Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of detailed information about intangible assets [abstract]

Schedule of intangible assets


(in thousands of $)		Acquired R&D available for use			Acquired In- Process R&D			Other Intangibles1)			Total
Cost

On January 1, 2023		$	—		$	70,180		$	106,340		$	176,520
Additions			56,000			—			—			56,000
Disposals			—			—			(102,000)			(102,000)
Reclassification			52,931			(52,931)			—			—
On December 31, 2023			108,931		$	17,249		$	4,340		$	130,520
Additions			36,500			30,000			—			66,500
On December 31, 2024			145,431		$	47,249		$	4,340		$	197,020
Additions			55,000			37,727			12,788			105,515
Reclassification			(7,500)			—			7,500			—
On December 31, 2025		$	192,931		$	84,976		$	24,628		$	302,535

Amortization and impairment

On January 1, 2023		$	—		$	—		$	(1,618)		$	(1,618)
Amortization			(3,392)			—			(102,282)			(105,674)
Disposals			—			—			102,000			102,000
On December 31, 2023			(3,392)		$	—		$	(1,900)		$	(5,292)
Amortization			(10,069)			—			(213)			(10,282)
On December 31, 2024			(13,461)		$	—		$	(2,113)		$	(15,574)
Amortization			(10,408)			—			(4,450)			(14,858)
Reclassification			1,154			—			(1,154)			—
On December 31, 2025		$	(22,715)		$	—		$	(7,717)		$	(30,432)

Carrying Amount

On December 31, 2023		$	105,539		$	17,249		$	2,440		$	125,228
On December 31, 2024			131,970			47,249			2,227			181,445
On December 31, 2025		$	170,216		$	84,976		$	16,911		$	272,103

1)Comparative figures have been aligned to the presentation adopted in the current year.