Note 7 - Income Tax - Reconciliation of Differences Between Expected Income Tax Expense Expressed as Accounting Profit Multiplied by Corporate Income Tax Rate and Actual Income Tax Expense (Details) - USD ($) $ in Thousands |
12 Months Ended | ||||
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Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| Reconciliation of accounting profit multiplied by applicable tax rates [abstract] | |||||
| Income before income taxes | $ 125,216 | $ 98,412 | $ 159,997 | ||
| Tax using the Norwegian tax rate of 22% | $ (27,548) | $ (21,651) | $ (35,199) | ||
| Tax using the Norwegian tax rate of 22%, percentage | [1] | 22.00% | 22.00% | 22.00% | |
| Different tax rates of subsidiaries operating in other jurisdictions | $ 8,738 | $ 7,945 | $ 5,346 | ||
| Different tax rates of subsidiaries operating in other jurisdictions, percentage | [1] | (7.00%) | (8.10%) | (3.30%) | |
| Pillar Two top-up taxes | $ (939) | $ 0 | $ 0 | ||
| Pillar two top up taxes, percentage | [1] | 0.80% | (0.00%) | (0.00%) | |
| Changes in tax rates | $ (8) | $ 2 | $ (64) | ||
| Change in tax rates, percentage | [1] | (0.00%) | 0.00% | 0.00% | |
| Non-deductible expenses | $ (4,831) | $ (3,861) | $ (4,588) | ||
| Non-deductible expenses, percentage | [1] | 3.90% | 3.90% | 2.90% | |
| Tax-exempt income | $ 8,399 | $ 2,986 | $ 23,149 | ||
| Tax-exempt income, percentage | [1] | (6.70%) | (3.00%) | (14.50%) | |
| Foreign withholding taxes | $ (7) | $ (138) | $ 270 | ||
| Foreign withholding taxes, percentage | [1] | (0.00%) | 0.10% | (0.20%) | |
| Recognition and derecognition of deferred tax assets | $ 482 | $ (1,554) | $ 4,848 | ||
| Recognition and derecognition of deferred tax assets, percentage | [1] | (0.40%) | 1.60% | (3.00%) | |
| Changes in estimates related to prior years | $ (503) | $ 48 | $ (67) | ||
| Changes in estimates related to prior years, percentage | [1] | 0.40% | 0.00% | 0.00% | |
| Movements in exchange rates | $ (718) | $ (1,419) | $ (391) | ||
| Movements in exchange rates, percentage | [1] | 0.60% | 1.40% | 0.20% | |
| Income tax expense | $ (16,934) | $ (17,642) | $ (6,697) | ||
| Income tax expense at effective tax rate | [1] | 13.50% | 17.90% | 4.20% | |
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- Definition The applicable income tax rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Tax effect of changes in estimates related to prior years. No definition available.
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- Definition Tax effect of different tax rates of subsidiaries operating in other jurisdictions. No definition available.
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- Definition Tax effect of foreign withholding taxes. No definition available.
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- Definition Tax effect of pillar two top up taxes. No definition available.
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- Definition Tax effect of recognition and derecognition of deferred tax assets. No definition available.
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- Definition Tax rate effect of different tax rates of subsidiaries operating in other jurisdictions. No definition available.
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- Definition Tax rate effect of foreign withholding taxes. No definition available.
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- Definition Tax rate effect of pillar two top up taxes. No definition available.
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- Definition Tax rate effect of recognition and derecognition of deferred tax assets. No definition available.
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