| Schedule of purchase price for the transaction |
| | | | | | | | | Final | | Final | | | Live Knutsen | | Tuva Knutsen | | | March 3, | | September 3, | (U.S. Dollars in thousands) | | 2025 | | 2024 | Purchase consideration (1) | | $ | 26,149 | | $ | 31,557 | Less: Fair value of net assets acquired: | | | | | | | Vessels and equipment (2) | | | 125,354 | | | 125,161 | Cash | | | 1,116 | | | 1,782 | Inventories | | | 346 | | | 285 |
Derivatives assets (liabilities) | | | 213 | | | 1,773 | Others current assets | | | 2,113 | | | 1,101 | Long-term debt | | | (73,389) | | | (69,038) | Deferred debt issuance | | | 349 | | | 404 | Trade accounts payable | | | (129) | | | (249) | Accrued expenses | | | (3,851) | | | (1,419) | Amounts due to related parties | | | (1,510) | | | (615) | Contract liabilities: Unfavourable contract rights | | | (24,463) | | | (27,628) | Subtotal | | | 26,149 | | | 31,557 | Difference between the purchase price and fair value of net assets acquired | | $ | — | | $ | — |
| (1) | The purchase consideration comprises the following: |
| | | | | | | | | Final | | Final | | | Live Knutsen | | Tuva Knutsen | | | March 3, | | September 3, | (U.S. Dollars in thousands) | | 2025 | | 2024 | Asset swap - sale of the Dan Cisne | | $ | — | | $ | 30,000 | Asset swap - sale of the Dan Sabia | | | 26,960 | | | — | Cash consideration paid to KNOP (from KNOT) | | | — | | | (1,135) | Purchase price adjustments | | | (845) | | | 2,659 | Acquisition-related costs | | | 34 | | | 33 | Purchase price | | $ | 26,149 | | $ | 31,557 |
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