| OTHER NON-CURRENT LIABILITIES Other non-current liabilities are comprised of the following: | | | | | | | | | | | | (in thousands of $) | June 30, 2026 | December 31, 2025 | | | VIE dividend payable (1) | (184,000) | | (184,000) | | | | | | | | | Deferred pre-COD cash flows (note 17) | (33,131) | | (34,046) | | | | | Pension obligations | (19,792) | | (20,389) | | | | | | | | | Non-current portion of operating lease liabilities | (3,649) | | (4,646) | | | | | | | | | | | | | | | | | | | Other | (1,157) | | (2,804) | | | | | Other non-current liabilities | (241,729) | | (245,885) | | | |
(1) In December 2024, the lessor VIE declared a dividend of $184.0 million to a CSSC entity. The unpaid dividend is unsecured, interest free and due for payment in 2033. Given we are the primary beneficiary of the VIE, this amount has been fully consolidated into our financial statements (note 9).
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