>y exchange risk and int<span class=\"__2 _201\"></span>erest rat<span class=\"__2 _201\"></span>e risk, each of which is discussed below<span class=\"__2 _21f\"> </span>Inter<span class=\"__2 _201\"></span>est rate risk<span class=\"__2 _21f\"> </span>The Group<span class=\"__2 _201\"></span>\u2019s exposure t<span class=\"__2 _201\"></span>o the risk of changes in market int<span class=\"__2 _201\"></span>erest rat<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>es primarily to the Group<span class=\"__2 _201\"></span>\u2019s loans and borro<span class=\"__2 _201\"></span>wings and cash balances.<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing table demonstrates the sensitivity of finance r<span class=\"__2 _201\"></span>evenue and finance costs to a r<span class=\"__2 _201\"></span>easonably possible change in inter<span class=\"__2 _201\"></span>est rates, with all other v<span class=\"__2 _201\"></span>ariables held constant, of the Group\u2019s pr<span class=\"__2 _201\"></span>ofit befor<span class=\"__2 _201\"></span>e tax through the impact on fix<span class=\"__2 _201\"></span>ed rat<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t-t<span class=\"__2 _201\"></span>erm deposits and applicable floating rat<span class=\"__2 _201\"></span>e bank loans.<span class=\"__2 _21f\"> </span><table class=\"s w1df h76\" id=\"_7017e312-1dcf-4fa5-ae09-6ffd38058079\"><tr><td class=\"c_1 n x13a yee1 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x616 yee2 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x617 yee2 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x618 yee3 w20b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">+100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x619 yee3 w20c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">-100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61a yee3 w20d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">+100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61b yee3 w20e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">-100bps<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yea0 w20f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings (Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61c yea0 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,500)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61d yea0 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,500<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x61e yea0 w28 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,500)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61f yea0 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,500<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yee4 w210 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash equivalents<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x620 yee4 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">136<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x621 yee4 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(136)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x622 yee4 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x623 yee4 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x624 ycf3 w211 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(1,364)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x625 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,364<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x626 ycf3 w211 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(1,484)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x627 ycf3 w212 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,484<span class=\"__2 _21f\"> </span></div></td></tr></table>Credit risk<span class=\"__2 _21f\"> </span>The Group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk that arises fr<span class=\"__2 _201\"></span>om cash and cash equivalents, deriv<span class=\"__2 _201\"></span>ative financial instruments and deposits with banks and financial institutions, as well as cr<span class=\"__2 _201\"></span>edit exposur<span class=\"__2 _201\"></span>es to customer<span class=\"__2 _201\"></span>s, including outstanding receiv<span class=\"__2 _201\"></span>ables and committed transactions. For banks and financial institutions, only independently r<span class=\"__2 _201\"></span>ated parties with a minimum rating of \u201c<span class=\"__2 _201\"></span>A<span class=\"__2 _204\"></span>\u201d are accepted. An<span class=\"__2 _201\"></span>y change of financial institutions (ex<span class=\"__2 _201\"></span>cept minor issues) ar<span class=\"__2 _201\"></span>e approv<span class=\"__2 _201\"></span>ed by the Group CFO<span class=\"__2 _204\"></span>. The Company may engage with count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ties of a low<span class=\"__2 _201\"></span>er rating, for commer<span class=\"__2 _201\"></span>cial reas<span class=\"__2 _201\"></span>on, or by taking lower exposur<span class=\"__2 _201\"></span>es in such counterparties to mitigate the risk<span class=\"__2 _201\"></span>s following necessary approv<span class=\"__2 _201\"></span>als.<span class=\"__2 _21f\"> </span>If the Group<span class=\"__2 _201\"></span>\u2019s customers ar<span class=\"__2 _201\"></span>e independently rated, these r<span class=\"__2 _201\"></span>atings are used. Otherwise<span class=\"__2 _201\"></span>, if there is no independent rating, risk contr<span class=\"__2 _201\"></span>ol in the operating units assesses the cr<span class=\"__2 _201\"></span>edit quality of the customer<span class=\"__2 _201\"></span>, taking into account its financial position, past e<span class=\"__2 _201\"></span>xperience and other factor<span class=\"__2 _201\"></span>s. The utilisation of credit limits is regularly monit<span class=\"__2 _201\"></span>ored and k<span class=\"__2 _201\"></span>ept within appro<span class=\"__2 _201\"></span>ved budgets<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Liquidity risk<span class=\"__2 _21f\"> </span>Liquidity risk is the risk that the Group will not be able t<span class=\"__2 _201\"></span>o meet its obligations as they fall due<span class=\"__2 _201\"></span>. Prudent liquidity risk management includes maintaining sufficient cash and marketable s<span class=\"__2 _201\"></span>ecurities, the availability of funding fr<span class=\"__2 _201\"></span>om an adequate amount of committed cr<span class=\"__2 _201\"></span>edit facilities and the ability to close out mark<span class=\"__2 _201\"></span>et positions.<span class=\"__2 _21f\"> </span>The table below summarises the maturity pr<span class=\"__2 _201\"></span>ofile of the Group<span class=\"__2 _201\"></span>\u2019s financial liabilities at 31 December based on contractual undiscount<span class=\"__2 _201\"></span>ed payments.<span class=\"__2 _21f\"> </span><table class=\"s w213 h77\" id=\"_fc07cdbc-4856-4a86-8797-89de59f3c6bd\"><tr><td class=\"t_2 m0_2 x150 h2_2 yee5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x628 h2_2 yee6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Less than 1 </td><td class=\"t_2 m0_2 x629 h2_2 yee6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Between 2 </td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yee7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62a yee8 w214 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">On demand<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x62b h2_2 yee9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">year<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x29e yee8 w215 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62c yee8 w216 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Over 5 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62d yee8 w11b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeea ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings </td><td class=\"c_1 n x62e yeeb w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x62f yeeb w15 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x630 yeeb w6b h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x631 yeeb w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x632 yeec w19f h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeed ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 x13a yd89 w217 h78\"><div class=\"t_2 m0_2 x118 h2_2 yeee ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62e yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x62f yeef w15 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x633 yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x634 yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x635 yef0 w1a8 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w218 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x636 yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x637 yd8a w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x638 yd8a w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,341<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x639 yd8a w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,866<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc yef1 w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,207<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w21a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Corporation tax liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63a yd8b w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63b yd8b w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,568<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63c yd8b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x197 yd8b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5e7 yef2 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,568<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63d ycf3 w1f9 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63e yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">67,155<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63f yd8c w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">137,341<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x640 yd8c w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">12,866<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x641 yd8c w21b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">217,362<span class=\"__2 gs37\"> </span></div></td></tr></table><table class=\"s w213 h77\" id=\"_e48d17b9-3032-4a5b-a9ce-fa5bd564b43c\"><tr><td class=\"t_2 m0_2 x150 h2_2 yef3 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x628 h2_2 yef4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Less than 1 </td><td class=\"t_2 m0_2 x629 h2_2 yef4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Between 2 </td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yef5 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62a yef6 w214 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">On demand<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x62b h2_2 yef7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">year<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x29e yef6 w215 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62c yef6 w216 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Over 5 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62d yef6 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yef8 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings </td><td class=\"c_1 n x62e yeeb w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x642 yeeb w5f h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x643 yeeb w6b h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x644 yeeb w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x645 yef9 w19f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yefa ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 x13a yd3e w217 h43\"><div class=\"t_2 m0_2 x118 h2_2 yd7e ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62e yeef w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x646 yeef w15 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x647 yeef w93 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x648 yeef w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x649 yefb w219 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w218 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x636 yd3f w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x637 yd3f w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x638 yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x639 yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,732<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc yefc w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,939<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w21a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Corporation tax liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63a yd40 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64a yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,537<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64b yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64c yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64d yefd w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,537<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63d ycf3 w1f9 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63e yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">53,974<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63f yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">161,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64e yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">14,732<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64f yd41 w21b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">229,913<span class=\"__2 gs37\"> </span></div></td></tr></table>Management considers that the Gr<span class=\"__2 _201\"></span>oup has adequate current ass<span class=\"__2 _201\"></span>ets and for<span class=\"__2 _201\"></span>ecast cash fr<span class=\"__2 _201\"></span>om operations to manage liquidity risks arising fr<span class=\"__2 _201\"></span>om current and non-current liabilities.<span class=\"__2 _21f\"> </span>As of 31 December 2025, the Gr<span class=\"__2 _201\"></span>oup\u2019s total debt was USD 147.3 million and oil r<span class=\"__2 _201\"></span>evenue advances was USD 25 million. The Group clos<span class=\"__2 _201\"></span>ed the year with a cash position of USD 77 million. Although the Company is w<span class=\"__2 _201\"></span>ell funded to undertake upcoming work pr<span class=\"__2 _201\"></span>ogrammes, there is a risk that additional funding may be r<span class=\"__2 _201\"></span>equired to conclude such activities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>Capital Management<span class=\"__2 _21f\"> </span>The Group manages its c<span class=\"__2 _201\"></span>apital structure t<span class=\"__2 _201\"></span>o ensure that it r<span class=\"__2 _201\"></span>emains sufficiently funded to support its business strategy and maximis<span class=\"__2 _201\"></span>e shareholder value and the permitt<span class=\"__2 _201\"></span>ed shareholder distribution c<span class=\"__2 _201\"></span>apacit<span class=\"__2 _202\"></span>y is 50 per cent of fr<span class=\"__2 _201\"></span>ee cash flow to equity<span class=\"__2 _204\"></span>. The Board will assess distributions o<span class=\"__2 _201\"></span>ver the course of 2026 on a quarterly basis with due consideration for the C<span class=\"__2 _201\"></span>ompany\u2019s capital allocation options due to the announced acquisition of the additional inter<span class=\"__2 _201\"></span>est in Block G, as well taking into account v<span class=\"__2 _201\"></span>arious factors, including realis<span class=\"__2 _201\"></span>ed oil prices, operational per<span class=\"__2 _202\"></span>formances, curr<span class=\"__2 _201\"></span>ent and anticipated cash needs in a r<span class=\"__2 _201\"></span>ange of market s<span class=\"__2 _201\"></span>cenarios.<span class=\"__2 _21f\"> </span>The Group<span class=\"__2 _201\"></span>\u2019s funding requir<span class=\"__2 _201\"></span>ements are met thr<span class=\"__2 _201\"></span>ough a combination of debt and equity and adjustments are made in light o<span class=\"__2 _201\"></span>f changes in economic conditions. The Group\u2019s strat<span class=\"__2 _201\"></span>egy is to maintain ratios in line with covenants ass<span class=\"__2 _201\"></span>ociated with its Secur<span class=\"__2 _201\"></span>ed loans. The Group includes inter<span class=\"__2 _201\"></span>est bearing loans less cash, cash equivalents and r<span class=\"__2 _201\"></span>estricted c<span class=\"__2 _201\"></span>ash in net debt. Capital includes share capital, shar<span class=\"__2 _201\"></span>e premium, other res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves and accumulated pr<span class=\"__2 _201\"></span>ofits/losses.<span class=\"__2 _21f\"> </span>The Group is continuously e<span class=\"__2 _201\"></span>valuating the capital structur<span class=\"__2 _201\"></span>e with the aim of having an optimal mix of equity and debt capital t<span class=\"__2 _201\"></span>o reduce the Gr<span class=\"__2 _201\"></span>oup\u2019s cost of capital and looking at av<span class=\"__2 _201\"></span>enues to procur<span class=\"__2 _201\"></span>e that in the forthcoming year<span class=\"__2 _21f\"> </span><span class=\"__2 _201\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Mark<span class=\"__2 _201\"></span>et risk<span class=\"__2 _21f\"> </span>Market risk is the risk or uncertainty arising from possible mark<span class=\"__2 _201\"></span>et price movements or pre<span class=\"__2 _201\"></span>vailing market conditions and their impact on the future performance o<span class=\"__2 _201\"></span>f a business or the abilit<span class=\"__2 _202\"></span>y to complete deals enter<span class=\"__2 _201\"></span>ed into. The primary commodity price risks that the Group is e<span class=\"__2 _201\"></span>xposed to include oil prices that could advers<span class=\"__2 _201\"></span>ely affect the value of the gr<span class=\"__2 _201\"></span>oup\u2019s financial assets, liabilities or e<span class=\"__2 _201\"></span>xpected future c<span class=\"__2 _201\"></span>ash flows. In accordance with the Gr<span class=\"__2 _201\"></span>oup\u2019s financial risk management framew<span class=\"__2 _201\"></span>ork, the Group enters int<span class=\"__2 _201\"></span>o various transactions using derivativ<span class=\"__2 _201\"></span>es for risk management purposes. The major components of mark<span class=\"__2 _201\"></span>et risk are commodity price risk<span class=\"__2 _202\"></span>, for<span class=\"__2 _201\"></span>eign currenc<span class=\"__2 _201\"></span>y exchange risk and int<span class=\"__2 _201\"></span>erest rat<span class=\"__2 _201\"></span>e risk, each of which is discussed below<span class=\"__2 _21f\"> </span>For<span class=\"__2 _201\"></span>eign currency e<span class=\"__2 _201\"></span>x<span class=\"__2 _201\"></span>change risk<span class=\"__2 _21f\"> </span>The Company operat<span class=\"__2 _201\"></span>es internationally and is expos<span class=\"__2 _201\"></span>ed to risk arising fr<span class=\"__2 _201\"></span>om various currency e<span class=\"__2 _201\"></span>xposures, primarily with respect t<span class=\"__2 _201\"></span>o the Nor<span class=\"__2 _202\"></span>wegian Kr<span class=\"__2 _201\"></span>oner (NOK<span class=\"__2 _202\"></span>), the T<span class=\"__2 _207\"></span>unisian Dinar (<span class=\"__2 _202\"></span>TND), the Pound St<span class=\"__2 _201\"></span>erling (GBP) and the Central A<span class=\"__2 _201\"></span>frican Franc (<span class=\"__2 _201\"></span>CF<span class=\"__2 _201\"></span>A). The Group has tr<span class=\"__2 _201\"></span>ansactional currency e<span class=\"__2 _201\"></span>xposures. Such exposur<span class=\"__2 _201\"></span>e arises fr<span class=\"__2 _201\"></span>om sales or purchases in currencies o<span class=\"__2 _201\"></span>ther than the respective functional curr<span class=\"__2 _201\"></span>ency<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The Group r<span class=\"__2 _201\"></span>eports its consolidated r<span class=\"__2 _201\"></span>esults in USD, an<span class=\"__2 _201\"></span>y change in ex<span class=\"__2 _201\"></span>change rates between its operating subsidiaries\u2019 functional currencies and the USD aff<span class=\"__2 _201\"></span>ects its consolidated income stat<span class=\"__2 _201\"></span>ement and balance sheet when the results o<span class=\"__2 _201\"></span>f those operating subsidiaries ar<span class=\"__2 _201\"></span>e translated into USD f<span class=\"__2 _201\"></span>or reporting purposes. Group companies ar<span class=\"__2 _201\"></span>e requir<span class=\"__2 _201\"></span>ed to manage their f<span class=\"__2 _201\"></span>oreign e<span class=\"__2 _201\"></span>xchange risk against their functional curr<span class=\"__2 _201\"></span>ency<span class=\"__2 _201\"></span>.<span class=\"__2 _21f\"> </span>The Group e<span class=\"__2 _201\"></span>valuates on a continuous basis t<span class=\"__2 _201\"></span>o use cross curr<span class=\"__2 _201\"></span>ency swaps if deemed appropriat<span class=\"__2 _201\"></span>e by management in or<span class=\"__2 _201\"></span>der to hedge the forward f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>ency risk. The group used no curr<span class=\"__2 _201\"></span>ency derivatives/<span class=\"__2 _201\"></span>swaps during 2025 or 2024. A 20% strengthening or w<span class=\"__2 _201\"></span>eakening of the USD against the f<span class=\"__2 _201\"></span>ollowing currencies at the balance sheet dates pr<span class=\"__2 _201\"></span>esented w<span class=\"__2 _201\"></span>ould have increas<span class=\"__2 _201\"></span>ed / (decr<span class=\"__2 _201\"></span>eased) equity and profit or loss by the amounts sho<span class=\"__2 _201\"></span>wn below<span class=\"__2 _201\"></span>. The Group<span class=\"__2 _201\"></span>\u2019s assessment of what a r<span class=\"__2 _201\"></span>easonable potential change in f<span class=\"__2 _201\"></span>oreign curr<span class=\"__2 _201\"></span>encies that it is currently expos<span class=\"__2 _201\"></span>ed to have been changed as a r<span class=\"__2 _201\"></span>esult of the changes observed in the world financial markets. This hypothetic<span class=\"__2 _201\"></span>al analysis assumes that all other variables, including inter<span class=\"__2 _201\"></span>est rates and commodity prices, remain constant.<span class=\"__2 _21f\"> </span><table class=\"s w1fa h71\" id=\"_7180d242-ce21-4f70-9918-fd4e9b40ad69\"><tr><td class=\"c_1 n x13a yec2 w48 h72\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x5c1 yec3 w10c h73\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x5c2 yec3 w10c h73\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec4 w1fb h74\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs NOK<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c3 yec4 w1ef h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c4 yec4 w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c5 yec4 w17f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c6 yec4 w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec5 w1fd h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c7 yec5 w63 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6,858)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5c8 yec5 w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,288<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5c9 yec5 w4d h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ca yec5 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec6 w1fe h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cb yec6 w37 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5cc yec6 w1ff h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cd yec6 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ce yec6 w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec7 w200 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cf yec7 w2f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(61)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d0 yec7 w10a h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">91<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5d1 yec7 w1f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(115)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x39c yec7 w5e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">172<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yec8 w201 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yec8 w86 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(6,917)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d3 yec8 w1a5 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">10,375<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d4 yec8 w202 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(105)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d5 yec8 w203 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ye8a ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">156<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 hc_2 yec9 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs TND<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5d6 yeca w1ef h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d7 yeca w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d8 yeca w17f h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d9 yeca w1fc h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecb w1fd h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5da yecb w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">454<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5db yecb w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(680)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5dc yecb w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">543<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5dd yecb w204 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(814)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecc w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5de yecc w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">452<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5df yecc w204 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(679)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e0 yecc w5f h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">190<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x291 yecc w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(285)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecd w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e1 yecd w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,883)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e2 yecd w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,825<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5e3 yecd w9f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,338)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e4 yecd w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5,007<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yece w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yece w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,977)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e5 yece w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,466<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e6 yece w88 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,605)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e7 yece w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3,908<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yecf w205 h75\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs EUR<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e8 yecf w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e9 yecf w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ea yecf w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5eb yecf w206 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yed0 ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5ec yed1 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(206)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ed yed1 w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">309<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ee yed1 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">3<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ef yed1 w1ff h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(5)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed2 w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cb yed2 w37 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">5<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5cc yed2 w1ff h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(7)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cd yed2 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5ce yed2 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed3 w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5cf yed3 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(51)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d0 yed3 w10a h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">77<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f0 yed3 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(45)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f1 yed3 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">67<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed4 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f2 yed4 w207 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f3 yed4 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">379<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f4 yed4 w209 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(42)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f5 yed4 w27 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">62<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 hc_2 yed5 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs GBP<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5d6 yed6 w1ef h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d7 yed6 w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d8 yed6 w17f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d9 yed6 w1fc h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yed7 ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x5f6 yed8 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,340)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5f7 yed8 w77 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">6,510<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f8 yed8 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">19<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5f9 yed8 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(29)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yed9 w1fe h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fa yed9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">57<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5fb yed9 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(85)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fc yed9 w4d h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">73<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5fd yed9 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(109)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yeda w200 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5fe yeda w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(422)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5ff yeda w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">633<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x600 yeda w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x601 yeda w5e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">378<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedb w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d2 yedb w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(4,705)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5e5 yedb w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">7,058<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x602 yedb w207 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(160)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x603 yedb w203 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">240<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedc w20a h75\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD vs CF<span class=\"__2 _201\"></span>A<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x604 yedc w17f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x605 yedc w1fc h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x606 yedc w1ef h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">20%<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x607 yedc w206 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">\u221220%<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h12_2 yedd ff2_2 fs9_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x608 yede w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,109<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x609 yede w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,664)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60a yede w5f h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">310<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60b yede w1f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(465)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yedf w1fe h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Receiv<span class=\"__2 _201\"></span>ables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60c yedf w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,058<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60d yedf w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,587)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x60e yedf w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,652<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x60f yedf w63 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(2,478)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yee0 w200 h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Pa<span class=\"__2 _201\"></span>yables<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x610 yee0 w37 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x611 yee0 w1ff h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x612 yee0 w9f h38_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,207)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x430 yee0 w77 h36_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,811<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x613 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2,168<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x5d3 ycf3 w88 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(3,252)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x614 ycf3 w208 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">755<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x615 ycf3 w86 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,132)<span class=\"__2 _21f\"> </span></div></td></tr></table>Inter<span class=\"__2 _201\"></span>est rate risk<span class=\"__2 _21f\"> </span>The Group<span class=\"__2 _201\"></span>\u2019s exposure t<span class=\"__2 _201\"></span>o the risk of changes in market int<span class=\"__2 _201\"></span>erest rat<span class=\"__2 _201\"></span>es relat<span class=\"__2 _201\"></span>es primarily to the Group<span class=\"__2 _201\"></span>\u2019s loans and borro<span class=\"__2 _201\"></span>wings and cash balances.<span class=\"__2 _21f\"> </span>The follo<span class=\"__2 _201\"></span>wing table demonstrates the sensitivity of finance r<span class=\"__2 _201\"></span>evenue and finance costs to a r<span class=\"__2 _201\"></span>easonably possible change in inter<span class=\"__2 _201\"></span>est rates, with all other v<span class=\"__2 _201\"></span>ariables held constant, of the Group\u2019s pr<span class=\"__2 _201\"></span>ofit befor<span class=\"__2 _201\"></span>e tax through the impact on fix<span class=\"__2 _201\"></span>ed rat<span class=\"__2 _201\"></span>e shor<span class=\"__2 _202\"></span>t-t<span class=\"__2 _201\"></span>erm deposits and applicable floating rat<span class=\"__2 _201\"></span>e bank loans.<span class=\"__2 _21f\"> </span><table class=\"s w1df h76\" id=\"_7017e312-1dcf-4fa5-ae09-6ffd38058079\"><tr><td class=\"c_1 n x13a yee1 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x616 yee2 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></div></td><td></td><td class=\"c_1 n x617 yee2 w10c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></div></td></tr><tr><td></td><td class=\"c_1 n x618 yee3 w20b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">+100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x619 yee3 w20c h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">-100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61a yee3 w20d h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">+100bps<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61b yee3 w20e h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">-100bps<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yea0 w20f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings (Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61c yea0 w63 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,500)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61d yea0 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,500<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x61e yea0 w28 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(1,500)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x61f yea0 w30 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">1,500<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yee4 w210 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Cash equivalents<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x620 yee4 w34 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">136<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x621 yee4 w1f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(136)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x622 yee4 w4c h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">16<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x623 yee4 w2f h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(16)<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w201 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">Net effect<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x624 ycf3 w211 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(1,364)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x625 ycf3 w1e7 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,364<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x626 ycf3 w211 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">(1,484)<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x627 ycf3 w212 h36_1\"><div class=\"t_2 m0_2 x118 h1_2 yce3 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">1,484<span class=\"__2 _21f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Credit risk<span class=\"__2 _21f\"> </span>The Group is e<span class=\"__2 _201\"></span>xposed to cr<span class=\"__2 _201\"></span>edit risk that arises fr<span class=\"__2 _201\"></span>om cash and cash equivalents, deriv<span class=\"__2 _201\"></span>ative financial instruments and deposits with banks and financial institutions, as well as cr<span class=\"__2 _201\"></span>edit exposur<span class=\"__2 _201\"></span>es to customer<span class=\"__2 _201\"></span>s, including outstanding receiv<span class=\"__2 _201\"></span>ables and committed transactions. For banks and financial institutions, only independently r<span class=\"__2 _201\"></span>ated parties with a minimum rating of \u201c<span class=\"__2 _201\"></span>A<span class=\"__2 _204\"></span>\u201d are accepted. An<span class=\"__2 _201\"></span>y change of financial institutions (ex<span class=\"__2 _201\"></span>cept minor issues) ar<span class=\"__2 _201\"></span>e approv<span class=\"__2 _201\"></span>ed by the Group CFO<span class=\"__2 _204\"></span>. The Company may engage with count<span class=\"__2 _201\"></span>erpar<span class=\"__2 _202\"></span>ties of a low<span class=\"__2 _201\"></span>er rating, for commer<span class=\"__2 _201\"></span>cial reas<span class=\"__2 _201\"></span>on, or by taking lower exposur<span class=\"__2 _201\"></span>es in such counterparties to mitigate the risk<span class=\"__2 _201\"></span>s following necessary approv<span class=\"__2 _201\"></span>als.<span class=\"__2 _21f\"> </span>If the Group<span class=\"__2 _201\"></span>\u2019s customers ar<span class=\"__2 _201\"></span>e independently rated, these r<span class=\"__2 _201\"></span>atings are used. Otherwise<span class=\"__2 _201\"></span>, if there is no independent rating, risk contr<span class=\"__2 _201\"></span>ol in the operating units assesses the cr<span class=\"__2 _201\"></span>edit quality of the customer<span class=\"__2 _201\"></span>, taking into account its financial position, past e<span class=\"__2 _201\"></span>xperience and other factor<span class=\"__2 _201\"></span>s. The utilisation of credit limits is regularly monit<span class=\"__2 _201\"></span>ored and k<span class=\"__2 _201\"></span>ept within appro<span class=\"__2 _201\"></span>ved budgets<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "<div class=\"t_2 m0_2 hc_2 ff4_2 fs9_2 fc3_2 sc0_2 ls0_2 ws0_2 gs23b\">Liquidity risk<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs23c\">Liquidity risk is the risk that the Group will not be able t<span class=\"__2 _201\"></span>o meet its obligations as they fall due<span class=\"__2 _201\"></span>. Prudent </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs23d\">liquidity risk management includes maintaining sufficient cash and marketable s<span class=\"__2 _201\"></span>ecurities, the availability </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs23e\">of funding fr<span class=\"__2 _201\"></span>om an adequate amount of committed cr<span class=\"__2 _201\"></span>edit facilities and the ability to close out mark<span class=\"__2 _201\"></span>et </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs23f\">positions.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs240\">The table below summarises the maturity pr<span class=\"__2 _201\"></span>ofile of the Group<span class=\"__2 _201\"></span>\u2019s financial liabilities at 31 December based </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs241\">on contractual undiscount<span class=\"__2 _201\"></span>ed payments.<span class=\"__2 _21f\"> </span></div><div class=\"gs242\"><table class=\"s w213 h77\" id=\"_fc07cdbc-4856-4a86-8797-89de59f3c6bd\"><tr><td class=\"t_2 m0_2 x150 h2_2 yee5 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2025<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x628 h2_2 yee6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Less than 1 </td><td class=\"t_2 m0_2 x629 h2_2 yee6 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Between 2 </td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yee7 w48 h30_1\"><div class=\"t_2 m0_2 x118 h2_2 yccf ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62a yee8 w214 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">On demand<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x62b h2_2 yee9 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">year<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x29e yee8 w215 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62c yee8 w216 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Over 5 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62d yee8 w11b h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeea ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings </td><td class=\"c_1 n x62e yeeb w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x62f yeeb w15 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x630 yeeb w6b h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">125,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x631 yeeb w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x632 yeec w19f h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yeed ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 x13a yd89 w217 h78\"><div class=\"t_2 m0_2 x118 h2_2 yeee ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62e yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x62f yeef w15 h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x633 yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x634 yeef w6e h32_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x635 yef0 w1a8 h33_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">36,733<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8a w218 h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x636 yd8a w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x637 yd8a w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x638 yd8a w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,341<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x639 yd8a w15 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">12,866<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc yef1 w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,207<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd8b w21a h31_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Corporation tax liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63a yd8b w93 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63b yd8b w77 h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,568<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63c yd8b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x197 yd8b w6e h32_1\"><div class=\"t_2 m0_2 x118 h2_2 ycd1 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x5e7 yef2 w18a h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">4,568<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63d ycf3 w1f9 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63e yd8c w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">67,155<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63f yd8c w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">137,341<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x640 yd8c w7d h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">12,866<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x641 yd8c w21b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">217,362<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"gs243\"><table class=\"s w213 h77\" id=\"_e48d17b9-3032-4a5b-a9ce-fa5bd564b43c\"><tr><td class=\"t_2 m0_2 x150 h2_2 yef3 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">2024<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t_2 m0_2 x628 h2_2 yef4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Less than 1 </td><td class=\"t_2 m0_2 x629 h2_2 yef4 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Between 2 </td><td></td><td></td></tr><tr><td class=\"c_1 n x13a yef5 w48 h4b\"><div class=\"t_2 m0_2 x118 h2_2 yda5 ff7_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">USD 000<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62a yef6 w214 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">On demand<span class=\"__2 _21f\"> </span></div></td><td class=\"t_2 m0_2 x62b h2_2 yef7 ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">year<span class=\"__2 _21f\"> </span></td><td class=\"c_1 n x29e yef6 w215 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">to 5 year<span class=\"__2 _201\"></span>s<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62c yef6 w216 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">Over 5 years<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62d yef6 w11b h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc3_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _204\"></span>otal<span class=\"__2 _21f\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yef8 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Loans and borr<span class=\"__2 _201\"></span>owings </td><td class=\"c_1 n x62e yeeb w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x642 yeeb w5f h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">854<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x643 yeeb w6b h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,000<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x644 yeeb w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x645 yef9 w19f h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">150,854<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"t_2 m0_2 x150 h2_2 yefa ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">(Secur<span class=\"__2 _201\"></span>ed loans)<span class=\"__2 _21f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c_1 x13a yd3e w217 h43\"><div class=\"t_2 m0_2 x118 h2_2 yd7e ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Accounts pay<span class=\"__2 _201\"></span>able and<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">accrued liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x62e yeef w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x646 yeef w15 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x647 yeef w93 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x648 yeef w6e h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x649 yefb w219 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">28,583<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd3f w218 h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Non-current liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x636 yd3f w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x637 yd3f w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x638 yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">11,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x639 yd3f w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">14,732<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x4fc yefc w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">25,939<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a yd40 w21a h34_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">Corporation tax liabilities<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63a yd40 w93 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64a yd40 w15 h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,537<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64b yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64c yd40 w6e h35_1\"><div class=\"t_2 m0_2 x118 h2_2 ycdb ff5_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64d yefd w219 h37_1\"><div class=\"t_2 m0_2 x118 h2_2 ye53 ff9_1 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2\">24,537<span class=\"__2 gs37\"> </span></div></td></tr><tr><td class=\"c_1 n x13a ycf3 w107 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">T<span class=\"__2 _207\"></span>otal<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63d ycf3 w1f9 h35_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd6 ff4_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">-<span class=\"__2 _21f\"> </span></div></td><td class=\"c_1 n x63e yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">53,974<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x63f yd41 w17 h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">161,207<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64e yd41 w2c h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff6_2 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">14,732<span class=\"__2 gs37\"> </span></div></td><td class=\"c_1 n x64f yd41 w21b h37_1\"><div class=\"t_2 m0_2 x118 h1_2 ycd8 ff9_1 fs0_2 fc1_2 sc0_2 ls0_2 ws0_2\">229,913<span class=\"__2 gs37\"> </span></div></td></tr></table></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs244\">Management considers that the Gr<span class=\"__2 _201\"></span>oup has adequate current ass<span class=\"__2 _201\"></span>ets and for<span class=\"__2 _201\"></span>ecast cash fr<span class=\"__2 _201\"></span>om operations </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs245\">to manage liquidity risks arising fr<span class=\"__2 _201\"></span>om current and non-current liabilities.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs246\">As of 31 December 2025, the Gr<span class=\"__2 _201\"></span>oup\u2019s total debt was USD 147.3 million and oil r<span class=\"__2 _201\"></span>evenue advances was </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs247\">USD 25 million. The Group clos<span class=\"__2 _201\"></span>ed the year with a cash position of USD 77 million. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs248\">Although the Company is w<span class=\"__2 _201\"></span>ell funded to undertake upcoming work pr<span class=\"__2 _201\"></span>ogrammes, there is a risk that </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs249\">additional funding may be r<span class=\"__2 _201\"></span>equired to conclude such activities<span class=\"__2 _21f\"> </span>.<span class=\"__2 _21f\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Capital Management<span class=\"__2 _21f\"> </span>The Group manages its c<span class=\"__2 _201\"></span>apital structure t<span class=\"__2 _201\"></span>o ensure that it r<span class=\"__2 _201\"></span>emains sufficiently funded to support its business strategy and maximis<span class=\"__2 _201\"></span>e shareholder value and the permitt<span class=\"__2 _201\"></span>ed shareholder distribution c<span class=\"__2 _201\"></span>apacit<span class=\"__2 _202\"></span>y is 50 per cent of fr<span class=\"__2 _201\"></span>ee cash flow to equity<span class=\"__2 _204\"></span>. The Board will assess distributions o<span class=\"__2 _201\"></span>ver the course of 2026 on a quarterly basis with due consideration for the C<span class=\"__2 _201\"></span>ompany\u2019s capital allocation options due to the announced acquisition of the additional inter<span class=\"__2 _201\"></span>est in Block G, as well taking into account v<span class=\"__2 _201\"></span>arious factors, including realis<span class=\"__2 _201\"></span>ed oil prices, operational per<span class=\"__2 _202\"></span>formances, curr<span class=\"__2 _201\"></span>ent and anticipated cash needs in a r<span class=\"__2 _201\"></span>ange of market s<span class=\"__2 _201\"></span>cenarios.<span class=\"__2 _21f\"> </span>The Group<span class=\"__2 _201\"></span>\u2019s funding requir<span class=\"__2 _201\"></span>ements are met thr<span class=\"__2 _201\"></span>ough a combination of debt and equity and adjustments are made in light o<span class=\"__2 _201\"></span>f changes in economic conditions. The Group\u2019s strat<span class=\"__2 _201\"></span>egy is to maintain ratios in line with covenants ass<span class=\"__2 _201\"></span>ociated with its Secur<span class=\"__2 _201\"></span>ed loans. The Group includes inter<span class=\"__2 _201\"></span>est bearing loans less cash, cash equivalents and r<span class=\"__2 _201\"></span>estricted c<span class=\"__2 _201\"></span>ash in net debt. Capital includes share capital, shar<span class=\"__2 _201\"></span>e premium, other res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves and accumulated pr<span class=\"__2 _201\"></span>ofits/losses.<span class=\"__2 _21f\"> </span>The Group is continuously e<span class=\"__2 _201\"></span>valuating the capital structur<span class=\"__2 _201\"></span>e with the aim of having an optimal mix of equity and debt capital t<span class=\"__2 _201\"></span>o reduce the Gr<span class=\"__2 _201\"></span>oup\u2019s cost of capital and looking at av<span class=\"__2 _201\"></span>enues to procur<span class=\"__2 _201\"></span>e that in the forthcoming year<span class=\"__2 _21f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "<div class=\"t_2 m0_2 hb_2 ff3_2 fs8_2 fc5_2 sc0_2 ls6_2 ws0_2 gs287\">Note 24: <span class=\"ff1_2\">Ev<span class=\"__2 _201\"></span>ents subsequent t<span class=\"__2 _201\"></span>o reporting date<span class=\"__2 _21f\"> </span></span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs288\">The Company announced on 24 F<span class=\"__2 _201\"></span>ebruar<span class=\"__2 _202\"></span>y 2026  that it has entered int<span class=\"__2 _201\"></span>o a definitive agreement with </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs289\">Kosmos Ener<span class=\"__2 _201\"></span>gy (\u201cKosmos\u201d) t<span class=\"__2 _201\"></span>o acquire the K<span class=\"__2 _201\"></span>osmos subsidiar<span class=\"__2 _202\"></span>y that holds, through a wholly<span class=\"__2 _201\"></span>-<span class=\"__2 _202\"></span>owned entity<span class=\"__2 _201\"></span>, </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs28a\">a 40.375 per cent non-operated int<span class=\"__2 _201\"></span>erest in Block G offshor<span class=\"__2 _201\"></span>e Equatorial Guinea (the \u201c<span class=\"__2 _204\"></span>Acquisition\u201d). Block G </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs28b\">contains the producing C<span class=\"__2 _201\"></span>eiba field and Okume Complex in which P<span class=\"__2 _201\"></span>anoro alr<span class=\"__2 _201\"></span>eady owns a 14.25 per cent </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs28c\">inter<span class=\"__2 _201\"></span>est which as a result will incr<span class=\"__2 _201\"></span>ease to 54.625 per cent upon closing<span class=\"__2 _201\"></span>. </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs28d\">Following a priv<span class=\"__2 _201\"></span>ate placement of 19,999,999 new shar<span class=\"__2 _201\"></span>es, the Board o<span class=\"__2 _201\"></span>f Director<span class=\"__2 _201\"></span>s resolved on t<span class=\"__2 _201\"></span>o issue </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs28e\">11,694,400 shares in the C<span class=\"__2 _201\"></span>ompany on 25 February 2026 under the existing authorisation level with </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs28f\">the remaining 8,305,599 shar<span class=\"__2 _201\"></span>es issued follo<span class=\"__2 _201\"></span>wing approv<span class=\"__2 _201\"></span>al by the extraordinary general meeting of the </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs290\">Company<span class=\"__2 _204\"></span>, held on 20 March 2026.  Pr<span class=\"__2 _201\"></span>oceeds of the shar<span class=\"__2 _201\"></span>e issue will be used to fund the Acquisition.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs291\">The Company als<span class=\"__2 _201\"></span>o successfully completed a USD 150 million tap issue (the \u201cT<span class=\"__2 _204\"></span>ap Issue\u201d) on 25 February </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs292\">2026 under its existing s<span class=\"__2 _201\"></span>enior secured bond with maturity December 2029 (the \u201cBond Issue\u201d). The T<span class=\"__2 _207\"></span>ap </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs293\">Issue was completed at a price of 102.25 per cent o<span class=\"__2 _201\"></span>f nominal value. P<span class=\"__2 _201\"></span>roceeds of the T<span class=\"__2 _207\"></span>ap Issue will be </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs294\">used t<span class=\"__2 _201\"></span>o fund the Acquisition.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs295\">On 24 February 2026, the Board of Dir<span class=\"__2 _201\"></span>ectors appr<span class=\"__2 _201\"></span>oved a cash distribution t<span class=\"__2 _201\"></span>o shareholders o<span class=\"__2 _201\"></span>f NOK </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs296\">50 million (appr<span class=\"__2 _201\"></span>oximat<span class=\"__2 _201\"></span>ely USD 5.2 million) in the form of r<span class=\"__2 _201\"></span>epayment of capital, equating to NOK 0.440 </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs297\">per share t<span class=\"__2 _201\"></span>o shareholders holding shar<span class=\"__2 _201\"></span>es in the Company at the end of tr<span class=\"__2 _201\"></span>ading on 26 Februar<span class=\"__2 _202\"></span>y 2026.  </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs298\">Pa<span class=\"__2 _201\"></span>yment took place on or around 10 Mar<span class=\"__2 _201\"></span>ch 2026.<span class=\"__2 _21f\"> </span></div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs299\">Government appr<span class=\"__2 _201\"></span>oval f<span class=\"__2 _201\"></span>or an amendment to the Dussafu Marin Pr<span class=\"__2 _201\"></span>oduction Sharing Contract (\u201cPSC\u201d) </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs29a\">offshor<span class=\"__2 _201\"></span>e Gabon was granted on 6 April 2026 which pr<span class=\"__2 _201\"></span>ovides for a mat<span class=\"__2 _201\"></span>erial time extension of the PSC up </div><div class=\"t_2 m0_2 h2_2 ff2_2 fs0_2 fc0_2 sc0_2 ls0_2 ws0_2 gs29b\">to the year 2053.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "Note 25: <span class=\"ff1_2\">R<span class=\"__2 _201\"></span>eserves (unaudit<span class=\"__2 _201\"></span>ed) </span>The Group has adop<span class=\"__2 _201\"></span>ted a policy of r<span class=\"__2 _201\"></span>egional res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ve reporting using external thir<span class=\"__2 _201\"></span>d<span class=\"__2 _202\"></span>-par<span class=\"__2 _202\"></span>ty companies to audit its work and certif<span class=\"__2 _202\"></span>y res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves and res<span class=\"__2 _201\"></span>ources accor<span class=\"__2 _201\"></span>ding to the guidelines established by the Oslo Stock Ex<span class=\"__2 _201\"></span>change (\u201cOSE\u201d). Reserve and contingent res<span class=\"__2 _201\"></span>ource estimat<span class=\"__2 _201\"></span>es comply with the definitions set by the P<span class=\"__2 _201\"></span>etroleum R<span class=\"__2 _201\"></span>esources Management System (\u201cP<span class=\"__2 _201\"></span>RMS\u201d) issued by the Society of Petr<span class=\"__2 _201\"></span>oleum Engineers (\u201cSPE\u201d), the American Ass<span class=\"__2 _201\"></span>ociation of Petr<span class=\"__2 _201\"></span>oleum Geologists (\u201c<span class=\"__2 _201\"></span>AAPG\u201d), the World P<span class=\"__2 _201\"></span>etroleum C<span class=\"__2 _201\"></span>ouncil (\u201cWPC\u201d) and the Society of P<span class=\"__2 _201\"></span>etroleum Ev<span class=\"__2 _201\"></span>aluation Engineers (\u201cSPEE\u201d) in June 2018. P<span class=\"__2 _201\"></span>anoro uses the services of Netherland Sew<span class=\"__2 _201\"></span>ell &amp; Associates (\u201cNS<span class=\"__2 _201\"></span>AI\u201d) for thir<span class=\"__2 _201\"></span>d par<span class=\"__2 _202\"></span>t<span class=\"__2 _202\"></span>y verifications o<span class=\"__2 _201\"></span>f its reserves.<span class=\"__2 _21f\"> </span>Please r<span class=\"__2 _201\"></span>efer to the Annual Stat<span class=\"__2 _201\"></span>ement of Res<span class=\"__2 _201\"></span>er<span class=\"__2 _202\"></span>ves on page 78 for detail",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGWM030",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}