Other liabilities

6 Months Ended

Jun. 30, 2026

Note 19. Other liabilities

Other liabilities are comprised of the following:


(in millions of $)	June 30, 2026		December 31, 2025
Consideration payable		51.3		50.4
Non-income based tax liabilities		19.7		17.4
Provisions		24.3		23.3
Current portion of operating lease liability		21.0		18.4
Income tax liabilities		11.9		15.0
Current portion of long term debt—net		11.6		11.4
Derivative instruments		25.6		0.3
Other		29.1		17.5

Other current liabilities		194.5		153.7
Non-current portion of operating lease liability		60.3		50.9
Employee benefits		44.3		47.5
Provisions		36.7		40.1
Derivative instruments		11.5		7.6
Other		23.0		20.6

Other non-current liabilities		175.8		166.7

Interest expense related to the failed sale and leaseback liabilities amounted to $

4.7

million for the six months ended June 30, 2025. The Company settled all its outstanding failed sale and leaseback liabilities in the second

half

of 2025.