v3.26.1
Gain/(Loss) on Derivative Instruments and Other Financial Items, Net
 6 Months Ended
Jun. 30, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Gain/(Loss) on Derivative Instruments and Other Financial Items, Net GAIN/(LOSS) ON DERIVATIVE INSTRUMENTS AND OTHER FINANCIAL ITEMS, NET
Gain/(loss) on derivative instruments, net are comprised of the following:
(in thousands of $)Six months ended June 30,
20262025
Unrealized MTM adjustment for interest rate swap (“IRS”) derivatives
9,590 (11,611)
Net interest income on undesignated IRS derivatives
885 973 
Gain/(loss) on derivative instruments, net
10,475 (10,638)

Other financial items, net is comprised of the following:
(in thousands of $)Six months ended June 30,
20262025
Financing arrangement fees and other related costs
(1,612)(2,064)
Foreign exchange loss on operations
(645)(1,138)
Amortization of debt guarantees
— 106 
Others(609)(169)
Other financial items, net
(2,866)(3,265)