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"entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "f0__s5__2__10": { "value": "1976000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "f0__s7__6__15": { "value": "NOTE 1 // CORPORATE INFORMATION Awilco LNG ASA (the Company or Parent Company) is a public limited liability company incorporated and domiciled in Norway. Its registered office is Haakon VIIs Gate 1, 0161 Oslo, Norway. The Company was incorporated February 2, 2011 and is listed on Euronext Expand with the ticker ALNG.The consolidated financial statements of the Company comprise the Company and its subsidiaries, together referred to as the Group or Awilco LNG.The principal activity of the Group is the investment in and operation of LNG transportation vessels. The Group owns and operates two 2013-built TFDE LNG vessels. The consolidated financial statements for the period ended 31 December 2025 were authorised for issue by the Board of Directors on April 14, 2026 and will be presented for approval at the Annual General Meeting on May 13, 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__14": { "value": "Awilco LNG ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__13": { "value": "Awilco LNG ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__6": { "value": "Awilco LNG ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__8": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__9": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__11": { "value": "Haakon VIIs Gate 1, 0161 Oslo, Norway", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__10": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__7": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__12": { "value": "The principal activity of the Group is the investment in and operation of LNG transportation vessels", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__16": { "value": "The consolidated financial statements for the period ended 31 December 2025 were authorised for issue by the Board of Directors on April 14, 2026 and will be presented for approval at the Annual General Meeting on May 13, 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__17": { "value": "NOTE 2 // SUMMARY OF MATERIAL ACCOUNTING POLICIESBasis of preparationThe consolidated financial statements of Awilco LNG have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and the additional applicable disclosure requirements of the Norwegian accounting act. The consolidated financial statements have been prepared on a historical cost basis, except for certain assets, liabilities and financial instruments, which are measured at fair value. The consolidated financial statements are presented in US Dollars (USD) rounded off to the nearest thousands, except as otherwise indicated. The consolidated financial statements have been prepared based on a going concern assumption. Please see the Board of Directors\u2019 report for further information on this matter.The material accounting policies applied in the preparation of these consolidated financial statements are set out below. Basis of consolidationThe consolidated financial statements include Awilco LNG ASA and its subsidiaries. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. Significant estimatesEstimation risks in determining the amounts to recognise or disclose are associated with sources of uncertainty. We have identified changing business environment, including changes driven by the environmental improving initiatives and transitional climate changes already present or expected in the near future as sources of estimation risks. This impact estimates such as remaining useful life for vessels and whether vessels are impaired due to shorter useful life, higher cost, regulatory constraints of operations or reduced residual values. These aspects of estimation are further discussed below.Impairment of vessels also involve a significant degree of estimation uncertainty and complexity and may result in significant variation in amounts. Estimation uncertainty in these areas is partly related to the sources of uncertainty identified above and partly related to other sources of uncertainty discussed in note 10.RevenueRevenue is recognised at an amount that reflects the consideration to which the Group expects to be entitled in exchange for transferring goods or services to a customer and is presented as freight income net of off-hire deductions. For single voyages, if entered into, revenue is recognised over time according to the load-to-discharge principle. On time charter contracts payments are usually received monthly in advance whereas performance obligations are satisfied as follows: Revenue is generated by time charter contracts which contain both a lease element and a vessel management element (service agreement). The lease element is recognised on a straight-line basis over the term of the charter. When the repositioning fees depend upon final redelivery location, they are recognised at a point in time at the end of the charter.The vessel management elements, including services considered a performance obligations that are satisfied over time, given that the customer simultaneously receives and consumes the benefits provided by the Group.The Group as lesseeAwilco LNG\u2019s leasesAwilco uses lease contracts primarily to lease vessels and office space. The Company leased its new offices during 2025 and the corresponding right-of-use asset and lease liabilities are recognised in the accounts.Sale-leaseback arrangementsThe Group is part of a sale-and-leaseback transaction which was entered in June 2024 which was considered as a financing transaction (see Note 21). The financial liability is classified as interest bearing debt and measured according to amortised cost using the effective interest method. Associated costs incurred in arranging the new lease agreement is amortised over the lease period and presented net of the lease liability in the statement of financial position. Foreign currencyThe consolidated financial statements are presented in USD, which is also the functional currency of all entities in the Group.VesselsVessels are carried at historical cost less accumulated depreciation and impairment losses. Costs of vessels include expenditures directly attributable to the acquisition of the vessels. Examples of such costs include supervision costs, site team costs, yard instalments, technical costs and borrowing costs. Each component of a vessels with a cost that is significant in relation to the total cost is separately identified and depreciated. Components with similar useful lives are grouped into a single component. The vessels are considered as one component, however dry-docking is identified as separate component of cost of vessels and depreciated separately. Costs related to major inspections/classifications (dry-docking) are recognised in the carrying amount of the vessels. The recognition is made as the dry-docking is being performed, and depreciation is recognised from completion of the dry-docking until estimated time to the next dry-docking. Any remaining carrying amount of the cost of the previous dry-docking is de-recognised, and presented as impairment losses in the income statement, upon initiation of the next dry-docking.For the vessels, depreciable amount is calculated as cost less residual value and impairment charges. Residual values are calculated based on the vessels' lightweight tonnage and an estimated scrap rate per ton, less related recycling costs. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Expected useful lives, methods of depreciation and residual values are reviewed yearly.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels. ImpairmentVessels and other fixed assets are assessed for impairment indicators each reporting period. If impairment indicators are identified the recoverable amount is estimated, and if the carrying amount of an asset or cash generating unit (CGU) exceeds its recoverable amount an impairment loss is recognised. Each vessel is assessed as a separate cash generating unit (CGU) by Awilco LNG. In assessing whether there is any indication that a vessel may be impaired, the Company considers internal and external indicators, including but not limited to: Significant changes in market interest rates, discount rates and inflation that are used in the impairment test and is expected to decrease the recoverable amount below the carrying amount of a vessel. Significant changes in the market such as decrease in spot rates or significant change in the environmental regulations.Indications that prices in the second-hand market is below the carrying amount of the vessels. Evidence that the economic performance of the vessel is, or will be, worse than expected, including decrease in utilization, net cash flows or operating profit are significantly worse than expected.Evidence is available of obsolescence or physical damage of a vessel.The recoverable amount is the higher of an asset\u2019s fair value less cost to sell (net selling price) and value in use. The fair value is the amount obtainable from the sale of an asset in an arm\u2019s length transaction less the costs of disposal. Value in use is the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. Significant judgment in accounting for impairment of vesselsValue in use calculations involve a high degree of estimation and several critical assumptions such as time charter rates, utilisation, operational expenses, dry-dockings, useful life, recycling values and discount rates. The key assumptions used in the impairment assessment are disclosed in note 11, together with sensitivity tables showing the effect on recoverable amount from changes in key assumptions. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts, and a weak shipping market may result in future impairment losses. Please see note 11 for further information on impairment of vessels.Tests performed in 2025 and 2024LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with an expected slow recovery until 2027 constitutes an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization and the market value of the vessels compared to the book value, are considered an impairment indicator. This analysis led to the conclusion that there were indications of impairment, and the Group has performed an impairment assessment year end 2025, without identifying the need for any impairment chargers. Also, for 2024 the Group identified indications of impairment for the vessels and performed a similar test with the same result as for 2025.Further elaboration on this analysis is provided in Note 10.InventoryInventories consist of bunkers and lube oil on board the vessels. Cost is determined in accordance with the first-in-first-out principle (FIFO), and expenses related to inventory are presented as voyage related expenses in the income statement. TaxesThe income tax expense consists of current income tax and changes in deferred tax. Current income tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Deferred income tax is provided using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax assets and liabilities is determined using tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax liabilities and deferred tax assets are recognised at nominal values and classified as non-current liabilities and non-current assets in the statement of financial position. For Group companies subject to tonnage tax regimes, incurred tonnage tax is recognised as an operating expense.Financial instruments Financial assetsFinancial instruments represent a contractual right by Awilco LNG to receive cash or another financial asset in the future. Financial assets include trade receivables and cash and cash equivalents.Financial assets are classified at initial recognition and subsequently measured at either amortised cost or fair value through profit or loss.Trade receivables are initially recognized at transaction price at the date when they are originated. Subsequent measurement is at amortized cost using the effective interest method (EIR), and trade receivables are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified, or impaired. The Group applies a simplified approach in calculating impairments and recognises a loss allowance based on lifetime expected credit losses (ECLs) at each reporting date. The Group considers a financial asset in default when contractual payments are 90 days past due. In certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. Financial liabilitiesFinancial liabilities represent a contractual obligation by Awilco LNG to deliver cash in the future and are classified as either short- or long-term. Financial liabilities include trade payables and interest-bearing debt.Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss or financial liabilities measured at amortised cost Trade payables and interest bearing debt is classified as financial liabilities measured at amortised cost and are recognised initially at fair value, net of directly attributable transaction costs. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.Share capitalOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognised as a deduction from equity, net of any tax effects. Own equity instruments that are acquired (treasury shares) are recognised at cost and deducted from equity. No gain or loss is recognised in the income statement on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments.DividendsDividend payments are recognised as a liability in the Group\u2019s financial statements from the date when the dividend is approved by the General Meeting. A corresponding amount is recognised towards equity as return of paid in capital. Cash flow statementThe cash flow statement is presented using the indirect method. New and amended standards and interpretationsAmendments and changes to IFRSThe Group has applied certain amendments to the standards and interpretations that are effective for annual periods beginning 1 January 2025. None of the amendments and interpretations applied had impacts on the amounts recognized in the current or previous periods and are not expected to affect future periodsStandards issued but not yet effectiveCertain new accounting standards, amendments, standards and interpretations that have been published, but are not mandatory for 31 December 2025 reporting periods, have not been early adopted by the Group. Out of these standards, only IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 (and consequential amendments to other standards) is expected to have a material impact in the Group\u2019s financial statements. In April 2024, the IASB issued IFRS 18, which replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new. It also requires disclosure of newly defined management-defined performance measures (MPMs\u2019), subtotals of income and expenses, and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements (PFS) and the notes. IFRS 18, and the amendments to the other standards, is effective for reporting periods beginning on or after 1 January 2027. IFRS 18 will apply retrospectively. The Group is currently working to identify all impacts the new standard will have on the primary financial statements and notes to the financial statements, particularly with respect to the classification of currency gains and losses, and the disclosure of MPMs.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__20": { "value": "Basis of preparationThe consolidated financial statements of Awilco LNG have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and the additional applicable disclosure requirements of the Norwegian accounting act. The consolidated financial statements have been prepared on a historical cost basis, except for certain assets, liabilities and financial instruments, which are measured at fair value. The consolidated financial statements are presented in US Dollars (USD) rounded off to the nearest thousands, except as otherwise indicated. The consolidated financial statements have been prepared based on a going concern assumption. Please see the Board of Directors\u2019 report for further information on this matter.The material accounting policies applied in the preparation of these consolidated financial statements are set out below.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__19": { "value": "The consolidated financial statements of Awilco LNG have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and the additional applicable disclosure requirements of the Norwegian accounting act", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__21": { "value": "The consolidated financial statements have been prepared based on a going concern assumption. Please see the Board of Directors\u2019 report for further information on this matter.The material accounting policies applied in the preparation of these consolidated financial statements are set out below.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__23": { "value": "Basis of consolidationThe consolidated financial statements include Awilco LNG ASA and its subsidiaries. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__22": { "value": "Basis of consolidationThe consolidated financial statements include Awilco LNG ASA and its subsidiaries. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__25-1": { "value": "Significant estimatesEstimation risks in determining the amounts to recognise or disclose are associated with sources of uncertainty. We have identified changing business environment, including changes driven by the environmental improving initiatives and transitional climate changes already present or expected in the near future as sources of estimation risks. This impact estimates such as remaining useful life for vessels and whether vessels are impaired due to shorter useful life, higher cost, regulatory constraints of operations or reduced residual values. These aspects of estimation are further discussed below.Impairment of vessels also involve a significant degree of estimation uncertainty and complexity and may result in significant variation in amounts. Estimation uncertainty in these areas is partly related to the sources of uncertainty identified above and partly related to other sources of uncertainty discussed in note 10.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels.Significant judgment in accounting for impairment of vesselsValue in use calculations involve a high degree of estimation and several critical assumptions such as time charter rates, utilisation, operational expenses, dry-dockings, useful life, recycling values and discount rates. The key assumptions used in the impairment assessment are disclosed in note 11, together with sensitivity tables showing the effect on recoverable amount from changes in key assumptions. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts, and a weak shipping market may result in future impairment losses. Please see note 11 for further information on impairment of vessels.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__24-1": { "value": "Significant estimatesEstimation risks in determining the amounts to recognise or disclose are associated with sources of uncertainty. We have identified changing business environment, including changes driven by the environmental improving initiatives and transitional climate changes already present or expected in the near future as sources of estimation risks. This impact estimates such as remaining useful life for vessels and whether vessels are impaired due to shorter useful life, higher cost, regulatory constraints of operations or reduced residual values. These aspects of estimation are further discussed below.Impairment of vessels also involve a significant degree of estimation uncertainty and complexity and may result in significant variation in amounts. Estimation uncertainty in these areas is partly related to the sources of uncertainty identified above and partly related to other sources of uncertainty discussed in note 10.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels.Significant judgment in accounting for impairment of vesselsValue in use calculations involve a high degree of estimation and several critical assumptions such as time charter rates, utilisation, operational expenses, dry-dockings, useful life, recycling values and discount rates. The key assumptions used in the impairment assessment are disclosed in note 11, together with sensitivity tables showing the effect on recoverable amount from changes in key assumptions. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts, and a weak shipping market may result in future impairment losses. Please see note 11 for further information on impairment of vessels.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__26": { "value": "RevenueRevenue is recognised at an amount that reflects the consideration to which the Group expects to be entitled in exchange for transferring goods or services to a customer and is presented as freight income net of off-hire deductions. For single voyages, if entered into, revenue is recognised over time according to the load-to-discharge principle. On time charter contracts payments are usually received monthly in advance whereas performance obligations are satisfied as follows: Revenue is generated by time charter contracts which contain both a lease element and a vessel management element (service agreement). The lease element is recognised on a straight-line basis over the term of the charter. When the repositioning fees depend upon final redelivery location, they are recognised at a point in time at the end of the charter.The vessel management elements, including services considered a performance obligations that are satisfied over time, given that the customer simultaneously receives and consumes the benefits provided by the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__27": { "value": "The Group as lesseeAwilco LNG\u2019s leasesAwilco uses lease contracts primarily to lease vessels and office space. The Company leased its new offices during 2025 and the corresponding right-of-use asset and lease liabilities are recognised in the accounts.Sale-leaseback arrangementsThe Group is part of a sale-and-leaseback transaction which was entered in June 2024 which was considered as a financing transaction (see Note 21). The financial liability is classified as interest bearing debt and measured according to amortised cost using the effective interest method. Associated costs incurred in arranging the new lease agreement is amortised over the lease period and presented net of the lease liability in the statement of financial position.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__29": { "value": "Foreign currencyThe consolidated financial statements are presented in USD, which is also the functional currency of all entities in the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__28": { "value": "Foreign currencyThe consolidated financial statements are presented in USD, which is also the functional currency of all entities in the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__38": { "value": "VesselsVessels are carried at historical cost less accumulated depreciation and impairment losses. Costs of vessels include expenditures directly attributable to the acquisition of the vessels. Examples of such costs include supervision costs, site team costs, yard instalments, technical costs and borrowing costs. Each component of a vessels with a cost that is significant in relation to the total cost is separately identified and depreciated. Components with similar useful lives are grouped into a single component. The vessels are considered as one component, however dry-docking is identified as separate component of cost of vessels and depreciated separately. Costs related to major inspections/classifications (dry-docking) are recognised in the carrying amount of the vessels. The recognition is made as the dry-docking is being performed, and depreciation is recognised from completion of the dry-docking until estimated time to the next dry-docking. Any remaining carrying amount of the cost of the previous dry-docking is de-recognised, and presented as impairment losses in the income statement, upon initiation of the next dry-docking.For the vessels, depreciable amount is calculated as cost less residual value and impairment charges. Residual values are calculated based on the vessels' lightweight tonnage and an estimated scrap rate per ton, less related recycling costs. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Expected useful lives, methods of depreciation and residual values are reviewed yearly.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__37": { "value": "VesselsVessels are carried at historical cost less accumulated depreciation and impairment losses. Costs of vessels include expenditures directly attributable to the acquisition of the vessels. Examples of such costs include supervision costs, site team costs, yard instalments, technical costs and borrowing costs. Each component of a vessels with a cost that is significant in relation to the total cost is separately identified and depreciated. Components with similar useful lives are grouped into a single component. The vessels are considered as one component, however dry-docking is identified as separate component of cost of vessels and depreciated separately. Costs related to major inspections/classifications (dry-docking) are recognised in the carrying amount of the vessels. The recognition is made as the dry-docking is being performed, and depreciation is recognised from completion of the dry-docking until estimated time to the next dry-docking. Any remaining carrying amount of the cost of the previous dry-docking is de-recognised, and presented as impairment losses in the income statement, upon initiation of the next dry-docking.For the vessels, depreciable amount is calculated as cost less residual value and impairment charges. Residual values are calculated based on the vessels' lightweight tonnage and an estimated scrap rate per ton, less related recycling costs. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Expected useful lives, methods of depreciation and residual values are reviewed yearly.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__36": { "value": "VesselsVessels are carried at historical cost less accumulated depreciation and impairment losses. Costs of vessels include expenditures directly attributable to the acquisition of the vessels. Examples of such costs include supervision costs, site team costs, yard instalments, technical costs and borrowing costs. Each component of a vessels with a cost that is significant in relation to the total cost is separately identified and depreciated. Components with similar useful lives are grouped into a single component. The vessels are considered as one component, however dry-docking is identified as separate component of cost of vessels and depreciated separately. Costs related to major inspections/classifications (dry-docking) are recognised in the carrying amount of the vessels. The recognition is made as the dry-docking is being performed, and depreciation is recognised from completion of the dry-docking until estimated time to the next dry-docking. Any remaining carrying amount of the cost of the previous dry-docking is de-recognised, and presented as impairment losses in the income statement, upon initiation of the next dry-docking.For the vessels, depreciable amount is calculated as cost less residual value and impairment charges. Residual values are calculated based on the vessels' lightweight tonnage and an estimated scrap rate per ton, less related recycling costs. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Expected useful lives, methods of depreciation and residual values are reviewed yearly.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__32": { "value": "VesselsVessels are carried at historical cost less accumulated depreciation and impairment losses. Costs of vessels include expenditures directly attributable to the acquisition of the vessels. Examples of such costs include supervision costs, site team costs, yard instalments, technical costs and borrowing costs. Each component of a vessels with a cost that is significant in relation to the total cost is separately identified and depreciated. Components with similar useful lives are grouped into a single component. The vessels are considered as one component, however dry-docking is identified as separate component of cost of vessels and depreciated separately. Costs related to major inspections/classifications (dry-docking) are recognised in the carrying amount of the vessels. The recognition is made as the dry-docking is being performed, and depreciation is recognised from completion of the dry-docking until estimated time to the next dry-docking. Any remaining carrying amount of the cost of the previous dry-docking is de-recognised, and presented as impairment losses in the income statement, upon initiation of the next dry-docking.For the vessels, depreciable amount is calculated as cost less residual value and impairment charges. Residual values are calculated based on the vessels' lightweight tonnage and an estimated scrap rate per ton, less related recycling costs. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets. Expected useful lives, methods of depreciation and residual values are reviewed yearly.Significant judgment in accounting for depreciation expenseSignificant judgment is applied in the assessment of the useful life of the vessels. Depreciation is based on Management\u2019s estimates of the vessels\u2019 major components, useful lives of the components and the vessels\u2019 residual values less costs associated with scrapping at the end of the vessels\u2019 useful life.Management reviews the future useful lives of each significant component and the residual values of the vessels annually, taking into consideration the above-mentioned factors and the observable age for LNG vessels when scrapped. Estimated useful lives may change due technological development, competition and environmental and legal requirements. Residual value estimation takes into account variables such market scrap rates, forward prices of steel and recycling costs in line with regulations and Group\u2019s policies. Any changes in estimated useful lives and/or residual values impact the depreciation of the vessels prospectively. Physical climate risk such as changes to weather patterns and severity of rain, storms and other events have not impacted our assessment of the useful life of the vessels. As of December 31, 2025 the vessels had a carrying value of USD 286.7 million. Please see note 10 for further information on impairment assessment of vessels.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__42": { "value": "ImpairmentVessels and other fixed assets are assessed for impairment indicators each reporting period. If impairment indicators are identified the recoverable amount is estimated, and if the carrying amount of an asset or cash generating unit (CGU) exceeds its recoverable amount an impairment loss is recognised. Each vessel is assessed as a separate cash generating unit (CGU) by Awilco LNG. In assessing whether there is any indication that a vessel may be impaired, the Company considers internal and external indicators, including but not limited to: Significant changes in market interest rates, discount rates and inflation that are used in the impairment test and is expected to decrease the recoverable amount below the carrying amount of a vessel. Significant changes in the market such as decrease in spot rates or significant change in the environmental regulations.Indications that prices in the second-hand market is below the carrying amount of the vessels. Evidence that the economic performance of the vessel is, or will be, worse than expected, including decrease in utilization, net cash flows or operating profit are significantly worse than expected.Evidence is available of obsolescence or physical damage of a vessel.The recoverable amount is the higher of an asset\u2019s fair value less cost to sell (net selling price) and value in use. The fair value is the amount obtainable from the sale of an asset in an arm\u2019s length transaction less the costs of disposal. Value in use is the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. Significant judgment in accounting for impairment of vesselsValue in use calculations involve a high degree of estimation and several critical assumptions such as time charter rates, utilisation, operational expenses, dry-dockings, useful life, recycling values and discount rates. The key assumptions used in the impairment assessment are disclosed in note 11, together with sensitivity tables showing the effect on recoverable amount from changes in key assumptions. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts, and a weak shipping market may result in future impairment losses. Please see note 11 for further information on impairment of vessels.Tests performed in 2025 and 2024LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with an expected slow recovery until 2027 constitutes an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization and the market value of the vessels compared to the book value, are considered an impairment indicator. This analysis led to the conclusion that there were indications of impairment, and the Group has performed an impairment assessment year end 2025, without identifying the need for any impairment chargers. Also, for 2024 the Group identified indications of impairment for the vessels and performed a similar test with the same result as for 2025.Further elaboration on this analysis is provided in Note 10.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__41": { "value": "ImpairmentVessels and other fixed assets are assessed for impairment indicators each reporting period. If impairment indicators are identified the recoverable amount is estimated, and if the carrying amount of an asset or cash generating unit (CGU) exceeds its recoverable amount an impairment loss is recognised. Each vessel is assessed as a separate cash generating unit (CGU) by Awilco LNG. In assessing whether there is any indication that a vessel may be impaired, the Company considers internal and external indicators, including but not limited to: Significant changes in market interest rates, discount rates and inflation that are used in the impairment test and is expected to decrease the recoverable amount below the carrying amount of a vessel. Significant changes in the market such as decrease in spot rates or significant change in the environmental regulations.Indications that prices in the second-hand market is below the carrying amount of the vessels. Evidence that the economic performance of the vessel is, or will be, worse than expected, including decrease in utilization, net cash flows or operating profit are significantly worse than expected.Evidence is available of obsolescence or physical damage of a vessel.The recoverable amount is the higher of an asset\u2019s fair value less cost to sell (net selling price) and value in use. The fair value is the amount obtainable from the sale of an asset in an arm\u2019s length transaction less the costs of disposal. Value in use is the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. Significant judgment in accounting for impairment of vesselsValue in use calculations involve a high degree of estimation and several critical assumptions such as time charter rates, utilisation, operational expenses, dry-dockings, useful life, recycling values and discount rates. The key assumptions used in the impairment assessment are disclosed in note 11, together with sensitivity tables showing the effect on recoverable amount from changes in key assumptions. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts, and a weak shipping market may result in future impairment losses. Please see note 11 for further information on impairment of vessels.Tests performed in 2025 and 2024LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with an expected slow recovery until 2027 constitutes an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization and the market value of the vessels compared to the book value, are considered an impairment indicator. This analysis led to the conclusion that there were indications of impairment, and the Group has performed an impairment assessment year end 2025, without identifying the need for any impairment chargers. Also, for 2024 the Group identified indications of impairment for the vessels and performed a similar test with the same result as for 2025.Further elaboration on this analysis is provided in Note 10.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__44": { "value": "InventoryInventories consist of bunkers and lube oil on board the vessels. Cost is determined in accordance with the first-in-first-out principle (FIFO), and expenses related to inventory are presented as voyage related expenses in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__50": { "value": "TaxesThe income tax expense consists of current income tax and changes in deferred tax. Current income tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Deferred income tax is provided using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax assets and liabilities is determined using tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax liabilities and deferred tax assets are recognised at nominal values and classified as non-current liabilities and non-current assets in the statement of financial position. For Group companies subject to tonnage tax regimes, incurred tonnage tax is recognised as an operating expense.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__49": { "value": "TaxesThe income tax expense consists of current income tax and changes in deferred tax. Current income tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Deferred income tax is provided using the liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred income tax assets and liabilities is determined using tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Deferred tax liabilities and deferred tax assets are recognised at nominal values and classified as non-current liabilities and non-current assets in the statement of financial position. For Group companies subject to tonnage tax regimes, incurred tonnage tax is recognised as an operating expense.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__52": { "value": "Financial instruments Financial assetsFinancial instruments represent a contractual right by Awilco LNG to receive cash or another financial asset in the future. Financial assets include trade receivables and cash and cash equivalents.Financial assets are classified at initial recognition and subsequently measured at either amortised cost or fair value through profit or loss.Trade receivables are initially recognized at transaction price at the date when they are originated. Subsequent measurement is at amortized cost using the effective interest method (EIR), and trade receivables are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified, or impaired. The Group applies a simplified approach in calculating impairments and recognises a loss allowance based on lifetime expected credit losses (ECLs) at each reporting date. The Group considers a financial asset in default when contractual payments are 90 days past due. In certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. Financial liabilitiesFinancial liabilities represent a contractual obligation by Awilco LNG to deliver cash in the future and are classified as either short- or long-term. Financial liabilities include trade payables and interest-bearing debt.Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss or financial liabilities measured at amortised cost Trade payables and interest bearing debt is classified as financial liabilities measured at amortised cost and are recognised initially at fair value, net of directly attributable transaction costs. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__51": { "value": "Financial instruments Financial assetsFinancial instruments represent a contractual right by Awilco LNG to receive cash or another financial asset in the future. Financial assets include trade receivables and cash and cash equivalents.Financial assets are classified at initial recognition and subsequently measured at either amortised cost or fair value through profit or loss.Trade receivables are initially recognized at transaction price at the date when they are originated. Subsequent measurement is at amortized cost using the effective interest method (EIR), and trade receivables are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified, or impaired. The Group applies a simplified approach in calculating impairments and recognises a loss allowance based on lifetime expected credit losses (ECLs) at each reporting date. The Group considers a financial asset in default when contractual payments are 90 days past due. In certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. Financial liabilitiesFinancial liabilities represent a contractual obligation by Awilco LNG to deliver cash in the future and are classified as either short- or long-term. Financial liabilities include trade payables and interest-bearing debt.Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss or financial liabilities measured at amortised cost Trade payables and interest bearing debt is classified as financial liabilities measured at amortised cost and are recognised initially at fair value, net of directly attributable transaction costs. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__59": { "value": "Financial assetsFinancial instruments represent a contractual right by Awilco LNG to receive cash or another financial asset in the future. Financial assets include trade receivables and cash and cash equivalents.Financial assets are classified at initial recognition and subsequently measured at either amortised cost or fair value through profit or loss.Trade receivables are initially recognized at transaction price at the date when they are originated. Subsequent measurement is at amortized cost using the effective interest method (EIR), and trade receivables are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified, or impaired. The Group applies a simplified approach in calculating impairments and recognises a loss allowance based on lifetime expected credit losses (ECLs) at each reporting date. The Group considers a financial asset in default when contractual payments are 90 days past due. In certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__54": { "value": "Financial assetsFinancial instruments represent a contractual right by Awilco LNG to receive cash or another financial asset in the future. Financial assets include trade receivables and cash and cash equivalents.Financial assets are classified at initial recognition and subsequently measured at either amortised cost or fair value through profit or loss.Trade receivables are initially recognized at transaction price at the date when they are originated. Subsequent measurement is at amortized cost using the effective interest method (EIR), and trade receivables are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified, or impaired. The Group applies a simplified approach in calculating impairments and recognises a loss allowance based on lifetime expected credit losses (ECLs) at each reporting date. The Group considers a financial asset in default when contractual payments are 90 days past due. In certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__53": { "value": "Financial assetsFinancial instruments represent a contractual right by Awilco LNG to receive cash or another financial asset in the future. Financial assets include trade receivables and cash and cash equivalents.Financial assets are classified at initial recognition and subsequently measured at either amortised cost or fair value through profit or loss.Trade receivables are initially recognized at transaction price at the date when they are originated. Subsequent measurement is at amortized cost using the effective interest method (EIR), and trade receivables are subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified, or impaired. The Group applies a simplified approach in calculating impairments and recognises a loss allowance based on lifetime expected credit losses (ECLs) at each reporting date. The Group considers a financial asset in default when contractual payments are 90 days past due. In certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__57": { "value": "Financial liabilitiesFinancial liabilities represent a contractual obligation by Awilco LNG to deliver cash in the future and are classified as either short- or long-term. Financial liabilities include trade payables and interest-bearing debt.Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss or financial liabilities measured at amortised cost Trade payables and interest bearing debt is classified as financial liabilities measured at amortised cost and are recognised initially at fair value, net of directly attributable transaction costs. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__56": { "value": "Financial liabilitiesFinancial liabilities represent a contractual obligation by Awilco LNG to deliver cash in the future and are classified as either short- or long-term. Financial liabilities include trade payables and interest-bearing debt.Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss or financial liabilities measured at amortised cost Trade payables and interest bearing debt is classified as financial liabilities measured at amortised cost and are recognised initially at fair value, net of directly attributable transaction costs. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__60": { "value": "Share capitalOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognised as a deduction from equity, net of any tax effects. Own equity instruments that are acquired (treasury shares) are recognised at cost and deducted from equity. No gain or loss is recognised in the income statement on the purchase, sale, issue or cancellation of the Group\u2019s own equity instruments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__61": { "value": "DividendsDividend payments are recognised as a liability in the Group\u2019s financial statements from the date when the dividend is approved by the General Meeting. A corresponding amount is recognised towards equity as return of paid in capital.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__65": { "value": "Cash flow statementThe cash flow statement is presented using the indirect method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__63": { "value": "New and amended standards and interpretationsAmendments and changes to IFRSThe Group has applied certain amendments to the standards and interpretations that are effective for annual periods beginning 1 January 2025. None of the amendments and interpretations applied had impacts on the amounts recognized in the current or previous periods and are not expected to affect future periodsStandards issued but not yet effectiveCertain new accounting standards, amendments, standards and interpretations that have been published, but are not mandatory for 31 December 2025 reporting periods, have not been early adopted by the Group. Out of these standards, only IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 (and consequential amendments to other standards) is expected to have a material impact in the Group\u2019s financial statements. In April 2024, the IASB issued IFRS 18, which replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new. It also requires disclosure of newly defined management-defined performance measures (MPMs\u2019), subtotals of income and expenses, and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements (PFS) and the notes. IFRS 18, and the amendments to the other standards, is effective for reporting periods beginning on or after 1 January 2027. IFRS 18 will apply retrospectively. The Group is currently working to identify all impacts the new standard will have on the primary financial statements and notes to the financial statements, particularly with respect to the classification of currency gains and losses, and the disclosure of MPMs.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__62": { "value": "New and amended standards and interpretationsAmendments and changes to IFRSThe Group has applied certain amendments to the standards and interpretations that are effective for annual periods beginning 1 January 2025. None of the amendments and interpretations applied had impacts on the amounts recognized in the current or previous periods and are not expected to affect future periodsStandards issued but not yet effectiveCertain new accounting standards, amendments, standards and interpretations that have been published, but are not mandatory for 31 December 2025 reporting periods, have not been early adopted by the Group. Out of these standards, only IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 (and consequential amendments to other standards) is expected to have a material impact in the Group\u2019s financial statements. In April 2024, the IASB issued IFRS 18, which replaces IAS 1 Presentation of Financial Statements. IFRS 18 introduces new requirements for presentation within the statement of profit or loss, including specified totals and subtotals. Furthermore, entities are required to classify all income and expenses within the statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations, whereof the first three are new. It also requires disclosure of newly defined management-defined performance measures (MPMs\u2019), subtotals of income and expenses, and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements (PFS) and the notes. IFRS 18, and the amendments to the other standards, is effective for reporting periods beginning on or after 1 January 2027. IFRS 18 will apply retrospectively. The Group is currently working to identify all impacts the new standard will have on the primary financial statements and notes to the financial statements, particularly with respect to the classification of currency gains and losses, and the disclosure of MPMs.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__68": { "value": "NOTE 3 // FREIGHT INCOMEIn USD thousandsFreight income2025 2024WilForce 8 86133 824WilPride 32 706 33 765 Total freight income 41 567 67 589Freight income consists of revenues from time charter contracts with customers, and includes time charter hire, ballast bonuses, misc. income, bunkers compensation and compensation for CO2 quotas. MUSD 0.3 of freight income relates to bunkers compensation received from charterers' on single voyages, which is presented gross in the income statement (MUSD 0.4 in 2024). Time charter freight income is split into a lease element and a service element. For accounting purposes the latter is recognised as revenue, as the Group satisifies its performance obligation of delivering LNG shipping services over time according to the time charter party, concurrent with recognition of the lease element. The following specifies total freight income split into the lease element and the service element:Freight income2025 2024Lease element 27 14768 850 Service element 14 420 11 872 Total freight income 41 567 80 723 Contract balancess31/12/2025 31/12/2024Trade receivables from charterers- 7Contract assets 1 971-Contract liabilities- 2 806Provision sale of inventory --Contract liabilities arise from prepayment of time charter hire from charterers (deferred revenue). Time charter hire is usually paid monthly in advance and is recognised as revenue as the Group's performance obligations are satified over time. Contract assets are reclassified to trade receivables upon invoicing of charter hire.The following specifies the contractual lease element income assessed as operational lease agreements to be received from 1 January 2026 based on firm charter contracts as per December 31, 2025:Contracted future freight income< 6 mon.6 mon. - 1 yr> 1 yrTotalWilForce - - - -WilPride 288 - - 288Total contracted future freight income288--288Both vessels traded in the spot market as per December 31. 2025. Only current fixtures included.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__67-1": { "value": "NOTE 3 // FREIGHT INCOMEIn USD thousandsFreight income2025 2024WilForce 8 86133 824WilPride 32 706 33 765 Total freight income 41 567 67 589Freight income consists of revenues from time charter contracts with customers, and includes time charter hire, ballast bonuses, misc. income, bunkers compensation and compensation for CO2 quotas. MUSD 0.3 of freight income relates to bunkers compensation received from charterers' on single voyages, which is presented gross in the income statement (MUSD 0.4 in 2024). Time charter freight income is split into a lease element and a service element. For accounting purposes the latter is recognised as revenue, as the Group satisifies its performance obligation of delivering LNG shipping services over time according to the time charter party, concurrent with recognition of the lease element. The following specifies total freight income split into the lease element and the service element:Freight income2025 2024Lease element 27 14768 850 Service element 14 420 11 872 Total freight income 41 567 80 723 Contract balancess31/12/2025 31/12/2024Trade receivables from charterers- 7Contract assets 1 971-Contract liabilities- 2 806Provision sale of inventory --Contract liabilities arise from prepayment of time charter hire from charterers (deferred revenue). Time charter hire is usually paid monthly in advance and is recognised as revenue as the Group's performance obligations are satified over time. Contract assets are reclassified to trade receivables upon invoicing of charter hire.The following specifies the contractual lease element income assessed as operational lease agreements to be received from 1 January 2026 based on firm charter contracts as per December 31, 2025:Contracted future freight income< 6 mon.6 mon. - 1 yr> 1 yrTotalWilForce - - - -WilPride 288 - - 288Total contracted future freight income288--288Both vessels traded in the spot market as per December 31. 2025. Only current fixtures included.NOTE 21 // INTEREST BEARING DEBTBoth vessels was from 2020 until June 2024 financed with a financial lease with CCB Financial Leasing Co. Ltd. (CCBFL). In June 2024 the Company utilised the purchase option under the financing to refinance the vessels with new similar arrangements with subsidiaries owned by China Development Bank Financial Leasing Co. Ltd (CDBL). Both WilForce and WilPride are chartered back on bareboat basis to wholly owned subsidiaries of the Company for 10 to 12 years from the commencement. The bareboat hire is payable quarterly in arrears and has a 26-year age-adjusted straight-line amortisation profile. The Group has rolling repurchase options starting in June 2026 and repurchase obligations upon termination of the arrangements. CDBL has the right to extend the bareboat agreement for two years starting in 2034.The facility contains a minimum value clause, but no further financial covenants, and the Group is in compliance with this as per December 31, 2025. The facility bears a margin of 250 bps above floating US interest rates with 3-months SOFR as the reference rate.In March 2026 the Company negotiated an amendment to the financing arrangements with CDBL, which includes a two-year amortization holiday in exchange for a prepayment of USD 5.25 million per vessel and an increase in margin from 2.50% to 2.65% during the non-amortizing period. Ordinary amortisation and margin will resume from January 1, 2028 and accumulated deferred amortisation will be repaid through increased amortisation during 2029 and 2030.Carrying amountThe net carrying amount of the lease liabilities and other interest bearing debt is presented as follows:31/12/202431/12/2025Short-term interest bearing debt 13 074 13 000Long-term interest bearing debt 165 805177 750 Total 178 879 190 750Following the reported amendment to the lease agreement made in March 2026 Short-term interest bearing debt is USD 10.5 million, while long-term interest bearing debt is USD 176,3 million.Interest bearing debt is presented net of capitalized transaction costs which are amortised over the repayment period for the debt.Payments towards lease liabilities2025PrincipalTotalInterestLease payments WilForce 6 500 6 480 12 980 Lease payments WilPride 6 500 6 480 12 980Total 13 000 12 959 25 9592024PrincipalTotalInterestLease payments WilForce 7 938 12 111 20 049 Lease payments WilPride 7 938 12 185 20 123Total 15 876 24 296 40 172Future minimum lease payments and their present valuePer 31 December 2025< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 115 500 180 500Present value of min. lease payments 12 70443 63472 260128 598 Per 31 December 2024< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 128 500 193 500Present value of min. lease payments 12 672 42 817 73 093128 582 Reconciliation of movements of liabilities to cash flows arising from financing activities", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__66": { "value": "NOTE 3 // FREIGHT INCOMEIn USD thousandsFreight income2025 2024WilForce 8 86133 824WilPride 32 706 33 765 Total freight income 41 567 67 589Freight income consists of revenues from time charter contracts with customers, and includes time charter hire, ballast bonuses, misc. income, bunkers compensation and compensation for CO2 quotas. MUSD 0.3 of freight income relates to bunkers compensation received from charterers' on single voyages, which is presented gross in the income statement (MUSD 0.4 in 2024). Time charter freight income is split into a lease element and a service element. For accounting purposes the latter is recognised as revenue, as the Group satisifies its performance obligation of delivering LNG shipping services over time according to the time charter party, concurrent with recognition of the lease element. The following specifies total freight income split into the lease element and the service element:Freight income2025 2024Lease element 27 14768 850 Service element 14 420 11 872 Total freight income 41 567 80 723 Contract balancess31/12/2025 31/12/2024Trade receivables from charterers- 7Contract assets 1 971-Contract liabilities- 2 806Provision sale of inventory --Contract liabilities arise from prepayment of time charter hire from charterers (deferred revenue). Time charter hire is usually paid monthly in advance and is recognised as revenue as the Group's performance obligations are satified over time. Contract assets are reclassified to trade receivables upon invoicing of charter hire.The following specifies the contractual lease element income assessed as operational lease agreements to be received from 1 January 2026 based on firm charter contracts as per December 31, 2025:Contracted future freight income< 6 mon.6 mon. - 1 yr> 1 yrTotalWilForce - - - -WilPride 288 - - 288Total contracted future freight income288--288Both vessels traded in the spot market as per December 31. 2025. Only current fixtures included.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__69-1": { "value": "Contract balancess31/12/2025 31/12/2024Trade receivables from charterers- 7Contract assets 1 971-Contract liabilities- 2 806Provision sale of inventory --Contract liabilities arise from prepayment of time charter hire from charterers (deferred revenue). Time charter hire is usually paid monthly in advance and is recognised as revenue as the Group's performance obligations are satified over time. Contract assets are reclassified to trade receivables upon invoicing of charter hire.The following specifies the contractual lease element income assessed as operational lease agreements to be received from 1 January 2026 based on firm charter contracts as per December 31, 2025:Contracted future freight income< 6 mon.6 mon. - 1 yr> 1 yrTotalWilForce - - - -WilPride 288 - - 288Total contracted future freight income288--288Both vessels traded in the spot market as per December 31. 2025. Only current fixtures included.NOTE 11 // TRADE RECEIVABLESTrade receivables31/12/2025 31/12/2024Trade receivables -2 818Allowance for doubtful debts - - Trade receivables carrying value- 2 818 According to contract terms freight income is generally paid in advance, and thus the Group has limited amounts of trade receivables. No losses have been realized on trade receivables in 2025 or 2024. See note 3 regarding contract assets and note 19 regarding management of credit risk.Ageing analysis trade receivablesNeither Past due but not impairedpast due / Totalimpaired 30-60 days < 30 days61-90 days12/31/2025-- - - - 12/31/20242 806 2 806 - - - NOTE 13 // OTHER SHORT TERM ASSETS31/12/202431/12/2025Other short term assetsPrepaid expenses 1 057 844Prepaid lease liability --VAT-receivable 78 55Accrued EUAs 1 860742Insurance claims - 781Other short term receivables 2 375 289Total other short term assets 4 977 2 711Please see note 6 for further information on insurance claims. The insurance claims are considered as virtually certain contingent assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__70": { "value": "NOTE 4 // SEGMENT INFORMATIONOperating segments The Group currently owns and operates two LNG vessels which operate globally. For internal reporting and management purposes the Group's business is organised into one reporting segment, LNG transportation. Performance is not evaluated by geographical region as the vessels trade globally and revenue is not dependent on any specific country. The Group does not consider the domicile of its customers as a relevant decision making guideline and hence does not consider it relevant to allocate performance to specific geographical locations. Revenue from the Group's country of domicile, Norway, was NIL in 2025, same as in 2024. Information about major customers In 2025 the Group had one major customer individually contributing with more than 10 % of the Group's revenues at 76% of total revenue, compared to two in 2024 contributing 42% and 50%.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__72": { "value": "NOTE 5 // VOYAGE RELATED EXPENSESVoyage related expenses20252024Bunkers consumption 5 5151 736Commissions67 398Consumed EUAs 200 269 Other voyage expenses 2 186 843 Total voyage related expenses 7 9673 246Bunker consumption relates to periods where the vessels have been idle or repositioning related to special survey and dry-dock, and for single voyage charters where bunkers consumption has been reimbursed by the charterers (see note 3). When the vessels are on time charter contracts bunker consumption is for the charterer's expense.Consumed EUAS (European Union Allowances) realtes to purchase of Co2 quotas for the Companys own account when the cost is not reimbursed by charterers. Cost for Co2 quoatas reimbursed by Charterers are booket gross and included in Freight income and Other voyage expences.", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__71-1": { "value": "NOTE 5 // VOYAGE RELATED EXPENSESVoyage related expenses20252024Bunkers consumption 5 5151 736Commissions67 398Consumed EUAs 200 269 Other voyage expenses 2 186 843 Total voyage related expenses 7 9673 246Bunker consumption relates to periods where the vessels have been idle or repositioning related to special survey and dry-dock, and for single voyage charters where bunkers consumption has been reimbursed by the charterers (see note 3). When the vessels are on time charter contracts bunker consumption is for the charterer's expense.Consumed EUAS (European Union Allowances) realtes to purchase of Co2 quotas for the Companys own account when the cost is not reimbursed by charterers. Cost for Co2 quoatas reimbursed by Charterers are booket gross and included in Freight income and Other voyage expences.NOTE 7 // ADMINISTRATION EXPENSESAdministration expenses20252024Salaries and other remuneration 9451 333Social security cost 186 312 Pension 187 278Other employee related expenses 22 219Total employee related expenses 1 341 1 941Management fees 984 675Consultant, legal and auditor\u2019s fees 484 301Other administrative expenses 583 706Total administration expenses 3 392 3 624Information regarding remuneration to key management, management fees to related parties, fees to the Board of Directors and auditor\u2019s fees is provided in note 20.Number of onshore employees20252024Onshore employees year end 46Average number of onshore work years 4.0 6.1PensionsThe Group has a defined contribution plan for onshore employees which complies with the requirements in the Mandatory Occupational Pension act in Norway (\"Lov om obligatorisk tjenestepensjon\"). Contributions on salary up until 12G are funded in a life insurance company, whereas contributions on salary above 12G are transferred to a separately administered scheme, pledged towards the participating employees and booked gross as pension assets and pension liabilities.As at 31 December 2025 the Group's pension liability was KUSD 856 (31 December 2024 KUSD 637) and the corresponding pension asset was KUSD 752 (31 December 2024 KUSD 589).NOTE 10 // VESSELS AND OTHER FIXED ASSETSVessels2025 2024Cost as at 1 January426 894426 917+ Capitalised upgrades, dry-dock, spare parts and replacements - 388 - Disposals (1 342)(411)Cost as at 31 December 425 552 426 894 Accumulated depreciation and impairment as at 1 January 124 765 109 607 - Depreciation 15 386 15 569- Disposals (1 342) (411)-Impairment Accumulated depreciation and impairment as at 31 December 138 808 124 765Carrying amount as at 31 December286 743 302 129 Estimated useful lifes: Vessel main components 35 years35 years Vessel indirect leasing expenses 2 - 5 years2 - 5 years Dry-dock and engine overhauls 4 - 5 years4 - 5 years Multi-period spares 10 years10 yearsEstimated remaining useful life 23 years26 yearsDepreciation methodStraight lineStraight lineEstimated useful life of vessels was changed from 40 years to 35 years at the end of 2023, starting January 1, 2024.Both WilForce and WilPride are financed by sale/leaseback agreements. In the sale leaseback arrangement the company have an purchase obligation in at the end of the charter period in 2030 and the vessels is by that classified as fixed assets. Interest expense, cash ouflow etc on lease liabilities: please see note 16 and note 21.Impairment: The Group has performed an impairment assessment year end 2025, without identifying the need for any impairment charges.Each vessel is regarded as a separate cash generating unit. The Group considers market charter rates, the relationship between market value and book value of the vessels and the relationship between its market capitalisation and its book value, among other factors, when reviewing for indicators of impairment. Even though the LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with the slow recovery until mid-2027 constitute an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization, considering the weak current market in which the Group currently operates, is considered an impairment indicator. The recoverable amount of the vessels has been estimated based on a calculation of value in use. The value in use calculations are based on a discounted cash flow model. The cash flows include contracted cash in-flows of time charter revenue from firm charter parties, and best estimates of non-contracted revenue for the remaining useful lives of each vessel adjusted for estimated utilisation. TC rates of USD 32.250 per day, USD 50.100 and USD 71.710 per day are estimated for 2026, 2027 and 2028, respectively, as non-contracted revenue. Cash outflows of estimated operating expenses, commissions and dry-dockings are deducted. A residual value from recycling at the end of the asset's useful life is estimated and included in the cash inflows, based on forward prices of steel less estimated costs of recycling. Estimated non-contracted revenue and utilisation is benchmarked against independent market analyst sector reports and historical data assuming the vessels trade on fixed rate medium term times charter contracts. Budgets and historical data are used in estimating operating expenses. Inflation forecasts from IMF are used to adjust cash flows to nominal values. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts.The cash flows are discounted using a weighted average cost of capital (WACC) applicable to the asset, estimated at 9.10 % considering the applicable tax regime (8.60 % in 2024). The following key assumptions are made in estimating the WACC:Cost of equity is estimated using the capital asset pricing model (CAPM), and is based on a peer group equity beta adjusted forpeer specific leverage, and leveraged according to Awilco LNG's Cost of debt is based on adding the U.S. 10 year swap rate to an estimated debt margin corresponding to the cost of long term funding given the current market conditions, industry outlook and specific credit risk.The most critical assumptions affecting the estimated value in use is 1) utilisation 2) non-contracted time charter rates 3) WACC and 4) Premium/discount to spot rate. The headroom on the vessels is 18 - 23 % above book values, on average USD 29 million. Changes in the assumptions applied in the value in use calculations may cause future impairment losses, as shown in the following table to illustrate the sensitivities:Effect on recoverable amount per vessel1 %-point change in utilisationUSD 3.0 million1 % change in non-contracted time charter ratesUSD 2.9 million10 bps change in WACCUSD 1.9 million1 % premium/discount to spot rate USD 2.5 million", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__75": { "value": "NOTE 6 // OPERATING EXPENSES AND OTHER INCOMEOperating expenses20252024Crew expensess 5 8515 878Other operating expenses 4 386 4 636Insurance expenses1 2541 340Engine overhauls 2 218-Tonnage tax 2527Total operating expenses 13 73311 881Other income20252024Loss of hire insurance proceeds from BWTS failure-3 661Total other income -3 661Until the end of 2024 engine overhauls was identified as separate component of cost of vessels and depreciated separately. As the Company entered into a long-term fixed contract starting January 1, 2025, payable monthly for such overhauls, related cost is, starting from January 1, 2025, expensed as incurred and booked as operational expenses.In fourth quarter 2024 WilForce experienced an issue with its BWTS reducing the vessels\u2019 ability to trade and was off hire for 68 days. The Company received compensation from the Loss of Hire insurance and booked USD 3.7 million under other income in the same year.In 2025 there were a total of 730 trading days and 0 technical off-hire days (732 trading days in 2024 and 0.5 technical off-hire days).2025 2024Number of seafarers 55 55Seafarers at year-end", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__74": { "value": "NOTE 6 // OPERATING EXPENSES AND OTHER INCOMEOperating expenses20252024Crew expensess 5 8515 878Other operating expenses 4 386 4 636Insurance expenses1 2541 340Engine overhauls 2 218-Tonnage tax 2527Total operating expenses 13 73311 881Other income20252024Loss of hire insurance proceeds from BWTS failure-3 661Total other income -3 661Until the end of 2024 engine overhauls was identified as separate component of cost of vessels and depreciated separately. As the Company entered into a long-term fixed contract starting January 1, 2025, payable monthly for such overhauls, related cost is, starting from January 1, 2025, expensed as incurred and booked as operational expenses.In fourth quarter 2024 WilForce experienced an issue with its BWTS reducing the vessels\u2019 ability to trade and was off hire for 68 days. The Company received compensation from the Loss of Hire insurance and booked USD 3.7 million under other income in the same year.In 2025 there were a total of 730 trading days and 0 technical off-hire days (732 trading days in 2024 and 0.5 technical off-hire days).2025 2024Number of seafarers 55 55Seafarers at year-end", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__73": { "value": "NOTE 6 // OPERATING EXPENSES AND OTHER INCOMEOperating expenses20252024Crew expensess 5 8515 878Other operating expenses 4 386 4 636Insurance expenses1 2541 340Engine overhauls 2 218-Tonnage tax 2527Total operating expenses 13 73311 881Other income20252024Loss of hire insurance proceeds from BWTS failure-3 661Total other income -3 661Until the end of 2024 engine overhauls was identified as separate component of cost of vessels and depreciated separately. As the Company entered into a long-term fixed contract starting January 1, 2025, payable monthly for such overhauls, related cost is, starting from January 1, 2025, expensed as incurred and booked as operational expenses.In fourth quarter 2024 WilForce experienced an issue with its BWTS reducing the vessels\u2019 ability to trade and was off hire for 68 days. The Company received compensation from the Loss of Hire insurance and booked USD 3.7 million under other income in the same year.In 2025 there were a total of 730 trading days and 0 technical off-hire days (732 trading days in 2024 and 0.5 technical off-hire days).2025 2024Number of seafarers 55 55Seafarers at year-end", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__79": { "value": "NOTE 7 // ADMINISTRATION EXPENSESAdministration expenses20252024Salaries and other remuneration 9451 333Social security cost 186 312 Pension 187 278Other employee related expenses 22 219Total employee related expenses 1 341 1 941Management fees 984 675Consultant, legal and auditor\u2019s fees 484 301Other administrative expenses 583 706Total administration expenses 3 392 3 624Information regarding remuneration to key management, management fees to related parties, fees to the Board of Directors and auditor\u2019s fees is provided in note 20.Number of onshore employees20252024Onshore employees year end 46Average number of onshore work years 4.0 6.1PensionsThe Group has a defined contribution plan for onshore employees which complies with the requirements in the Mandatory Occupational Pension act in Norway (\"Lov om obligatorisk tjenestepensjon\"). Contributions on salary up until 12G are funded in a life insurance company, whereas contributions on salary above 12G are transferred to a separately administered scheme, pledged towards the participating employees and booked gross as pension assets and pension liabilities.As at 31 December 2025 the Group's pension liability was KUSD 856 (31 December 2024 KUSD 637) and the corresponding pension asset was KUSD 752 (31 December 2024 KUSD 589).", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__77-1": { "value": "NOTE 7 // ADMINISTRATION EXPENSESAdministration expenses20252024Salaries and other remuneration 9451 333Social security cost 186 312 Pension 187 278Other employee related expenses 22 219Total employee related expenses 1 341 1 941Management fees 984 675Consultant, legal and auditor\u2019s fees 484 301Other administrative expenses 583 706Total administration expenses 3 392 3 624Information regarding remuneration to key management, management fees to related parties, fees to the Board of Directors and auditor\u2019s fees is provided in note 20.Number of onshore employees20252024Onshore employees year end 46Average number of onshore work years 4.0 6.1PensionsThe Group has a defined contribution plan for onshore employees which complies with the requirements in the Mandatory Occupational Pension act in Norway (\"Lov om obligatorisk tjenestepensjon\"). Contributions on salary up until 12G are funded in a life insurance company, whereas contributions on salary above 12G are transferred to a separately administered scheme, pledged towards the participating employees and booked gross as pension assets and pension liabilities.As at 31 December 2025 the Group's pension liability was KUSD 856 (31 December 2024 KUSD 637) and the corresponding pension asset was KUSD 752 (31 December 2024 KUSD 589).Remuneration to key managementPensionsSalary Other TotalBonus2025 RemunerationCEO Jon Skule Storheill 39506734496CFO Per Heiberg 26604126333Total 662010860830PensionsSalary Other TotalBonus2024 RemunerationCEO Jon Skule Storheill 3731665729625CFO Per Heiberg 2381123622408Total 61127893511 033Loans, advances and guaranteesAwilco LNG has not provided any loans, advances or guarantees to key management.The Board of Directors\u2019 guidelines regarding remuneration to leading personsThe guidelines regarding remuneration to leading persons have been prepared by the board of directors in accordance with section 6-16 a of the Norwegian Public Limited Liability Companies Act and was adopted by the Annual General Meeting in 2021 and restated by the Annual General Meeting in 2025. Awilco LNG will present a report on remuneration to leading persons to be approved by the Annual general meeting in 2026.The guidelines set out for determination of salaries and other remuneration applies to leading persons in the Company.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__80": { "value": "NOTE 8 // EARNINGS PER SHAREBasic earnings per share are calculated by dividing profit/(loss) for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year.Diluted earnings per share are calculated by dividing the profit/(loss) for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of all potentially dilutive ordinary shares to ordinary shares. The Company did not have any potentially dilutive ordinary shares as per 31 December 2025 or 31 December 2024.20252024Earnings per shareProfit/(loss) for year attributable to ordinary equity holders (KUSD)(11 174)17 110Weighted average number of shares outstanding, basic and diluted 132 548 611 132 548 611 Basic/diluted earnings per share (USD) (0,08) 0,13", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__64": { "value": "NOTE 8 // EARNINGS PER SHAREBasic earnings per share are calculated by dividing profit/(loss) for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year.Diluted earnings per share are calculated by dividing the profit/(loss) for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of all potentially dilutive ordinary shares to ordinary shares. The Company did not have any potentially dilutive ordinary shares as per 31 December 2025 or 31 December 2024.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__78": { "value": "Number of onshore employees20252024Onshore employees year end 46Average number of onshore work years 4.0 6.1", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__83": { "value": "NOTE 9 // INCOME TAXESTax regimesThe Company's subsidiaries in which the vessels are held are subject to Norwegian tonnage tax (NTT). Companies subject to NTT are exempt from ordinary tax on income derived from operations in international waters. The subsidiaries subject to NTT are taxed on a notional basis based on the net tonnage of the companies' vessels. Income and expenses not derived from the operation of vessels in international waters, such as finance income and expenses, are taxed according to ordinary corporate tax in Norway based on the relative composition of financial assets to total assets of the subsidiaries' balance sheets.The Parent Company and the subsidiary Awilco LNG Technical Management AS are subject to ordinary corporation taxin Norway.Income tax expense20252024Current income tax - - Changes in deferred tax - - Total income tax expense / (income) - - Specification of basis for deferred tax31/12/2025 31/12/2024Gain/loss account - - Net pension assets 104 48Tax loss carry forward 28 702 36 121 Basis for deferred tax asset / (liability) 28 806 36 169 Not recognised deferred tax assets (basis) (28 806) (36 169)Basis for deferred tax asset / (liability) Tax rate 22 %22 %Deferred tax asset / (liability) - - Recognition of deferred income tax assets is subject to strict requirements in respect of the ability to substantiate that sufficient taxable profit will be available against which the unutilised tax losses can be used. Based on these requirements and an assessment by the Group, deferred tax assets arising from tax loss carry forward has not been recognised. Utilisation of the tax loss carry forward is not limited in time. Reconciliation of effective tax rate20252024Profit/(loss) before taxes (11 174)17 110 Tax based on ordinary tax rate (22 %) (2 458) 3 764Effects from: Profit subject to tonnage tax (4 339) (1 055)Permanent differences (33) (2 168) Not recognised deferred tax asset (7 364) (1 269)Currency effects 14 194 727Total income tax expense / (income) --Income tax payable20252024Current tax payable recognised in income statement - - Current tax payable recognised directly in equity - - Total income tax payable - - ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__82": { "value": "NOTE 9 // INCOME TAXESTax regimesThe Company's subsidiaries in which the vessels are held are subject to Norwegian tonnage tax (NTT). Companies subject to NTT are exempt from ordinary tax on income derived from operations in international waters. The subsidiaries subject to NTT are taxed on a notional basis based on the net tonnage of the companies' vessels. Income and expenses not derived from the operation of vessels in international waters, such as finance income and expenses, are taxed according to ordinary corporate tax in Norway based on the relative composition of financial assets to total assets of the subsidiaries' balance sheets.The Parent Company and the subsidiary Awilco LNG Technical Management AS are subject to ordinary corporation taxin Norway.Income tax expense20252024Current income tax - - Changes in deferred tax - - Total income tax expense / (income) - - Specification of basis for deferred tax31/12/2025 31/12/2024Gain/loss account - - Net pension assets 104 48Tax loss carry forward 28 702 36 121 Basis for deferred tax asset / (liability) 28 806 36 169 Not recognised deferred tax assets (basis) (28 806) (36 169)Basis for deferred tax asset / (liability) Tax rate 22 %22 %Deferred tax asset / (liability) - - Recognition of deferred income tax assets is subject to strict requirements in respect of the ability to substantiate that sufficient taxable profit will be available against which the unutilised tax losses can be used. Based on these requirements and an assessment by the Group, deferred tax assets arising from tax loss carry forward has not been recognised. Utilisation of the tax loss carry forward is not limited in time. Reconciliation of effective tax rate20252024Profit/(loss) before taxes (11 174)17 110 Tax based on ordinary tax rate (22 %) (2 458) 3 764Effects from: Profit subject to tonnage tax (4 339) (1 055)Permanent differences (33) (2 168) Not recognised deferred tax asset (7 364) (1 269)Currency effects 14 194 727Total income tax expense / (income) --Income tax payable20252024Current tax payable recognised in income statement - - Current tax payable recognised directly in equity - - Total income tax payable - - ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__81": { "value": "NOTE 9 // INCOME TAXESTax regimesThe Company's subsidiaries in which the vessels are held are subject to Norwegian tonnage tax (NTT). Companies subject to NTT are exempt from ordinary tax on income derived from operations in international waters. The subsidiaries subject to NTT are taxed on a notional basis based on the net tonnage of the companies' vessels. Income and expenses not derived from the operation of vessels in international waters, such as finance income and expenses, are taxed according to ordinary corporate tax in Norway based on the relative composition of financial assets to total assets of the subsidiaries' balance sheets.The Parent Company and the subsidiary Awilco LNG Technical Management AS are subject to ordinary corporation taxin Norway.Income tax expense20252024Current income tax - - Changes in deferred tax - - Total income tax expense / (income) - - Specification of basis for deferred tax31/12/2025 31/12/2024Gain/loss account - - Net pension assets 104 48Tax loss carry forward 28 702 36 121 Basis for deferred tax asset / (liability) 28 806 36 169 Not recognised deferred tax assets (basis) (28 806) (36 169)Basis for deferred tax asset / (liability) Tax rate 22 %22 %Deferred tax asset / (liability) - - Recognition of deferred income tax assets is subject to strict requirements in respect of the ability to substantiate that sufficient taxable profit will be available against which the unutilised tax losses can be used. Based on these requirements and an assessment by the Group, deferred tax assets arising from tax loss carry forward has not been recognised. Utilisation of the tax loss carry forward is not limited in time. Reconciliation of effective tax rate20252024Profit/(loss) before taxes (11 174)17 110 Tax based on ordinary tax rate (22 %) (2 458) 3 764Effects from: Profit subject to tonnage tax (4 339) (1 055)Permanent differences (33) (2 168) Not recognised deferred tax asset (7 364) (1 269)Currency effects 14 194 727Total income tax expense / (income) --Income tax payable20252024Current tax payable recognised in income statement - - Current tax payable recognised directly in equity - - Total income tax payable - - ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__87": { "value": "NOTE 10 // VESSELS AND OTHER FIXED ASSETSVessels2025 2024Cost as at 1 January426 894426 917+ Capitalised upgrades, dry-dock, spare parts and replacements - 388 - Disposals (1 342)(411)Cost as at 31 December 425 552 426 894 Accumulated depreciation and impairment as at 1 January 124 765 109 607 - Depreciation 15 386 15 569- Disposals (1 342) (411)-Impairment Accumulated depreciation and impairment as at 31 December 138 808 124 765Carrying amount as at 31 December286 743 302 129 Estimated useful lifes: Vessel main components 35 years35 years Vessel indirect leasing expenses 2 - 5 years2 - 5 years Dry-dock and engine overhauls 4 - 5 years4 - 5 years Multi-period spares 10 years10 yearsEstimated remaining useful life 23 years26 yearsDepreciation methodStraight lineStraight lineEstimated useful life of vessels was changed from 40 years to 35 years at the end of 2023, starting January 1, 2024.Both WilForce and WilPride are financed by sale/leaseback agreements. In the sale leaseback arrangement the company have an purchase obligation in at the end of the charter period in 2030 and the vessels is by that classified as fixed assets. Interest expense, cash ouflow etc on lease liabilities: please see note 16 and note 21.Impairment: The Group has performed an impairment assessment year end 2025, without identifying the need for any impairment charges.Each vessel is regarded as a separate cash generating unit. The Group considers market charter rates, the relationship between market value and book value of the vessels and the relationship between its market capitalisation and its book value, among other factors, when reviewing for indicators of impairment. Even though the LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with the slow recovery until mid-2027 constitute an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization, considering the weak current market in which the Group currently operates, is considered an impairment indicator. The recoverable amount of the vessels has been estimated based on a calculation of value in use. The value in use calculations are based on a discounted cash flow model. The cash flows include contracted cash in-flows of time charter revenue from firm charter parties, and best estimates of non-contracted revenue for the remaining useful lives of each vessel adjusted for estimated utilisation. TC rates of USD 32.250 per day, USD 50.100 and USD 71.710 per day are estimated for 2026, 2027 and 2028, respectively, as non-contracted revenue. Cash outflows of estimated operating expenses, commissions and dry-dockings are deducted. A residual value from recycling at the end of the asset's useful life is estimated and included in the cash inflows, based on forward prices of steel less estimated costs of recycling. Estimated non-contracted revenue and utilisation is benchmarked against independent market analyst sector reports and historical data assuming the vessels trade on fixed rate medium term times charter contracts. Budgets and historical data are used in estimating operating expenses. Inflation forecasts from IMF are used to adjust cash flows to nominal values. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts.The cash flows are discounted using a weighted average cost of capital (WACC) applicable to the asset, estimated at 9.10 % considering the applicable tax regime (8.60 % in 2024). The following key assumptions are made in estimating the WACC:Cost of equity is estimated using the capital asset pricing model (CAPM), and is based on a peer group equity beta adjusted forpeer specific leverage, and leveraged according to Awilco LNG's Cost of debt is based on adding the U.S. 10 year swap rate to an estimated debt margin corresponding to the cost of long term funding given the current market conditions, industry outlook and specific credit risk.The most critical assumptions affecting the estimated value in use is 1) utilisation 2) non-contracted time charter rates 3) WACC and 4) Premium/discount to spot rate. The headroom on the vessels is 18 - 23 % above book values, on average USD 29 million. Changes in the assumptions applied in the value in use calculations may cause future impairment losses, as shown in the following table to illustrate the sensitivities:Effect on recoverable amount per vessel1 %-point change in utilisationUSD 3.0 million1 % change in non-contracted time charter ratesUSD 2.9 million10 bps change in WACCUSD 1.9 million1 % premium/discount to spot rate USD 2.5 million", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__86": { "value": "NOTE 10 // VESSELS AND OTHER FIXED ASSETSVessels2025 2024Cost as at 1 January426 894426 917+ Capitalised upgrades, dry-dock, spare parts and replacements - 388 - Disposals (1 342)(411)Cost as at 31 December 425 552 426 894 Accumulated depreciation and impairment as at 1 January 124 765 109 607 - Depreciation 15 386 15 569- Disposals (1 342) (411)-Impairment Accumulated depreciation and impairment as at 31 December 138 808 124 765Carrying amount as at 31 December286 743 302 129 Estimated useful lifes: Vessel main components 35 years35 years Vessel indirect leasing expenses 2 - 5 years2 - 5 years Dry-dock and engine overhauls 4 - 5 years4 - 5 years Multi-period spares 10 years10 yearsEstimated remaining useful life 23 years26 yearsDepreciation methodStraight lineStraight lineEstimated useful life of vessels was changed from 40 years to 35 years at the end of 2023, starting January 1, 2024.Both WilForce and WilPride are financed by sale/leaseback agreements. In the sale leaseback arrangement the company have an purchase obligation in at the end of the charter period in 2030 and the vessels is by that classified as fixed assets. Interest expense, cash ouflow etc on lease liabilities: please see note 16 and note 21.Impairment: The Group has performed an impairment assessment year end 2025, without identifying the need for any impairment charges.Each vessel is regarded as a separate cash generating unit. The Group considers market charter rates, the relationship between market value and book value of the vessels and the relationship between its market capitalisation and its book value, among other factors, when reviewing for indicators of impairment. Even though the LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with the slow recovery until mid-2027 constitute an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization, considering the weak current market in which the Group currently operates, is considered an impairment indicator. The recoverable amount of the vessels has been estimated based on a calculation of value in use. The value in use calculations are based on a discounted cash flow model. The cash flows include contracted cash in-flows of time charter revenue from firm charter parties, and best estimates of non-contracted revenue for the remaining useful lives of each vessel adjusted for estimated utilisation. TC rates of USD 32.250 per day, USD 50.100 and USD 71.710 per day are estimated for 2026, 2027 and 2028, respectively, as non-contracted revenue. Cash outflows of estimated operating expenses, commissions and dry-dockings are deducted. A residual value from recycling at the end of the asset's useful life is estimated and included in the cash inflows, based on forward prices of steel less estimated costs of recycling. Estimated non-contracted revenue and utilisation is benchmarked against independent market analyst sector reports and historical data assuming the vessels trade on fixed rate medium term times charter contracts. Budgets and historical data are used in estimating operating expenses. Inflation forecasts from IMF are used to adjust cash flows to nominal values. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts.The cash flows are discounted using a weighted average cost of capital (WACC) applicable to the asset, estimated at 9.10 % considering the applicable tax regime (8.60 % in 2024). The following key assumptions are made in estimating the WACC:Cost of equity is estimated using the capital asset pricing model (CAPM), and is based on a peer group equity beta adjusted forpeer specific leverage, and leveraged according to Awilco LNG's Cost of debt is based on adding the U.S. 10 year swap rate to an estimated debt margin corresponding to the cost of long term funding given the current market conditions, industry outlook and specific credit risk.The most critical assumptions affecting the estimated value in use is 1) utilisation 2) non-contracted time charter rates 3) WACC and 4) Premium/discount to spot rate. The headroom on the vessels is 18 - 23 % above book values, on average USD 29 million. Changes in the assumptions applied in the value in use calculations may cause future impairment losses, as shown in the following table to illustrate the sensitivities:Effect on recoverable amount per vessel1 %-point change in utilisationUSD 3.0 million1 % change in non-contracted time charter ratesUSD 2.9 million10 bps change in WACCUSD 1.9 million1 % premium/discount to spot rate USD 2.5 million", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__85": { "value": "NOTE 10 // VESSELS AND OTHER FIXED ASSETSVessels2025 2024Cost as at 1 January426 894426 917+ Capitalised upgrades, dry-dock, spare parts and replacements - 388 - Disposals (1 342)(411)Cost as at 31 December 425 552 426 894 Accumulated depreciation and impairment as at 1 January 124 765 109 607 - Depreciation 15 386 15 569- Disposals (1 342) (411)-Impairment Accumulated depreciation and impairment as at 31 December 138 808 124 765Carrying amount as at 31 December286 743 302 129 Estimated useful lifes: Vessel main components 35 years35 years Vessel indirect leasing expenses 2 - 5 years2 - 5 years Dry-dock and engine overhauls 4 - 5 years4 - 5 years Multi-period spares 10 years10 yearsEstimated remaining useful life 23 years26 yearsDepreciation methodStraight lineStraight lineEstimated useful life of vessels was changed from 40 years to 35 years at the end of 2023, starting January 1, 2024.Both WilForce and WilPride are financed by sale/leaseback agreements. In the sale leaseback arrangement the company have an purchase obligation in at the end of the charter period in 2030 and the vessels is by that classified as fixed assets. Interest expense, cash ouflow etc on lease liabilities: please see note 16 and note 21.Impairment: The Group has performed an impairment assessment year end 2025, without identifying the need for any impairment charges.Each vessel is regarded as a separate cash generating unit. The Group considers market charter rates, the relationship between market value and book value of the vessels and the relationship between its market capitalisation and its book value, among other factors, when reviewing for indicators of impairment. Even though the LNG shipping rates are intrinsically volatile, and Management believes that the long-term average real prices will remain in accordance with historical ones, management considers that the weak performance in 2025, together with the slow recovery until mid-2027 constitute an impairment indicator. In addition, the difference between the book value of equity, and the market capitalization, considering the weak current market in which the Group currently operates, is considered an impairment indicator. The recoverable amount of the vessels has been estimated based on a calculation of value in use. The value in use calculations are based on a discounted cash flow model. The cash flows include contracted cash in-flows of time charter revenue from firm charter parties, and best estimates of non-contracted revenue for the remaining useful lives of each vessel adjusted for estimated utilisation. TC rates of USD 32.250 per day, USD 50.100 and USD 71.710 per day are estimated for 2026, 2027 and 2028, respectively, as non-contracted revenue. Cash outflows of estimated operating expenses, commissions and dry-dockings are deducted. A residual value from recycling at the end of the asset's useful life is estimated and included in the cash inflows, based on forward prices of steel less estimated costs of recycling. Estimated non-contracted revenue and utilisation is benchmarked against independent market analyst sector reports and historical data assuming the vessels trade on fixed rate medium term times charter contracts. Budgets and historical data are used in estimating operating expenses. Inflation forecasts from IMF are used to adjust cash flows to nominal values. Changes in circumstances and assumptions may significantly affect the estimated recoverable amounts.The cash flows are discounted using a weighted average cost of capital (WACC) applicable to the asset, estimated at 9.10 % considering the applicable tax regime (8.60 % in 2024). The following key assumptions are made in estimating the WACC:Cost of equity is estimated using the capital asset pricing model (CAPM), and is based on a peer group equity beta adjusted forpeer specific leverage, and leveraged according to Awilco LNG's Cost of debt is based on adding the U.S. 10 year swap rate to an estimated debt margin corresponding to the cost of long term funding given the current market conditions, industry outlook and specific credit risk.The most critical assumptions affecting the estimated value in use is 1) utilisation 2) non-contracted time charter rates 3) WACC and 4) Premium/discount to spot rate. The headroom on the vessels is 18 - 23 % above book values, on average USD 29 million. Changes in the assumptions applied in the value in use calculations may cause future impairment losses, as shown in the following table to illustrate the sensitivities:Effect on recoverable amount per vessel1 %-point change in utilisationUSD 3.0 million1 % change in non-contracted time charter ratesUSD 2.9 million10 bps change in WACCUSD 1.9 million1 % premium/discount to spot rate USD 2.5 million", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__89": { "value": "NOTE 11 // TRADE RECEIVABLESTrade receivables31/12/2025 31/12/2024Trade receivables -2 818Allowance for doubtful debts - - Trade receivables carrying value- 2 818 According to contract terms freight income is generally paid in advance, and thus the Group has limited amounts of trade receivables. No losses have been realized on trade receivables in 2025 or 2024. See note 3 regarding contract assets and note 19 regarding management of credit risk.Ageing analysis trade receivablesNeither Past due but not impairedpast due / Totalimpaired 30-60 days < 30 days61-90 days12/31/2025-- - - - 12/31/20242 806 2 806 - - - ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__90": { "value": "NOTE 12 // INVENTORY31/12/202531/12/2024InventoryBunkers and lube oils 3 528 3 452 Total inventory 3 528 3 452 Inventory consists of the vessels' inventory of bunkers and LNG heel, accounted for using the FIFO principle.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__93": { "value": "NOTE 13 // OTHER SHORT TERM ASSETS31/12/202431/12/2025Other short term assetsPrepaid expenses 1 057 844Prepaid lease liability --VAT-receivable 78 55Accrued EUAs 1 860742Insurance claims - 781Other short term receivables 2 375 289Total other short term assets 4 977 2 711Please see note 6 for further information on insurance claims. The insurance claims are considered as virtually certain contingent assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__92": { "value": "NOTE 13 // OTHER SHORT TERM ASSETS31/12/202431/12/2025Other short term assetsPrepaid expenses 1 057 844Prepaid lease liability --VAT-receivable 78 55Accrued EUAs 1 860742Insurance claims - 781Other short term receivables 2 375 289Total other short term assets 4 977 2 711Please see note 6 for further information on insurance claims. The insurance claims are considered as virtually certain contingent assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__95": { "value": "NOTE 14 // CASH AND CASH EQUIVALENTS31/12/2025 31/12/2024CurrencyCodeFX rate FX rateCarrying value Carrying valueUS dollarsUSD1 14.5121 23.044Euro NOK11.8433Norwegian kroner 10.0791260 11.3534491 Total cash and cash equivalents 14.77523.536As at 31 December 2025 KUSD 90 was restricted cash related to employee withholding tax (KUSD 89 as at 31 December 2024), KUSD 89 was restricted cash related to requirements from operating the vessels (KUSD 89 as at 31 December 2024) and KUSD 101 was restricted cash related to office lease (KUSD 0 as at December 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__94": { "value": "NOTE 14 // CASH AND CASH EQUIVALENTS31/12/2025 31/12/2024CurrencyCodeFX rate FX rateCarrying value Carrying valueUS dollarsUSD1 14.5121 23.044Euro NOK11.8433Norwegian kroner 10.0791260 11.3534491 Total cash and cash equivalents 14.77523.536As at 31 December 2025 KUSD 90 was restricted cash related to employee withholding tax (KUSD 89 as at 31 December 2024), KUSD 89 was restricted cash related to requirements from operating the vessels (KUSD 89 as at 31 December 2024) and KUSD 101 was restricted cash related to office lease (KUSD 0 as at December 2024).", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__99-1": { "value": "NOTE 15 // PROVISIONS AND ACCRUALS31/12/202531/12/2024Provisions and accrualsAccrued bunkers costAccrued expenses, invoice not received 3 3681 087 Accrued interest 594 707 Deferred revenue (see note 3) - 2 806 Salary related provisions 535969 Other accruals and provisions - 7 Total provisions and accruals 4 4975 576Deferred revenue relates to time charter hire for future periods invoiced in December. Please see note 3 for contract liabilities.NOTE 17 // FINANCIAL INSTRUMENTSFinancial assets at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Trade receivables -2 818-2 818Other short term assets 4 314 1 867 4 314 1 867 Cash and cash equivalents 14 775 23 536 14 775 23 536 Total 19 089 28 221 19 089 28 221 Financial liabilities at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Lease liabilities178 879190 750178 879190 750Trade payables 1 3001 0331 3001 033Total 180 179191 783 180 179191 783 Fair value of financial instrumentsFair value of trade receivables, other short term assets, cash and cash equivalents and trade payables approximate their carrying amounts due to the short-term maturities of these instruments, all categorised in fair value level 2.The fair value of lease liabilities and other non-current liabilities is estimated by discounting future cash flows using rates for debt on similar terms, credit risk and remaining maturities, categorised in fair value level 3. The fair value of these approximates the carrying amounts. We estmate that the sum of SOFR and margin on the leases have not significantly changed for similar debt financing between the date of securing the debt financing and the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__98": { "value": "NOTE 15 // PROVISIONS AND ACCRUALS31/12/202531/12/2024Provisions and accrualsAccrued bunkers costAccrued expenses, invoice not received 3 3681 087 Accrued interest 594 707 Deferred revenue (see note 3) - 2 806 Salary related provisions 535969 Other accruals and provisions - 7 Total provisions and accruals 4 4975 576Deferred revenue relates to time charter hire for future periods invoiced in December. Please see note 3 for contract liabilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__97": { "value": "NOTE 15 // PROVISIONS AND ACCRUALS31/12/202531/12/2024Provisions and accrualsAccrued bunkers costAccrued expenses, invoice not received 3 3681 087 Accrued interest 594 707 Deferred revenue (see note 3) - 2 806 Salary related provisions 535969 Other accruals and provisions - 7 Total provisions and accruals 4 4975 576Deferred revenue relates to time charter hire for future periods invoiced in December. Please see note 3 for contract liabilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__96": { "value": "NOTE 15 // PROVISIONS AND ACCRUALS31/12/202531/12/2024Provisions and accrualsAccrued bunkers costAccrued expenses, invoice not received 3 3681 087 Accrued interest 594 707 Deferred revenue (see note 3) - 2 806 Salary related provisions 535969 Other accruals and provisions - 7 Total provisions and accruals 4 4975 576Deferred revenue relates to time charter hire for future periods invoiced in December. Please see note 3 for contract liabilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__105": { "value": "NOTE 16 // FINANCE INCOME AND EXPENSESFinance income20252024Interest income9481 322Currency gains(89) (208) Other finance income1616Total finance income 1 020 1 121Finance expenses20252024Interest expenses finance lease liabilities 13 136 20 896Interest and fees overdraft facility Currency losses 20 26Other finance expenses 39 19 Total finance expenses 13 195 20 941For further information on finance lease liabilities please see note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__104": { "value": "NOTE 16 // FINANCE INCOME AND EXPENSESFinance income20252024Interest income9481 322Currency gains(89) (208) Other finance income1616Total finance income 1 020 1 121Finance expenses20252024Interest expenses finance lease liabilities 13 136 20 896Interest and fees overdraft facility Currency losses 20 26Other finance expenses 39 19 Total finance expenses 13 195 20 941For further information on finance lease liabilities please see note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__103": { "value": "NOTE 16 // FINANCE INCOME AND EXPENSESFinance income20252024Interest income9481 322Currency gains(89) (208) Other finance income1616Total finance income 1 020 1 121Finance expenses20252024Interest expenses finance lease liabilities 13 136 20 896Interest and fees overdraft facility Currency losses 20 26Other finance expenses 39 19 Total finance expenses 13 195 20 941For further information on finance lease liabilities please see note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__102": { "value": "NOTE 16 // FINANCE INCOME AND EXPENSESFinance income20252024Interest income9481 322Currency gains(89) (208) Other finance income1616Total finance income 1 020 1 121Finance expenses20252024Interest expenses finance lease liabilities 13 136 20 896Interest and fees overdraft facility Currency losses 20 26Other finance expenses 39 19 Total finance expenses 13 195 20 941For further information on finance lease liabilities please see note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__101": { "value": "NOTE 16 // FINANCE INCOME AND EXPENSESFinance income20252024Interest income9481 322Currency gains(89) (208) Other finance income1616Total finance income 1 020 1 121Finance expenses20252024Interest expenses finance lease liabilities 13 136 20 896Interest and fees overdraft facility Currency losses 20 26Other finance expenses 39 19 Total finance expenses 13 195 20 941For further information on finance lease liabilities please see note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__100": { "value": "NOTE 16 // FINANCE INCOME AND EXPENSESFinance income20252024Interest income9481 322Currency gains(89) (208) Other finance income1616Total finance income 1 020 1 121Finance expenses20252024Interest expenses finance lease liabilities 13 136 20 896Interest and fees overdraft facility Currency losses 20 26Other finance expenses 39 19 Total finance expenses 13 195 20 941For further information on finance lease liabilities please see note 21.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__109": { "value": "NOTE 17 // FINANCIAL INSTRUMENTSFinancial assets at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Trade receivables -2 818-2 818Other short term assets 4 314 1 867 4 314 1 867 Cash and cash equivalents 14 775 23 536 14 775 23 536 Total 19 089 28 221 19 089 28 221 Financial liabilities at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Lease liabilities178 879190 750178 879190 750Trade payables 1 3001 0331 3001 033Total 180 179191 783 180 179191 783 Fair value of financial instrumentsFair value of trade receivables, other short term assets, cash and cash equivalents and trade payables approximate their carrying amounts due to the short-term maturities of these instruments, all categorised in fair value level 2.The fair value of lease liabilities and other non-current liabilities is estimated by discounting future cash flows using rates for debt on similar terms, credit risk and remaining maturities, categorised in fair value level 3. The fair value of these approximates the carrying amounts. We estmate that the sum of SOFR and margin on the leases have not significantly changed for similar debt financing between the date of securing the debt financing and the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__108": { "value": "NOTE 17 // FINANCIAL INSTRUMENTSFinancial assets at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Trade receivables -2 818-2 818Other short term assets 4 314 1 867 4 314 1 867 Cash and cash equivalents 14 775 23 536 14 775 23 536 Total 19 089 28 221 19 089 28 221 Financial liabilities at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Lease liabilities178 879190 750178 879190 750Trade payables 1 3001 0331 3001 033Total 180 179191 783 180 179191 783 Fair value of financial instrumentsFair value of trade receivables, other short term assets, cash and cash equivalents and trade payables approximate their carrying amounts due to the short-term maturities of these instruments, all categorised in fair value level 2.The fair value of lease liabilities and other non-current liabilities is estimated by discounting future cash flows using rates for debt on similar terms, credit risk and remaining maturities, categorised in fair value level 3. The fair value of these approximates the carrying amounts. We estmate that the sum of SOFR and margin on the leases have not significantly changed for similar debt financing between the date of securing the debt financing and the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__107-1": { "value": "NOTE 17 // FINANCIAL INSTRUMENTSFinancial assets at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Trade receivables -2 818-2 818Other short term assets 4 314 1 867 4 314 1 867 Cash and cash equivalents 14 775 23 536 14 775 23 536 Total 19 089 28 221 19 089 28 221 Financial liabilities at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Lease liabilities178 879190 750178 879190 750Trade payables 1 3001 0331 3001 033Total 180 179191 783 180 179191 783 Fair value of financial instrumentsFair value of trade receivables, other short term assets, cash and cash equivalents and trade payables approximate their carrying amounts due to the short-term maturities of these instruments, all categorised in fair value level 2.The fair value of lease liabilities and other non-current liabilities is estimated by discounting future cash flows using rates for debt on similar terms, credit risk and remaining maturities, categorised in fair value level 3. The fair value of these approximates the carrying amounts. We estmate that the sum of SOFR and margin on the leases have not significantly changed for similar debt financing between the date of securing the debt financing and the reporting date.NOTE 19 // CAPITAL AND FINANCIAL RISK MANAGEMENTCapital managementA key objective in Awilco LNG's capital management is to ensure that the Group maintains a capital structure in order to support its business, maintain investor and creditor confidence and maximise shareholder value. The Group evaluates its capital structure in light of current and projected cash flow, the relative strength of the shipping markets, new business opportunities and the Group\u2019s financial commitments. As part of the Group's long term capital management strategy, the Company is listed on Euronext Expand. Capital is managed on Group level, although each vessel owning company has a capital structure adressing company specific financial and operational requirements and risks.The Group monitors its capital using the book equity ratio:31/12/2025 31/12/2024Equity ratioBook equity 126 073 137 250 Total assets 311 605 335 247Book equity ratio 40 %41 %Dividend policyThe Group's long term intention is to pay regular dividends in support of the Group's main objective of maximising returns to shareholders. The Board of Directors approved a revised dividend policy in November 2022. The Board is committed to return value to shareholders and intend to distribute a substantial part of annual free cash flow, paid out quarterly, always subject to debt covenants, capital requirements and a robust cash buffer.Financial risk management The Group is in its business exposed to financial risks such as market risk, credit risk and liquidity risk. The Group\u2019s management identifies, evaluates and implements necessary actions to manage and mitigate these risks. The Board of Directors reviews and agrees to the policies for managing each of these risks, which are summarised below.Market risk: Market risk from financial instruments is the risk that future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprise three types of risk: interest rate risk, foreign currency risk and price risk. Financial instruments held by the Group are affected by market risk. The Group does not enter into any financial instruments, including financial derivatives, for trading purposes. Interest rate risk: At the balance sheet date the Group had oustanding lease liabilities on the vessels of MUSD 180.5 that was subject to a floating interest charge (USD SOFR). Each 100 bps change in USD SOFR would have an effect on the profit/(loss) for the reporting period of MUSD 1.8 and no direct effect on equity. The Group also had bank deposits subject to floating NIBOR and SOFR rates. No interest rate derivatives have been entered into to mitigate the floating interest rate risk. The Group continually assess the need for hedging interest rate risk.Foreign currency risk: The functional currency of all the entities in the Group is USD, and the Group has limited currency risk arising from operations, as income and the majority of operating expenses and vessel investments are denominated in USD. However, the Group has exposure to NOK, as administration expenses and parts of cash and cash equivalents, other short term assets, trade payables and provisions and accruals are denominated in NOK. Financial instruments denominated in currencies other than USD at 31 December 2025 include trade payables, other short term assets and bank deposits in NOK, which represents a net long exposure to NOK. Based on these financial instruments denominated in NOK at 31 December 2025, a 10 % change in the USD/NOK rate would have an effect on the profit/(loss) for the reporting period of KUSD 86 and no direct effect on equity (KUSD 39 in profit/(loss) effect in 2024). Price risk: The Group will normally have limited exposure to risks associated with price fluctuations on bunker oil, as the bunkers is for the charterers account when the vessels are on contract. The Group has currently not entered into any bunkers derivatives, however this is subject to continuous assessments. The Group is also subject to price risk related to the spot/short term charter market for chartering LNG carriers, which is uncertain and volatile and will depend upon, among other things, the natural gas prices, tonnage supply and energy markets which the Group cannot predict. Currently, no financial instruments has been entered into to reduce this risk.Credit risk: Credit risk refers to the risk that a counterparty defaults on its contractual obligations resulting in financial loss to the Group. The Group is exposed to credit risk from its operating activities through trade receivables and from its financing activities, including deposits with banks. The Group aims to do business with creditworthy counterparties only. Prior to entering into a charterparty the Group evaluates the credit quality of the customer, assessing its financial position, credit rating, past experience and other factors. If the counterparty is not assessed as of adequate credit quality the Group may demand guarantees and/or prepayment of charter hire to reduce credit risk to an acceptable level. Charter hire is generally paid in advance, effectively reducing the potential exposure to credit risk. The credit quality of outstanding trade receivables as at 31 December 2025 is assessed as very good. The Group has measured the expected credit loss for the coming twelve months and estimated it to NIL. Furthermore, as disclosed in note 12, none of the trade receivables outstanding as at 31 December 2025 are past due. Bank deposits are deposited with internationally recognised financial institutions with a high credit rating. Currently, bank deposits are with banks rated Aa3 by Moody's, hence the assessed credit risk is minimal. Awilco LNG has not provided any material guarantees for third parties' labilities, and the maximum exposure to credit risk is represented by the carrying amount of financial assets in the statement of financial position.Liquidity risk: The Group's approach to managing liquidity risk is to ensure, as far as possible, that it has sufficient liquidity and/or undrawn commited credit facilities at all times to meet its obligations without incurring unacceptable losses or risking damage to the Group's reputation. To ensure this, the Group continuously monitors the maturity of the financial assets and liabilities and projected cash flows from operations. Please see the liquidity risk section in the Board of Directors' report for further information.The WilForce and WilPride sale/leaseback facilities provided by China Development Bank Financial Leasing Co Ltd (CDBL) does not conatain any financial covenants that require the Awilco LNG Group to maintain consolidated minimum cash or other cash related covenants.The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractualundiscounted payments:Per 31 December 2025 < 3 monthsTotal > 5 years 1-5 years 3-12 monthsTrade payables 1 300 - - - 1 300Interest -bearing debt 3 250 9 750 52 000 113 879178 879Minimum interest payment 2 8158 292 36 23120 899 68 236Total 7 365 18 042 88 231 134 777 248 415 Per 31 December 2024 < 3 monthsTotal > 5 years 1-5 years 3-12 monthsTrade payables 1 033 - - - 1 033Interest -bearing debt 3 250 9 750 52 000 125 750190 750Minimum interest payment 3 3519 89543 88431 888 89 018Total 7 63419 64595 884157 638280 801", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__106": { "value": "NOTE 17 // FINANCIAL INSTRUMENTSFinancial assets at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Trade receivables -2 818-2 818Other short term assets 4 314 1 867 4 314 1 867 Cash and cash equivalents 14 775 23 536 14 775 23 536 Total 19 089 28 221 19 089 28 221 Financial liabilities at amortised cost Carrying amount Fair value31/12/2025 31/12/2024 31/12/2025 31/12/2024Lease liabilities178 879190 750178 879190 750Trade payables 1 3001 0331 3001 033Total 180 179191 783 180 179191 783 Fair value of financial instrumentsFair value of trade receivables, other short term assets, cash and cash equivalents and trade payables approximate their carrying amounts due to the short-term maturities of these instruments, all categorised in fair value level 2.The fair value of lease liabilities and other non-current liabilities is estimated by discounting future cash flows using rates for debt on similar terms, credit risk and remaining maturities, categorised in fair value level 3. The fair value of these approximates the carrying amounts. We estmate that the sum of SOFR and margin on the leases have not significantly changed for similar debt financing between the date of securing the debt financing and the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__112": { "value": "NOTE 18 // SHARE CAPITAL AND SHAREHOLDERSPar value Share capital Share capitalNumber of sharesNOKUSDShare capital as at 31 December 2022 132 548 611 0.10 1 976 Share capital as at 31 December 2023 132 548 611 0.10 1 976 Share capital as at 31 December 2023132 548 611 0.10 1 976 Share capital as at 31 December 2024132 548 611 0.10 1 976 The share capital is denominated in NOK. All issued shares are of equal rights.Overview of shareholders as at 31 December 2025ShareholderNumber of sharesIn %Awilco AS 51 114 08038.6%UBS AG37 370 13828.2%The Bank of New York Mellon5 301 1424.0%Union Bancaire Privee3 097 1312.3%Avanza Bank AB2 820 8352.1%Clearstream Banking2 366 2951.8%Nordnet Bank AB1 880 8461.4%Patronia AS1 464 4741.1%BNP Paribas1 287 0001.0%Jon Olav Pr\u00f8sch1 000 0000.8%Citibank800 0000.6%Goldman Sachs International 769 8260.6%Total > 0.5% 109 271 76782.4%Other shareholders 23 276 84417,6%Total 132 548 611100.0%", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__111": { "value": "NOTE 18 // SHARE CAPITAL AND SHAREHOLDERSPar value Share capital Share capitalNumber of sharesNOKUSDShare capital as at 31 December 2022 132 548 611 0.10 1 976 Share capital as at 31 December 2023 132 548 611 0.10 1 976 Share capital as at 31 December 2023132 548 611 0.10 1 976 Share capital as at 31 December 2024132 548 611 0.10 1 976 The share capital is denominated in NOK. All issued shares are of equal rights.Overview of shareholders as at 31 December 2025ShareholderNumber of sharesIn %Awilco AS 51 114 08038.6%UBS AG37 370 13828.2%The Bank of New York Mellon5 301 1424.0%Union Bancaire Privee3 097 1312.3%Avanza Bank AB2 820 8352.1%Clearstream Banking2 366 2951.8%Nordnet Bank AB1 880 8461.4%Patronia AS1 464 4741.1%BNP Paribas1 287 0001.0%Jon Olav Pr\u00f8sch1 000 0000.8%Citibank800 0000.6%Goldman Sachs International 769 8260.6%Total > 0.5% 109 271 76782.4%Other shareholders 23 276 84417,6%Total 132 548 611100.0%", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__113": { "value": "NOTE 19 // CAPITAL AND FINANCIAL RISK MANAGEMENTCapital managementA key objective in Awilco LNG's capital management is to ensure that the Group maintains a capital structure in order to support its business, maintain investor and creditor confidence and maximise shareholder value. The Group evaluates its capital structure in light of current and projected cash flow, the relative strength of the shipping markets, new business opportunities and the Group\u2019s financial commitments. As part of the Group's long term capital management strategy, the Company is listed on Euronext Expand. Capital is managed on Group level, although each vessel owning company has a capital structure adressing company specific financial and operational requirements and risks.The Group monitors its capital using the book equity ratio:31/12/2025 31/12/2024Equity ratioBook equity 126 073 137 250 Total assets 311 605 335 247Book equity ratio 40 %41 %Dividend policyThe Group's long term intention is to pay regular dividends in support of the Group's main objective of maximising returns to shareholders. The Board of Directors approved a revised dividend policy in November 2022. The Board is committed to return value to shareholders and intend to distribute a substantial part of annual free cash flow, paid out quarterly, always subject to debt covenants, capital requirements and a robust cash buffer.Financial risk management The Group is in its business exposed to financial risks such as market risk, credit risk and liquidity risk. The Group\u2019s management identifies, evaluates and implements necessary actions to manage and mitigate these risks. The Board of Directors reviews and agrees to the policies for managing each of these risks, which are summarised below.Market risk: Market risk from financial instruments is the risk that future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprise three types of risk: interest rate risk, foreign currency risk and price risk. Financial instruments held by the Group are affected by market risk. The Group does not enter into any financial instruments, including financial derivatives, for trading purposes. Interest rate risk: At the balance sheet date the Group had oustanding lease liabilities on the vessels of MUSD 180.5 that was subject to a floating interest charge (USD SOFR). Each 100 bps change in USD SOFR would have an effect on the profit/(loss) for the reporting period of MUSD 1.8 and no direct effect on equity. The Group also had bank deposits subject to floating NIBOR and SOFR rates. No interest rate derivatives have been entered into to mitigate the floating interest rate risk. The Group continually assess the need for hedging interest rate risk.Foreign currency risk: The functional currency of all the entities in the Group is USD, and the Group has limited currency risk arising from operations, as income and the majority of operating expenses and vessel investments are denominated in USD. However, the Group has exposure to NOK, as administration expenses and parts of cash and cash equivalents, other short term assets, trade payables and provisions and accruals are denominated in NOK. Financial instruments denominated in currencies other than USD at 31 December 2025 include trade payables, other short term assets and bank deposits in NOK, which represents a net long exposure to NOK. Based on these financial instruments denominated in NOK at 31 December 2025, a 10 % change in the USD/NOK rate would have an effect on the profit/(loss) for the reporting period of KUSD 86 and no direct effect on equity (KUSD 39 in profit/(loss) effect in 2024). Price risk: The Group will normally have limited exposure to risks associated with price fluctuations on bunker oil, as the bunkers is for the charterers account when the vessels are on contract. The Group has currently not entered into any bunkers derivatives, however this is subject to continuous assessments. The Group is also subject to price risk related to the spot/short term charter market for chartering LNG carriers, which is uncertain and volatile and will depend upon, among other things, the natural gas prices, tonnage supply and energy markets which the Group cannot predict. Currently, no financial instruments has been entered into to reduce this risk.Credit risk: Credit risk refers to the risk that a counterparty defaults on its contractual obligations resulting in financial loss to the Group. The Group is exposed to credit risk from its operating activities through trade receivables and from its financing activities, including deposits with banks. The Group aims to do business with creditworthy counterparties only. Prior to entering into a charterparty the Group evaluates the credit quality of the customer, assessing its financial position, credit rating, past experience and other factors. If the counterparty is not assessed as of adequate credit quality the Group may demand guarantees and/or prepayment of charter hire to reduce credit risk to an acceptable level. Charter hire is generally paid in advance, effectively reducing the potential exposure to credit risk. The credit quality of outstanding trade receivables as at 31 December 2025 is assessed as very good. The Group has measured the expected credit loss for the coming twelve months and estimated it to NIL. Furthermore, as disclosed in note 12, none of the trade receivables outstanding as at 31 December 2025 are past due. Bank deposits are deposited with internationally recognised financial institutions with a high credit rating. Currently, bank deposits are with banks rated Aa3 by Moody's, hence the assessed credit risk is minimal. Awilco LNG has not provided any material guarantees for third parties' labilities, and the maximum exposure to credit risk is represented by the carrying amount of financial assets in the statement of financial position.Liquidity risk: The Group's approach to managing liquidity risk is to ensure, as far as possible, that it has sufficient liquidity and/or undrawn commited credit facilities at all times to meet its obligations without incurring unacceptable losses or risking damage to the Group's reputation. To ensure this, the Group continuously monitors the maturity of the financial assets and liabilities and projected cash flows from operations. Please see the liquidity risk section in the Board of Directors' report for further information.The WilForce and WilPride sale/leaseback facilities provided by China Development Bank Financial Leasing Co Ltd (CDBL) does not conatain any financial covenants that require the Awilco LNG Group to maintain consolidated minimum cash or other cash related covenants.The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractualundiscounted payments:Per 31 December 2025 < 3 monthsTotal > 5 years 1-5 years 3-12 monthsTrade payables 1 300 - - - 1 300Interest -bearing debt 3 250 9 750 52 000 113 879178 879Minimum interest payment 2 8158 292 36 23120 899 68 236Total 7 365 18 042 88 231 134 777 248 415 Per 31 December 2024 < 3 monthsTotal > 5 years 1-5 years 3-12 monthsTrade payables 1 033 - - - 1 033Interest -bearing debt 3 250 9 750 52 000 125 750190 750Minimum interest payment 3 3519 89543 88431 888 89 018Total 7 63419 64595 884157 638280 801", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__114": { "value": "Capital managementA key objective in Awilco LNG's capital management is to ensure that the Group maintains a capital structure in order to support its business, maintain investor and creditor confidence and maximise shareholder value. The Group evaluates its capital structure in light of current and projected cash flow, the relative strength of the shipping markets, new business opportunities and the Group\u2019s financial commitments. As part of the Group's long term capital management strategy, the Company is listed on Euronext Expand. Capital is managed on Group level, although each vessel owning company has a capital structure adressing company specific financial and operational requirements and risks.The Group monitors its capital using the book equity ratio:31/12/2025 31/12/2024Equity ratioBook equity 126 073 137 250 Total assets 311 605 335 247Book equity ratio 40 %41 %Dividend policyThe Group's long term intention is to pay regular dividends in support of the Group's main objective of maximising returns to shareholders. The Board of Directors approved a revised dividend policy in November 2022. The Board is committed to return value to shareholders and intend to distribute a substantial part of annual free cash flow, paid out quarterly, always subject to debt covenants, capital requirements and a robust cash buffer.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__115": { "value": "Market risk: Market risk from financial instruments is the risk that future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprise three types of risk: interest rate risk, foreign currency risk and price risk. Financial instruments held by the Group are affected by market risk. The Group does not enter into any financial instruments, including financial derivatives, for trading purposes. Interest rate risk: At the balance sheet date the Group had oustanding lease liabilities on the vessels of MUSD 180.5 that was subject to a floating interest charge (USD SOFR). Each 100 bps change in USD SOFR would have an effect on the profit/(loss) for the reporting period of MUSD 1.8 and no direct effect on equity. The Group also had bank deposits subject to floating NIBOR and SOFR rates. No interest rate derivatives have been entered into to mitigate the floating interest rate risk. The Group continually assess the need for hedging interest rate risk.Foreign currency risk: The functional currency of all the entities in the Group is USD, and the Group has limited currency risk arising from operations, as income and the majority of operating expenses and vessel investments are denominated in USD. However, the Group has exposure to NOK, as administration expenses and parts of cash and cash equivalents, other short term assets, trade payables and provisions and accruals are denominated in NOK. Financial instruments denominated in currencies other than USD at 31 December 2025 include trade payables, other short term assets and bank deposits in NOK, which represents a net long exposure to NOK. Based on these financial instruments denominated in NOK at 31 December 2025, a 10 % change in the USD/NOK rate would have an effect on the profit/(loss) for the reporting period of KUSD 86 and no direct effect on equity (KUSD 39 in profit/(loss) effect in 2024). Price risk: The Group will normally have limited exposure to risks associated with price fluctuations on bunker oil, as the bunkers is for the charterers account when the vessels are on contract. The Group has currently not entered into any bunkers derivatives, however this is subject to continuous assessments. The Group is also subject to price risk related to the spot/short term charter market for chartering LNG carriers, which is uncertain and volatile and will depend upon, among other things, the natural gas prices, tonnage supply and energy markets which the Group cannot predict. Currently, no financial instruments has been entered into to reduce this risk.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__117": { "value": "Credit risk: Credit risk refers to the risk that a counterparty defaults on its contractual obligations resulting in financial loss to the Group. The Group is exposed to credit risk from its operating activities through trade receivables and from its financing activities, including deposits with banks. The Group aims to do business with creditworthy counterparties only. Prior to entering into a charterparty the Group evaluates the credit quality of the customer, assessing its financial position, credit rating, past experience and other factors. If the counterparty is not assessed as of adequate credit quality the Group may demand guarantees and/or prepayment of charter hire to reduce credit risk to an acceptable level. Charter hire is generally paid in advance, effectively reducing the potential exposure to credit risk. The credit quality of outstanding trade receivables as at 31 December 2025 is assessed as very good. The Group has measured the expected credit loss for the coming twelve months and estimated it to NIL. Furthermore, as disclosed in note 12, none of the trade receivables outstanding as at 31 December 2025 are past due. Bank deposits are deposited with internationally recognised financial institutions with a high credit rating. Currently, bank deposits are with banks rated Aa3 by Moody's, hence the assessed credit risk is minimal. Awilco LNG has not provided any material guarantees for third parties' labilities, and the maximum exposure to credit risk is represented by the carrying amount of financial assets in the statement of financial position.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__116": { "value": "Liquidity risk: The Group's approach to managing liquidity risk is to ensure, as far as possible, that it has sufficient liquidity and/or undrawn commited credit facilities at all times to meet its obligations without incurring unacceptable losses or risking damage to the Group's reputation. To ensure this, the Group continuously monitors the maturity of the financial assets and liabilities and projected cash flows from operations. Please see the liquidity risk section in the Board of Directors' report for further information.The WilForce and WilPride sale/leaseback facilities provided by China Development Bank Financial Leasing Co Ltd (CDBL) does not conatain any financial covenants that require the Awilco LNG Group to maintain consolidated minimum cash or other cash related covenants.The table below summarises the maturity profile of the Group\u2019s financial liabilities based on contractualundiscounted payments:Per 31 December 2025 < 3 monthsTotal > 5 years 1-5 years 3-12 monthsTrade payables 1 300 - - - 1 300Interest -bearing debt 3 250 9 750 52 000 113 879178 879Minimum interest payment 2 8158 292 36 23120 899 68 236Total 7 365 18 042 88 231 134 777 248 415 Per 31 December 2024 < 3 monthsTotal > 5 years 1-5 years 3-12 monthsTrade payables 1 033 - - - 1 033Interest -bearing debt 3 250 9 750 52 000 125 750190 750Minimum interest payment 3 3519 89543 88431 888 89 018Total 7 63419 64595 884157 638280 801", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__119": { "value": "NOTE 20 // RELATED PARTIESTo provide the Group with access to important and required knowledge and services, the Group has entered into the following agreements and transactions with related parties:Related partyDescription of serviceNo.Awilhelmsen Management AS (AWM) Administrative Services 1(1) AWM provides the Group with administrative and general services including accounting, payroll, legal and IT. The Group pays AWM a management fee based on AWM's costs plus a margin of 5 %. The fee is subject to semi-annual evaluation, and is regulated according to the consumer price index in Norway. The agreement can be terminated by both parties with three months notice. AWM is 100 % owned by Awilhelmsen AS, which owns 100 % of Awilco AS.In September 2024 AWM terminated the agreement to rent offices from AWM entered into in June 2023 and Awilco LNG moved to new offices, controlled by an unrelated third party on February 25 2025. Following the termination and moving offices the cost paid to AWM was reduced accordingly.Purchases from related parties2025 2024Awilhelmsen Management AS (AWM)34135Purchases from related parties are included as part of Administration expenses in the income statement.Balances with related parties (liabilities)31/12/2025 31/12/2024Awilhelmsen Management AS--Balances with related parties (liabilities) are presented as Trade payables or Provisions and accruals in the statement of financial position.Balances with related parties (assets)31/12/2025 31/12/2024Awilhelmsen Management AS--Balances with related parties (assets) are presented as Trade receivables in the statement of financial position.Remuneration to key managementPensionsSalary Other TotalBonus2025 RemunerationCEO Jon Skule Storheill 39506734496CFO Per Heiberg 26604126333Total 662010860830PensionsSalary Other TotalBonus2024 RemunerationCEO Jon Skule Storheill 3731665729625CFO Per Heiberg 2381123622408Total 61127893511 033Loans, advances and guaranteesAwilco LNG has not provided any loans, advances or guarantees to key management.The Board of Directors\u2019 guidelines regarding remuneration to leading personsThe guidelines regarding remuneration to leading persons have been prepared by the board of directors in accordance with section 6-16 a of the Norwegian Public Limited Liability Companies Act and was adopted by the Annual General Meeting in 2021 and restated by the Annual General Meeting in 2025. Awilco LNG will present a report on remuneration to leading persons to be approved by the Annual general meeting in 2026.The guidelines set out for determination of salaries and other remuneration applies to leading persons in the Company. The following guidelines were applied in 2021 and restated in 2025:General policyThe Company shall offer competitive terms of compensation for senior executives to enable the Company to recruit, motivate and retain senior executives. Competitive terms are defined as terms at the same level as those offered by comparable businesses. The total remuneration shall reflect the responsibility and obligations of senior executives, and promote added value to the Company and its shareholders. The remuneration should not be of such a nature or extent that it may negatively impact the Company\u2019s reputation. It is the view of the Board that these objectives are important to the Company\u2019s business strategy and long-term interests.The Board determines the remuneration of the chief executive officer. The chief executive officer determines the remuneration of other senior executives. The remuneration of the members of the Board is determined by the Company's general meeting.Salary and remunerationRemuneration to senior executives consists of fixed and variable compensation. The fixed compensation consists of a base salary and also includes insurance and pension schemes, car allowance, parking, newspaper and communications to the extent deemed appropriate. The fixed compensation will normally constitute the main part of the remuneration to senior executives.The Company offers a defined contribution plan whereby pension contributions towards salary up to 12G are funded in a life insurance company. Contributions towards salary above 12G are funded by the Company and transferred to a separately administered scheme and pledged towards the participating employees. The plan complies with the requirements in the Mandatory Occupational Pension Act in Norway. The Company's senior executives are covered by this defined contribution plan. The Company does not have any other pension arrangements for senior executives.The variable compensation consists of variable bonus. Bonus to senior executives shall be related to collective and individual goals, partly based on defined parameters (KPIs) and partly a discretionary evaluation of the Company\u2019s and employee\u2019s performance. Bonus payments shall reflect the values brought to the Company and its shareholders, as well as individual achievements. The potential bonus to the CEO is not limited, while the potential bonus to the CFO is limited to 12 months salary.The Company\u2019s CEO and CFO has an agreement of 18 and 12 months severance payment respectively including a six month period of notice in case of involuntary resignation or by redundancy.Up until the Extaordinary General Meeting (EGM) held on March 30, 2026 the Company had no plans to offer senior executives warrants, options or other forms of remuneration related to shares or the development of the share price in the Company or other companies within the Awilco LNG Group. The EGM approved and delegated power to the Board to establish guidelines for such incentive programe. This shall not prevent senior executives from participating in equity issues on the same terms as other investors.The remuneration of the members of the Board will consist of an annual fixed fee unless the general meeting of the Company decides otherwise. No member of the Board is entitled to any variable remuneration or any compensation upon termination of the membership of the Board.Evaluation of compensation to key management in the previous year: The compensation to key management in the previous year was in accordance with the same principles described above. Further details regarding remuneration to key management is specified above.Remuneration to Board of DirectorsRemuneration to the Board of Directors consists of a Director's fee which is fixed for the year depending on the role on the Board as well as compensation for other Board elected committees. The Board's fees are approved by the Annual General Meeting.2025 RemunerationAudit Remuneration Director\u2019s feeTotalcommittee feecommittee feeSynne Syrrist 43 5 5 53 Annette Malm Justad 29 29Jens-Julius Nygaard 29 5 34 Ole Christian Hvidsten29 34 Jens Ismar *22 5 22 Total compensation for the period 152 10 10 172 2024 RemunerationAudit Remuneration Director\u2019s feeTotalcommittee feecommittee feeSynne Syrrist 42 5 5 51 Annette Malm Justad 28 28 Jens-Julius Nygaard 28 5 33 Jon-Aksel Torgersen 28 28 Ole Christian Hvidsten 28 5 33 Total compensation for the period 154 9 9 172Directors' and key management's shares in the Company as of April 15, 2026Ordinary sharesBoard of DirectorsSynne Syrrist - Annette Malm Justad - Jens-Julius Nygaard - Ole Christian Hvidsten-Jens Ismar - Total -Ordinary sharesKey managementCEO Jon Skule Storheill 140 000 CFO Per Heiberg - Total 140 000 20242025Auditor\u2019s feeStatutory audit (expensed) 84 86 Other assurance services - - Tax advisory - - Total fees to auditor, excl. VAT 84 86", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__120": { "value": "Remuneration to key managementPensionsSalary Other TotalBonus2025 RemunerationCEO Jon Skule Storheill 39506734496CFO Per Heiberg 26604126333Total 662010860830PensionsSalary Other TotalBonus2024 RemunerationCEO Jon Skule Storheill 3731665729625CFO Per Heiberg 2381123622408Total 61127893511 033Loans, advances and guaranteesAwilco LNG has not provided any loans, advances or guarantees to key management.The Board of Directors\u2019 guidelines regarding remuneration to leading personsThe guidelines regarding remuneration to leading persons have been prepared by the board of directors in accordance with section 6-16 a of the Norwegian Public Limited Liability Companies Act and was adopted by the Annual General Meeting in 2021 and restated by the Annual General Meeting in 2025. Awilco LNG will present a report on remuneration to leading persons to be approved by the Annual general meeting in 2026.The guidelines set out for determination of salaries and other remuneration applies to leading persons in the Company. The following guidelines were applied in 2021 and restated in 2025:General policyThe Company shall offer competitive terms of compensation for senior executives to enable the Company to recruit, motivate and retain senior executives. Competitive terms are defined as terms at the same level as those offered by comparable businesses. The total remuneration shall reflect the responsibility and obligations of senior executives, and promote added value to the Company and its shareholders. The remuneration should not be of such a nature or extent that it may negatively impact the Company\u2019s reputation. It is the view of the Board that these objectives are important to the Company\u2019s business strategy and long-term interests.The Board determines the remuneration of the chief executive officer. The chief executive officer determines the remuneration of other senior executives. The remuneration of the members of the Board is determined by the Company's general meeting.Salary and remunerationRemuneration to senior executives consists of fixed and variable compensation. The fixed compensation consists of a base salary and also includes insurance and pension schemes, car allowance, parking, newspaper and communications to the extent deemed appropriate. The fixed compensation will normally constitute the main part of the remuneration to senior executives.The Company offers a defined contribution plan whereby pension contributions towards salary up to 12G are funded in a life insurance company. Contributions towards salary above 12G are funded by the Company and transferred to a separately administered scheme and pledged towards the participating employees. The plan complies with the requirements in the Mandatory Occupational Pension Act in Norway. The Company's senior executives are covered by this defined contribution plan. The Company does not have any other pension arrangements for senior executives.The variable compensation consists of variable bonus. Bonus to senior executives shall be related to collective and individual goals, partly based on defined parameters (KPIs) and partly a discretionary evaluation of the Company\u2019s and employee\u2019s performance. Bonus payments shall reflect the values brought to the Company and its shareholders, as well as individual achievements. The potential bonus to the CEO is not limited, while the potential bonus to the CFO is limited to 12 months salary.The Company\u2019s CEO and CFO has an agreement of 18 and 12 months severance payment respectively including a six month period of notice in case of involuntary resignation or by redundancy.Up until the Extaordinary General Meeting (EGM) held on March 30, 2026 the Company had no plans to offer senior executives warrants, options or other forms of remuneration related to shares or the development of the share price in the Company or other companies within the Awilco LNG Group. The EGM approved and delegated power to the Board to establish guidelines for such incentive programe. This shall not prevent senior executives from participating in equity issues on the same terms as other investors.The remuneration of the members of the Board will consist of an annual fixed fee unless the general meeting of the Company decides otherwise. No member of the Board is entitled to any variable remuneration or any compensation upon termination of the membership of the Board.Evaluation of compensation to key management in the previous year: The compensation to key management in the previous year was in accordance with the same principles described above. Further details regarding remuneration to key management is specified above.Remuneration to Board of DirectorsRemuneration to the Board of Directors consists of a Director's fee which is fixed for the year depending on the role on the Board as well as compensation for other Board elected committees. The Board's fees are approved by the Annual General Meeting.2025 RemunerationAudit Remuneration Director\u2019s feeTotalcommittee feecommittee feeSynne Syrrist 43 5 5 53 Annette Malm Justad 29 29Jens-Julius Nygaard 29 5 34 Ole Christian Hvidsten29 34 Jens Ismar *22 5 22 Total compensation for the period 152 10 10 172 2024 RemunerationAudit Remuneration Director\u2019s feeTotalcommittee feecommittee feeSynne Syrrist 42 5 5 51 Annette Malm Justad 28 28 Jens-Julius Nygaard 28 5 33 Jon-Aksel Torgersen 28 28 Ole Christian Hvidsten 28 5 33 Total compensation for the period 154 9 9 172", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__121": { "value": "20242025Auditor\u2019s feeStatutory audit (expensed) 84 86 Other assurance services - - Tax advisory - - Total fees to auditor, excl. VAT 84 86", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__127": { "value": "NOTE 21 // INTEREST BEARING DEBTBoth vessels was from 2020 until June 2024 financed with a financial lease with CCB Financial Leasing Co. Ltd. (CCBFL). In June 2024 the Company utilised the purchase option under the financing to refinance the vessels with new similar arrangements with subsidiaries owned by China Development Bank Financial Leasing Co. Ltd (CDBL). Both WilForce and WilPride are chartered back on bareboat basis to wholly owned subsidiaries of the Company for 10 to 12 years from the commencement. The bareboat hire is payable quarterly in arrears and has a 26-year age-adjusted straight-line amortisation profile. The Group has rolling repurchase options starting in June 2026 and repurchase obligations upon termination of the arrangements. CDBL has the right to extend the bareboat agreement for two years starting in 2034.The facility contains a minimum value clause, but no further financial covenants, and the Group is in compliance with this as per December 31, 2025. The facility bears a margin of 250 bps above floating US interest rates with 3-months SOFR as the reference rate.In March 2026 the Company negotiated an amendment to the financing arrangements with CDBL, which includes a two-year amortization holiday in exchange for a prepayment of USD 5.25 million per vessel and an increase in margin from 2.50% to 2.65% during the non-amortizing period. Ordinary amortisation and margin will resume from January 1, 2028 and accumulated deferred amortisation will be repaid through increased amortisation during 2029 and 2030.Carrying amountThe net carrying amount of the lease liabilities and other interest bearing debt is presented as follows:31/12/202431/12/2025Short-term interest bearing debt 13 074 13 000Long-term interest bearing debt 165 805177 750 Total 178 879 190 750Following the reported amendment to the lease agreement made in March 2026 Short-term interest bearing debt is USD 10.5 million, while long-term interest bearing debt is USD 176,3 million.Interest bearing debt is presented net of capitalized transaction costs which are amortised over the repayment period for the debt.Payments towards lease liabilities2025PrincipalTotalInterestLease payments WilForce 6 500 6 480 12 980 Lease payments WilPride 6 500 6 480 12 980Total 13 000 12 959 25 9592024PrincipalTotalInterestLease payments WilForce 7 938 12 111 20 049 Lease payments WilPride 7 938 12 185 20 123Total 15 876 24 296 40 172Future minimum lease payments and their present valuePer 31 December 2025< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 115 500 180 500Present value of min. lease payments 12 70443 63472 260128 598 Per 31 December 2024< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 128 500 193 500Present value of min. lease payments 12 672 42 817 73 093128 582 Reconciliation of movements of liabilities to cash flows arising from financing activitiesLiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2025 - 177 750 13 000 190 750Repayment of borrowings - - - (13 000)(13 000)Interest costs paid (12 962) - - - (12 962) Total changes from financing cash flows (12 962)-- (13 000)(25 962)Liability related changesReclass from short-term to long-term- (13 000) 13 000Non-cash movements-1 05574Balance as at 31 December 2025- 165 805 13 074 178 879LiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2024 170 782 - 18 750 189 533 Repayment of borrowings - - (180 032) (15 876)(195 908)Refinancing leases - 200 000 - 200 000 Interest costs paid (24 296) - - --Total changes from financing cash flows (24 296)-19 968 (15 876)4 092Liability related changesReclass from short-term to long-term- (13 000) 13 000 - Non-cash movements--(2 874)Total equity-related other changes- ---Balance as at 31 December 2024 177 750 13 000 190 750\"Non cash movements\" includes the effect of reclassification of non-current portion of amortazing borrowing costs, and lease liabilities to current due the passage of time. The Group calssifies interest cost paid as cash flow from operation activities.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__126": { "value": "NOTE 21 // INTEREST BEARING DEBTBoth vessels was from 2020 until June 2024 financed with a financial lease with CCB Financial Leasing Co. Ltd. (CCBFL). In June 2024 the Company utilised the purchase option under the financing to refinance the vessels with new similar arrangements with subsidiaries owned by China Development Bank Financial Leasing Co. Ltd (CDBL). Both WilForce and WilPride are chartered back on bareboat basis to wholly owned subsidiaries of the Company for 10 to 12 years from the commencement. The bareboat hire is payable quarterly in arrears and has a 26-year age-adjusted straight-line amortisation profile. The Group has rolling repurchase options starting in June 2026 and repurchase obligations upon termination of the arrangements. CDBL has the right to extend the bareboat agreement for two years starting in 2034.The facility contains a minimum value clause, but no further financial covenants, and the Group is in compliance with this as per December 31, 2025. The facility bears a margin of 250 bps above floating US interest rates with 3-months SOFR as the reference rate.In March 2026 the Company negotiated an amendment to the financing arrangements with CDBL, which includes a two-year amortization holiday in exchange for a prepayment of USD 5.25 million per vessel and an increase in margin from 2.50% to 2.65% during the non-amortizing period. Ordinary amortisation and margin will resume from January 1, 2028 and accumulated deferred amortisation will be repaid through increased amortisation during 2029 and 2030.Carrying amountThe net carrying amount of the lease liabilities and other interest bearing debt is presented as follows:31/12/202431/12/2025Short-term interest bearing debt 13 074 13 000Long-term interest bearing debt 165 805177 750 Total 178 879 190 750Following the reported amendment to the lease agreement made in March 2026 Short-term interest bearing debt is USD 10.5 million, while long-term interest bearing debt is USD 176,3 million.Interest bearing debt is presented net of capitalized transaction costs which are amortised over the repayment period for the debt.Payments towards lease liabilities2025PrincipalTotalInterestLease payments WilForce 6 500 6 480 12 980 Lease payments WilPride 6 500 6 480 12 980Total 13 000 12 959 25 9592024PrincipalTotalInterestLease payments WilForce 7 938 12 111 20 049 Lease payments WilPride 7 938 12 185 20 123Total 15 876 24 296 40 172Future minimum lease payments and their present valuePer 31 December 2025< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 115 500 180 500Present value of min. lease payments 12 70443 63472 260128 598 Per 31 December 2024< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 128 500 193 500Present value of min. lease payments 12 672 42 817 73 093128 582 Reconciliation of movements of liabilities to cash flows arising from financing activitiesLiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2025 - 177 750 13 000 190 750Repayment of borrowings - - - (13 000)(13 000)Interest costs paid (12 962) - - - (12 962) Total changes from financing cash flows (12 962)-- (13 000)(25 962)Liability related changesReclass from short-term to long-term- (13 000) 13 000Non-cash movements-1 05574Balance as at 31 December 2025- 165 805 13 074 178 879LiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2024 170 782 - 18 750 189 533 Repayment of borrowings - - (180 032) (15 876)(195 908)Refinancing leases - 200 000 - 200 000 Interest costs paid (24 296) - - --Total changes from financing cash flows (24 296)-19 968 (15 876)4 092Liability related changesReclass from short-term to long-term- (13 000) 13 000 - Non-cash movements--(2 874)Total equity-related other changes- ---Balance as at 31 December 2024 177 750 13 000 190 750\"Non cash movements\" includes the effect of reclassification of non-current portion of amortazing borrowing costs, and lease liabilities to current due the passage of time. The Group calssifies interest cost paid as cash flow from operation activities.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__125": { "value": "NOTE 21 // INTEREST BEARING DEBTBoth vessels was from 2020 until June 2024 financed with a financial lease with CCB Financial Leasing Co. Ltd. (CCBFL). In June 2024 the Company utilised the purchase option under the financing to refinance the vessels with new similar arrangements with subsidiaries owned by China Development Bank Financial Leasing Co. Ltd (CDBL). Both WilForce and WilPride are chartered back on bareboat basis to wholly owned subsidiaries of the Company for 10 to 12 years from the commencement. The bareboat hire is payable quarterly in arrears and has a 26-year age-adjusted straight-line amortisation profile. The Group has rolling repurchase options starting in June 2026 and repurchase obligations upon termination of the arrangements. CDBL has the right to extend the bareboat agreement for two years starting in 2034.The facility contains a minimum value clause, but no further financial covenants, and the Group is in compliance with this as per December 31, 2025. The facility bears a margin of 250 bps above floating US interest rates with 3-months SOFR as the reference rate.In March 2026 the Company negotiated an amendment to the financing arrangements with CDBL, which includes a two-year amortization holiday in exchange for a prepayment of USD 5.25 million per vessel and an increase in margin from 2.50% to 2.65% during the non-amortizing period. Ordinary amortisation and margin will resume from January 1, 2028 and accumulated deferred amortisation will be repaid through increased amortisation during 2029 and 2030.Carrying amountThe net carrying amount of the lease liabilities and other interest bearing debt is presented as follows:31/12/202431/12/2025Short-term interest bearing debt 13 074 13 000Long-term interest bearing debt 165 805177 750 Total 178 879 190 750Following the reported amendment to the lease agreement made in March 2026 Short-term interest bearing debt is USD 10.5 million, while long-term interest bearing debt is USD 176,3 million.Interest bearing debt is presented net of capitalized transaction costs which are amortised over the repayment period for the debt.Payments towards lease liabilities2025PrincipalTotalInterestLease payments WilForce 6 500 6 480 12 980 Lease payments WilPride 6 500 6 480 12 980Total 13 000 12 959 25 9592024PrincipalTotalInterestLease payments WilForce 7 938 12 111 20 049 Lease payments WilPride 7 938 12 185 20 123Total 15 876 24 296 40 172Future minimum lease payments and their present valuePer 31 December 2025< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 115 500 180 500Present value of min. lease payments 12 70443 63472 260128 598 Per 31 December 2024< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 128 500 193 500Present value of min. lease payments 12 672 42 817 73 093128 582 Reconciliation of movements of liabilities to cash flows arising from financing activitiesLiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2025 - 177 750 13 000 190 750Repayment of borrowings - - - (13 000)(13 000)Interest costs paid (12 962) - - - (12 962) Total changes from financing cash flows (12 962)-- (13 000)(25 962)Liability related changesReclass from short-term to long-term- (13 000) 13 000Non-cash movements-1 05574Balance as at 31 December 2025- 165 805 13 074 178 879LiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2024 170 782 - 18 750 189 533 Repayment of borrowings - - (180 032) (15 876)(195 908)Refinancing leases - 200 000 - 200 000 Interest costs paid (24 296) - - --Total changes from financing cash flows (24 296)-19 968 (15 876)4 092Liability related changesReclass from short-term to long-term- (13 000) 13 000 - Non-cash movements--(2 874)Total equity-related other changes- ---Balance as at 31 December 2024 177 750 13 000 190 750\"Non cash movements\" includes the effect of reclassification of non-current portion of amortazing borrowing costs, and lease liabilities to current due the passage of time. The Group calssifies interest cost paid as cash flow from operation activities.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__124": { "value": "NOTE 21 // INTEREST BEARING DEBTBoth vessels was from 2020 until June 2024 financed with a financial lease with CCB Financial Leasing Co. Ltd. (CCBFL). In June 2024 the Company utilised the purchase option under the financing to refinance the vessels with new similar arrangements with subsidiaries owned by China Development Bank Financial Leasing Co. Ltd (CDBL). Both WilForce and WilPride are chartered back on bareboat basis to wholly owned subsidiaries of the Company for 10 to 12 years from the commencement. The bareboat hire is payable quarterly in arrears and has a 26-year age-adjusted straight-line amortisation profile. The Group has rolling repurchase options starting in June 2026 and repurchase obligations upon termination of the arrangements. CDBL has the right to extend the bareboat agreement for two years starting in 2034.The facility contains a minimum value clause, but no further financial covenants, and the Group is in compliance with this as per December 31, 2025. The facility bears a margin of 250 bps above floating US interest rates with 3-months SOFR as the reference rate.In March 2026 the Company negotiated an amendment to the financing arrangements with CDBL, which includes a two-year amortization holiday in exchange for a prepayment of USD 5.25 million per vessel and an increase in margin from 2.50% to 2.65% during the non-amortizing period. Ordinary amortisation and margin will resume from January 1, 2028 and accumulated deferred amortisation will be repaid through increased amortisation during 2029 and 2030.Carrying amountThe net carrying amount of the lease liabilities and other interest bearing debt is presented as follows:31/12/202431/12/2025Short-term interest bearing debt 13 074 13 000Long-term interest bearing debt 165 805177 750 Total 178 879 190 750Following the reported amendment to the lease agreement made in March 2026 Short-term interest bearing debt is USD 10.5 million, while long-term interest bearing debt is USD 176,3 million.Interest bearing debt is presented net of capitalized transaction costs which are amortised over the repayment period for the debt.Payments towards lease liabilities2025PrincipalTotalInterestLease payments WilForce 6 500 6 480 12 980 Lease payments WilPride 6 500 6 480 12 980Total 13 000 12 959 25 9592024PrincipalTotalInterestLease payments WilForce 7 938 12 111 20 049 Lease payments WilPride 7 938 12 185 20 123Total 15 876 24 296 40 172Future minimum lease payments and their present valuePer 31 December 2025< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 115 500 180 500Present value of min. lease payments 12 70443 63472 260128 598 Per 31 December 2024< 1 year 1-5 yrsTotal > 5 yrsMinimum lease payments 13 000 52 000 128 500 193 500Present value of min. lease payments 12 672 42 817 73 093128 582 Reconciliation of movements of liabilities to cash flows arising from financing activitiesLiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2025 - 177 750 13 000 190 750Repayment of borrowings - - - (13 000)(13 000)Interest costs paid (12 962) - - - (12 962) Total changes from financing cash flows (12 962)-- (13 000)(25 962)Liability related changesReclass from short-term to long-term- (13 000) 13 000Non-cash movements-1 05574Balance as at 31 December 2025- 165 805 13 074 178 879LiabilitiesOther non- Long-term Short-term Interest current interestinterestpayableliabilitiesbearing debtbearing debtTotalBalance as at 1 January 2024 170 782 - 18 750 189 533 Repayment of borrowings - - (180 032) (15 876)(195 908)Refinancing leases - 200 000 - 200 000 Interest costs paid (24 296) - - --Total changes from financing cash flows (24 296)-19 968 (15 876)4 092Liability related changesReclass from short-term to long-term- (13 000) 13 000 - Non-cash movements--(2 874)Total equity-related other changes- ---Balance as at 31 December 2024 177 750 13 000 190 750\"Non cash movements\" includes the effect of reclassification of non-current portion of amortazing borrowing costs, and lease liabilities to current due the passage of time. The Group calssifies interest cost paid as cash flow from operation activities.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__132": { "value": "NOTE 22 // SUBSIDIARIES Ownership/Company nameCountry Principial activity Date incorporatedvoting shareAwilco LNG 4 ASNorwayOwner of LNG/C WilForce6 May 2011100 %Awilco LNG 5 ASNorwayOwner of LNG/C WilPride6 May 2011100 %Awilco LNG Technical Management ASNorwayTechnical management17 September 2012100 %ALNG Trading ASNorwayTrading company24 May 2025100 %The subsidiaries Awilco LNG 4 AS, Awilco LNG 5 AS and ALNG Trading AS have registered office address in Haakon VIIs Gate 1, 0161 Oslo. Awilco LNG Technical Management AS has registered office address in St\u00f8perigata 2, 250 Oslo. All subsidiaries are included in the consolidated financial statement from their respective dates of incorporation until dissolved (if applicable).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__128": { "value": "NOTE 22 // SUBSIDIARIES Ownership/Company nameCountry Principial activity Date incorporatedvoting shareAwilco LNG 4 ASNorwayOwner of LNG/C WilForce6 May 2011100 %Awilco LNG 5 ASNorwayOwner of LNG/C WilPride6 May 2011100 %Awilco LNG Technical Management ASNorwayTechnical management17 September 2012100 %ALNG Trading ASNorwayTrading company24 May 2025100 %The subsidiaries Awilco LNG 4 AS, Awilco LNG 5 AS and ALNG Trading AS have registered office address in Haakon VIIs Gate 1, 0161 Oslo. Awilco LNG Technical Management AS has registered office address in St\u00f8perigata 2, 250 Oslo. All subsidiaries are included in the consolidated financial statement from their respective dates of incorporation until dissolved (if applicable).", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__130": { "value": "NOTE 23 // COMMITMENTS, CONTINGENCIES AND GUARANTEESOperating lease commitments The Group has no significant lease commitments as at 31 December 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__129": { "value": "NOTE 23 // COMMITMENTS, CONTINGENCIES AND GUARANTEESOperating lease commitments The Group has no significant lease commitments as at 31 December 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s7__6__131": { "value": "NOTE 24 // EVENTS AFTER THE REPORTING DATEPrivate PlacementIn March 2026 the Company raised approximated NOK 251.6 million (USD 26 million) by issuance of 77.311.998 shares in an Private Placement directed towards existing and new investors with a potential subsequent repair offering towards existing shareholders of up to NOK 48.75 million (USD 5 million). The Private Placement was approved by an Extraordinary General Meeting on March 30, 2026 and require a Prospectus, expected to be approved by The Norwegian Financial Supervisory Authority and released early May 2026. The proceeds from the Private Placement will be used to fund a strategic trading initiative through ALNG Trading AS, and adjusted terms to the existing sale-leaseback agreements with China Development Bank Financial Leasing Co. Ltd. (CDBL).Amended Terms on Lease agreementsThe Company has agreed amended terms to the sale-leaseback agreements with CDBL as a part of the Private Placement, whereby there will be a two year amortisation holliday, starting January 1 2026 against prepayment of USD 10.5 million in March 2026 against an increased margin from 250 bps to 265 bps for the same period. This will reduce the Company\u2019s cash brake even rate from approximately USD 56.800 per day to approximately USD 39.000 per day on average over the two years. Scheduled amortisation and margin will resume from January 1, 2028 and accumulated deferred amortisation will be repaid through during 2029 and 2030.Establishment of strategic trading initiative through ALNG Trading ASAs announced in 2025, the Company established ALNG Trading through a separate subsidiary of the Company. ALNG Trading are currently being developed as a trading and structuring platform focused on originating and structuring LNG transactions, including solutions around credit, financing and portfolio optimization. The LNG trading initiative will support the utilisation of the Company's vessels, and potentially third-party vessels.War in the Middle EastThe uncertainty caused by the war involving several Countries in the Middle East has a large impact in the LNG market as the region is very important for the world\u2019s energy supply. At the time of writing, it is difficult to predict the long term outcome of this but we have seen improved rates in the spot/short term market.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXJO5C34", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }