Frontline plc
For the period ended Jun 30, 2026. Filed Sep 16, 2026.
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Jun 30, 2026 · Filed Sep 16, 2026
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Fair Values
The carrying values and fair values of the financial assets and liabilities as of June 30, 2026 and December 31, 2025 are as follows:
| June 30, 2026 | December 31, 2025 | |||
|---|---|---|---|---|
| (in thousands of $) | CarryingValue | FairValue | CarryingValue | FairValue |
| Financial assets measured at fair value through profit or loss | ||||
| Derivative instruments receivable | 6,267 | 6,267 | 9,025 | 9,025 |
| Marketable securities | 883 | 883 | 2,067 | 2,067 |
| Financial assets not measured at fair value | ||||
| Cash and cash equivalents | 321,424 | 321,424 | 251,347 | 251,347 |
| Trade and other receivables | 187,589 | 187,589 | 133,997 | 133,997 |
| Related party receivables | 13,447 | 13,447 | 13,091 | 13,091 |
| Financial liabilities not measured at fair value | ||||
| Trade and other payables | 180,459 | 180,459 | 143,122 | 143,122 |
| Floating rate debt | 2,434,842 | 2,480,049 | 3,067,745 | 3,119,596 |
| Related party payables | 41,615 | 41,615 | 31,064 | 31,064 |
The table below shows the levels in the fair value hierarchy of financial assets and financial liabilities as of June 30, 2026 and December 31, 2025, excluding those whose fair values approximate their respective carrying values due to their short-term nature.
| (in thousands of $) | June 30, 2026 Fair Value | Level 1 | Level 2 |
|---|---|---|---|
| Financial assets measured at fair value through profit or loss | |||
| Derivative instruments receivable | 6,267 | — | 6,267 |
| Marketable securities | 883 | 883 | — |
| Financial liabilities not measured at fair value | |||
| Floating rate debt | 2,480,049 | — | 2,480,049 |
| (in thousands of $) | December 31, 2025Fair Value | Level 1 | Level 2 |
|---|---|---|---|
| Financial assets measured at fair value through profit or loss | |||
| Derivative instruments receivable | 9,025 | — | 9,025 |
| Marketable securities | 2,067 | 2,067 | — |
| Financial liabilities not measured at fair value | |||
| Floating rate debt | 3,119,596 | — | 3,119,596 |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.